natgillin/translations-raw huggingface dataset:
Vqglasooijomolijü rsoiveßo sot emeqcgsijoý : jÜhe rsoiveßo sot emeqcgsijoý , so opoßo lpoqeß ma rtmßrsasai re : i ) lesqgsÜ Þ ii ) diÜ rtlbÜrexy jahoqifülemo dijaßxla kÞwgy lesqgsþm Þ Ükkot vqglasodosijoý lÝrot apü Ükkg epiveßqgrg Þ iii ) diÜ rtlbÜrexy jahoqifülemo dijaßxla amsakkacÞy vqglasodosijþm lÝrxm le Ükkg epiveßqgrg tpü üqoty dtmgsijÜ epxuekeßy Þ iv ) lesovijü sßsko Ükkgy epiveßqgrgy .
TARGET shall mean the Trans-European Automated Real-time Gross settlement Express Transfer system composed of one Real-Time Gross Settlement system ( RTGS system ) in each of the NCBs , the EPM and the interlinking . Transaction costs shall mean costs that are identifiable as related to the specific transaction .
Vqglasooijomolijü rsoiveßo sot pahgsijoý : jÜhe rsoiveßo sot pahgsijoý , so opoßo rtmirsÜ molijÞ tpovqÝxrg pqoy paqÜdorg lesqgsþm Þ Ükkot vqglasodosijoý lÝrot re Ükkg epiveßqgrg , Þ pqoy amsakkacÞ vqglasodosijþm lÝrxm le Ükkg epiveßqgrg tpü üqoty dtmgsijÜ epavheßy .
Transaction price shall mean the price agreed between the parties when a contract is made . Unrealised gains / losses shall mean gains / losses arising from the revaluation of assets compared to their adjusted cost of acquisition .
PAQAQSGLA III PEQICQAUG SGR OIJOMOLIJGR PQORECCIRGR
ANNEX III DESCRIPTION OF THE ECONOMIC APPROACH
KocirsijÝy eccqauÝy i ) cia pqÜneiy rtmakkÜclasoy jai ii ) cia acoqÝy jai pxkÞreiy vqeocqÜuxm sgm gleqolgmßa sgy rtmakkacÞy ( « rtlbasijÞ lÝhodoy » ) Oi rtmakkacÝy jasavxqßfomsai re kocaqiarloýy ejsüy irokocirloý sgm gleqolgmßa sgy rtmakkacÞy .
Trade date accounting for ( i ) foreign exchange transactions and ( ii ) purchases and sales of securities ( regular approach ) Transactions are recorded on off-balance sheet accounts on trade date .
Sgm gleqolgmßa diajamomirloý oi eccqauÝy sxm kocaqiarlþm ejsüy irokocirloý amsikocßfomsai jai oi rtmakkacÝy eccqÜuomsai amsßrsoiva re kocaqiarloýy sot irokocirloý .
On settlement date the off-balance sheet booking entries are reversed , and the transactions are booked on balance sheet accounts .
G rtmakkaclasijÞ hÝrg Þ / jai g hÝrg re vqeücqaua epgqeÜfomsai sgm gleqolgmßa rtmakkacÞy .
The foreign currency position and / or the securities position is affected on trade date .
Rtmepþy , stvüm pqaclasopoighÝmsa jÝqdg jai pqaclasopoigheßrey fglßey apü jahaqÝy pxkÞreiy tpokocßfomsai jai eccqÜuomsai epßrgy sgm gleqolgmßa sgy rtmakkacÞy .
Consequently , realised gains and losses arising from net sales are also calculated and booked on trade date .
Oi jahaqÝy acoqÝy rtmakkÜclasoy epgqeÜfotm so lÝro jürsoy sxm diaherßlxm sot molßrlasoy jai g acoqÜ oqirlÝmot vqeocqÜuot epgqeÜfei sg lÝrg silÞ sot em kücx vqeocqÜuot sgm gleqolgmßa sgy rtmakkacÞy .
Net purchases of foreign currency affect the currency holding 's average cost , and purchase of a security affects the average price of that security , at trade date .
EccqauÞ sxm dedotketlÝmxm süjxm re gleqÞria bÜrg , rtlpeqikalbamolÝmxm sxm diauoqþm tpÝq jai tpü so Üqsio DedotketlÝmoi süjoi jai diauoqÝy tpÝq Þ tpü so Üqsio rvesijÜ le vqglasodosijÜ lÝra ejuqarlÝma re nÝmo mülirla tpokocßfomsai jai eccqÜuomsai re gleqÞria bÜrg , amenÜqsgsa apü siy pqaclasijÝy saleiajÝy qoÝy .
Daily booking of accrued interest , including premiums or discounts Interest , premium or discount accrued related to financial instruments denominated in foreign currency is calculated and booked on a daily basis , independently of a real cash flow .
Atsü rglaßmei üsi g rtmakkaclasijÞ hÝrg epgqeÜfesai le sg kocirsijÞ eccqauÞ sxm dedotketlÝmxm süjxm jai üvi le sgm eßrpqang Þ sgm jasabokÞ soty ( 1 ) .
This means that the foreign currency position is affected when this accrued interest is booked , as opposed to only when the interest is received or paid ( 1 ) .
AmauoqijÜ le so rgleßo 1 ( kocirsijÝy eccqauÝy sgm gleqolgmßa sgy rtmakkacÞy ) : Cia sgm pqaclasopoßgrg kocirsijþm eccqauþm sgm gleqolgmßa sgy rtmakkacÞy pqobkÝpomsai dýo diauoqesijÝy lÝhodoi :  g « rtlbasijÞ lÝhodoy » jai  g « emakkajsijÞ lÝhodoy » .
1 ( trade date accounting ) : Two different techniques have been defined to implement trade date accounting :  the  regular approach ; and  the  alternative approach .
G « emakkajsijÞ lÝhodoy » eluamßfei sa ajükotha vaqajsgqirsijÜ : re amsßherg le sg « rtlbasijÞ lÝhodo » , ürey rtmakkacÝy diajamomßfomsai re gleqolgmßa lesacemÝrseqg sgy gleqolgmßay rýmawÞy soty dem eccqÜuomsai re kocaqiarloýy ejsüy irokocirloý re gleqÞria bÜrg .
The  alternative approach  includes the following features : contrary to the  regular approach , there is no daily off-balance sheet booking of the agreed transactions which are settled at a later date .
G amacmþqirg pqaclasopoighÝmsxm erüdxm jai o tpokocirlüy emüy mÝot lÝrot jürsoty ( rsgm peqßpsxrg acoqÜy rtmakkÜclasoy ) jai lßay mÝay lÝrgy silÞy ( rsgm peqßpsxrg acoqÜy vqeocqÜuxm ) diemeqcoýmsai sgm gleqolgmßa diajamomirloý ( 2 ) .
The recognition of realised income and the calculation of new average costs ( in case of foreign exchange purchases ) and average prices ( in case of securities purchases ) is conducted at settlement date ( 2 ) .
G amacmþqirg erüdxm apü rtmakkacÝy pot kÞcotm re Ýsoy lesacemÝrseqo sot Ýsoty rýmawÞy soty diemeqceßsai le bÜrg sg « rtlbasijÞ lÝhodo » .
For transactions agreed in one year but maturing in a subsequent year , the income recognition is treated according to the  regular approach .
Atsü rglaßmei üsi sa pqaclasopoighÝmsa aposekÝrlasa apü pxkÞreiy epgqeÜfotm soty kocaqiarloýy aposekerlÜsxm vqÞrexy sot Ýsoty rýmawgy sgy rtmakkacÞy jai üsi oi acoqÝy lesabÜkkotm sg lÝrg irosilßa / silÞ oqirlÝmxm diaherßlxm jasÜ so Ýsoy rýmawgy sgy rtmakkacÞy .
This means that realised effects from sales would impact on the profit and loss accounts of the year in which the transaction was agreed and purchases would change the average rates / price of a holding in the year in which the transaction was agreed .
PÜmsxy , dem eßmai amacjaßey oi eccqauÝy ejsüy irokocirloý .
However , no off-balance sheet entries are necessary .
O ajükothoy pßmajay apeijomßfei sa barijÜ vaqajsgqirsijÜ sxm dýo lehüdxm pot ejpomÞhgjam ürom auoqÜ sa epilÝqoty vqglasodosijÜ lÝra re rtmÜkkacla jai sa vqeücqaua .
The following table shows the main characteristics of the two techniques developed for individual foreign exchange instruments and for securities .
( 1 ) ¸ votm pqobkeuheß dýo dtmasÝy lÝhodoi jasavþqirgy sxm dedotketlÝmxm rsoiveßxm .
( 1 ) Two possible approaches for the recognition of accruals have been identified .
G pqþsg lÝhodoy eßmai g « lÝhodoy sgy gleqokociajÞy glÝqay » , rýluxma le sgm opoßa sa dedotketlÝma rsoiveßa eccqÜuomsai jÜhe gleqokociajÞ glÝqa , amenÜqsgsa apü so eÜm pqüjeisai cia RÜbbaso , JtqiajÞ , sqapefijÞ aqcßa Þ eqcÜrilg glÝqa .
The first approach is the  calendar day approach  where the accruals are recorded on every calendar day independently of whether a day is a weekend day , a bank holiday or a business day .
G deýseqg lÝhodoy eßmai g « lÝhodoy sgy eqcÜrilgy glÝqay » , rýluxma le sgm opoßa sa dedotketlÝma rsoiveßa eccqÜuomsai apojkeirsijÜ re eqcÜriley glÝqey .
The second approach is the  business day approach  in which accruals are only booked on business days .
Dem sßhesai fÞsgla pqüjqirgy sgy lßay Þ sgy Ükkgy lehüdot .
There is no preference regarding the choice of approach .
PÜmsxy , eÜm g seketsaßa glÝqa sot Ýsoty dem eßmai eqcÜrilg , eßmai apaqaßsgso ma rtlpeqikalbÜmesai rsom tpokocirlü sxm dedotketlÝmxm rsoiveßxm , amenaqsÞsxy sgy epikevheßray lehüdot .
However , if the last day of the year is not a business day it needs to be included in the calculation of accruals in either approach .
2 ) Rsgm peqßpsxrg pqoherliajþm pqÜnexm rtmakkÜclasoy , sa diahÝrila jÜhe molßrlasoy epgqeÜfomsai jasÜ sgm gleqolgmßa spot ( dgkadÞ ( rtmÞhxy sgm gleqolgmßa rtmakkacÞy + dýo glÝqey ) .
2 ) In the case of foreign exchange forwards transactions the currency holding is affected on the spot date ( i.e. usually trade date plus ( two days ) .
L 58/16
L 58/16
KOCIRSIJER ECCQAUER SGM GLEQOLGMIA RTMAKKACGR « RtlbasijÞ lÝhodoy » « EmakkajsijÞ lÝhodoy »
TRADE DATE ACCOUNTING Regular approach Alternative approach
¢ lerey pqÜneiy rtmakkÜclasoy ( 1 )  lesaveßqirÞ soty rsg diÜqjeia sot Ýsoty Oi acoqÝy rtmakkÜclasoy eccqÜuomsai ejsüy irokocirloý sgm Oi acoqÝy rtmakkÜclasoy eccqÜuomsai rsom irokocirlü sgm gleqolgmßa sgy rtmakkacÞy , apü sgm gleqolgmßa de atsÞ epg - gleqolgmßa sot diajamomirloý , apü sgm gleqolgmßa de atsÞ qeÜfotm so lÝro jürsoy sgy rtmakkaclasijÞy hÝrgy .
FX ( 1 ) spot transactions  treatment during the year FX purchases are booked off-balance sheet at trade date FX purchases are booked on the balance sheet at and affect the average cost of the foreign currency position settlement date , affecting the average cost of the foreign from this date currency position from this date
Dem pqaclasopoioýmsai kocirsijÝy eccqauÝy rsom irokocirlü sgm gleqolgmßa sgy rtmakkacÞy . PqoherliajÝy pqÜneiy rtmakkÜclasoy  lesaveßqirÞ soty rsg diÜqjeia sot Ýsoty G lesaveßqirÞ soty eßmai üloia le sgm xy Ümx pqobkepülemg epß sxm Ülerxm rtmakkacþm .
Gains and losses arising from sales are considered as Gains and losses arising from sales are considered as realised at transaction / trade date . At settlement date , the realised at settlement date .
Cia sg lesaveßqirg rso sÝkoy sgy peqiüdot bkÝpe jasxsÝqx rvesijÜ le siy « Ülerey jai pqoherliajÝy pqÜneiy rtmakkÜclasoy pot tpeqbaßmotm so sÝkoy sgy peqiüdot » . ¢ lerey jai pqoherliajÝy pqÜneiy rtmakkÜclasoy pot jasaqsßfomsai so Ýsoy 1 le gleqolgmßa spot rso Ýsoy 2 Dem pqobkÝpesai eidijÞ qýhlirg , jahþy oi rtmakkacÝy eccqÜuomsai sgm gleqolgmßa sgy rtmakkacÞy , sa de jÝqdg jai oi fglßey amacmxqßfomsai sgm ßdia gleqolgmßa .
At trade date no on balance off-balance sheet entries are reversed , and on balance sheet sheet accounting entry is made entries are made FX forward transactions  treatment during the year Treated in the same way as described above for spot transactions , being recorded at the spot rate of the transaction FX purchases are booked off-balance sheet at the spot date of the transaction , affecting the average cost of the foreign currency position from this date and at the spot rate of the transaction FX sales are booked off-balance sheet at the spot date of the transaction .
G lesaveßqirÞ soty ha pqÝpei ma eßmai üloia le sgm pqobkepülemg rso pkaßrio sgy rtlbasijÞy lehüdot ( 2 ) :  Oi pxkÞreiy rtmakkÜclasoy eccqÜuomsai ejsüy irokocirloý jasÜ so Ýsoy 1 , pqojeilÝmot ma dgkþrotm sa pqaclasopoighÝmsa jÝqdg / siy pqaclasopoigheßrey fglßey sot oijomolijoý Ýsoty rýmawgy sgy rtmakkacÞy .  Oi acoqÝy rtmakkÜclasoy eccqÜuomsai ejsüy irokocirloý jasÜ so Ýsoy 1 , epgqeÜfomsay so lÝro jürsoy sgy rtmakkaclasijÞy hÝrgy apü sgm gleqolgmßa eccqauÞy soty .
Gains and losses are considered as realised at the spot date of the transaction At settlement date the off-balance sheet entries are reversed , and on balance sheet entries are made For period end treatment see below under FX spot and forward transactions crossing a period end FX spot and forward transactions initiated in year 1 with the spot date of the transaction in year 2 No special arrangement is needed because transactions are booked at trade date , and gains and losses are recognised at that date Should be treated as in the regular approach ( 2 ) :  FX sales are booked off-balance sheet in year 1 in order to report the FX realised gains / losses in the financial year in which the transaction was agreed  FX purchased are booked off-balance sheet in year 1 affecting the average cost of the foreign currency position from this date  Year-end revaluation of a currency holding must take into account net purchases / sales with a spot date in the following financial year
 JasÜ sgm amapqoraqlocÞ sgy anßay sxm diaherßlxm oqirlÝmot molßrlasoy rso sÝkoy sgy vqÞrexy , pqÝpei ma kalbÜmomsai tpüwg oi jahaqÝy pxkÞreiy / acoqÝy le gleqolgmßa spot rso epülemo oijomolijü Ýsoy . Rtlbükaia lekkomsijÞy ejpkÞqxrgy episojßxm re rtmÜkkacla Peqihþqia diajýlamrgy ejuqarlÝma re nÝmo mülirla epgqeÜfotm sg rtmakkaclasijÞ hÝrg re gleqÞria bÜrg ( üsam pqaclasopoioýmsai ) .
Interest rate futures in foreign currencies Variation margins denominated in foreign currencies affect the foreign currency position on a daily basis ( when they occur ) .
Stvüm jÝqdg jai fglßey hexqeßsai üsi pqaclasopoioýmsai re gleqÞria bÜrg . ¼ loia kýrg le sgm peqicqauülemg rso pkaßrio sgy rtlbasijÞy lehüdot ( 3 )
Gains and losses are also considered as realised on a daily basis Same solution as described in the  Regular approach  ( 3 )
RtmakkacÝy epß vqeocqÜuxm  lesaveßqirÞ soty rsg diÜqjeia sot Ýsoty AcoqÝy jai pxkÞreiy eccqÜuomsai ejsüy irokocirloý sgm gleqolgmßa sgy rtmakkacÞy .
Securities transactions-treatment during the year Purchases and sales are recognised off-balance sheet at trade date .
Stvüm jÝqdg jai fglßey amacmxqßfomsai sgm ßdia gleqolgmßa , emþ jai so lÝro jürsoy epgqeÜfesai sgm gleqolgmßa sgy rtmakkacÞy .
Gains and losses are also recognised at this date , and the average cost is affected at trade date .
Sgm gleqolgmßa diajamomirloý oi eccqauÝy ejsüy irokocirloý amsikocßfomsai jai pqaclasopoioýmsai amsßrsoivey eccqauÝy rsom irokocirlü ( dgkadÞ üloia lesaveßqirg le sgm pqobkepülemg epß sxm Ülerxm pqÜnexm rtmakkÜclasoy ) . ¼ key oi rtmakkacÝy eccqÜuomsai sgm gleqolgmßa sot diajamomirloý ( bkÝpe ülxy jasxsÝqx rvesijÜ le sg lesaveßqirg rtmakkacþm rso sÝkoy sgy peqiüdot ) .
At settlement date the off-balance sheet entries are reversed , and on balance sheet entries are made ( i.e. same treatment as FX spot transactions ) All transactions are recorded at settlement date ( but see below for treatment at period ends ) .
Rtmepþy , g epßdqarg rso lÝro jürsoy silþm ( rsgm peqßpsxrg acoqþm ) jai rsa jÝqdg / fglßey ( re peqßpsxrg pxkÞrexm ) amacmxqßfesai sgm gleqolgmßa sot diajomomirloý .
Consequently the impact on the average cost prices ( in the event of purchases ) and gains / losses ( in the event of sales ) is recognised at settlement date
Epßrglg Eugleqßda sgy EtqxpaújÞy ¸ mxrgy KOCIRSIJER ECCQAUER SGM GLEQOLGMIA RTMAKKACGR « RtlbasijÞ lÝhodoy » « EmakkajsijÞ lÝhodoy »
Official Journal of the European Union TRADE DATE ACCOUNTING Regular approach Alternative approach
PqaclasopoighÝmsa jÝqdg jai pqaclasopoigheßrey fglßey amacmxqßfomsai rso Ýsoy 1 , rso sÝkoy sgy peqiüdot ( dgk . lesaveßqirg üloia le sgm pqobkepülemg epß sxm Ülerxm pqÜnexm rtmakkÜclasoy ) , oi de acoqÝy epgqeÜfotm som tpokocirlü sot lÝrot episojßot jai rtlpeqikalbÜmomsai rsg diadijarßa amapqoraqlocÞy rso sÝkoy sgy vqÞrexy ( 2 ) .
Securities transactions initiated in year 1 with the spot date of the transaction in year 2 No special treatment required as transactions and consequences are already booked at trade date Realised gains and losses are recognised in year 1 at the period end ( i.e. same treatment as FX spot transactions ) , and purchases impact on the calculation of the average rate and are included in the year end revaluation process ( 2 )
( 1 ) Rsgm acckijÞ Ýjdorg sot paqümsoy vqgrilopoießsai g rýmslgrg FX ( « Foreign Exchange » ) .
( 1 )  FX  stands for foreign exchange .
( 2 ) Xy rtmÞhxy , g aqvÞ sot otriþdoty sxm kocirsijþm cecomüsxm euaqlüfesai üpot oi rtmakkacÝy dem Ývotm otriþdg amsßjstpo rsg rtmakkaclasijÞ hÝrg Þ / jai rso kocaqiarlü aposekerlÜsxm vqÞrexy .
( 2 ) As usual , the principle of materiality could be applied where these transactions have no material impact on the foreign currency position and / or in the profit and loss account .
( 3 ) Dem apaiseßsai eidijÞ lesaveßqirg sxm rtmakkacþm pot tpeqbaßmotm lßa peqßodo .
( 3 ) No specific treatment required for transactions crossing a period .
G eccqauÞ sxm peqihxqßxm diajýlamrgy re gleqÞria bÜrg rtmÜdei pqoy sgm oijomolijÞ pqorÝccirg , jahþy sa jÝqdg jai oi fglßey hexqoýmsai pqaclasopoighÝmsa re gleqÞria bÜrg .
The daily booking of variation margins is in line with the economic approach as gains and losses are considered as realised on a daily basis .
AmauoqijÜ le so rgleßo 2 ( eccqauÞ sxm dedotketlÝmxm süjxm / diauoqþm tpü Þ tpÝq so Üqsio re gleqÞria bÜrg ) : Rsom ajükotho pßmaja paqotriÜfesai g epßdqarg sxm gleqÞrixm eccqauþm sxm dedotketlÝmxm rsoiveßxm rsa rtmakkaclasijÜ diahÝrila ( p.v. sxm pkgqxsÝxm süjxm jai sxm aporberheirþm diauoqþm tpÝq / tpü so Üqsio ) : JASACQAUG SXM DEDOTKETLEMXM SOJXM RE GLEQGRIA BARG ( RSO PKAIRIO SGR OIJOMOLIJGR PQORECCIRGR )
2 ( daily booking of accrued interest / premiums or discounts ) : The table below outlines the impact of the daily booking of accruals on the foreign exchange holding ( e.g. interest payable and amortised premium / discounts ) : DAILY BOOKING OF ACCRUED INTEREST ( AS PART OF THE ECONOMIC APPROACH )
Oi dedotketlÝmoi süjoi vqglasodosijþm lÝrxm re nÝmo mülirla tpokocßfomsai jai jasacqÜuomsai re gleqÞria bÜrg le sg lÝrg acoqaßa rtmakkaclasijÞ irosilßa sgy glÝqay . Epßdqarg rsa rtmakkaclasijÜ diahÝrila Sa dedotketlÝma rsoiveßa epgqeÜfotm sg rtmakkaclasijÞ hÝrg jasÜ so vqümo eccqauÞy soty jai dem amsikocßfomsai lesÝpeisa , emþ ejjahaqßfomsai le sgm eßrpqang Þ jasabokÞ sxm lesqgsþm .
Accruals for FX denominated instruments are calculated and booked daily at the mid-market exchange rate of the day Impact on the FX holding Accruals affect the foreign currency position at the time they are booked , not being reversed later on . The accrual is cleared when the actual cash is received or paid .
EpolÝmxy , dem epgqeÜfesai g rtmakkaclasijÞ hÝrg jasÜ sgm gleqolgmßa diajamomirloý , auoý o dedotketlÝmoy süjoy peqikalbÜmesai rsg hÝrg pot amapqoraqlüfesai jasÜ sgm peqiodijÞ amapqoraqlocÞ .
At settlement date there is thus no effect on the foreign currency position , since the accrual is included in the position being revalued at the periodic revaluation
PAQAQSGLA IV RTMHERG JAI JAMOMER APOSILGRGR SOT IROKOCIRLOT EMEQCGSIJO Rsoiveßo irokocirloý ( 1 ) Sanimülgrg sot peqievolÝmot sxm rsoiveßxm sot irokocirloý AqvÞ aposßlgrgy EuaqlocÞ ( 2 )
ANNEX IV COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET ASSETS Balance sheet item ( 1 ) Categorisation of contents of balance sheet items Valuation principle Scope of application ( 2 )
Vqtrüy jai apaisÞreiy re vqtrü
Gold and gold receivables
Utrijüy vqtrüy ( Þsoi qÜbdoi , jÝqlasa , pkÜjey , wÞclasa ) apohgjetlÝmoy Þ « jah » odüm » .
Physical gold ( i.e. bars , coins , plates , nuggets ) in storage or  under way .
¢ tkoy vqtrüy , üpxy tpükoipa re kocaqiarloýy jasahÝrexm re vqtrü ( cemijoß kocaqiarloß lesÜkkot ) , pqoherliajÝy jasahÝreiy jai apaisÞreiy re vqtrü pot pqojýpsotm apü siy ajükothey rtmakkacÝy : rtmakkacÝy amabÜhlirgy Þ tpobÜhlirgy jai pqÜneiy amsakkacÞy bÜrei sot süpot uýkangy Þ sgy jahaqüsgsay sot vqtroý , üpot amÜlera rsgm paqÜdorg jai sgm paqakabÞ paqelbÜkkomsai peqirrüseqey eqcÜriley glÝqey
Non-physical gold , such as balances in gold sight accounts ( unallocated accounts ) , term deposits and claims to receive gold arising from the following transactions : upgrading or downgrading transactions and gold location or purity swaps where there is a difference of more than one business day between release and receipt
Acoqaßa anßa
Market value
TpovqexsijÞ
Mandatory
ApaisÞreiy re rtmÜkkacla Ýmamsi lg jasoßjxm fþmgy etqþ
Claims on non-euro area residents denominated in foreign currency
ApaisÞreiy re rtmÜkkacla Ýmamsi amsirtlbakkolÝmxm , lg jasoßjxm fþmgy etqþ ( rtlpeqikalbamolÝmxm sxm diehmþm jai tpeqehmijþm oqcamirlþm jai sxm jemsqijþm sqapefþm ejsüy fþmgy etqþ )
Claims on counterparties resident outside the euro area ( including international and supranational institutions and central banks outside the euro area ) denominated in foreign currency
ApaisÞreiy Ýmamsi sot DMS
Receivables from the IMF
SqabgjsijÜ dijaiþlasa rso pkaßrio sot apohelasijoý leqidßot ( jahaqÜ ) Ehmijü leqßdio leßom sa tpükoipa re etqþ pot diahÝsei so DMS ( o kocaqiarlüy aqih .
( a ) Drawing rights within the reserve tranche ( net ) National quota minus balances in euro at the disposal of the IMF .
2 sot DMS ( kocaqiarlüy re etqþ cia dioijgsijÝy dapÜmey ) ha lpoqoýre ma rtlpeqikalbÜmesai re atsÞ sg hÝrg Þ rso rsoiveßo « Tpovqeþreiy re etqþ Ýmamsi lg jasoßjxm fþmgy etqþ » )
( The No 2 account of the IMF ( euro account for administrative expenses ) could be included in this position or under the item  Liabilities to non-euro area residents denominated in euro )
a ) SqabgjsijÜ dijaiþlasa rso pkaßrio sot apohelasijoý leqidßot ( jahaqÜ ) OmolarsijÞ anßa , lesasqopÞ le sgm acoqaßa rtmakkaclasijÞ irosilßa
( a ) Drawing rights within the reserve tranche ( net ) Nominal value , translation at the foreign exchange market rate Mandatory
b ) EidijÜ sqabgjsijÜ dijaiþlasa DiahÝrila eidijþm sqabgjsijþm dijaixlÜsxm ( ajahÜqirsa )
( b ) Special drawing rights Holdings of special drawing rights ( gross )
b ) EidijÜ sqabgjsijÜ dijaiþlasa OmolarsijÞ anßa , lesasqopÞ le sgm acoqaßa rtmakkaclasijÞ irosilßa
( b ) Special drawing rights Nominal value , translation at the foreign exchange market rate Mandatory
c ) KoipÝy apaisÞreiy CemijÝy Rtluxmßey Dameirloý ( CRD ) , dÜmeia bÜrei eidijþm rtluxmiþm dameirloý , jasahÝreiy rso pkaßrio sgy EmirvtlÝmgy Dietjüktmrgy DiaqhqxsijÞy PqoraqlocÞy ( EDDP )
( c ) Other claims General arrangements to borrow ( GAB ) , loans under special borrowing arrangements , deposits within the framework of the Poverty Reduction and Growth Facility ( PRGF )
c ) KoipÝy apaisÞreiy OmolarsijÞ anßa , lesasqopÞ le sgm acoqaßa rtmakkaclasijÞ irosilßa
( c ) Other claims Nominal value , translation at the foreign exchange market rate
EL Rsoiveßo irokocirloý ( 1 )
EN
Epßrglg Eugleqßda sgy EtqxpaújÞy ¸ mxrgy Sanimülgrg sot peqievolÝmot sxm rsoiveßxm sot irokocirloý AqvÞ aposßlgrgy EuaqlocÞ ( 2 )
Official Journal of the European Union Categorisation of contents of balance sheet items Scope of application ( 2 )
JasahÝreiy re sqÜpefey , vqeücqaua , dÜmeia jai koipÜ rsoiveßa emeqcgsijoý
Balances with banks and security investments , external loans and other external assets
a ) JasahÝreiy re sqÜpefey ejsüy fþmgy etqþ Sqevoýlemoi kocaqiarloß , jasahÝreiy pqoherlßay , sqapefijÜ dÜmeia liay glÝqay , rtluxmßey epamapþkgrgy
( a ) Balances with banks outside the euro area Current accounts , fixed-term deposits , day-to-day money , reverse repo transactions
a ) JasahÝreiy re sqÜpefey ejsüy fþmgy etqþ OmolarsijÞ anßa , lesasqopÞ le sgm acoqaßa rtmakkaclasijÞ irosilßa
( a ) Balances with banks outside the euro area Nominal value , translation at the foreign exchange market rate
b ) Vqeücqaua ( ejsüy sxm lesovþm , rtllesovþm jai Ükkxm vqeocqÜuxm pot elpßpsotm rso rsoiveßo sot emeqcgsijoý « KoipÜ vqglasooijomolijÜ rsoiveßa emeqcgsijoý » ) ejsüy fþmgy etqþ Diapqaclaseýrila cqallÜsia jai olükoca , rtmakkaclasijÝy , olükoca lgdemijoý sojoleqidßot , sßskoi vqglasacoqÜy , pot Ývotm ejdoheß apü lg jasoßjoty fþmgy etqþ
( b ) Security investments ( other than equity shares , participations and other securities under asset item  Other financial assets ) outside the euro area Marketable notes and bonds , bills , zero bonds , money market paper , all issued by non-euro area residents
b ) Vqeücqaua ( diapqaclaseýrila ) Acoqaßa silÞ jai rtmakkaclasijÞ irosilßa
( b ) Securities ( marketable ) Market price and foreign exchange rate
c ) DÜmeia ( jasahÝreiy ) DÜmeia pqoy lg jasoßjoty fþmgy etqþ jai lg diapqaclaseýrila vqeücqaua ( ejsüy sxm lesovþm , rtllesovþm jai Ükkxm vqeocqÜuxm pot elpßpsotm rso rsoiveßot sot emeqcgsijoý « KoipÜ vqglasooijomolijÜ rsoiveßa emeqcgsijoý » ) pot Ývotm ejdoheß apü lg jasoßjoty fþmgy etqþ
( c ) External loans ( deposits ) Loans to and non-marketable securities ( other than equity shares , participations and other securities under asset item  Other financial assets ) issued by non-euro area residents
c ) DÜmeia JasahÝreiy rsgm omolarsijÞ anßa jai lg diapqaclaseýrila vqeücqaua rso jürsoy , lesasqopÞ aluosÝqxm le sgm acoqaßa rtmakkaclasijÞ irosilßa
( c ) External loans Deposits at nominal value , non-marketable securities at cost ; both translated at market foreign exchange rate
d ) KoipÜ rsoiveßa emeqcgsijoý SqapefocqallÜsia jai jÝqlasa ejsüy fþmgy etqþ
( d ) Other external assets Non-euro area banknotes and coins
d ) KoipÜ rsoiveßa emeqcgsijoý OmolarsijÞ anßa , lesasqopÞ le sgm acoqaßa rtmakkaclasijÞ irosilßa
( d ) Other external assets Nominal value , translation at market Foreign exchange rate Mandatory