natgillin/translations-raw huggingface dataset:
 Erxseqijüy bahlüy apüdorgy : so episüjio , jas » euaqlocÞ sot opoßot g kocirsijÞ anßa emüy vqeocqÜuot enirþmesai le sgm paqoýra anßa sxm lekkomsijþm saleiajþm qoþm .  Gleqolgmßa diajamomirloý : g gleqolgmßa jasÜ sgm opoßa jasacqÜuesai g oqirsijÞ jai alesÜjkgsg lesabßbarg sgy anßay rsa bibkßa sot rvesijoý idqýlasoy diajamomirloý .
 Foreign exchange forward shall mean a contract in which the outright purchase or sale of a certain amount denominated in a foreign currency against another currency , usually the domestic currency , is agreed on one day and the amount is to be delivered at a specified future date , more than two working days after the date of the contract , at a given price .
Oi em kücx kocaqiarloß jasacqÜuotm siy diauoqÝy rsgm jahoqifülemg silÞ Þ / jai rsiy acoqaßey rtmakkaclasijÝy irosilßey .
 Interest rate future shall mean an exchange-traded forward contract .
 LÝrg acoqaßa silÞ : so lÝro rgleßo amÜlera rsgm silÞ fÞsgrgy jai rsgm silÞ pqoruoqÜy emüy vqeocqÜuot , üpxy atsÞ pqojýpsei bÜrei silþm pot dialoquþmomsai apü amacmxqirlÝmoty barijoýy uoqeßy sgy acoqÜy Þ rso pkaßrio sgy keisotqcßay amacmxqirlÝmxm vqglasirsgqßxm aniþm , epß rtmakkacþm pqaclasopoioýlemxm re jamomijÝy rtmhÞjey acoqÜy .
In such a contract , the purchase or sale of an interest rate instrument , for example a bond , is agreed on the contract date to be delivered at a future date , at a given price .
 LÝro jürsoy : g lÝhodoy sot rtmevoýy ( Þ rsahlijoý ) lÝrot jürsoty , rýluxma le sgm opoßa so jürsoy jÜhe acoqÜy pqorsßhesai rsgm tpÜqvotra kocirsijÞ anßa , paqÜcomsay Ýma mÝo rsahlijü lÝro jürsoy .
Usually no actual delivery takes place the contract is normally closed out before the agreed maturity .
 Lg pqaclasopoighÝmsa jÝqdg / lg pqaclasopoigheßrey fglßey : sa jÝqdg / fglßey pot pqojýpsotm apü sgm amapqoraqlocÞ sgy anßay sxm rsoiveßxm sot emeqcgsijoý re rýcjqirg le so ( pqoraqlorlÝmo ) jürsoy jsÞreþy soty .
 Internal rate of return shall mean a rate at which the accounting value of a security is equal to the present value of the future cash flow .
 Lgvamirlüy diarýmdergy : g sevmijÞ tpodolÞ , sa rvediarsijÜ vaqajsgqirsijÜ jai diadijarßey pot euaqlüfomsai rso pkaßrio sxm ehmijþm rtrsglÜsxm diajamomirloý re rtmevÞ vqümo ( RDRV )  Þ aposekoým pqoraqlocÞ atsþm  jai sot lgvamirloý pkgqxlþm EJS , le rjopü sgm epeneqcarßa sxm diartmoqiajþm pkgqxlþm sot rtrsÞlasoy Target .
 ( Cross-currency ) interest rate swap shall mean a contractual agreement to exchange cash flows representing streams of periodic interest payments with a counterparty either in one currency or in two different currencies .
 PqaclasopoighÝmsa jÝqdg / pqaclasopoigheßrey fglßey : sa jÝqdg / fglßey pot pqojýpsotm apü sg diauoqÜ amÜlera rsgm silÞ pþkgrgy emüy rsoiveßot sot irokocirloý jai so ( pqoraqlorlÝmo ) jürsoy sot .
 Interlinking shall mean the technical infrastructures , design features and procedures which are put in place within , or constitute adaptations of each national RTGS system and the ECB payment mechanism ( EPM ) for the purpose of processing cross-border payments in the Target system .
L 33/9
L 33/9
 PqÜng amsakkacÞy episojßxm ( re diauoqesijÜ molßrlasa ) : g rýlbarg , le sgm opoßa rtluxmeßsai le som amsirtlbakkülemo g amsakkacÞ saleiajþm qoþm pot amsipqorxpeýotm qoÝy peqiodijÜ jasabakkülemot süjot , eßse re Ýma mülirla eßse re dýo diauoqesijÜ molßrlasa .
 International securities identification number ( ISIN ) shall mean the number issued by the relevant competent issuing authority .
 PqÜng amsakkacÞy molirlÜsxm : g satsüvqomg Ülerg acoqÜ / pþkgrg emüy molßrlasoy Ýmamsi Ükkot ( Ülero rjÝkoy ) jai g pqoherliajÞ pþkgrg / acoqÜ sot ßdiot poroý sot molßrlasoy atsoý Ýmamsi sot Ükkot molßrlasoy ( pqoherliajü rjÝkoy ) .
 Liability shall mean a present obligation of the enterprise arising from past events , the settlement of which is expected to result in an outflow from the enterprise of resources embodying economic benefits .
 PqobkÝweiy : sa porÜ pot derleýomsai , pqim ma jasacqauoým rsa rsoiveßa sot kocaqiarloý aposekerlÜsxm vqÞrexy , cia sgm jÜktwg opoiardÞpose cmxrsÞy Þ amalemülemgy tpovqÝxrgy Þ jimdýmot , so jürsoy sxm opoßxm dem lpoqeß ma pqobkeuheß le ajqßbeia ( bkÝpe « ApohelasijÜ » ) .
 Market price shall mean the price that is quoted for a gold , foreign exchange or securities instrument ( usually ) excluding accrued or rebate interest either on an organised market ( e.g. stock exchange ) or a non-organised market ( e.g. over-the-counter market ) .
Oi pqobkÝweiy cia lekkomsijÝy tpovqeþreiy jai epibaqýmreiy dem vqgrilopoioýmsai cia sgm pqoraqlocÞ sgy anßay sxm rsoiveßxm sot emeqcgsijoý .
 Maturity date shall mean the date on which the nominal / principal value becomes due and payable in full to the holder .
 PqorherliajÝy pqÜneiy re vqeücqaua : oi enxvqglasirsgqiajÝy rtlbÜreiy le siy opoßey rtluxmeßsai , sgm gleqolgmßa rýmawgy sgy rýlbargy , g acoqÜ Þ pþkgrg vqglasodosijoý lÝrot ( rtmÞhxy olokücot Þ cqallasßot ) re lekkomsijÞ gleqolgmßa jai re pqojahoqirlÝmg silÞ .
 Mid-market price shall mean the mid-point between the bid price and the offer price for a security based on quotations for transactions of normal market size by recognised market-makers or recognised trading exchanges .
 PqorherliajÞ pqÜng rtmakkÜclasoy : g rýlbarg le sgm opoßa rtluxmeßsai , re jahoqirlÝmg gleqolgmßa , g apetheßay acoqÜ Þ pþkgrg oqirlÝmot poroý pot ejuqÜfesai re nÝmo mülirla Ýmamsi Ükkot , rtmÞhxy sot ecvþqiot molßrlasoy , jai g paqÜdorg sot paqapÜmx poroý re rtcjejqilÝmg lekkomsijÞ gleqolgmßa , peqirrüseqey apü dýo eqcÜriley glÝqey lesÜ sgm gleqolgmßa rýmawgy sgy rýlbargy , re pqojahoqirlÝmg silÞ .
 Premium shall mean the difference between the par value of a security and its price when such price is higher than par .  Provisions shall mean amounts set aside before arriving at the profit or loss figure in order to provide for any known or expected liability or risk , the cost of which cannot be accurately determined ( see  Reserves ) .
AtsÞ g pqoherliajÞ silÞ rtmakkÜclasoy rtmßrsasai rsgm ejÜrsose irvýotra Ülerg irosilßa rtm / pkgm liay rtluxmgheßray diauoqÜy tpÝq / tpü so Üqsio .  PqorherliajÞ rtluxmßa episojßxm : g rýlbarg le sgm opoßa dýo lÝqg rtluxmoým so episüjio pot ha euaqlorseß epß omolarsijÞy jasÜhergy oqirlÝmgy diÜqjeiay , bÜrei sot opoßot ha jasabkgheß süjoy re rtcjejqilÝmg lekkomsijÞ gleqolgmßa .
Provisions for future liabilities and charges may not be used to adjust the value of assets .  Realised gains / losses shall mean gains / losses arising out of the difference between the sale price of a balance sheet item and its ( adjusted ) cost .
AmÜkoca le sg diauoqÜ amÜlera rso rtluxmghÝm episüjio jai rso episüjio sgy acoqÜy pot irvýei jasÜ sgm gleqolgmßa diajamomirloý , o Ýmay ej sxm rtlbakkolÝmxm tpovqeoýsai re jasabokÞ apofglßxrgy pqoy som Ükko , jasÜ sgm gleqolgmßa diajamomirloý .
 Reserves shall mean an amount set aside out of distributable profits , which is not intended to meet any specific liability , contingency or expected diminution in value of assets known to exist at the balance sheet date .
 RsaheqÞ apürberg : g pqaclasopoioýlemg emsüy rtcjejqilÝmgy vqomijÞy peqiüdot apürberg , g opoßa pqordioqßfesai le diaßqerg sot jürsoty sot rsoiveßot sot emeqcgsijoý , leßom sgm ejsilþlemg tpokeillasijÞ anßa sot , le sgm ejsilþlemg xuÝkilg fxÞ sot em kücx rsoiveßot prorata temporis .
 Revaluation accounts shall mean balance sheet accounts for registration of the difference in the value of an asset or liability between the ( adjusted ) cost of its acquisition and its valuation at an end-of-period market price , when the latter is higher than the former in case of assets , and when the latter is lower than the former in case of liabilities .
 Rsoiveßo sot emeqcgsijoý : Ýmay püqoy pot ekÝcvei g epiveßqgrg , o opoßoy pqojýpsei apü paqekhümsa cecomüsa jai dtmÜlei sot opoßot amalÝmesai g eirqoÞ lekkomsijþm oijomolijþm ouekþm rsgm epiveßqgrg .
They include differences in both price quotation and / or market exchange rates .
 Rsoiveßo sot pahgsijoý : g sqÝvotra tpovqÝxrg lßay epiveßqgrgy , pot pqojýpsei apü paqekhümsa cecomüsa , o diajamomirlüy sgy opoßay amalÝmesai ma pqojakÝrei ejqoÞ , apü sgm epiveßqgrg , püqxm pot elpeqiÝvotm oijomolijÜ ouÝkg .
 A reverse sale and repurchase agreement ( reverse repo ) is a contract under which a holder of cash agrees to the purchase of an asset and , simultaneously , agrees to resell the asset for an agreed price on demand , or after a stated time , or in the event of a particular contingency .
 Rtlbükaio lekkomsijÞy ejpkÞqxrgy episojßxm : diapqaclaseýrilo pqoherliajü rtlbükaio .
Sometimes a repo transaction is agreed via a third party ( triparty repo ) .
Re rtlbükaia sÝsoiot sýpot , rtluxmeßsai g acoqÜ Þ pþkgrg emüy vqglasodosijoý lÝrot , p.v. emüy olokücot , jasÜ sgm gleqolgmßa rýmawgy sot rtlbokaßot , le paqÜdorg re lekkomsijÞ gleqolgmßa jai re pqojahoqirlÝmg silÞ .
 Reverse transaction shall mean an operation whereby the central bank buys ( reverse repo ) or sells ( repo ) assets under a repurchase agreement or conducts credit operations against collateral .
RtmÞhxy dem kalbÜmei vþqa pqaclasijÞ paqÜdorg , epeidÞ so rtlbükaio ejjahaqßfesai pqim apü sgm rtluxmgheßra gleqolgmßa kÞngy .
 Settlement shall mean an act that discharges obligations in respect of funds or assets transfers between two or more parties .
 RtmakkaclasijÜ diahÝrila : g jahaqÞ hÝrg rso amsßrsoivo mülirla .
In the context of intra-Eurosystem transactions , settlement refers to the elimination of the net balances arising from intra-Eurosystem transactions and requires the transfer of assets .
Cia soty rjopoýy sot paqümsoy oqirloý , sa eidijÜ sqabgjsijÜ dijaiþlasa ( ESD ) hexqoýmsai nevxqirsü mülirla .  SaleiajÞ sajsopoßgrg : g kocirsijÞ pqorÝccirg jasÜ sgm opoßa sa kocirsijÜ cecomüsa jasavxqoýmsai sgm gleqolgmßa sot diajamomirloý .
 Settlement date shall mean the date on which the final and irrevocable transfer of value has been recorded in the books of the relevant settlement institution . The timing of the settlement can be immediate ( real-time ) , same day ( end-of-day ) or an agreed date after the date on which the commitment has been entered into .
 TARGET ( Trans-European Automated Real-time Gross settlement Express Transfer system ) : so dietqxpaújü atsolasopoiglÝmo rýrsgla saveßay lesauoqÜy jeuakaßxm re rtmevÞ vqümo pot aposekeßsai apü so rýrsgla diajamomirloý re rtmevÞ vqümo ( RDRV ) pot diahÝsei jÜhe EhmJS , apü so lgvamirlü pkgqxlþm EJS jai so lgvamirlü diarýmdergy .  SilÞ rtmakkacÞy : g silÞ pot rtluxmeßsai amÜlera rsa rtlbakkülema lÝqg jasÜ sg rýmawg lßay rýlbargy .
 Straight line depreciation / amortisation shall mean that depreciation / amortisation over a given period is determined by dividing the cost of the asset , less its estimated residual value , by the estimated useful life of the asset pro rata temporis .  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 .
 Vqglasooijomolijü rsoiveßo sot emeqcgsijoý : opoiodÞpose rsoiveßo sot emeqcgsijoý , so opoßo lpoqeß ma rtmßrsasai re : i ) lesqgsÜ Þ ii ) rtlbasijü dijaßxla kÞwgy lesqgsþm Þ Ükkot vqglasooijomolijoý lÝrot apü Ükkg epiveßqgrg , iii ) rtlbasijü dijaßxla amsakkacÞy vqglasooijomolijþm lÝrxm le Ükkg epiveßqgrg tpü üqoty dtmgsijÜ etmoújoýy Þ iv ) lesovijü sßsko Ükkgy epiveßqgrgy .
 Transaction price shall mean the price agreed between the parties when a contract is made .
PAQAQSGLA II RTMHERG JAI JAMOMER APOSILGRGR SOT IROKOCIRLOT Rgleßxrg : G aqßhlgrg amauÝqesai rsg loquÞ eluÜmirgy sot irokocirloý pot paqotriÜfesai rso paqÜqsgla III ..
ANNEX II COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET Note : the numbering relates to the balance sheet format given in Annex III .
EMEQCGSIJO Rsoiveßo sot irokocirloý Sanimülgrg sot peqievolÝmot sxm rsoiveßxm sot irokocirloý AqvÞ aposßlgrgy
ASSETS Balance sheet item Categorisation of contents of balance sheet items Valuation principle
¢ 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 süpot uýkangy Þ jahaqüsgsay vqtroý , üpot amÜlera rsgm paqÜdorg jai sgm paqakabÞ paqelbÜkkomsai peqirrüseqey apü lßa eqcÜriley glÝqey ApaisÞreiy re rtmÜkkacla apü amsirtlbakkülemoty pot jasoijoým ejsüy sgy fþmgy sot etqþ ( rtlpeqikalbamolÝmxm sxm diehmþm jai tpeqehmijþm oqcamirlþm jai sxm jemsqijþm sqapefþm ejsüy OME ) a ) SqabgjsijÜ dijaiþlasa rso pkaßrio sot apohelasijoý leqidßot ( jahaqÜ ) Ehmijü leqßdio leßom sa tpükoipa re etqþ pot diahÝsei so DMS [ o kocaqiarlüy aqih .
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 Claims on counterparties resident outside the euro area ( including international and supranational institutions and non-EMU central banks ) denominated in foreign currency ( 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 » ] b ) EidijÜ sqabgjsijÜ dijaiþlasa DiahÝrila eidijþm sqabgjsijþm ( ajahÜqirsa ) dijaixlÜsxm
( 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 ) ( b ) Special drawing rights Holdings of special drawing rights ( gross )
ApaisÞreiy re rtmÜkkacla apü lg jasoßjoty fþmgy etqþ ApasÞreiy apü so DMS
Claim on non-euro area residents denominated in foreign currency Receivables from the IMF
a ) SqabgjsijÜ dijaiþlasa rso pkaßrio sot apohelasijoý leqidßot ( jahaqÜ ) OmolarsijÞ anßa , lesasqopÞ le sgm acoqaßa rtmakkaclasijÞ irosilßa sot sÝkoty vqÞrexy b ) EidijÜ sqabgjsijÜ dijaiþlasa OmolarsijÞ anßa , lesasqopÞ le sgm acoqaßa rtmakkaclasijÞ irosilßa sot sÝkoty vqÞrexy c ) KoipÝy apaisÞreiy OmolarsijÞ anßa , lesasqopÞ le sgm acoqaßa rtmakkaclasijÞ irosilßa sot sÝkoty vqÞrexy a ) JasahÝreiy re sqÜpefey ejsüy fþmgy etqþ OmolarsijÞ anßa , lesasqopÞ le sgm acoqaßa rtmakkaclasijÞ irosilßa sot sÝkoty vqÞrexy b ) Vqeücqaua ( elpoqeýrila ) Acoqaßa silÞ jai rtmakkaclasijÞ irosilßa sot sÝkoty vqÞrexy
( a ) Drawing rights within the reserve tranche ( net ) Nominal value , translation at the year-end foreign exchange market rate ( b ) Special drawing rights Nominal value , translation at the year-end foreign exchange market rate ( c ) Other claims Nominal value , translation at the year-end foreign exchange market rate ( a ) Balances with banks outside the euro area Nominal value , translation at the year-end foreign exchange market rate ( b ) Securities ( marketable ) Market price and foreign exchange market rate at year-end ( c ) External loans Deposits at nominal value , non-marketable securities at cost ; both translated at the year-end foreign exchange market rate
c ) KoipÝy apaisÞreiy CemijÝy rtluxmßey dameirloý ( CRD ) , dÜmeia bÜrei eidijþm rtluxmiþm dameirloý , jasahÝreiy rso pkaßrio sgy dietjüktmrgy cia sg leßxrg sgy usþveiay jai sgm pqoþhgrg sgy amÜpstngy ( PRGF ) 2.2 .
( c ) Other claims General arrangements to borrow ( GAB ) , loans under special borrowing arrangements , deposits within the framework of the PRGF 2.2 .
JasahÝreiy re sqÜpefey , vqeücqaua , dÜmeia jai koipÜ rsoiveßa emeqcgsijoý a ) JasahÝreiy re sqÜpefey ejsüy fþmgy etqþ Sqevoýlemoi kocaqiarloß , jasahÝreiy pqoherlßay , sqapefijÜ dÜmeia lßay glÝqay
Balances with banks and security investments , external loans and other external assets ( a ) Balances with banks outside the euro area Current accounts , fixed-term deposits , day-to-day money
b ) Vqeücqaua ( ejsüy sxm lesovþm , rtllesovþm jai Ükkxm vqeocqÜuxm pot elpßpsotm rso rsoiveßo sot emeqcgsijoý « KoipÜ vqglasooijomolijÜ rsoiveßa emeqcgsijoý » ) ejsüy fþmgy etqþ Elpoqeýrila cqallÜsia jai olokocßey , rtmakkaclasijÝy , olokocßey vxqßy sojoleqßdio , sßskoi vqglasacoqÜy , pot Ývotm ejdoheß apü lg jasoßjoty fþmgy etqþ c ) DÜmeia ( jasahÝreiy ) DÜmeia pqoy lg jasoßjoty fþmgy etqþ jai lg elpoqeýrila vqeücqaua ( ejsüy sxm lesovþm , rtllesovþm jai Ükkxm vqeocqÜuxm sot rsoiveßot sot emeqcgsijoý « KoipÜ vqglasooijomolijÜ rsoiveßa emeqcgsijoý » ) pot Ývotm ejdoheß apü lg jasoßjoty fþmgy etqþ c ) DÜmeia JasahÝreiy rsgm omolarsijÞ anßa jai lg elpoqeýrila vqeücqaua rso jürsoy , pot lesasqÝpomsai le sgm acoqaßa rtmakkaclasijÞ irosilßa sot sÝkoty vqÞrexy
( 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 ( 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
EL Rsoiveßo sot irokocirloý
EN
Epßrglg Eugleqßda sxm Etqxpaújþm JoimosÞsxm Sanimülgrg sot peqievolÝmot sxm rsoiveßxm sot irokocirloý AqvÞ aposßlgrgy
Official Journal of the European Communities
L 33/11
L 33/11
d ) KoipÜ rsoiveßa emeqcgsijoý SqapefocqallÜsia jai jÝqlasa ejsüy fþmgy etqþ
Valuation principle ( d ) Other external assets Non-euro area banknotes and coins
d ) KoipÜ rsoiveßa emeqcgsijoý OmolarsijÞ anßa , lesasqopÞ le sgm acoqaßa rtmakkaclasijÞ irosilßa sot sÝkoty vqÞrexy a ) Vqeücqaua ( elpoqeýrila ) Acoqaßa silÞ jai acoqaßa rtmakkaclasijÞ irosilßa sot sÝkoty vqÞrexy
( d ) Other external assets Nominal value , translation at the year-end foreign exchange market rate
ApaisÞreiy re rtmÜkkacla apü jasoßjoty fþmgy etqþ
Claims on euro area residents denominated in foreign currency
a ) Vqeücqaua Elpoqeýrila cqallÜsia jai olokocßey , rtmakkaclasijÝy , olokocßey vxqßy sojoleqßdio , sßskoi vqglasacoqÜy ( ejsüy sxm lesovþm , rtllesovþm jai Ükkxm vqeocqÜuxm pot elpßpsotm rso rsoiveßo sot emeqcgsijoý « KoipÜ vqglasooijomolijÜ rsoiveßa emeqcgsijoý » ) b ) KoipÝy apaisÞreiy Lg elpoqeýrila vqeücqaua ( ejsüy sxm lesovþm , rtllesovþm jai Ükkxm vqeocqÜuxm pot elpßpsotm rso rsoiveßo sot emeqcgsijoý « KoipÜ vqglasooijomolijÜ rsoiveßa emeqcgsijoý » ) , dÜmeia , jasahÝreiy , diÜuoqey dameiodosijÝy pqÜneiy
( a ) Securities Marketable notes and bonds , bills , zero bonds , money market paper ( other than equity shares , participations and other securities under asset item  Other financial assets ) ( a ) Securities ( marketable ) Market price and foreign exchange market rate at year-end
b ) KoipÝy apaisÞreiy JasahÝreiy rsgm omolarsijÞ anßa jai lg elpoqeýrila vqeücqaua rso jürsoy , pot lesasqÝpomsai le sgm acoqaßa rtmakkaclasijÞ irosilßa sot sÝkoty vqÞrexy
( b ) Other claims Non-marketable securities ( other than equity shares , participations and other securities under asset item  Other financial assets ) , loans , deposits , sundry lending
4 . ApaisÞreiy re etqþ apü lg jasoßjoty fþmgy etqþ JasahÝreiy re sqÜpefey , vqeücqaua jai dÜmeia a ) JasahÝreiy re sqÜpefey ejsüy fþmgy etqþ Sqevoýlemoi kocaqiarloß , jasahÝreiy pqoherlßay , sqapefijÜ dÜmeia lßay glÝqay .
( b ) Other claims Deposits at nominal value , non-marketable securities at cost , both translated at the year-end foreign exchange market rate 4 .
AmsirsqepsÝey pqÜneiy le rtluxmßa epamacoqÜy rvesifülemey le sg diaveßqirg vqeocqÜuxm re etqþ b ) Vqeücqaua ( ejsüy sxm lesovþm , rtllesovþm jai Ükkxm vqeocqÜuxm pot elpßpsotm rso rsoiveßo sot emeqcgsijoý « KoipÜ vqglasooijomolijÜ rsoiveßa emeqcgsijoý » ) ejsüy fþmgy etqþ Elpoqeýrila cqallÜsia jai olokocßey , rtmakkaclasijÝy , olokocßey vxqßy sojoleqßdio , sßskoi vqglasacoqÜy , pot Ývotm ejdoheß apü lg jasoßjoty fþmgy etqþ c ) Dameßa ejsüy fþmgy etqþ DÜmeia pqoy lg jasoßjoty fþmgy etqþ jai lg elpoqeýrila vqeücqaua pot Ývotm ejdoheß apü lg jasoßjoty fþmgy etqþ d ) Vqeücqaua ejdohÝmsa apü uoqeßy ejsüy fþmgy etqþ Vqeücqaua pot Ývotm ejdoheß apü tpeqehmijoýy Þ diehmeßy oqcamirloýy ( p.v. ESE ) , amenÜqsgsa apü sg cexcqauijÞ soty hÝrg a ) JasahÝreiy re sqÜpefey ejsüy fþmgy etqþ OmolarsijÞ anßa
( a ) Balances with banks outside the euro area Current accounts , fixed-term deposits , day-to-day money Reverse repo operations in connection with the management of securities denominated in euro ( 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 ( c ) Loans outside the euro area Loans to and non-marketable securities issued by non-euro area residents ( a ) Balances with banks outside the euro area Nominal value
b ) Vqeücqaua ( elpoqeýrila ) Acoqaßa silÞ sot sÝkoty vqÞrexy
( b ) Securities ( marketable ) Market price at year-end
c ) DÜmeia ejsüy fþmgy etqþ JasahÝreiy rsgm omolarsijÞ anßa , lg elpoqeýrila vqeücqaua rso jürsoy d ) Vqeücqaua ejdohÝmsa apü uoqeßy ejsüy fþmgy etqþ Acoqaßa silÞ sot sÝkoty vqÞrexy
( c ) Loans outside the euro area Deposits at nominal value , non-marketable securities at cost ( d ) Securities issued by entities outside the euro area Market price at year-end
4.2 . ApaisÞreiy pot apoqqÝotm apü pirsxsijÝy dietjokýmreiy rso pkaßrio sot LRI II DÜmeia re etqþ pqoy pirsxsijÜ idqýlasa sgy fþmgy etqþ , rvesifülema le pqÜneiy molirlasijÞy pokisijÞy
( d ) Securities issued by entities outside the euro area Securities issued by supranational or international organisations ( e.g. the EIB ) , irrespective of their geographical location 4.2 .
DameiodosijÝy pqÜneiy rýluxma le soty üqoty sot LRI II
Claims arising from the credit facility under ERM II
OmolarsijÞ anßa
Lending according to the conditions of ERM II
Rsoiveßa 5.1 Ýxy 5.5 : rtmakkacÝy bÜrei sxm amsßrsoivxm lÝrxm molirlasijÞy pokisijÞy pot peqicqÜuomsai rso Ýccqauo « G emiaßa molirlasijÞ pokisijÞ rso sqßso rsÜdio . CemijÞ sejlgqßxrg cia sa lÝra jai siy diadijarßey molirlasijÞy pokisijÞy sot EtqxrtrsÞlasoy »
Lending to euro area credit institutions related to monetary policy operations denominated in euro Items 5.1 to 5.5 : transactions according to the respective monetary policy instruments described in the document  The single monetary policy in stage three : General documentation on Eurosystem monetary policy instruments and procedures 
5.1 . PqÜneiy jýqiay amavqglasodüsgrgy
Valuation principle 5.1 .
SajsijÝy amsirsqepsÝey rtmakkacÝy cia sgm paqovÞ qetrsüsgsay pot ejsekoýmsai re ebdoladiaßa bÜrg jai le rtmÞhg diÜqjeia dýo ebdolÜdxm SajsijÝy amsirsqepsÝey rtmakkacÝy cia sgm paqovÞ qetrsüsgsay pot ejsekoýmsai re lgmiaßa bÜrg jai le rtmÞhg diÜqjeia sqiþm lgmþm AmsirsqepsÝey rtmakkacÝy pot ejsekoýmsai xy Ýjsajsey rtmakkacÝy le rjopü sg qýhlirg bqavtvqümixm diajtlÜmrexm sgy qetrsüsgsay
Main refinancing operations Regular liquidity-providing reverse transactions with a weekly frequency and normally a maturity of two weeks
PqÜneiy pio lajqopqüherlgy amavqglasodüsgrgy AmsirsqepsÝey pqÜneiy enolÜktmrgy bqavtvqümixm diajtlÜmrexm sgy qetrsüsgsay DiaqhqxsijÝy amsirsqepsÝey pqÜneiy
Longer-term refinancing operations Regular liquidity-providing reverse transactions with a monthly frequency and normally a maturity of three months
OmolarsijÞ anßa Þ jürsoy ( rtluxmßay epamacoqÜy )
Reverse transactions , executed as ad hoc transactions for fine-tuning purposes Nominal value or ( repo ) cost