natgillin/translations-raw huggingface dataset:
Rsgm peqßpsxrg cecomüsxm pot kalbÜmotm vþqa lesÜ sgm gleqolgmßa jkeirßlasoy sot irokocirloý dem pqaclasopoießsai pqoraqlocÞ sxm rsoiveßxm sot emeqcgsijoý jai sot pahgsijoý , akkÜ cßmesai apojÜktwg sxm em kücx cecomüsxm , euürom dem epgqeÜfotm lem sgm jasÜrsarg sxm xy Ümx rsoiveßxm sgm gleqolgmßa jkeirßlasoy sot irokocirloý , akkÜ g rpotdaiüsgsÜ soty eßmai sÝsoia , þrse g lg apojÜktwÞ soty ha epgqÝafe sg dtmasüsgsa sxm vqgrsþm sxm oijomolijþm jasarsÜrexm ma diastpþmotm oqhÝy ejsilÞreiy jai ma kalbÜmotm oqhÝy apouÜreiy · d ) otriþdey sxm kocirsijþm cecomüsxm : dem episqÝpomsai paqejjkßreiy apü soty kocirsijoýy jamümey , rtlpeqikalbamolÝmxm sxm jamümxm pot epgqeÜfotm som tpokocirlü sxm aposekerlÜsxm vqÞrexy sgy EJS , ejsüy eÜm auoqoým kocirsijÜ cecomüsa pot eýkoca jqßmomsai epotriþdg rso cemijü pkaßrio jai rsgm paqotrßarg sxm vqglasooijomolijþm kocaqiarlþm sot idqýlasoy pot tpobÜkkei rsoiveßa · e ) rtmevifülemg dqarsgqiüsgsa : oi kocaqiarloß jasaqsßfomsai le bÜrg sgm aqvÞ sgy rtmevifülemgy dqarsgqiüsgsay · rs ) pqaclasopoßgrg sxm erüdxm / enüdxm ( aqvÞ sot dedotketlÝmot ) : sa Ýroda jai Ýnoda amacmxqßfomsai emsüy sgy vqÞrexy jasÜ sgm opoßa pqaclasopoioýmsai , amenÜqsgsa apü so vqümo sgy eßrpqangy Þ pkgqxlÞy soty , amsßrsoiva · f ) rtmÝpeia jai rtcjqirilüsgsa : sa jqisÞqia aposßlgrgy sot irokocirloý jai amacmþqirgy sxm erüdxm euaqlüfomsai le rtmÝpeia , rýluxma le lßa oloiocemÞ jai rtmevÞ pqorÝccirg , pqojeilÝmot ma diaruakßfesai g rtcjqirilüsgsa sxm rsoiveßxm rsiy oijomolijÝy jasarsÜreiy .
In the context of this Decision , this implies that unrealised gains are not recognised as income in the profit and loss account , but are transferred directly to a revaluation account . However , prudence does not allow the creation of hidden reserves or the deliberate misstatement of items on the balance sheet and in the profit and loss account ;
¸ ma vqglasooijomolijü Þ Ükko rsoiveßo sot emeqcgsijoý / pahgsijoý amacmxqßfesai rsom irokocirlü sot uoqÝa paqovÞy sxm rvesijþm rsoiveßxm lümo üsam : a ) eßmai pihamü üsi jÜhe lekkomsijü oijomolijü üuekoy pot rtmdÝesai le so em kücx rsoiveßo sot emeqcgsijoý Þ sot pahgsijoý ha eirqeýrei rso uoqÝa paqovÞy sxm rvesijþm rsoiveßxm Þ ha ejqeýrei apü atsüm · b ) otriarsijÜ , oi jßmdtmoi jai sa ouÝkg pot rtmdÝomsai le so em kücx rsoiveßo sot emeqcgsijoý Þ sot pahgsijoý Ývotm lesabeß rso uoqÝa paqovÞy sxm rvesijþm rsoiveßxm · c ) eßmai dtmasÞ cia so uoqÝa paqovÞy sxm rvesijþm rsoiveßxm g aniüpirsg lÝsqgrg sot jürsoty Þ sgy anßay sot rsoiveßot sot emeqcgsijoý Þ sot ýwoty sgy tpovqÝxrgy .
( c ) post-balance sheet-events : assets and liabilities shall be adjusted for events that occur between the annual balance sheet date and the date on which the financial statements are approved by the relevant bodies if they affect the condition of assets or liabilities at the balance sheet date . No adjustment shall be made for assets and liabilities , but disclosure shall be made of those events occurring after the balance sheet date that do not affect the condition of assets and liabilities at the balance sheet date , but which are of such importance that non-disclosure would affect the ability of the users of the financial statements to make proper evaluations and decisions ;
¢ qhqo 5 G pqorÝccirg sgy saleiajÞy sajsopoßgrgy Le sgm epiuýkang sgy euaqlocÞy sot Üqhqot 5 sgy jasethtmsÞqiay cqallÞy EJS / 2002/10 , sgy 5gy Dejelbqßot 2002 , rvesijÜ le so molijü pkaßrio cia sg kocirsijÞ paqajokoýhgrg jai sgm tpobokÞ vqglasooijomolijþm ejhÝrexm rso Etqxpaújü Rýrsgla Jemsqijþm Sqapefþm ( 2 ) , xy bÜrg cia sgm jasacqauÞ rsoiveßxm rso kocirsijü rýrsgla sgy EJS kalbÜmesai g pqorÝccirg sgy saleiajÞy sajsopoßgrgy .
Article 5 Cash / settlement approach The cash or  settlement  approach shall be used as the basis for recording data in the accounting system of the ECB , without prejudice to the application of Article 5 of Guideline ECB / 2002/10 of 5 December 2002 on the legal framework for accounting and financial reporting in the ESCB .
JEUAKAIO II RTMHERG JAI JAMOMER APOSILGRGR SOT IROKOCIRLOT
CHAPTER II ( d ) materiality : deviations from the accounting rules , including those affecting the calculation of the profit and loss account of the ECB , shall not be allowed unless they can reasonably be judged to be immaterial in the overall context and presentation of the financial accounts of the reporting institution ;
¢ qhqo 6 Rýmherg sot irokocirloý G rýmherg sot irokocirloý barßfesai rsg diÜqhqxrg sot pßmaja pot paqotriÜfesai rso paqÜqsgla II .
( e ) going concern basis : accounts shall be prepared on a going concern basis ; The composition of the balance sheet shall be based on the structure established in Annex II .
¢ qhqo 7 Jamümey aposßlgrgy sot irokocirloý 1 .
( f ) the accruals principle : income and expenses shall be recognised in the accounting period in which they are earned or incurred and not according to the period in which they are received or paid ; Article 7 Balance sheet valuation rules 1 .
Cia soty rjopoýy sgy aposßlgrgy sot irokocirloý vqgrilopoioýmsai oi sqÝvotrey acoqaßey silÝy jai irosilßey , ejsüy eÜm Ükkxy oqßfesai rso paqÜqsgla II .
Current market rates and prices shall be used for balance sheet valuation purposes unless specified otherwise in Annex II .
O vqtrüy , sa vqglasodosijÜ lÝra re nÝmo mülirla , sa vqeücqaua jai sa vqglasodosijÜ lÝra ( süro sa eccqauülema re kocaqiarloýy sot irokocirloý üro jai sa ejsüy irokocirloý ) tpüjeimsai re amapqoraqlocÞ sgy anßay soty le bÜrg siy lÝrey acoqaßey irosilßey jai silÝy sot sÝkoty sgy vqÞrexy .
The revaluation of gold , foreign currency instruments , securities and financial instruments ( on-balance-sheet and off-balance-sheet ) shall be performed at the year-end at mid-market rates and prices .
( 2 ) BkÝpe sg rekßda 1 sgy paqoýray Epßrglgy Eugleqßday .
( g ) consistency and comparability : the criteria for balance sheet valuation and income recognition shall be applied consistently in terms of commonality and continuity of approach to ensure comparability of data in the financial statements .
¼ rom auoqÜ so vqtrü de cßmesai diÜjqirg lesaný sxm diauoqþm apü amapqoraqlocÞ sgy silÞy jai sgy rtmakkaclasijÞy irosilßay : kocirsijopoießsai lümo g diauoqÜ apü amapqoraqlocÞ sgy anßay sot vqtroý bÜrei sgy silÞy jahoqirlÝmgy lomÜday bÜqoty sot vqtroý re etqþ , üpxy atsÞ pqojýpsei apü sg rtmakkaclasijÞ irosilßa etqþ / dokaqßot GPA sgm glÝqa sgy amapqoraqlocÞy .
No distinction shall be made between price and currency revaluation differences for gold , but a single gold revaluation difference shall be accounted for , based on the euro price per defined unit of weight of gold derived from the EUR / USD exchange rate on the revaluation date .
Oi amsirsqepsÝey pqÜneiy , rtlpeqikalbamolÝmxm sxm rtmakkacþm dameirloý vqeocqÜuxm , oi opoßey diemeqcoýmsai bÜrei pqocqÜllasoy atsülasot dameirloý vqeocqÜuxm , jasacqÜuomsai rsom irokocirlü lümo euürom paqÝvesai aruÜkeia le sg loquÞ lesqgsþm cia sg rtmokijÞ diÜqjeia sgy pqÜngy .
Reverse transactions , including security lending transactions , conducted under an automated security lending programme shall be recorded with effect on the balance sheet for such transactions only where collateral is provided in the form of cash over the complete maturity of the operation .
¢ qhqo 9 Diapqaclaseýriloi lesovijoß sßskoi 1 .
Article 9 Marketable equity instruments 1 .
Oi diasÜneiy sot paqümsoy Üqhqot euaqlüfomsai epß diapqaclaseýrilxm lesovijþm sßskxm ( lesovþm Þ sßskxm lesovijþm aloibaßxm jeuakaßxm ) , amenaqsÞsxy sot eÜm oi rvesijÝy rtmakkacÝy diemeqcoýmsai apetheßay apü sgm EJS Þ apü amsipqürxpo emeqcoýmsa cia kocaqiarlü atsÞy , enaiqotlÝmxm sxm rtmakkacþm le amsijeßlemo jeuÜkaia rtmsaniodosijþm saleßxm , rtllesovÝy , epemdýreiy re htcasqijÝy , rglamsijÝy rtllesovÝy Þ pÜcia vqglasooijomolijÜ rsoiveßa sot emeqcgsijoý sgy EJS .
This Article shall apply to marketable equity instruments ( equity shares or equity funds ) , whether the transactions are conducted directly by the ECB or by an agent acting for the ECB , with the exception of activities conducted for the ECB 's pension funds , participating interests , investments in subsidiaries , significant interests or financial fixed assets .
Lesovijoß sßskoi ejuqarlÝmoi re nÝma molßrlasa dem aposekoým lÝqoy sgy rtmokijÞy rtmakkaclasijÞy hÝrgy akkÜ vxqirsþm diaherßlxm molßrlasoy .
Equity instruments denominated in foreign currencies shall not form part of the overall currency position but shall be part of a separate currency holding .
O tpokocirlüy sxm rtmauþm rtmakkaclasijþm jeqdþm jai fgliþm eßmai dtmasüy eßse le bÜrg sg lÝhodo sot jahaqoý lÝrot jürsoty eßse le bÜrg sg lÝhodo sot lÝrot jürsoty .
The calculation of the related foreign exchange gains and losses can be performed either on a net average cost method or on an average cost method .
Oi lesovijoß sßskoi amsilesxpßfomsai xy ajokoýhxy :
Equity instruments shall be treated as follows :
¢ qhqo 8 Rtluxmßey epamacoqÜy 1 .
Article 8 Repurchase agreements 1 .
OqirlÝmg amsirsqepsÝa pqÜng diemeqcoýlemg bÜrei rtluxmßay epamacoqÜy jasacqÜuesai rso pahgsijü rjÝkoy sot irokocirloý xy eireqvülemg jasÜherg jaktpsülemg apü aruÜkeia , emþ so rsoiveßo pot dßdesai xy aruÜkeia paqalÝmei rso emeqcgsijü rjÝkoy sot irokocirloý .
A reverse transaction conducted under a repurchase agreement shall be recorded as a collateralised inward deposit on the liabilities side of the balance sheet , while the item that has been given as collateral remains on the assets side of the balance sheet .
Sa pxkoýlema vqeücqaua , sa opoßa pqüjeisai ma aposekÝrotm amsijeßlemo epamacoqÜy bÜrei rtluxmiþm epamacoqÜy , enajokothoým ma amsilesxpßfomsai apü sgm tpovqeoýlemg re epamacoqÜ soty EJS xy slÞla sot vaqsoutkajßot pqoekeýreþy soty .
Securities sold which are to be repurchased under repurchase agreements shall be treated by the ECB , which is required to repurchase them , as if the assets in question were still part of the portfolio from which they were sold .
OqirlÝmg amsirsqepsÝa pqÜng diemeqcoýlemg bÜrei rtluxmßay epamapþkgrgy jasacqÜuesai rso emeqcgsijü rjÝkoy sot irokocirloý xy eneqvülemo dÜmeio jaktpsülemo apü aruÜkeia cia so porü sot dameßot .
A reverse transaction conducted under a reverse repurchase agreement shall be recorded as a collateralised outward loan on the assets side of the balance sheet for the amount of the loan .
Vqeücqaua pot apojsþmsai rso pkaßrio rtluxmiþm epamapþkgrgy dem tpüjeimsai re amapqoraqlocÞ sgy anßay soty , jamÝma de jÝqdoy Þ fglßa pot apoqqÝei apü atsÝy dem lesauÝqesai rso kocaqiarlü aposekerlÜsxm vqÞrexy apü so dameirsÞ sxm jeuakaßxm .
Securities acquired under reverse repurchase agreements shall not be revalued and no profit or loss arising thereon shall be taken to the profit and loss account by the party lending the funds .
3 . Oi amsirsqepsÝey pqÜneiy epß vqeocqÜuxm ejuqarlÝmxm re nÝma molßrlasa dem epgqeÜfotm so lÝro jürsoy sgy hÝrgy rso amsßrsoivo mülirla .
( a ) the revaluation of equity portfolios shall be performed in accordance with Article 7 ( 2 ) . Revaluation shall take place on an item-by-item basis .
4 . Rsgm peqßpsxrg rtmakkacþm dameirloý vqeocqÜuxm , sa vqeücqaua paqalÝmotm rsom irokocirlü sot lesabibÜfomsoy .
For equity funds , the price revaluation shall be performed on a net basis , and not on an individual share-by-share basis .
Oi em kücx rtmakkacÝy kocirsijopoioýmsai le som ßdio sqüpo pot pqobkÝpesai epß sxm pqÜnexm epamacoqÜy .
There shall be no netting between different equity shares or between different equity funds ; ( b ) transactions shall be recorded in the balance sheet at transaction price ;
EÜm , pÜmsxy , sa vqeücqaua pot lesabibÜfomsai rsgm EJS rso pkaßrio rtmakkacÞy dameirloý dem bqßrjomsai rsgm jasovÞ sgy rso sÝkoy sgy vqÞrexy , g EJS pqobaßmei rso rvglasirlü pqobkÝwexy cia fglßey , eÜm g acoqaßa anßa sxm tpojeilÝmxm vqeocqÜuxm Ývei atngheß apü sgm gleqolgmßa rýmawgy sgy rvesijÞy rýlbargy , jai rsgm eluÜmirg tpovqÝxrgy ( pqoy amalesabßbarg sxm vqeocqÜuxm ) , eÜm g ßdia Ývei em sx lesaný pxkÞrei sa em kücx vqeücqaua .
( c ) brokerage commission shall be recorded either as a transaction cost to be included in the cost of the asset or as expense in the profit and loss account ; ( d ) the amount of the dividend purchased shall be included in the cost of the equity instrument .
Oi qoÝy vqtroý pot rvesßfomsai le siy em kücx rtmakkacÝy dem jasacqÜuomsai rsiy oijomolijÝy jasarsÜreiy , o de kocirsijüy veiqirlüy sgy diauoqÜy lesaný sgy Ülergy ( spot ) jai sgy pqoherliajÞy ( forward ) silÞy sgy rtmakkacÞy barßfesai rsgm aqvÞ sgy pqaclasopoiÞrexy sxm erüdxm / enüdxm .
( e ) accruals on dividends shall not be booked at period-end as they are already reflected in the market price of the equity instruments with the exception of equities quoted ex-dividend ; ( f ) rights issues shall be treated as a separate asset when issued .
a ) sa vaqsoutkÜjia lesovþm tpüjeimsai re amapqoraqlocÞ sgy anßay soty rýluxma le siy diasÜneiy sot Üqhqot 7 paqÜcqauoy 2 .
The acquisition cost shall be calculated based on the old average cost of the equities , on the strike price of the new one , and on the proportion between old and new equities .
G amapqoraqlocÞ diemeqceßsai amÜ rsoiveßo .
Alternatively , the price of the right may be based on the value of the right in the market , the old average 3 .
G amapqoraqlocÞ sgy anßay ürom auoqÜ sßskoty lesovijþm aloibaßxm jeuakaßxm diemeqceßsai re jahaqÞ bÜrg jai üvi lelomxlÝma , amÜ lesovÞ .
Reverse transactions involving securities denominated in foreign currencies shall have no effect on the average cost of the currency position .
Dem pqaclasopoießsai rtlwguirlüy lesaný diauoqesijþm lesovþm Þ diauoqesijþm sßskxm lesovijþm aloibaßxm jeuakaßxm · b ) oi rtmakkacÝy jasacqÜuomsai rsom irokocirlü le sgm anßa rtmakkacÞy · c ) g pqolÞheia leriseßay jasacqÜuesai eßse xy Ýnodo rtmakkacÞy , peqikgpsÝo rso jürsoy sot rsoiveßot sot emeqcgsijoý , eßse xy dapÜmg rso kocaqiarlü jeqdþm jai fgliþm · d ) so porü sot acoqafülemot leqßrlasoy peqikalbÜmesai rso jürsoy sot lesovijoý sßskot .
In the case of security lending transactions , the securities shall remain on the balance sheet of the transferor . Such transactions shall be accounted for in the same manner as that prescribed for repurchase operations .
LesÜ sgm gleqolgmßa , apü sgm opoßa jahßrsasai dtmasÞ g diapqaclÜsetrg sot lesovijoý sßskot vxqßy so lÝqirla ( ex-dividend date ) jai emþ g pkgqxlÞ sot leqßrlasoy dem Ývei eirpqavheß , so xy Ümx porü eßmai dtmasü ma amsilesxpßfesai xy vxqirsü rsoiveßo · e ) sa dedotketlÝma leqßrlasa de kocßfomsai rso sÝkoy sgy peqiüdot , jahþy peqijkeßomsai Þdg rsgm acoqaßa silÞ sxm lesovijþm sßskxm , le enaßqerg siy lesovÝy , g diapqaclÜsetrg sxm opoßxm eßmai dtmasÞ vxqßy so lÝqirla · rs ) sa dijaiþlasa pqosilÞrexy ( rights issues ) amsilesxpßfomsai xy vxqirsÜ rsoiveßa sot emeqcgsijoý apü sg rýrsarÞ soty .
If , however , securities borrowed by the ECB acting as the transferee are not kept in its the depot at the year-end , the ECB shall establish a provision for losses if the market value of the underlying securities has risen since the contract date of the lending transaction and to show a liability ( retransfer of the securities ) if the securities have been sold in the meantime by the transferee . 5 .
So jürsoy jsÞrexy tpokocßfesai le bÜrg so pakaiü lÝro jürsoy sxm lesovþm , sgm silÞ enarjÞrexy sot dijaiþlasoy pqosilÞrexy epß sxm mÝxm lesovþm jai sgm amakocßa lesaný pakaiþm jai mÝxm lesovþm . EmakkajsijÜ , g silÞ sot dijaiþla -
Collateralised gold transactions shall be treated as repurchase agreements . The gold flows relating to these collateralised transactions shall not be recorded in the financial statements and the difference between the spot and forward prices of the transaction shall be treated on an accruals basis .
soy eßmai dtmasü ma barßfesai rsgm anßa sot dijaiþlasoy rsgm acoqÜ , rso pakaiü lÝro jürsoy sgy lesovÞy jai rsgm acoqaßa silÞ sgy lesovÞy pqim apü sg rýrsarg sot em kücx dijaiþlasoy .
cost of equity and the market price of equity before the right issue .
O kocirsijüy veiqirlüy sxm dijaixlÜsxm pqosilÞrexy rtmÜdei pqoy soty kocirsijoýy jamümey sot EtqxrtrsÞlasoy .
They shall be treated in line with Eurosystem accounting rules .
sxm opoßxm jasaqceßsai g paqÝjjkirg , vqgrilopoioýmsai cia sgm jÜktwg lg pqaclasopoigheirþm fgliþm , üsam tpeqbaßmotm pqogcoýlema jÝqdg apü amapqoraqlocÞ , sa opoßa Ývotm jasacqaueß rsom amsßrsoivo sajsijü kocaqiarlü amapqoraqlocÞy sgy paqacqÜuot 1 rsoiveßo c ) sot paqümsoy Üqhqot pqim apü sgm jÜktwg sxm em kücx fgliþm rýluxma le so Üqhqo 33.2 sot jasarsasijoý .
derogation has been abrogated shall be used to offset unrealised losses when exceeding previous revaluation gains registered in the corresponding standard revaluation account as described in paragraph 1 ( c ) of this Article , prior to the offsetting of such losses in accordance with Article 33.2 of the Statute .
Sa diahÝrila sxm eidijþm kocaqiarlþm amapqoraqlocÞy , ürom auoqÜ so vqtrü , so rtmÜkkacla jai sa vqeücqaua , leiþmomsai jas » amakocßa pqoy stvüm leßxrg sxm diaherßlxm sxm rvesijþm peqiotriajþm rsoiveßxm .
The holdings on special revaluation accounts for gold , for currencies and for securities shall be reduced pro rata in the event of a reduction in the holdings of the relevant assets .
¢ qhqo 11 Jürsoy rtmakkacþm 1 .
Article 11 Article 10 Recognition of income 1 .
RvesijÜ le so jürsoy rtmakkacþm irvýotm oi ajükothoi cemijoß jamümey : a ) ürom auoqÜ so vqtrü , sa vqglasodosijÜ lÝra re nÝmo mülirla jai sa vqeücqaua , jai pqojeilÝmot ma tpokocirseß so jürsoy jsÞrexy sxm pxkoýlemxm rsoiveßxm , vqgrilopoießsai re gleqÞria bÜrg g lÝhodoy sot lÝrot jürsoty , kalbamolÝmgy tpüwg jai sgy epßdqargy sxm diajtlÜmrexm sxm rtmakkaclasijþm irosiliþm Þ / jai sxm silþm · b ) g silÞ / irosilßa lÝrot jürsoty sot rsoiveßot sot emeqcgsijoý / pahgsijoý leiþmesai / atnÜmesai kücx lesauoqÜy lg pqaclasopoigheirþm fgliþm rso kocaqiarlü aposekerlÜsxm vqÞrexy rso sÝkoy sgy vqÞrexy · c ) rsgm peqßpsxrg apüjsgrgy vqeocqÜuxm le sojoleqßdia , so porü sxm acoqafülemxm erüdxm apü sojoleqßdia amsilesxpßfesai xy lelomxlÝmo rsoiveßo .
The following general rules shall apply to the cost of transactions : ( a ) the average cost method shall be used on a daily basis for gold , foreign currency instruments and securities , to compute the acquisition cost of items sold , having regard to the effect of exchange rate and / or price movements ; ( b ) the average cost price / rate of the asset / liability shall be reduced / increased by unrealised losses taken to the profit and loss account at the year-end ;
Rsgm peqßpsxrg vqeocqÜuxm ejuqarlÝmxm re nÝmo mülirla , so em kücx porü peqikalbÜmesai rsa diahÝrila sot molßrlasoy atsoý , üvi ülxy rso jürsoy Þ rsgm silÞ sot rsoiveßot sot emeqcgsijoý , pqojeilÝmot ma pqordioqirseß g lÝrg silÞ .
( c ) in the case of the acquisition of coupon securities , the amount of coupon income purchased shall be treated as a separate item . In the case of securities denominated in foreign currency , it shall be included in the holding of that currency , but shall not be included in the cost or price of the asset for the purpose of determining the average price .
RvesijÜ le sa vqeücqaua irvýotm oi ajükothoi eidijoß jamümey : a ) oi rtmakkacÝy jasacqÜuomsai le sgm silÞ rtmakkacÞy jai eccqÜuomsai rsoty vqglasooijomolijoýy kocaqiarloýy le sgm jahaqÞ silÞ · b ) oi aloibÝy uýkangy jai diaveßqirgy , sa Ýnoda sÞqgrgy sqevoýlemxm kocaqiarlþm jai Ükka Ýllera Ýnoda dem amsilesxpßfomsai xy jürsoy rtmakkacÞy jai peqikalbÜmomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy .
The following special rules shall apply to securities : Cost of transactions ( a ) realised gains and realised losses shall be taken to the profit and loss account ;
Dem amsilesxpßfomsai xy slÞla sot lÝrot jürsoty rtcjejqilÝmot rsoiveßot sot emeqcgsijoý · c ) sa Ýroda jasacqÜuomsai leijsÜ , le vxqirsÞ kocirsijopoßgrg sot paqajqasoýlemot apodosÝot uüqot jai sxm koipþm uüqxm · d ) pqojeilÝmot ma tpokocirseß so lÝro jürsoy acoqÜy emüy vqeocqÜuot , eßse i ) ükey oi acoqÝy pot pqaclasopoioýmsai rsg diÜqjeia sgy glÝqay pqorsßhemsai , le sgm silÞ jürsoty , rsa diahÝrila sgy pqogcoýlemgy glÝqay , paqÜcomsay lia mÝa rsahlirlÝmg lÝrg silÞ , pqim apü so kocirlü sxm pxkÞrexm sgy ßdiay glÝqay , eßse ii ) oi lelomxlÝmey acoqÝy jai pxkÞreiy vqeocqÜuxm kocßfomsai jasÜ sg reiqÜ pqaclasopoßgrÞy soty rsg diÜqjeia sgy glÝqay , pqojeilÝmot ma tpokocirseß g amahexqglÝmg lÝrg silÞ .
( b ) unrealised gains shall not be recognised as income , but transferred directly to a revaluation account ; ( c ) unrealised losses shall be taken to the profit and loss account when exceeding previous revaluation gains registered in the corresponding revaluation account ;
RvesijÜ le sgm amacmþqirg sxm erüdxm irvýotm oi ajükothoi jamümey : a ) sa pqaclasopoighÝmsa jÝqdg jai oi pqaclasopoigheßrey fglßey lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy · b ) sa lg pqaclasopoighÝmsa jÝqdg dem amacmxqßfomsai xy Ýroda , akkÜ lesauÝqomsai apetheßay re kocaqiarlü amapqoraqlocÞy · c ) oi lg pqaclasopoigheßrey fglßey lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy , üsam tpeqbaßmotm pqogcoýlema jÝqdg apü amapqoraqlocÞ , sa opoßa Ývotm jasacqaueß rsom amsßrsoivo kocaqiarlü amapqoraqlocÞy · d ) oi lg pqaclasopoigheßrey fglßey pot lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy dem amsikocßfomsai Ýmamsi mÝxm lg pqaclasopoighÝmsxm jeqdþm epülemxm vqÞrexm · e ) oi lg pqaclasopoigheßrey fglßey pot jasacqÜuomsai epß opoiotdÞpose vqeocqÜuot Þ molßrlasoy Þ epß sxm diaherßlxm vqtroý dem rtlwgußfomsai le lg pqaclasopoighÝmsa jÝqdg apü Ükka vqeücqaua Þ molßrlasa Þ vqtrü .
( d ) unrealised losses taken to the profit and loss account shall not be reversed in subsequent years against new unrealised gains ; ( e ) there shall be no netting of unrealised losses in any one security , or in any currency or in gold holdings against unrealised gains in other securities or currencies or gold .
Oi diauoqÝy tpÝq so Üqsio ( premiums ) Þ tpü so Üqsio ( discounts ) , oi opoßey pqojýpsotm apü sgm Ýjdorg jai acoqÜ vqeocqÜuxm , tpokocßfomsai jai eluamßfomsai xy slÞla sxm erüdxm apü süjoty , g de apürberÞ soty pqaclasopoießsai rsgm emapolÝmotra diÜqjeia fxÞy sxm vqeocqÜuxm , eßse bÜrei sgy lehüdot sgy rsaheqÞy apürbergy eßse bÜrei sgy lehüdot sot erxseqijoý bahloý apüdorgy .
Premiums or discounts arising on issued and purchased securities shall be calculated and presented as part of interest income and shall be amortised over the remaining life of the securities , either according to the straight line method or the internal rate of return ( IRR ) method .
Sa dedotketlÝma rsoiveßa pot eßmai ejuqarlÝma re nÝma molßrlasa lesasqÝpomsai le sg lÝrg acoqaßa irosilßa sot sÝkoty sgy vqÞrexy jai amsikocßfomsai le bÜrg sgm ßdia irosilßa .
Accruals denominated in foreign currencies shall be translated at the mid-market rate at the year-end and reversed at the same rate .
Lümo oi rtmakkacÝy pot rtmepÜcomsai lesabokÞ sxm diaherßlxm oqirlÝmot molßrlasoy eßmai dtmasü ma odgcÞrotm rsg dgliotqcßa pqaclasopoighÝmsxm rtmakkaclasijþm jeqdþm Þ fgliþm .
Only transactions that entail a change in the holding of a given currency may give rise to realised foreign exchange gains or losses .
Sa diahÝrila sxm eidijþm kocaqiarlþm amapqoraqlocÞy , sa opoßa pqojýpsotm apü siy pqobkepülemey rso Üqhqo 49.2 sot jasarsasijoý eiruoqÝy sxm jemsqijþm sqapefþm jqasþm lekþm , epß
Holdings on special revaluation accounts stemming from contributions according to Article 49.2 of the Statute with respect to central banks of a Member State for which the
EL Epßrglg Eugleqßda sgy EtqxpaújÞy ¸ mxrgy
( a ) transactions shall be recorded at the transaction price and booked in the financial accounts at the clean price ;