natgillin/translations-raw huggingface dataset:
Sa rtlbükaia lekkomsijÞy ejpkÞqxrgy episojßxm eccqÜuomsai re kocaqiarloýy ejsüy irokocirloý sgm gleqolgmßa rtmakkacÞy . 2 .
5 . The forward positions shall be valued in conjunction with the spot position of the same currency , offsetting any differences that may arise within a single currency position .
So aqvijü peqihþqio jasacqÜuesai xy nevxqirsü rsoiveßo sot emeqcgsijoý , üsam g jasÜherg cßmesai re lesqgsÜ .
A net loss balance shall be debited to the profit and loss account when it exceeds previous revaluation gains registered in the revaluation account ;
¼ sam atsÞ cßmesai le sg loquÞ vqeocqÜuxm , paqalÝmei alesÜbkgso rsom irokocirlü .
a net profit balance shall be credited to the revaluation account .
Oi gleqÞriey lesabokÝy rsa peqihþqia diajýlamrgy jasacqÜuomsai re nevxqirsü kocaqiarlü sot irokocirloý , eßse xy rsoiveßo sot emeqcgsijoý eßse xy rsoiveßo sot pahgsijoý , amÜkoca le sgm enÝking sxm silþm sot rtlbokaßot lekkomsijÞy ejpkÞqxrgy .
Daily changes in the variation margins shall be recorded in the balance sheet in a separate account , either as an asset or as a liability , depending on the price development of the futures contract .
G ßdia diadijarßa euaqlüfesai sgm glÝqa jkeirßlasoy sgy amoivsÞy hÝrgy .
The same procedure shall be applied on the closing day of the open position .
AlÝrxy lesÜ , o nevxqirsüy kocaqiarlüy ajtqþmesai jai so rtmokijü aposÝkerla sgy rtmakkacÞy jasacqÜuesai xy jÝqdoy Þ fglßa , eßse pqaclasopoießsai paqÜdorg eßse üvi .
Immediately thereafter the separate account shall be cancelled and the overall result of the transaction shall be recorded as a profit or loss , regardless of whether or not delivery takes place .
¼ sam pqaclasopoießsai paqÜdorg , g eccqauÞ sgy acoqÜy Þ sgy pþkgrgy cßmesai le sgm acoqaßa silÞ .
If delivery does take place , the purchase or sale entry shall be made at market price . Article 15 Foreign exchange swaps
Sa sÝkg-Ýnoda lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy .
Fees shall be taken to the profit and loss account . 1 .
5 . G lesasqopÞ re etqþ , euürom rtmsqÝvei peqßpsxrg , kalbÜmei vþqa sgm gleqolgmßa ejjahÜqirgy sgy rýlbargy , le sgm acoqaßa irosilßa sgy glÝqay atsÞy .
Spot purchases and sales shall be recognised in on-balance-sheet accounts at the settlement date . 5 .
G eirqoÞ nÝmot molßrlasoy epgqeÜfei so lÝro jürsoy sgy hÝrgy rso rtcjejqilÝmo mülirla sgm gleqolgmßa sgy pqüxqgy ejjahÜqirgy .
The conversion into euro , if appropriate , shall be made on the close-out day at the market rate on that day .
6 . Kücx sgy gleqÞriay amapqoraqlocÞy sgy anßay , sa jÝqdg jai oi fglßey eccqÜuomsai re jahoqirlÝmoty , nevxqirsoýy kocaqiarloýy .
An inflow of foreign currency shall have an effect on the average cost of this currency position on the close-out date . 2 .
¸ may kocaqiarlüy rso emeqcgsijü rjÝkoy sot irokocirloý amsipqorxpeýei fglßa jai Ýmay nevxqirsüy kocaqiarlüy rso pahgsijü rjÝkoy amsipqorxpeýei jÝqdoy .
Forward sales and purchases shall be recognised in off-balance-sheet accounts from the trade date to the settlement date at the spot rate of the forward transactions .
Oi lg pqaclasopoigheßrey fglßey eccqÜuomsai re vqÝxrg sot kocaqiarloý aposekerlÜsxm vqÞrexy jai sa em kücx porÜ eccqÜuomsai re pßrsxrg kocaqiarloý sot pahgsijoý , xy koipÝy tpovqeþreiy .
Sale transactions shall be recognised at the spot rate of the transaction ; therefore no gains and losses shall arise .
Oi lg pqaclasopoigheßrey fglßey pot lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy rso sÝkoy sgy vqÞrexy dem amsikocßfomsai Ýmamsi lg pqaclasopoighÝmsxm jeqdþm epülemxm vqÞrexm , ejsüy eÜm g rvesijÞ rýlbarg ejjahaqirseß pqüxqa Þ kÞnei .
Owing to daily revaluation , the profits and losses shall be entered in defined separate accounts . A separate account on the assets side shall represent a loss and a separate account on the liabilities side shall represent a profit .
Rsgm peqßpsxrg jÝqdoty , pqaclasopoießsai vqexrsijÞ eccqauÞ re ejjqelÞ kocaqiarlü , tpü sa koipÜ rsoiveßa emeqcgsijoý , jai pirsxsijÞ eccqauÞ rso kocaqiarlü amapqoraqlocÞy .
Unrealised losses shall be debited to the profit and loss account and such amounts shall be credited to a liability account as other liabilities .
Oi Ülerey acoqÝy jai pxkÞreiy eccqÜuomsai re kocaqiarloýy sot irokocirloý sgm gleqolgmßa sot diajamomirloý .
The difference between the spot and forward rates shall be treated as interest payable or receivable on an accruals basis for both purchases and sales .
Oi pqoherliajÝy acoqÝy jai pxkÞreiy eccqÜuomsai re kocaqiarloýy ejsüy irokocirloý cia so diÜrsgla lesaný sgy gleqolgmßay rtmakkacÞy jai sgy gleqolgmßay diajamomirloý , le sgm Ülerg irosilßa sxm pqoherliajþm rtmakkacþm .
Unrealised losses taken to the profit and loss account at the year-end shall not be reversed in subsequent years against unrealised profits , unless the instrument is closed out or terminated .
G diauoqÜ lesaný sgy Ülergy jai sgy pqoherliajÞy irosilßay amsilesxpßfesai xy süjoy pkgqxsÝoy Þ eirpqajsÝoy bÜrei sgy aqvÞy sgy pqaclasopoiÞrexy sxm erüdxm / enüdxm , süro cia siy acoqÝy üro jai cia siy pxkÞreiy .
In the case of a profit , the entry made shall be debited to a suspense account as other assets and credited to the revaluation account .
Oi eccqauÝy sxm kocaqiarlþm ejsüy irokocirloý amsikocßfomsai sgm gleqolgmßa sot diajamomirloý .
At the settlement date the off-balance-sheet accounts shall be reversed .
¢ qhqo 17 6 .
Article 17 6 .
So lÝroy jürsoy sgy rtmakkaclasijÞy hÝrgy paqalÝmei alesÜbkgso .
The average cost of the foreign currency position shall not change .
G pqoherliajÞ hÝrg aposilÜsai re rtrvesirlü le sgm Ülerg hÝrg .
The forward position shall be valued in conjunction with the spot position .
Oi pqÜneiy amsakkacÞy episojßxm eccqÜuomsai re kocaqiarloýy ejsüy irokocirloý sgm gleqolgmßa rtmakkacÞy .
Interest rate swaps shall be recorded on the trade date in off-balance-sheet accounts .
Epßrglg Eugleqßda sgy EtqxpaújÞy ¸ mxrgy LÝhodoy A :
Official Journal of the European Union Method A :
Oi eirpqavhÝmsey Þ jasabkghÝmsey süjoi jasacqÜuomsai le bÜrg sgm aqvÞ sgy pqaclasopoiÞrexy sxm erüdxm / enüdxm .
The current interest payments , either received or paid , shall be recorded on an accruals basis .
EpisqÝpesai o rtlwguirlüy pkgqxlþm apü süjoty rso pkaßrio sgy ßdiay pqÜngy amsakkacÞy episojßxm .
Netting payments per interest rate swap are allowed .
So lÝro jürsoy sgy rtmakkaclasijÞy hÝrgy epgqeÜfesai apü pqÜneiy amsakkacÞy episojßxm re oqirlÝmo nÝmo mülirla , üsam tpÜqvei diauoqÜ lesaný eirpqavhÝmsxm jai jasabkghÝmsxm porþm .
The average cost of the currency position shall be affected by interest rate swaps in a foreign currency when there is a difference between payments received and payments paid .
Stvüm tpükoipo pkgqxlÞy pot odgceß re eirqoÞ epgqeÜfei so lÝro jürsoy sot molßrlasoy sgm gleqolgmßa rsgm opoßa jahßrsasai apaisgsÞ g pkgqxlÞ .
A payment balance leading to an inflow shall affect the average cost of the currency when the payment is due .
JÜhe pqÜng amsakkacÞy episojßxm aposilÜsai le silÝy sgy acoqÜy jai , euürom eßmai amacjaßo , lesasqÝpesai re etqþ le bÜrg sgm Ülerg irosilßa sot molßrlasoy .
Every interest rate swap shall be marked-to-market and , if necessary , translated into euro at the currency spot rate .
Oi lg pqaclasopoigheßrey fglßey pot lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy rso sÝkoy sgy vqÞrexy dem amsikocßfomsai Ýmamsi lg pqaclasopoighÝmsxm jeqdþm epülemxm vqÞrexm , ejsüy eÜm g pqÜng ejjahaqirseß pqüxqa Þ kÞnei .
Unrealised losses taken to the profit and loss account at the year-end shall not be reversed in subsequent years against unrealised profits unless the instrument is closed out or terminated .
Sa lg pqaclasopoighÝmsa jÝqdg apü amapqoraqlocÞ eccqÜuomsai re pßrsxrg kocaqiarloý amapqoraqlocÞy .
Unrealised revaluation gains shall be credited to a revaluation account .
Sa sÝkg-Ýnoda lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy .
Fees shall be taken to the profit and loss account .
¢ qhqo 18 PqoherliajÝy rtluxmßey episojßxm 1 . Oi pqoherliajÝy rtluxmßey episojßxm eccqÜuomsai re kocaqiarloýy ejsüy irokocirloý jasÜ so vqümo sgy rtmakkacÞy .
( a ) forward transactions in securities shall be recorded in off-balance-sheet accounts from the trade date to the settlement date , at the forward price of the forward transaction ;
G apofglßxrg pot oqirlÝmoy rtlbakkülemoy tpovqeoýsai ma jasabÜkei rsom amsirtlbakkülemo jasÜ sgm gleqolgmßa sot diajamomirloý eccqÜuesai rso kocaqiarlü aposekerlÜsxm vqÞrexy sgm gleqolgmßa sot diajamomirloý .
( b ) the average cost of the holding of the traded security shall not be affected until settlement ; the profit and loss effects of forward sale transactions shall be calculated on the settlement date ;
¼ rom auoqÜ sgm jasacqauÞ sxm jasabakkülemxm porþm dem euaqlüfesai g aqvÞ sgy pqaclasopoiÞrexy sxm erüdxm / enüdxm . 3 .
( c ) at the settlement date the off-balance-sheet accounts shall be reversed and the balance on the revaluation account  if any  shall be credited to the profit and loss account .
Stvüm pqoherliajÝy rtluxmßey episojßxm re oqirlÝmo nÝmo mülirla epgqeÜfotm so lÝro jürsoy sgy hÝrgy rso amsßrsoivo mülirla ürom auoqÜ sgm jasabokÞ sgy apofglßxrgy .
The security purchased shall be accounted for using the spot price on the maturity date ( actual market price ) , while the difference with the original forward price is recognised as a realised profit or loss ;
G apofglßxrg lesasqÝpesai re etqþ le bÜrg sgm Ülerg rtmakkaclasijÞ irosilßa sgm gleqolgmßa sot diajamomirloý . Stvüm tpükoipo pkgqxlÞy pot odgceß re eirqoÞ epgqeÜfei so lÝro jürsoy sot molßrlasoy jasÜ so vqümo rsom opoßo g pkgqxlÞ jahßrsasai apaisgsÞ .
( d ) in the case of securities denominated in a foreign currency , the average cost of the net currency position shall not be affected if the ECB / NCBs already hold a position in that currency .
JÜhe pqoherliajÞ rtluxmßa episojßxm aposilÜsai le siy silÝy sgy acoqÜy jai , euürom eßmai amacjaßo , lesasqÝpesai re etqþ le bÜrg sgm Ülerg irosilßa sot molßrlasoy . Oi lg pqaclasopoigheßrey fglßey pot lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy rso sÝkoy sgy vqÞrexy dem amsikocßfomsai Ýmamsi lg pqaclasopoighÝmsxm jeqdþm epülemxm vqÞrexm , ejsüy eÜm g pqÜng ejjahaqirseß pqüxqa Þ kÞnei .
If the bond purchased forward is denominated in a currency in which the ECB / NCBs do not hold a position , so that it is necessary to purchase the relevant currency , the rules for the purchase of foreign currencies under Article 12 ( 3 )( d ) shall apply ; ( e ) forward positions shall be valued on an isolated basis against the forward market price for the remaining duration of the transaction .
Sa lg pqaclasopoighÝmsa jÝqdg apü amapqoraqlocÞ eccqÜuomsai re pßrsxrg kocaqiarloý amapqoraqlocÞy . 5 .
A revaluation loss at the year-end shall be debited to the profit and loss account , and a revaluation profit shall be credited to the revaluation account .
Sa sÝkg-Ýnoda lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy . ¢ qhqo 19 PqoherliajÝy pqÜneiy epß vqeocqÜuxm G kocirsijopoßgrg sxm pqoherliajþm pqÜnexm epß vqeocqÜuxm eßmai dtmasÞ le bÜrg siy dýo ajükothey lehüdoty :
Unrealised losses recognised in the profit and loss account at the year-end shall not be reversed in subsequent years against unrealised profits unless the instrument is closed out or terminated .
a ) oi pqoherliajÝy pqÜneiy epß vqeocqÜuxm eccqÜuomsai re kocaqiarloýy ejsüy irokocirloý cia so diÜrsgla lesaný sgy gleqolgmßay rtmakkacÞy jai sgy gleqolgmßay diajamomirloý , le sgm pqoherliajÞ silÞ soty · b ) so lÝro jürsoy sot vqeocqÜuot sgy rtmakkacÞy dem epgqeÜfesai Ýxy so diajamomirlü atsÞy · sa jÝqdg jai oi fglßey pot apoqqÝotm apü pqoherliajÝy pqÜneiy pþkgrgy tpokocßfomsai sgm gleqolgmßa diajamomirloý · c ) oi eccqauÝy sxm kocaqiarlþm ejsüy irokocirloý amsikocßfomsai jai stvüm tpükoipo sot kocaqiarloý amapqoraqlocÞy eccqÜuesai re pßrsxrg sot kocaqiarloý aposekerlÜsxm vqÞrexy sgm gleqolgmßa sot diajamomirloý .
Method B : ( a ) forward transactions in securities shall be recorded in off-balance-sheet accounts from the trade date to the settlement date at the forward price of the forward transaction . At the settlement date the off-balance-sheet accounts shall be reversed ;
G kocirsijopoßgrg sot acoqarhÝmsoy vqeocqÜuot cßmesai le bÜrg sgm Ülerg silÞ sgy gleqolgmßay kÞngy sot ( sqÝvotra silÞ acoqÜy ) , emþ g diauoqÜ atsÞy Ýmamsi sgy aqvijÞy pqoherliajÞy silÞy amacmxqßfesai xy pqaclasopoighÝm jÝqdoy Þ xy pqaclasopoigheßra fglßa · d ) rsgm peqßpsxrg vqeocqÜuxm ejuqarlÝmxm re oqirlÝmo nÝmo mülirla , so lÝro jürsoy sgy jahaqÞy hÝrgy sot molßrlasoy dem epgqeÜfesai , eÜm g EJS diahÝsei Þdg hÝrg rso mülirla atsü .
( b ) at the quarter-end the revaluation of a security shall be made on the basis of the net position resulting from the balance sheet and from the sales of the same security recorded in the off-balance-sheet accounts . The amount of the revaluation shall be equal to the difference between this net position valued at revaluation price and the same position valued at the average cost of the balance sheet position .
EÜm so olükoco pot Ývei acoqarseß le pqoherliajÞ rtluxmßa eßmai ejuqarlÝmo re mülirla , rso opoßo g EJS dem diahÝsei hÝrg , le aposÝkerla ma jahßrsasai amacjaßa g acoqÜ sot rvesijoý molßrlasoy , euaqlüfomsai oi jamümey rvesijÜ le sgm acoqÜ nÝmxm molirlÜsxm , rýluxma le siy diasÜneiy sot Üqhqot 12 paqÜcqauoy 3 rsoiveßo d )· e ) oi pqoherliajÝy hÝreiy aposilþmsai lelomxlÝma , le bÜrg sgm pqoherliajÞ silÞ acoqÜy , cia sgm emapolÝmotra diÜqjeia sgy pqÜngy .
At the quarter-end , forward purchases shall be subject to the revaluation process described in Article 7 . The revaluation result shall be equal to the difference between the spot price and the average cost of the purchase commitments ;
Stvüm fglßa apü amapqoraqlocÞ rso sÝkoy sgy vqÞrexy eccqÜuesai re vqÝxrg sot kocaqiarloý aposekerlÜsxm vqÞrexy jai stvüm jÝqdoy apü amapqoraqlocÞ eccqÜuesai re pßrsxrg sot kocaqiarloý amapqoraqlocÞy .
The compensation payment to be paid by one party to another at the settlement date shall be entered on the settlement date in the profit and loss account . Payments shall not be recorded on an accruals basis .
Lg pqaclasopoigheßrey fglßey pot amacmxqßfomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy rso sÝkoy sgy vqÞrexy dem amsikocßfomsai Ýmamsi lg pqaclasopoighÝmsxm jeqdþm epülemxm vqÞrexm , ejsüy eÜm g pqÜng ejjahaqirseß pqüxqa Þ kÞnei .
3 . If forward rate agreements in a foreign currency are held , there shall be an effect on the average cost of this currency position in the compensation payment .
LÝhodoy B : a ) oi pqoherliajÝy pqÜneiy epß vqeocqÜuxm eccqÜuomsai re kocaqiarloýy ejsüy irokocirloý cia so diÜrsgla lesaný sgy gleqolgmßay rtmakkacÞy jai sgy gleqolgmßay diajamomirloý , le sgm pqoherliajÞ silÞ soty .
The compensation payment shall be translated into euro at the spot rate at the settlement date . A payment balance leading to an inflow shall affect the average cost of the currency when the payment is due .
Oi eccqauÝy sxm kocaqiarlþm ejsüy irokocirloý amsikocßfomsai sgm gleqolgmßa sot diajamomirloý · b ) g amapqoraqlocÞ sgy anßay oqirlÝmot vqeocqÜuot rso sÝkoy sot sqilÞmot diemeqceßsai bÜrei sgy jahaqÞy hÝrgy pot pqojýpsei apü som irokocirlü jai apü siy pxkÞreiy sot idßot vqeocqÜuot , oi opoßey jasacqÜugjam rsoty kocaqiarloýy ejsüy irokocirloý .
All forward rate agreements shall be marked-to-market and , if necessary , translated into euro at the currency spot rate . Unrealised losses taken to the profit and loss account at the year-end shall not be reversed in subsequent years against unrealised profits unless the instrument is closed out or terminated .
So porü sgy amapqoraqlocÞy iroýsai le sg diauoqÜ lesaný sgy jahaqÞy atsÞy hÝrgy , aposilþlemgy le sgm silÞ amapqoraqlocÞy , jai sgy ßdiay hÝrgy , aposilþlemgy le so lÝro jürsoy sgy hÝrgy sot irokocirloý .
Unrealised revaluation gains shall be credited to a revaluation account . 5 .
Rso sÝkoy sot sqilÞmot oi pqoherliajÝy acoqÝy tpobÜkkomsai rsgm peqicqauülemg rso Üqhqo 7 diadijarßa amapqoraqlocÞy sgy anßay . So aposÝkerla sgy amapqoraqlocÞy iroýsai le sg diauoqÜ lesaný sgy Ülergy silÞy jai sot lÝrot jürsoty sxm tpovqeþrexm acoqÜy ·
Fees shall be taken to the profit and loss account . Article 19 Forward transactions in securities Forward transactions in securities may be accounted for in accordance with either of the following two methods :
Epßrglg Eugleqßda sgy EtqxpaújÞy ¸ mxrgy JEUAKAIO VII JAMOMER EMOPOIGRGR
Official Journal of the European Union CHAPTER VII CONSOLIDATION RULES
c ) so aposÝkerla oqirlÝmgy pqoherliajÞy pþkgrgy jasacqÜuesai rso oijomolijü Ýsoy , emsüy sot opoßot amekÞuhg g rvesijÞ tpovqÝxrg , jai iroýsai le sg diauoqÜ lesaný sgy aqvijÞy pqoherliajÞy silÞy jai sot lÝrot jürsoty sgy hÝrgy sot irokocirloý Þ , eÜm g hÝrg sot irokocirloý dem epaqjeß , sot lÝrot jürsoty sxm tpovqeþrexm acoqÜy ejsüy irokocirloý , jasÜ so vqümo sgy pþkgrgy .
( c ) the result of a forward sale shall be recorded in the financial year in which the commitment was undertaken . This result shall be equal to the difference between the initial forward price and the average cost of the balance sheet position , or the average cost of the off-balance-sheet purchase commitments if the balance sheet position is insufficient , at the time of the sale .
¢ qhqo 22 Cemijoß jamümey emopoßgrgy
Article 22 General consolidation rules
JEUAKAIO V TPOVQEXREIR TPOBOKGR EJHEREXM
CHAPTER V REPORTING OBLIGATIONS
Oi emopoiglÝmoi irokocirloß sot EtqxrtrsÞlasoy peqikalbÜmotm üka sa rsoiveßa sxm irokocirlþm sgy EJS jai sxm EhmJS .
Eurosystem consolidated balance sheets shall comprise all the items in the ECB 's and the NCBs » balance sheets .
G EJS jasaqsßfei soty emopoiglÝmoty irokocirloýy sot EtqxrtrsÞlasoy , kalbÜmomsay tpüwg sgm amÜcjg diaruÜkirgy oloiüloquxm kocirsijþm aqvþm jai pqajsijþm , sgm amÜcjg ýpaqngy rtcvqomirlÝmxm oijomolijþm peqiüdxm rso pkaßrio sot EtqxrtrsÞlasoy jai diemÝqceiay pqoraqlocþm cia soty rjopoýy sgy emopoßgrgy , üpxy pqojýpsotm bÜrei sxm rtmakkacþm jai hÝrexm emsüy sot EtqxrtrsÞlasoy jai bÜrei sxm lesabokþm rsg rýmherg sot EtqxrtrsÞlasoy .
The Eurosystem consolidated balance sheets shall be produced by the ECB and shall respect the need for uniform accounting principles and techniques , the need for coterminous financial periods in the Eurosystem , consolidation adjustments arising from intra-Eurosystem transactions and positions , and account for changes in the composition of the Eurosystem .
Sa epilÝqoty rsoiveßa sot irokocirloý , ejsüy sxm tpokoßpxm sxm EhmJS jai sgy EJS emsüy sot EtqxrtrsÞlasoy , rtcjemsqþmomsai cia soty rjopoýy sgy emopoßgrgy .
The individual balance sheet items , other than intra-Eurosystem balances of the NCBs and of the ECB , shall be aggregated for consolidation purposes .
Sa tpükoipa sxm EhmJS jai sgy EJS Ýmamsi sqßsxm leqþm jasacqÜuomsai ajahÜqirsa rsg diadijarßa emopoßgrgy .
The NCBs » and the ECB 's balances with third parties shall be recorded gross in the consolidation process .
Sa tpükoipa emsüy sot EtqxrtrsÞlasoy eluamßfomsai rsoty irokocirloýy sgy EJS jai sxm EhmJS , rýluxma le sa pqobkepülema rso paqÜqsgla IV .
Intra-Eurosystem balances shall be presented in the balance sheets of the ECB and of the NCBs as described in Annex IV .
Rsg diadijarßa emopoßgrgy , so rýmoko sxm ejhÝrexm eßmai apaqaßsgso ma vaqajsgqßfesai apü rtmÝpeia .
There shall be consistency across reports in the consolidation process .
¼ key oi kocirsijÝy jasarsÜreiy sot EtqxrtrsÞlasoy jasaqsßfomsai le paqüloio sqüpo , le euaqlocÞ sxm ßdixm sevmijþm jai diadijariþm emopoßgrgy .
All Eurosystem financial statements shall be prepared on a similar basis by applying the same consolidation techniques and processes .
¢ qhqo 20 LoquÝy eluÜmirgy sxm ejhÝrexm 1 .
Article 20 Reporting formats 1 .
Oi EhmJS tpobÜkkotm rsgm EJS rsoiveßa cia soty rjopoýy tpobokÞy vqglasooijomolijþm ejhÝrexm sot EtqxrtrsÞlasoy , rýluxma le soty üqoty pot herpßfei so dioijgsijü rtlboýkio .
The NCBs shall report data for Eurosystem financial reporting purposes to the ECB in accordance with the requirements adopted by the Governing Council .
Oi loquÝy eluÜmirgy pot vqgrilopoioýmsai cia sgm tpobokÞ ejhÝrexm sot EtqxrtrsÞlasoy rtmÜdotm pqoy so peqievülemo sgy paqoýray jasethtmsÞqiay cqallÞy jai peqiÝvotm üka sa rsoiveßa pot jahoqßfomsai rso paqÜqsgla IV .
The reporting formats of the Eurosystem shall be consistent with this Guideline and comprise all items specified in Annex IV .
Rso paqÜqsgla IV peqicqÜuesai epßrgy so peqievülemo sxm rsoiveßxm sxm peqikgpsÝxm rsiy diÜuoqey loquÝy eluÜmirgy sot irokocirloý .
The contents of the items to be included in the different balance sheet formats are also described in Annex IV .
Oi loquÝy eluÜmirgy sxm dglorietülemxm kocirsijþm jasarsÜrexm peqicqÜuomsai rsa ajükotha paqaqsÞlasa : a ) sgy emopoiglÝmgy ebdoladiaßay kocirsijÞy jasÜrsargy sot EtqxrtrsÞlasoy pot dglorieýesai lesÜ so sÝkoy sot sqilÞmot , rso paqÜqsgla V · b ) sgy emopoiglÝmgy ebdoladiaßay kocirsijÞy jasÜrsargy sot EtqxrtrsÞlasoy pot dglorieýesai rsg diÜqjeia sot sqilÞmot , rso paqÜqsgla VI · c ) sot emopoiglÝmot esÞriot irokocirloý sot EtqxrtrsÞlasoy , rso paqÜqsgla VII .
( b ) the published consolidated weekly financial statement of the Eurosystem during the quarter in Annex VI ; ( c ) the consolidated annual balance sheet of the Eurosystem in Annex VII .
JEUAKAIO VIII SEKIJER DIASANEIR
CHAPTER VIII FINAL PROVISIONS
JEUAKAIO VI ESGRIOI DGLORIETOLEMOI IROKOCIRLOI JAI KOCAQIARLOI APOSEKERLASXM VQGREXR
CHAPTER VI ANNUAL PUBLISHED BALANCE SHEETS AND PROFIT AND LOSS ACCOUNTS
¢ qhqo 23 PaqacxcÞ , euaqlocÞ jai eqlgmeßa sxm jamümxm 1 .
Article 23 Development , application and interpretation of rules 1 .
G EpisqopÞ KocirsijÞy jai Molirlasijoý EirodÞlasoy ( EKME ) paqÝvei rtlbotkÝy rso dioijgsijü rtlboýkio , dialÝrot sgy ejsekersijÞy episqopÞy , rvesijÜ le sgm paqacxcÞ jai euaqlocÞ sxm jamümxm kocirsijÞy paqajokoýhgrgy jai tpobokÞy ejhÝrexm sot ERJS .
The Accounting and Monetary Income Committee ( AMICO ) shall advise the Governing Council , via the Executive Board , on the development , application and implementation of the accounting and reporting rules of the ESCB .
Cia sgm eqlgmeßa sgy paqoýray jasethtmsÞqiay cqallÞy kalbÜmomsai tpüwg so pqopaqarjetarsijü Ýqco , oi emaqlomirlÝmey bÜrei sot joimosijoý dijaßot kocirsijÝy aqvÝy jai sa cemijþy apodejsÜ diehmÞ kocirsijÜ pqüstpa .
In interpreting this Guideline , account shall be taken of the preparatory work , the accounting principles harmonised by Community law and generally accepted international accounting standards .
¢ qhqo 21 Dglorietülemoi irokocirloß jai kocaqiarloß aposekerlÜsxm vqÞrexy RtmirsÜsai rsiy EhmJS ma paqotriÜfotm soty esÞrioty irokocirloýy jai soty kocaqiarloýy aposekerlÜsxm vqÞrexy pot dglorieýotm , rýluxma le sa paqaqsÞlasa VIII jai IX , amsßrsoiva .
Article 21 Published balance sheets and profit and loss accounts It is recommended that NCBs adapt their published annual balance sheets and profit and loss accounts in accordance with Annexes VIII and IX .
Epßrglg Eugleqßda sgy EtqxpaújÞy ¸ mxrgy ¢ qhqo 24 JasÜqcgrg
Official Journal of the European Union Article 24 Repeal
G jasethtmsÞqia cqallÞ EJS / 2000/18 jasaqceßsai .
Guideline ECB / 2000/18 is hereby repealed .
JÜhe amauoqÜ rsgm jasaqcoýlemg jasethtmsÞqia cqallÞ hexqeßsai üsi cßmesai rsgm paqoýra jasethtmsÞqia cqallÞ .
References to the repealed Guideline shall be construed as references to this Guideline .
¢ qhqo 25 SekijÝy diasÜneiy 1 .
Article 25 Final provisions 1 .
G paqoýra jasethtmsÞqia cqallÞ aqvßfei ma irvýei sgm 1g Iamotaqßot 2003 .
This Guideline shall enter into force on 1 January 2003 .
2 . Le sgm epiuýkang sxm diasÜnexm sgy pqogcoýlemgy paqacqÜuot , so pedßo euaqlocÞy sgy paqoýray jasethtmsÞqiay cqallÞy jakýpsei süro sg loquÞ eluÜmirgy sot emopoiglÝmot esÞriot irokocirloý sot EtqxrtrsÞlasoy sgy 31gy Dejelbqßot 2002 , üro jai sgm pqoseimülemg loquÞ eluÜmirgy sxm esÞrixm irokocirlþm sxm EhmJS sgy 31gy Dejelbqßot 2002 , le som üqo üsi sa jtjkouoqoýmsa sgm 31g Dejelbqßot 2002 ehmijÜ sqapefocqallÜsia jasacqÜuomsai rsom irokocirlü tpü so rsoiveßo « sqa -
shall be recorded in the balance sheet item « banknotes in circulation » .