natgillin/translations-raw huggingface dataset:
G kocirsijopoßgrg jai o veiqirlüy sxm jeqdþm jai fgliþm pot apoqqÝotm apü pqÜneiy ejsüy irokocirloý pqaclasopoioýmsai le sqüpo üloio le som ajokothoýlemo epß sxm pqÜnexm emsüy irokocirloý . ¢ qhqo 13 PqoherliajÝy pqÜneiy rtmakkÜclasoy 1 .
Gains and losses shall be considered to be unrealised until the settlement date and shall be treated in accordance with Article 10 ( 1 ) . 2 .
Oi pqoherliajÝy acoqÝy jai pxkÞreiy jasavxqoýmsai re kocaqiarloýy ejsüy irokocirloý , cia so diÜrsgla pot ejseßmesai apü sgm gleqolgmßa sgy rtmakkacÞy Ýxy sgm gleqolgmßa sot diajamomirloý , le sgm Ülerg irosilßa sgy pqoherliajÞy pqÜngy .
The difference between the spot and the forward rates shall be treated as interest payable or receivable on an accruals basis for both purchases and sales . ( b ) transactions in foreign currency which entail a change in the holding of that currency shall be translated into euro at the exchange rate of the contract or settlement date ;
Sa jÝqdg jai oi fglßey epß sxm pxkÞrexm tpokocßfomsai bÜrei sot lÝrot jürsoty sgy rtmakkaclasijÞy hÝrgy jasÜ sgm gleqolgmßa rýmawgy sgy rýlbargy ( rtm dýo Þ sqeiy eqcÜriley glÝqey ) , rýluxma le sgm gleqÞria diadijarßa rtlwguirloý cia siy acoqÝy jai siy pxkÞreiy .
( c ) actual cash receipts and payments shall be translated at the mid-market exchange rate on the day on which settlement occurs ;
Sa jÝqdg jai oi fglßey amsilesxpßfomsai xy lg pqaclasopoighÝmsa Ýxy sgm gleqolgmßa diajamomirloý jai o kocirsijüy soty veiqirlüy pqaclasopoießsai rýluxma le so Üqhqo 10 paqÜcqauoy 1 .
( d ) net acquisitions of currencies and gold made during the day shall be added , at the average cost of the purchases of the day for each respective currency and gold , to the previous day 's holding , to produce a new weighted average rate / gold price .
G diauoqÜ lesaný sgy Ülergy jai sgy pqoherliajÞy irosilßay kocßfesai 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 net sales , the calculation of the realised gain or loss shall be based on the average cost of the respective currency or gold holding for the preceding day so that the average cost
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JasÜ sgm gleqolgmßa diajamomirloý , oi ejsüy irokocirloý eccqauÝy amsikocßfomsai jai so stvüm tpükoipo rso kocaqiarlü amapqoraqlocÞy eccqÜuesai re pßrsxrg sot kocaqiarloý aposekerlÜsxm vqÞrexy , rso sÝkoy sot sqilÞmot .
At the settlement date the off-balance-sheet accounts shall be reversed , and any balance on the revaluation account shall be credited to the profit and loss account at quarter-end .
So lÝro jürsoy sgy rtmakkaclasijÞy hÝrgy epgqeÜfesai apü pqoherliajÝy acoqÝy , apü sgm gleqolgmßa rtmakkacÞy rtm dýo Þ sqeiy eqcÜriley glÝqey , amÜkoca le siy pqajsijÝy sgy acoqÜy pot auoqoým so diajamomirlü Ülerxm rtmakkacþm le sgm Ülerg irosilßa acoqÜy .
The average cost of the currency position shall be affected by forward purchases from the trade date plus either two or three working days , depending on the market conventions for the settlement of spot transactions at the spot purchase rate .
G aposßlgrg sxm pqoherliajþm hÝrexm pqaclasopoießsai re rtrvesirlü le sgm Ülerg hÝrg sot idßot molßrlasoy , amsirsahlßfomsay diauoqÝy pot emdevolÝmxy pqojýpsotm emsüy sgy hÝrgy emüy lelomxlÝmot molßrlasoy .
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 .
Lßa jahaqÞ fglßa eccqÜuesai re vqÝxrg sot kocaqiarloý aposekerlÜsxm vqÞrexy , üsam tpeqbaßmei pqogcoýlema jÝqdg apü amapqoraqlocÞ , sa opoßa Ývotm jasacqaueß rso kocaqiarlü amapqoraqlocÞy · Ýma jahaqü jÝqdoy eccqÜuesai re pßrsxrg sot kocaqiarloý amapqoraqlocÞy .
A net loss balance shall be debited to the profit and loss account when it exceeds previous revaluation gains registered in the revaluation account ; a net profit balance shall be credited to the revaluation account .
¢ qhqo 14 PqÜneiy amsakkacÞy molirlÜsxm 1 .
Article 14 Foreign exchange swaps 1 .
Oi Ülerey acoqÝy jai pxkÞreiy jasavxqoýmsai rsoty kocaqiarloýy emsüy irokocirloý jasÜ sgm gleqolgmßa diajamomirloý .
Spot purchases and sales shall be recognised in on-balance-sheet accounts at the settlement date .
Oi pqoherliajÝy acoqÝy jai pxkÞreiy jasavxqoýmsai rsoty kocaqiarloýy ejsüy irokocirloý cia so diÜrsgla pot ejseßmesai apü sgm gleqolgmßa rtmakkacÞy Ýxy sgm gleqolgmßa diajamomirloý , le sgm Ülerg irosilßa sxm pqoherliajþm rtmakkacþm .
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 .
Jahþy oi pxkÞreiy jasavxqoýmsai le sgm Ülerg irosilßa sgy rtmakkacÞy , dem pqojýpsotm jÝqdg Þ fglßey .
Sale transactions shall be recognised at the spot rate of the transaction ; therefore no gains and losses shall arise .
JasÜ sgm gleqolgmßa diajamomirloý , oi eccqauÝy ejsüy irokocirloý amsikocßfomsai .
At the settlement date , the off-balance-sheet accounts shall be reversed .
So lÝqoy jürsoy sgy rtmakkaclasijÞy hÝrgy dem lesabÜkkesai .
The average cost of the foreign currency position shall not change .
¢ qhqo 15 Rtlbükaia lekkomsijÞy ejpkÞqxrgy episojßxm 1 .
Article 15 Interest rate futures 1 .
Sa rtlbükaia lekkomsijÞy ejpkÞqxrgy episojßxm jasacqÜuomsai re kocaqiarloýy ejsüy irokocirloý jasÜ sgm gleqolgmßa rtmakkacÞy .
Interest rate futures shall be recorded on the trade date in off-balance-sheet accounts .
So aqvijü peqihþqio jasacqÜuesai xy nevxqirsü rsoiveßo sot emeqcgsijoý , eÜm g jasÜherg cßmei re lesqgsÜ .
The initial margin shall be recorded as a separate asset if deposited in cash .
EÜm g jasÜherg cßmei le sg loquÞ vqeocqÜuxm , paqalÝmei alesÜbkgso rsom irokocirlü .
If deposited in the form of securities it shall remain unchanged in the balance sheet .
G ßdia diadijarßa euaqlüfesai jasÜ sgm glÝqa jkeirßlasoy sgy amoivsÞy hÝrgy .
The same procedure shall be applied on the closing day of the open position . Immediately thereafter the
AlÝrxy lesÜ , o nevxqirsüy kocaqiarlüy ajtqþmesai jai so rtmokijü aposÝkerla sgy rtmakkacÞy jasacqÜuesai xy jÝqdoy Þ fglßa , eßse pqaclasopoießsai paqÜdorg eßse üvi .
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 .
EÜm pqaclasopoigheß paqÜdorg , g eccqauÞ sgy acoqÜy Þ sgy pþkgrgy cßmesai le sgm acoqaßa silÞ .
If delivery does take place , the purchase of sale entry shall be made at market price .
Oi aloibÝy lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy .
Fees shall be taken to the profit and loss account .
G lesasqopÞ re etqþ , eÜm eßmai amacjaßo , kalbÜmei vþqa sgm glÝqa pqüxqgy ejjahÜqirgy sot rtlbokaßot , le sgm acoqaßa irosilßa sgy glÝqay atsÞy .
The conversion into euro , if appropriate , shall be made on the close-out day at the market rate on that day .
G eirqoÞ nÝmot molßrlasoy epgqeÜfei so lÝro jürsoy sgy rtmakkaclasijÞy hÝrgy sot rtcjejqilÝmot molßrlasoy sgm glÝqa pqüxqgy ejjahÜqirgy .
An inflow of foreign currency shall have an effect on the average cost of this currency position on the close-out date .
Kücx sgy gleqÞriay amapqoraqlocÞy sgy anßay , sa jÝqdg jai oi fglßey jasacqÜuomsai re jahoqirlÝmoty , nevxqirsoýy kocaqiarloýy .
Owing to daily revaluation , the profits and losses shall be entered in defined separate accounts .
¸ may nevxqirsüy kocaqiarlüy rso emeqcgsijü rjÝkoy sot irokocirloý amsipqorxpeýei fglßa jai Ýmay nevxqirsüy kocaqiarlüy rso pahgsijü rjÝkoy amsipqorxpeýei jÝqdoy .
A separate account on the assets side shall represent a loss and a separate account on the liabilities side shall represent a profit .
Oi lg pqaclasopoigheßrey fglßey eccqÜuomsai re vqÝxrg sot kocaqiarloý aposekerlÜsxm vqÞrexy , sa porÜ de atsÜ eccqÜuomsai re pßrsxrg kocaqiarloý sot pahgsijoý ( koipÝy tpovqeþreiy ) .
Unrealised losses shall be debited to the profit and loss account and such amounts shall be credited to a liability account ( other liabilities ) .
Oi lg pqaclasopoigheßrey fglßey pot Ývotm lesaueqheß rso kocaqiarlü aposekerlÜsxm vqÞrexy rso sÝkoy sgy vqÞrgy 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 .
Rsgm peqßpsxrg jÝqdoty , g eccqauÞ ha eßmai vqexrsijÞ re ejjqelÞ kocaqiarlü ( koipÜ rsoiveßa emeqcgsijoý ) jai pirsxsijÞ rso kocaqiarlü amapqoraqlocÞy .
In the case of a profit , the entry made shall be a debit to a suspense account ( other assets ) and a credit to the revaluation account .
Oi pqÜneiy amsakkacÞy episojßxm jasacqÜuomsai re kocaqiarloýy ejsüy irokocirloý jasÜ sgm gleqolgmßa rtmakkacÞy .
Interest rate swaps shall be recorded on the trade date in off-balance-sheet accounts .
Oi süjoi pot Ývotm eirpqavheß Þ pkgqxheß jasacqÜuomsai bÜrei sgy aqvÞy sgy pqaclasopoiÞrexy sxm erüdxm / enüdxm .
The current interest payments , either received or paid , shall be recorded on an accruals basis .
So lÝro jürsoy sgy rtmakkaclasijÞy hÝrgy epgqeÜfesai apü pqÜneiy amsakkacÞy episojßxm re nÝmo mülirla , üsam tpÜqvei diauoqÜ lesaný sxm pkgqxlþm pot eirpqÜvhgjam jai sxm pkgqxlþm pot jasabkÞhgjam .
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 .
¸ ma tpükoipo pkgqxlÞy pot odgceß re eirqoÞ epgqeÜfei so lÝro jürsoy sot molßrlasoy jasÜ so vqümo enüukgrgy sgy pkgqxlÞy .
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 , eÜm 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 Ývotm lesaueqheß rso kocaqiarlü aposekerlÜsxm vqÞrexy rso sÝkoy sgy vqÞrgy dem amsikocßfomsai Ýmamsi lg pqaclasopoighÝmsxm jeqdþm epolÝmxm 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 sot kocaqiarloý amapqoraqlocÞy .
Unrealised revaluation gains shall be credited to a revaluation account .
¢ qhqo 17 PqoherliajÝy rtluxmßey episojßxm 1 .
Article 17 Forward rate agreements 1 .
Oi pqoherliajÝy rtluxmßey episojßxm jasacqÜuomsai re kocaqiarloýy ejsüy irokocirloý , jasÜ so vqümo sgy rtmakkacÞy .
Forward rate agreements shall be recorded at the time of trading in off-balance-sheet accounts .
G apofglßxrg pot Ýmay rtlbakkülemoy tpovqeoýsai ma jasabÜkei rsom Ükko jasÜ sgm gleqolgmßa diajamomirloý eccqÜuesai rso kocaqiarlü aposekerlÜsxm vqÞrexy jasÜ sgm gleqolgmßa sot diajamomirloý .
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 .
Oi pkgqxlÝy apofgliþrexm dem jasacqÜuomsai bÜrei sgy aqvÞy sgy pqaclasopoiÞrexy sxm erüdxm / enüdxm .
Payments shall not be recorded on an accruals basis .
Oi pqoherliajÝy rtluxmßey episojßxm re nÝmo mülirla epgqeÜfotm so lÝro jürsoy sgy amsßrsoivgy rtmakkaclasijÞy hÝrgy rsgm jasabokÞ sgy apofglßxrgy .
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 .
G apofglßxrg lesasqÝpesai re etqþ le bÜrg sgm Ülerg rtmakkaclasijÞ irosilßa jasÜ sgm gleqolgmßa diajamomirloý .
The compensation payment shall be translated into euro at the spot rate at the settlement date .
¸ ma tpükoipo pkgqxlÞy pot odgceß re eirqoÞ epgqeÜfei so lÝro jürsoy sot molßrlasoy jasÜ sgm gleqolgmßa rsgm opoßa jahßrsasai oueikülemg g pkgqxlÞ .
A Payment balance leading to an inflow shall affect the average cost of the currency when the payment is due .
JÜhe pqoherliajÞ rtluxmßa episojßxm aposilÜsai rsiy silÝy sgy acoqÜy jai , eÜm eßmai amacjaßo , lesasqÝpesai re etqþ le bÜrg sgm Ülerg irosilßa sot molßrlasoy .
All forward rate agreements shall be marked-to-market and , if necessary , translated into euro at the currency spot rate .
Oi lg pqaclasopoigheßrey fglßey pot Ývotm lesaueqheß rso kocaqiarlü aposekerlÜsxm vqÞrexy rso sÝkoy sgy vqÞrgy dem amsikocßfomsai Ýmamsi lg pqaclasopoighÝmsxm jeqdþm epülemxm vqÞrexm , ejsüy eÜm g pqÜng ejjahaqirseß pqim apü sgm gleqolgmßa paqÜdorgy 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 .
¢ qhqo 18 PqoherliajÝy pqÜneiy re vqeücqaua G kocirsijopoßgrg sxm pqoherliajþm pqÜnexm re vqeücqaua eßmai dtmasü ma pqaclasopoigheß rýluxma le lßa apü siy dýo ajükothey lehüdoty : LÝhodoy A : a ) oi pqoherliajÝy pqÜneiy re vqeücqaua jasacqÜuomsai re kocaqiarloýy ejsüy irokocirloý apü sgm gleqolgmßa rýmawgy sgy rtmakkacÞy Ýxy sgm gleqolgmßa diajamomirloý , le sgm pqoherliajÞ silÞ sgy pqoherliajÞy pqÜngy · b ) so lÝro jürsoy sot vqeocqÜuot pot aposekeß amsijeßlemo rtmakkacÞy dem epgqeÜfesai Ýxy so diajamomirlü · sa jÝqdg jai oi fglßey pot apoqqÝotm apü siy pqoherliajÝy pqÜneiy pþkgrgy tpokocßfomsai jasÜ sgm gleqolgmßa diajamomirloý · c ) jasÜ sgm gleqolgmßa diajamomirloý , oi eccqauÝy sxm kocaqiarlþm ejsüy irokocirloý amsikocßfomsai jai so tpükoipo sot kocaqiarloý amapqoraqlocÞy  eÜm tpÜqvei  eccqÜuesai re pßrsxrg sot kocaqiarloý aposekerlÜsxm vqÞrexy .
Article 18 Forward transactions in securities Forward transactions in securities may be accounted for in accordance with either of the following two methods . Method A : ( 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 ;
So vqeücqauo pot aposÝkere amsijeßlemo acoqÜy jasacqÜuesai le sgm Ülerg silÞ jasÜ sgm gleqolgmßa kÞngy ( sqÝvotra silÞ acoqÜy ) , emþ g diauoqÜ Ýmamsi sgy aqvijÞy pqoherliajÞy silÞy kocßfesai xy pqaclasopoighÝm jÝqdoy Þ xy pqaclasopoigheßra fglßa · d ) rsgm peqßpsxrg vqeocqÜuxm pot ejuqÜfomsai re nÝmo mülirla , so lÝro jürsoy sgy jahaqÞy rtmakkaclasijÞy hÝrgy dem epgqeÜfesai , eÜm g EJS Þ oi EhmJS diahÝsotm Þdg hÝrg rso mülirla atsü .
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 . 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 .
EÜm g olokocßa pot Ývei acoqarseß le pqoherliajÞ rtluxmßa ejuqÜfesai re mülirla , rso opoßo g EJS Þ oi EhmJS dem diahÝsotm hÝrg jai so opoßo , jasÜ rtmÝpeia , pqÝpei ma acoqarseß , irvýotm oi jamümey rvesijÜ le sgm acoqÜ nÝmxm molirlÜsxm , rýluxma le so Üqhqo 11 paqÜcqauoy 3 rsoiveßo d )· e ) oi pqoherliajÝy hÝreiy aposilþmsai lelomxlÝma le sgm pqoherliajÞ silÞ acoqÜy , cia sgm emapolÝmotra diÜqjeia sgy pqÜngy .
At the settlement date the off-balance-sheet accounts shall be reversed ; ( 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 .
Lßa fglßa apü amapqoraqlocÞ rso sÝkoy sgy vqÞrgy eccqÜuesai re vqÝxrg sot kocaqiarloý aposekerlÜsxm vqÞrexy jai Ýma jÝqdoy apü amapqoraqlocÞ eccqÜuesai re pßrsxrg sot kocaqiarloý amapqoraqlocÞy .
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 .
Oi lg pqaclasopoigheßrey fglßey pot Ývotm amacmxqirseß rso kocaqiarlü aposekerlÜsxm vqÞrexy rso sÝkoy sgy vqÞrgy dem amsikocßfomsai Ýmamsi lg pqaclasopoighÝmsxm jeqdþm epülemxm vqÞrexm , ejsüy eÜm g pqÜng ejjahaqirseß pqüxqa Þ kÞnei .
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 ;
LÝhodoy B : a ) oi pqoherliajÝy pqÜneiy re vqeücqaua jasacqÜuomsai re kocaqiarloýy ejsüy irokocirloý apü sgm gleqolgmßa rýmawgy sgy rtmakkacÞy Ýxy sgm gleqolgmßa diajamomirloý , le sgm pqoherliajÞ silÞ sgy pqoherliajÞy pqÜngy .
( c ) the result of a forward sale shall be recorded in the financial year in which the commitment was undertaken .
JasÜ sgm gleqolgmßa diajamomirloý , oi eccqauÝy sxm kocaqiarlþm ejsüy irokocirloý amsikocßfomsai · b ) rso sÝkoy sot sqilÞmot , g amapqoraqlocÞ sgy anßay emüy vqeocqÜuot diemeqceßsai bÜrei sgy jahaqÞy hÝrgy pot pqojýpsei apü som irokocirlü jai apü siy pxkÞreiy sot ßdiot vqeocqÜuot , oi opoßey jasacqÜugjam rsoty kocaqiarloýy ejsüy irokocirloý .
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 not sufficient ) at the time of the sale .
So porü sgy amapqoraqlocÞy iroýsai le sg diauoqÜ lesaný sgy jahaqÞy atsÞy hÝrgy , pot aposilÜsai rsgm silÞ amapqoraqlocÞy , jai sgy ßdiay hÝrgy , pot aposilÜsai rso lÝro jürsoy sgy hÝrgy sot irokocirloý .
CHAPTER V REPORTING OBLIGATIONS ( b ) the average cost of the holding of the traded security shall not be affected until settlement ;
Rso sÝkoy sot sqilÞmot , oi pqoherliajÝy acoqÝy tpobÜkkomsai rsg diadijarßa amapqoraqlocÞy pot peqicqÜuesai rso Üqhqo 7 .
the profit and loss effects of forward sale transactions shall be calculated on the settlement date ;
So aposÝkerla sgy amapqoraqlocÞy iroýsai le sg diauoqÜ lesaný sgy Ülergy silÞy jai sot lÝrot jürsoty sxm tpovqeþrexm acoqÜy · c ) so aposÝkerla lßay pqoherliajÞy pþkgrgy jasacqÜuesai rso oijomolijü Ýsoy emsüy sot opoßot amekÞuhg g tpovqÝxrg .
( 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 .
Atsü so aposÝkerla iroýsai le sg diauoqÜ lesaný sgy aqvijÞy pqoherliajÞy silÞy jai sot lÝrot jürsoty sgy hÝrgy sot irokocirloý ( Þ sot lÝrot jürsoty sxm tpovqeþrexm acoqÜy ejsüy irokocirloý , eÜm g hÝrg sot irokocirloý dem epaqjeß ) jasÜ so vqümo sgy pþkgrgy . JEUAKAIO V TPOVQEXREIR TPOBOKGR EJHEREXM
The security purchased shall be accounted for using the spot price on the maturity date ( actual market price ) , while the difference vis-à-vis the original forward price is recognised as a realised profit or loss ;
¢ qhqo 19 Diadijarßey jai loquÝy eluÜmirgy 1 .
Article 19 Procedures and formats 1 .
PqojeilÝmot ma entpgqesghoým oi rjopoß tpobokÞy ejhÝrexm sot ERJS , g tpobokÞ vqglasooijomolijþm rsoiveßxm dienÜcesai rýluxma le siy diadijarßey jai sa vqomodiacqÜllasa pot jahoqßfomsai rso paqÜqsgla V. G EjsekersijÞ EpisqopÞ sgy EJS dýmasai ma sqopopoieß siy em kücx diadijarßey jai vqomodiacqÜllasa .
The reporting of financial data for ESCB reporting purposes shall be carried out in accordance with the procedures and timetables laid down in Annex V. The Executive Board of the ECB may amend these procedures and timetables .
Oi loquÝy eluÜmirgy pot vqgrilopoioýmsai cia sgm tpobokÞ ejhÝrexm rtmÜdotm pqoy sgm paqoýra jasethtmsÞqia cqallÞ jai peqiÝvotm üka sa rsoiveßa pot jahoqßfomsai rso paqÜqsgla IV .
The reporting formats shall be consistent with this Guideline and comprise all items specified in Annex IV . The contents of the items to be included in the different balance sheet formats are also described in Annex IV .
Epßrgy , rso paqÜqsgla IV peqicqÜuesai so peqievülemo sxm rsoiveßxm pot pqÝpei ma rtlpeqikalbÜmomsai rsiy diÜuoqey loquÝy eluÜmirgy sot irokocirloý .
( 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 .
3 . Oi loquÝy eluÜmirgy sxm diauüqxm kocirsijþm jasarsÜrexm pot dglorieýomsai peqicqÜuomsai rsa ajükotha paqaqsÞlasa : a ) g emopoiglÝmg ebdoladiaßa kocirsijÞ jasÜrsarg sot EtqxrtrsÞlasoy pot dglorieýesai lesÜ so sÝkoy sot sqilÞmot , rso paqÜqsgla VI ·
If the bond purchased forward is denominated in a currency in which the ECB / NCBs do not hold a position , so that the relevant currency has to be bought , the rules for the purchase of foreign currencies under Article 11 ( 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 .
L 33/28 EL
the published consolidated weekly financial statement of the Eurosystem after quarter-end in Annex VI ; L 33/28
Epßrglg Eugleqßda sxm Etqxpaújþm JoimosÞsxm ¢ qhqo 23 Epßrgley aqcßey
Official Journal of the European Communities Article 23 Public holidays
b ) g emopoiglÝmg ebdoladiaßa kocirsijÞ jasÜrsarg sot EtqxrtrsÞlasoy pot dglorieýesai rsg diÜqjeia sot sqilÞmot , rso paqÜqsgla VII · c ) o emopoiglÝmoy esÞrioy irokocirlüy sot EtqxrtrsÞlasoy , rso paqÜqsgla VIII .
( b ) the published consolidated weekly financial statement of the Eurosystem during the quarter in Annex VII , ( c ) the consolidated annual balance sheet of the Eurosystem in Annex VIII .
G EjsekersijÞ EpisqopÞ sgy EJS ecjqßmei siy loquÝy eluÜmirgy sxm diauüqxm erxseqijþm irokocirlþm .
The Executive Board of the ECB shall approve the formats of the different internal balance sheets .
¢ qhqo 20 LÝra diabßbargy rsoiveßxm 1 .
Article 20 Transmission channel 1 .
So rýmghey lÝro diabßbargy sot rtmükot sxm rsoiveßxm sot irokocirloý apü siy EhmJS rsgm EJS eßmai so rýrsgla amsakkacÞy lg rsasirsijþm dedolÝmxm .
The normal transmission channel for all balance sheet data from NCBs to the ECB shall be the Exchange of Non-statistical Data ( ENSD ) system .
Lükiy jÜpoia EhmJS eidopoigheß sgkeuxmijÜ üsi dem Ýcime Ýcjaiqg paqakabÞ sxm rsoiveßxm , g emdiaueqülemg EhmJS aporsÝkkei vxqßy jahtrsÝqgrg sa lg tpobkghÝmsa rsoiveßa lÝrx sot epijoimxmiajoý rtrsÞlasoy amsakkacÞy lg rsasirsijþm dedolÝmxm , lÝrx gkejsqomijoý savtdoleßot ( CebaMail ) , lÝrx sgkeoloiostpßay Þ jÜmomsay vqÞrg opoiotdÞpose Ükkot lÝrot diabßbargy rsoiveßxm so opoßo rtluxmeßsai le sgm EJS .
On an NCB receiving notice by telephone that data have not arrived on time , the NCB concerned shall send the missing data without delay , either via the ENSD channel of communication , by electronic mail ( CebaMail ) , by fax or by any other transmission means agreed with the ECB .
JÜhe lÞmtla pot aporsÝkkesai lÝrx euedqijþm diadijariþm , aporsÝkkesai ej mÝot lÝrx sot rtrsÞlasoy amsakkacÞy lg rsasirsijþm dedolÝmxm , lükiy apojasarsaheß g keisotqcßa sot em kücx rtrsÞlasoy .
All messages sent through the use of back-up procedures shall be sent again through the ENSD application as soon as the functioning of the application has been restored .
¢ qhqo 21 Amsilesþpirg kahþm 1 .
Article 21 Error handling 1 .
Rsgm peqßpsxrg pot g EhmJS tpobÜkei sqopopoiglÝma rsoiveßa lÝrx sot rtrsÞlasoy amsakkacÞy lg rsasirsijþm dedolÝmxm ( lesÜ sgm amajÜktwg kÜhoty ) , g EJS epibebaiþmei sg mÝa Ýjdorg ( le amsßrsoivo aýnomsa aqihlü Ýjdorgy ) , amsijahirsþmsay sgm pqogcoýlemg .
Where modified data are submitted by an NCB via ENSD ( following the discovery of an error ) the ECB shall acknowledge the new version ( with a higher version number ) and replace the previous version .
AqvijÜ , g emdiaueqülemg EhmJS Þ g EJS apouarßfei jasÜ püro so kÜhoy eßmai otriþdey rso pkaßrio sot irokocirloý pot tpÝbake , pqojeilÝmot ma rtlpeqikguheß rsgm oijomolijÞ Ýjherg sot EtqxrtrsÞlasoy .
In the first instance , the NCB concerned or the ECB shall decide whether the error is material in the context of its own balance sheet which it has submitted for inclusion in the Eurosystem financial report .