natgillin/translations-raw huggingface dataset:
¸ ïØðÝò åðåíäýóåØò i ) íïìØóìÆôØŒÝò Ææ ÷ Ýò  äÜíåØÆ / íüìØóìÆ ŒÆØ ŒÆôÆŁÝóåØò  ºïØðÝò ÆðÆØôÞóåØò / ıðï ÷ æåþóåØò ii ) ªåíØŒÞ ŒıâÝæíçóç  åìðïæØŒÝò ðØóôþóåØò  äÜíåØÆ / íüìØóìÆ ŒÆØ ŒÆôÆŁÝóåØò  ºïØðÝò ÆðÆØôÞóåØò / ıðï ÷ æåþóåØò iii ) ˝ × É ( ðº çí ôøí ŒåíôæØŒþí ôæÆðåæþí )  äÜíåØÆ / íüìØóìÆ ŒÆØ ŒÆôÆŁÝóåØò  ºïØðÝò ÆðÆØôÞóåØò / ıðï ÷ æåþóåØò iv ) ºïØðïß ôïìåßò  åìðïæØŒÝò ðØóôþóåØò  äÜíåØÆ / íüìØóìÆ ŒÆØ ŒÆôÆŁÝóåØò  ºïØðÝò ÆðÆØôÞóåØò / ıðï ÷ æåþóåØò V. ÓıíÆººÆª ìÆôØŒÜ äØÆŁÝóØìÆ ˝ïìØóìÆôØŒüò ÷ æıóüò ¯ ØäØŒÜ ôæÆâçŒôØŒÜ äØŒÆØþìÆôÆ ÓıíÆººÆª ìÆôØŒÞ ŁÝóç óôï ˜˝Ô åŒôüò / åíôüò åŒôüò / åíôüò åŒôüò / åíôüò åŒôüò / åíôüò åŒôüò / åíôüò åŒôüò / åíôüò åŒôüò / åíôüò åŒôüò / åíôüò åŒôüò / åíôüò åŒôüò / åíôüò åŒôüò / åíôüò åŒôüò / åíôüò åŒôüò / åíôüò åŒôüò / åíôüò åŒôüò / åíôüò åŒôüò / åíôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò óå åŁíØŒü åðßðåäï   óå åŁíØŒü åðßðåäï óå åŁíØŒü åðßðåäï óå åŁíØŒü åðßðåäï óå åŁíØŒü åðßðåäï óå åŁíØŒü åðßðåäï óå åŁíØŒü åðßðåäï óå åŁíØŒü åðßðåäï óå åŁíØŒü åðßðåäï óå åŁíØŒü åðßðåäï óå åŁíØŒü åðßðåäï óå åŁíØŒü åðßðåäï óå åŁíØŒü åðßðåäï óå åŁíØŒü åðßðåäï åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò
Other investment ( i ) monetary authorities  loans / currency and deposits  other assets / liabilities ( ii ) general government  trade credits  loans / currency and deposits  other assets / liabilities ( iii ) MFIs ( excluding central banks )  loans / currency and deposits  other assets / liabilities iv ) other sectors  trade credits  loans / currency and deposits  other assets / liabilities V. Reserve assets Monetary gold Special drawing rights Reserve position in the IMF extra / intra extra / intra extra / intra extra / intra extra / intra extra / intra extra / intra extra / intra extra / intra extra / intra extra / intra extra / intra extra / intra extra / intra extra / intra extra / intra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra national   national national national national national national national national national national national national national extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra extra
ÓıíÜººÆª ìÆ  íüìØóìÆ ŒÆØ ŒÆôÆŁÝóåØò  óå íïìØóìÆôØŒÝò Ææ ÷ Ýò  óå ˝ × É ( ðº çí ôøí ŒåíôæØŒþí ôæÆðåæþí )  ôßôº ïØ  ìåôï ÷ Ýò  ïìüºïª Æ ŒÆØ ªæÆììÜôØÆ  ìÝóÆ ÷ æçìÆôÆª ïæÜò  ÷ æçìÆôïïØŒïíïìØŒÜ ðÆæÜªøª Æ ¸ ïØðÝò ÆðÆØôÞóåØò
Foreign exchange  currency and deposits  with monetary authorities  with MFIs ( excluding central banks )  securities  equities  bonds and notes  money market instruments  financial derivatives Other claims extra extra extra extra extra extra extra extra extra extra
åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò åŒôüò
International investment positions for end-1999 and end-2000 should refer to  national data .
ˇØ äØåŁíåßò åðåíäıôØŒÝò ŁÝóåØò ªØÆ ôÆ ôÝº ç ôïı 1999 ŒÆØ ôïı 2000 ðæÝðåØ íÆ ÆíÆöÝæïíôÆØ óå óôïØ ÷ åßÆ « óå åŁíØŒü åðßðåäï » .
 extra :  intra :  national : means positions with non-residents of the euro area ( for portfolio investment assets and related income it refers to the residency of the issuers ) . means cross-border positions within the euro area .
« åŒôüò » : ÆíôØóôïØ ÷ åß óôØò óıíÆººÆª Ýò ÝíÆíôØ ìç ŒÆôïßŒøí ôçò æþíçò ôïı åıæþ ( ªØÆ ôØò åðåíäýóåØò ÷ Ææôïöıº ÆŒßïı ŒÆØ ôï óıíÆöÝò åØóüäçìÆ , ï üæïò ÆíÆöÝæåôÆØ óôïí ôüðï ŒÆôïØŒßÆò ôøí åŒäïôþí ) « åíôüò » : ÆíôØóôïØ ÷ åß óôØò äØÆóıíïæØÆŒÝò óıíÆººÆª Ýò åíôüò ôçò æþíçò ôïı åıæþ « óå åŁíØŒü åðßðåäï » : ÆíôØóôïØ ÷ åß óôï ðïóü üº øí ôøí äØÆóıíïæØÆŒþí óıíÆººÆª þí ŒÆôïßŒøí åíüò ŒæÜôïıò ìÝº ïıò (÷ æçóØìïðïØåßôÆØ ìüíï óå ó ÷ Ýóç ìå ıðï ÷ æåþóåØò óôïıò ºïª ÆæØÆóìïýò åðåíäýóåøí ÷ Ææôïöıº ÆŒßïı ŒÆØ ôï ŒÆŁÆæü ıðüº ïØðï ôøí ºïª ÆæØÆóìþí ÷ æçìÆôïïØŒïíïìØŒþí ðÆæÆªþª øí ) .
means the amount of all cross-border positions by residents of a Member State ( used only in connection with liabilities on portfolio investment accounts and the net balance of the financial derivatives accounts ) .
---` Ñ ` ÑÔ˙Ì ` IV ¯ ˝˝ˇÉ ¯ Ó ˚ ` É ˇÑÉÓÌˇÉ --- ˇÕ × Ñ˙ÓÉÌˇ --- ˇÉˇÕ˝Ô ` É ÓÔ ` Õ --- ˇ ´`¸¸ ˇÌ ¯ ˝ ` ÓÔ˙˝ ¯ ÕÑÙ ---` Ú˚˙ ˚ ¯ ˝ÔÑÉ˚˙ ÔÑ `---¯ Z ` ÓÔ ` ÔÉÓÔÉ˚ ` ÓÔˇÉ ×¯ É ` ÔˇÕ ÉÓˇZÕ ^ ÉˇÕ ---¸ ˙ÑÙÌÙ˝ , ÔˇÕ --- ÑˇÔÕ --- ˇÕ ˜É ¯¨ ˝Ù˝ ˜É `¨¯ ÓÉÌÙ˝ ˚ ` É Ô˙Ó ˜É ¯¨ ˝ˇÕÓ ¯---¯ ˝˜ÕÔÉ˚˙Ó ¨¯ Ó˙Ó ^ ØÆ ôçí ŒÆôÜæôØóç Ýª Œıæøí óıª ŒåíôæøôØŒþí åîøôåæØŒþí óôÆôØóôØŒþí óôïØ ÷ åßøí ªØÆ ôçí ïØŒïíïìØŒÞ åðØŒæÜôåØÆ ôøí óıììåôå ÷ üíôøí ŒæÆôþí ìåº þí , Ý ÷ ïıí ŒÆŁïæØóŁåß ÝííïØåò ŒÆØ ïæØóìïß ðïı äØÝðïıí ôÆ óôÆôØóôØŒÜ óôïØ ÷ åßÆ ôïı Øóïæıª ßïı ðº çæøìþí ( ºïª ÆæØÆóìüò åØóïäÞìÆôïò , ºïª ÆæØÆóìüò Œßíçóçò ŒåöÆº Æßøí ŒÆØ ºïª ÆæØÆóìüò Œßíçóçò ÷ æçìÆôïäïôØŒþí ìÝóøí ) , ôïı ðæïôýðïı äØåŁíþí äØÆŁåóßìøí ŒÆØ ôçò äØåŁíïýò åðåíäıôØŒÞò ŁÝóçò .
ANNEX IV CONCEPTS AND DEFINITIONS TO BE USED IN THE BALANCE OF PAYMENTS STATISTICS , INTERNATIONAL RESERVES TEMPLATE AND INTERNATIONAL INVESTMENT POSITION STATISTICS TO BE REPORTED TO THE EUROPEAN CENTRAL BANK In order to construct meaningful aggregated external statistics for the economic territory of the participating Member States , concepts and definitions have been defined in the field of balance of payments statistics ( income , capital and financial accounts ) , the international reserves template and international investment position statistics .
ˇØ ÆðÆØôÞóåØò ÆıôÝò âÆóßæïíôÆØ óôçí ÆðïŒÆº ïýìåíç « ˜Ýóìç åöÆæìïª Þò » ( Implementation Package  Éïýº Øïò 1996 ) ŒÆØ óå óıìðº çæøìÆôØŒÜ Ýªª æÆöÆ ðïı Ý ÷ ïıí åª ŒæØŁåß Æðü ôï ˜ØïØŒçôØŒü Óıìâïýº Øï ôçò ¯ ıæøðÆœŒÞò ˚åíôæØŒÞò ÔæÜðåæÆò (¯ ˚Ô ) .
These requirements are based on the so-called  Implementation package  ( July 1996 ) and additional documents endorsed by the Governing Council of the European Central Bank ( ECB ) .
Éó ÷ ýïíôÆ äØåŁíÞ ðæüôıðÆ , üðøò ïØ óıóôÜóåØò ôïı ˜ØåŁíïýò ˝ïìØóìÆôØŒïý ÔÆìåßïı ( ˜˝Ô ) ªØÆ ôï Éóïæýª Øï --- ºçæøìþí (¯ª ÷ åØæßäØï Éóïæıª ßïı --- ºçæøìþí , ðÝìðôç ÝŒäïóç ) ŒÆØ ôï ðæüôıðï ªØÆ ôÆ ˜ØåŁíÞ ˜ØÆŁÝóØìÆ ŒÆØ ôç ÑåıóôüôçôÆ ÓıíÆººÜª ìÆôïò ôøí ˜˝Ô / ÔæÜðåæÆò ˜ØåŁíþí ˜ØÆŒÆíïíØóìþí , ÷ æçóØìïðïØÞŁçŒÆí øò óçìåßÆ ÆíÆöïæÜò åíüłåØ ôçò äØÆôýðøóçò ôøí ðÆæÆðÜíø åííïØþí ŒÆØ ïæØóìþí .
Current international standards , such as the International Monetary Fund ( IMF ) balance of payments recommendations ( balance of payments manual ( BPM5 ) , IMF / Bank for International Settlements template on  International reserves and foreign currency liquidity ) , have been used as a reference in formulating these concepts and definitions .
ˇØ ðØï óçìÆíôØŒÝò ðæïôÜóåØò åíÆæìüíØóçò ðÆæÆôßŁåíôÆØ ðÆæÆŒÜôø .
The most important harmonisation proposals are listed below .
--- åæÆØôÝæø ïäçª ßåò ðåæØº ÆìâÜíïíôÆØ óôØò ÆíôßóôïØ ÷ åò åŒŁÝóåØò , ïØ ó ÷ åôØŒïß ŒøäØŒïß ÆíÆöïæÜò ôøí ïðïßøí ðÆæÆôßŁåíôÆØ åíôüò ðÆæåíŁÝóåøí .
Further guidance is available in the corresponding reports to which reference codes are provided in brackets .
ˇØ åŒŁÝóåØò ðïı ÆíÆöÝæïíôÆØ äåí Æðïôåº ïýí ìÝæïò ôïı íïìØŒïý ŒåØìÝíïı .
The reports referred to do not form part of the legal text .
‚ííïØåò ŒÆØ ïæØóìïß åðØºåª ìÝíøí ìåª åŁþí
Concepts and definitions of selected items
¯ ØóüäçìÆ Æðü åðåíäýóåØò ( ST / SC / BP / INCO9801 ) ˇæØóìüò : ôï åØóüäçìÆ Æðü åðåíäýóåØò ðåæØº ÆìâÜíåØ åØóüäçìÆ ðïı ðæïÝæ ÷ åôÆØ Æðü îÝíï ÷ æçìÆôïïØŒïíïìØŒü óôïØ ÷ åßï åíåæª çôØŒïý ôï ïðïßï âæßóŒåôÆØ óôçí ŒıæØüôçôÆ öïæÝÆ ðïı åßíÆØ ŒÜôïØŒïò ôçò æþíçò ôïı åıæþ ŒÆØ , ÆíôßóôïØ ÷ Æ , åØóüäçìÆ ðïı ðæïÝæ ÷ åôÆØ Æðü åª ÷ þæØï ÷ æçìÆôïïØŒïíïìØŒü óôïØ ÷ åßï åíåæª çôØŒïý ôï ïðïßï âæßóŒåôÆØ óôçí ŒıæØüôçôÆ öïæÝÆ ðïı äåí åßíÆØ ŒÜôïØŒïò ôçò æþíçò ôïı åıæþ .
Investment income ( ST / SC / BP / INCO9801 ) Definition : Investment income incorporates income derived from a resident entity 's ownership of a foreign financial asset and , symmetrically , income derived from a non-resident entity 's ownership of a domestic financial asset .
ôï åØóüäçìÆ Æðü åðåíäýóåØò ðåæØº ÆìâÜíåØ åØóðæÜîåØò ŒÆØ ðº çæøìÝò ðïı Æöïæïýí åØóüäçìÆ Æðü Üìåóåò åðåíäýóåØò , åðåíäýóåØò ÷ Ææôïöıº ÆŒßïı ŒÆØ ºïØðÝò åðåíäýóåØò , ŒÆŁþò ŒÆØ åØóðæÜîåØò åðß óıíÆººÆª ìÆôØŒþí äØÆŁåóßìøí .
Investment income includes receipts and payments on direct investment , portfolio investment and other investment incomeand receipts on reserve assets .
ˇØ ÆðÆØôÞóåØò ªØÆ ôÆ ìçíØÆßÆ âÆóØŒÜ ìåª ÝŁç , ðÝæÆí ôïı ôæØìçíØÆßïı ŒÆØ åôÞóØïı Øóïæıª ßïı ðº çæøìþí , ó ÷ åäüí ôÆıôßæïíôÆØ ìå ôÆ ôıðïðïØçìÝíÆ óôïØ ÷ åßÆ ôïı ˜˝Ô , üðøò Ý ÷ ïıí ïæØóôåß óôçí ðÝìðôç ÝŒäïóç ôïı ¯ª ÷ åØæØäßïı Éóïæıª ßïı --- ºçæøìþí ôïı ˜˝Ô .
The requirements for monthly key items , in addition to quarterly and annual balance of payments , are almost identical to IMF standard components as defined in the BPM5 .
˙ ŒýæØÆ äØÆöïæÜ åßíÆØ üôØ ç ¯ ˚Ô äåí ÆðÆØôåß ôï åØóüäçìÆ Æðü Üìåóåò åðåíäýóåØò óå ìåôï ÷ Ýò íÆ äØÆ ÷ øæßæåôÆØ óå äØÆíåìçŁÝíôÆ ŒÆØ ìç äØÆíåìçŁÝíôÆ ŒÝæäç .
The main difference is that the ECB does not require a breakdown of direct investment income on equity into distributed and undistributed profits .
--- åäßï åöÆæìïª Þò : × æüíïò ŒÆôÆª æÆöÞò : ôï åØóüäçìÆ Æðü ôüŒïıò ŒÆôÆª æÜöåôÆØ óå äåäïıº åıìÝíç âÜóç ( Æıôü äåí ÆðÆØôåßôÆØ ªØÆ ôÆ ìçíØÆßÆ óôïØ ÷ åßÆ ) .
Interest income is recorded on an accruals basis ( this is not required for the monthly data ) .
˙ ŒÆôÆª æÆöÞ ôøí ìåæØóìÜôøí ðæÆª ìÆôïðïØåßôÆØ ôçí çìåæïìçíßÆ ŒÆôÜ ôçí ïðïßÆ ŒÆŁßóôÆíôÆØ ðº çæøôÝÆ .
Dividends are recorded as of the date on which they become payable . Coverage :
21.6.2001 EL
Time of recording : 21.6.2001
¸ ïª ÆæØÆóìüò Œßíçóçò ŒåöÆº Æßøí ( STA / WGS / BOP / CAPITAL96 ) ˇæØóìüò : ï ïæØóìüò ôïı ºïª ÆæØÆóìïý Œßíçóçò ŒåöÆº Æßøí ŒÆº ýðôåØ ôØò ìåôÆâØâÜóåØò ŒåöÆº Æßøí ŒÆØ ôçí ÆðüŒôçóç / äØÜŁåóç ìç ðÆæÆ ÷ ŁÝíôøí ìç ÷ æçìÆôïïØŒïíïìØŒþí óôïØ ÷ åßøí åíåæª çôØŒïý .
Capital account ( STA / WGS / BOP / CAPITAL96 ) Definition : The definition of the capital account covers capital transfers and the acquisition / disposal of non-produced non-financial assets .
ˇØ ôæÝ ÷ ïıóåò ìåôÆâØâÜóåØò ðæÝðåØ íÆ ŒÆôÆª æÜöïíôÆØ óôï Øóïæýª Øï ôæå ÷ ïıóþí óıíÆººÆª þí .
Current transfers are to be recorded in the current account . Coverage :
ôÆ ôıðïðïØçìÝíÆ óôïØ ÷ åßÆ ôïı ºïª ÆæØÆóìïý Œßíçóçò ŒåöÆº Æßøí ÆíÆº ýïíôÆØ ŒÆôÜ ôïìÝÆ óå « ªåíØŒÞ ŒıâÝæíçóç » ŒÆØ « ºïØðïýò ôïìåßò » ŒÆØ óôç óıíÝ ÷ åØÆ äØÆŒæßíïíôÆØ óå ðåæÆØôÝæø ıðïŒÆôçª ïæßåò .
The standard components of the capital account consist of a sectoral breakdown into the items general government and other sectors , with a further breakdown thereafter .
˙ ¯ ˚Ô ŁÆ ŒÆôÆæôßæåØ ìüíï ÝíÆí åíØÆßï ºïª ÆæØÆóìü ªØÆ ôçí Œßíçóç ŒåöÆº Æßøí , óôïí ïðïßï äåí ŁÆ ÆðÆØôåßôÆØ ÆíÜº ıóç .
The ECB will compile only a lump-sum capital account , within which no breakdown is required .
ˇ äØÆ ÷ øæØóìüò ìåôÆîý ôæå ÷ ïıóþí ìåôÆâØâÜóåøí ŒÆØ ìåôÆâØâÜóåøí ŒåöÆº Æßøí åßíÆØ óçìÆíôØŒüò ŒÆØ ªåíØŒþò åîÆæôÜôÆØ , óôçí ðæÜîç , Æðü ôç ÷ æÞóç ôçò ìåôÆâßâÆóçò Æðü ôç ÷ þæÆ-ÆðïäÝŒôç .
The separation between current and capital transfers is important and generally depends , in practice , upon the use of the transfer by the recipient country .
¢ ìåóåò åðåíäýóåØò ( STA / WGS / BOP / DI95 ) ˇæØóìüò : óýìöøíÆ ìå ôÆ äØåŁíÞ ðæüôıðÆ ( ˜˝Ô / ˇˇÓ `) , ç óıììåôï ÷ Þ ìå ðïóïóôü 10 % Þ ìå ìåªÆº ýôåæï ðïóïóôü óôï ìåôï ÷ ØŒü ŒåöÜº ÆØï åðØ ÷ åßæçóçò ıðïäçº þíåØ ôçí ýðÆæîç ìÆŒæïðæüŁåóìïı åíäØÆöÝæïíôïò Æðü ôçí ðº åıæÜ ôïı Üìåóïı åðåíäıôÞ ŒÆØ , ŒÆô » åðÝŒôÆóç , óıíØóôÜ ó ÷ Ýóç Üìåóçò åðÝíäıóçò .
Direct investment ( STA / WGS / BOP / DI95 ) Definition : According to international standards ( IMF / OECD ) , ownership of 10 % or more of the equity of an enterprise indicates the existence of a long-term interest on the part of the direct investor and therefore constitutes a direct investment relationship .
˙ ó ÷ Ýóç ðïı âÆóßæåôÆØ óå Æıôü ôï ŒæØôÞæØï åßíÆØ äıíÆôü íÆ ıößóôÆôÆØ ÜìåóÆ , ìåôÆîý äýï öïæÝøí , Þ ÝììåóÆ , ìÝóø åíüò ôæßôïı öïæÝÆ ðïı Ý ÷ åØ ÆíÆðôýîåØ ó ÷ Ýóç Üìåóçò åðÝíäıóçò ìå ôïıò äýï Üºº ïıò .
The relationship based on this criterion can exist directly between two entities or indirectly via a third entity being itself in a direct investment relationship with the two others .
Ùò åŒ ôïýôïı , åßíÆØ äıíÆôüí ÝíÆò ÆæØŁìüò óıíÆöþí åðØ ÷ åØæÞóåøí íÆ óıíäÝïíôÆØ ìå ó ÷ Ýóç Üìåóçò åðÝíäıóçò , ÆíåîÜæôçôÆ Æðü ôï Æí ïØ äåóìïß Æöïæïýí ìßÆ ìüíï Þ ðåæØóóüôåæåò Æº ıóßäåò .
As a consequence , a direct investment relationship can exist between a number of related enterprises , whether the linkages involve a single chain or a number of chains .
˙ ó ÷ Ýóç ÆıôÞ ìðïæåß íÆ åðåŒôåßíåôÆØ óå Ýììåóåò ó ÷ ÝóåØò , üðøò óå Łıª ÆôæØŒÝò åðØ ÷ åØæÞóåøí Üìåóøí åðåíäýóåøí , óå åªª ïíØŒÝò , óå óıíäåäåìÝíåò ŒÆØ óå óıªª åíåßò åôÆØæåßåò ( ÆäåæöÝò åôÆØæåßåò ) .
It can extend to indirect relationships , such as to direct investment enterprise 's subsidiaries , sub-subsidiaries and associates as well as to fellow subsidiaries ( sister companies ) . Coverage :
ïØ öïæåßò åØäØŒïý óŒïðïý ŁåøæïýíôÆØ ŒÆíïíØŒïß ÜìåóïØ åðåíäıôÝò Þ / ŒÆØ åðØ ÷ åØæÞóåØò Üìåóøí åðåíäýóåøí .
Special purpose entities ( SPEs ) are considered as regular direct investors and / or direct investment enterprises .
óåò Æðü ôØò ¯ Łí˚Ô ôøí óıììåôå ÷ üíôøí ŒæÆôþí ìåº þí äåí åßíÆØ óå ŁÝóç íÆ ÆŒïº ïıŁÞóïıí ôçí ðÆæïýóÆ óýóôÆóç , ðÆæÝ ÷ ïıí óôïØ ÷ åßÆ ªØÆ ôïıò öïæåßò åØäØŒïý óŒïðïý ÷ øæØóôÜ .
Those NCBs of the participating Member States that are not in a position to follow this recommendation provide data on SPEs separately .
--- æïò ôï óŒïðü ôçò Æðïöıª Þò äØÆöïæþí ŒÆØ ôçò åıŁıª æÜììØóçò ôüóï ìå ôØò óıóôÜóåØò ôïı ˜˝Ô üóï ŒÆØ ìå ôØò ŒÆôåıŁıíôÞæØåò ªæÆììÝò ôçò Eurostat ŒÆØ ôïı ˇˇÓ `, ïØ ó ÷ ÝóåØò Üìåóçò åðÝíäıóçò ŒÆôÆª æÜöïíôÆØ óýìöøíÆ ìå ôçí Ææ ÷ Þ ôçò « ŒÆôåýŁıíóçò ôçò åðÝíäıóçò » .
In order to avoid discrepancies and in line with both the recommendations of the IMF and Eurostat / OECD guidelines , direct investment relationships are recorded using the  directional  principle .
^ ØÆ ºüª ïıò óıíÝðåØÆò ŒÆôÜ ôçí ŒÆôÜæôØóç ôøí åðÆíåðåíäıŁÝíôøí Œåæäþí , óıìöøíïýíôÆØ ç ìÝŁïäïò ıðïºïª Øóìïý ŒÆØ ï ÷ æüíïò ŒÆôÆª æÆöÞò .
In order to achieve consistency in the compilation of reinvested earnings , the calculation method and the time of recording are agreed .
ˇØ ÷ æçìÆôïïØŒïíïìØŒÝò óıíÆººÆª Ýò ìåôÆîý åôÆØæåØþí , óıìðåæØº ÆìâÆíïìÝíøí ôøí åìðïæØŒþí ðØóôþóåøí , ŁåøæïýíôÆØ ŒåöÜº ÆØÆ Üìåóøí åðåíäýóåøí .
Inter-company financial transactions , including trade credits , are regarded as direct investment capital .
¯ ðåíäýóåØò ÷ Ææôïöıº ÆŒßïı ( STA / WGS / BOP / PORT95 ) ˇæØóìüò : ï ºïª ÆæØÆóìüò åðåíäýóåøí ÷ Ææôïöıº ÆŒßïı óôç æþíç ôïı åıæþ ðåæØº ÆìâÜíåØ i ) ìåôï ÷ ØŒïýò ôßôº ïıò ŒÆØ ii ) ÷ æåüª æÆöÆ ìå ôç ìïæöÞ ïìïºüª øí ŒÆØ ªæÆììÆôßøí ŒÆØ ìÝóøí ÷ æçìÆôÆª ïæÜò , ıðü ôçí ðæïßðüŁåóç üôØ äåí åìðßðôïıí óôçí ŒÆôçª ïæßÆ ôøí Üìåóøí åðåíäýóåøí Þ ôøí óıíÆººÆª ìÆôØŒþí äØÆŁåóßìøí .
Portfolio investment ( STA / WGS / BOP / PORT95 ) Definition : The euro area portfolio investment account includes ( i ) equity securities ; and ( ii ) debt securities in the form of bonds and notes and money market instruments , unless they are categorised either as direct investment or as reserve assets .
ÔÆ ÷ æçìÆôïïØŒïíïìØŒÜ ðÆæÜªøª Æ , ŒÆŁþò ŒÆØ ïØ óıìöøíßåò åðÆíÆª ïæÜò ŒÆØ ôÆ ïìïºïª ØÆŒÜ äÜíåØÆ , åîÆØæïýíôÆØ Æðü ôØò åðåíäýóåØò ÷ Ææôïöıº ÆŒßïı .
Financial derivatives as well as repurchase agreements and bond lending are excluded from portfolio investment . Coverage :
ïØ « ìåôï ÷ ØŒïß ôßôº ïØ » ŒÆº ýðôïıí üº Æ ôÆ ìÝóÆ ðïı ÆíôØðæïóøðåýïıí ÆðÆØôÞóåØò åðß ôçò ıðïº åØììÆôØŒÞò ÆîßÆò ôøí ŒåöÆº ÆØïı ÷ ØŒþí åôÆØæåØþí , Æöïý ØŒÆíïðïØçŁïýí ïØ ÆðÆØôÞóåØò üº øí ôøí ðØóôøôþí .
The equity securities item covers all instruments representing claims on the residual value of incorporated enterprises after the claims of all creditors have been met .
Ìåôï ÷ Ýò , ðæïíïìØïý ÷ åò ìåôï ÷ Ýò , óıììåôï ÷ Ýò Þ ðÆæüìïØÆ Ýªª æÆöÆ óıíÞŁøò óçìÆßíïıí óıììåôï ÷ Þ óôï ìåôï ÷ ØŒü ŒåöÜº ÆØï .
Shares , stocks , preferred stock or shares , participation , or similar documents usually denote ownership of equity .
--- åæØº ÆìâÜíïíôÆØ åðßóçò ïØ óıíÆººÆª Ýò /÷ Ææôïöıº ÜŒØÆ ìåôï ÷ þí Þ ìåæØäßøí ïæª ÆíØóìþí óıººïª ØŒþí åðåíäýóåøí , ð .
Transactions / holdings of shares of collective investment institutions , e.g. investment funds , are also included .
ÔÆ ïìüºïª Æ ŒÆØ ôÆ ªæÆììÜôØÆ åßíÆØ , ŒÆôÆæ ÷ Þí , ôßôº ïØ ðïı åŒäßäïíôÆØ ìå Ææ ÷ ØŒÞ äØÜæŒåØÆ ìåªÆº ýôåæç ôïı åíüò Ýôïıò ŒÆØ ôÆ ïðïßÆ äßíïıí óıíÞŁøò óôïí ŒÜôï ÷ ï i ) ôï ÆðåæØüæØóôï äØŒÆßøìÆ åðß óôÆŁåæïý íïìØóìÆôØŒïý åØóïäÞìÆôïò Þ óıìâÆôØŒÜ ŒÆŁïæØæüìåíïı ìåôÆâº çôïý íïìØóìÆôØŒïý åØóïäÞìÆôïò ( ç ŒÆôÆâïº Þ ôøí ôüŒøí åßíÆØ ÆíåîÜæôçôç Æðü ôÆ ŒÝæäç ôïı ïöåØº Ýôç ) ŒÆØ ii ) ôï ÆðåæØüæØóôï äØŒÆßøìÆ åðß óôÆŁåæïý ðïóïý ðæïò Æðïðº çæøìÞ ôïı Ææ ÷ ØŒïý ŒåöÆº Æßïı óå ŒÆŁïæØóìÝíç çìåæïìçíßÆ Þ çìåæïìçíßåò .
Bonds and notes are , in principle , securities issued with an initial maturity of more than one year which usually give the holder ( i ) the unconditional right to a fixed monetary income or contractually determined variable monetary income ( payment of interest being independent of the earnings of the debtor ) ; and ( ii ) the unconditional right to a fixed sum in repayment of principal on a specified date or dates .
Óå ÆíôßŁåóç ìå ôÆ ïìüºïª Æ ŒÆØ ôÆ ªæÆììÜôØÆ , ôÆ ìÝóÆ ÷ æçìÆôÆª ïæÜò åßíÆØ ÷ æåüª æÆöÆ ðïı åŒäßäïíôÆØ ìå Ææ ÷ ØŒÞ äØÜæŒåØÆ ìØŒæüôåæç Þ ßóç ôïı åíüò Ýôïıò .
Unlike bonds and notes , money market instruments are securities issued with an initial maturity of less than or equal to one year .
˜ßíïıí ªåíØŒþò óôïí ŒÜôï ÷ ï ôï ÆðåæØüæØóôï äØŒÆßøìÆ ºÞłçò ïæØóìÝíïı , óôÆŁåæïý ÷ æçìÆôØŒïý ðïóïý óå ŒÆŁïæØóìÝíç çìåæïìçíßÆ .
They generally give the holder the unconditional right to receive a stated , fixed sum of money on a specified date .
ÔÆ ìÝóÆ ÆıôÜ Æðïôåº ïýí óıíÞŁøò ÆíôØŒåßìåíï äØÆðæÆª ìÜôåıóçò , ìå äØÆöïæÜ ıðü ôï ÜæôØï , óå ïæª ÆíøìÝíåò Æª ïæÝò -* ç äØÆöïæÜ ıðü ôï ÜæôØï åîÆæôÜôÆØ Æðü ôï åðØôüŒØï ŒÆØ ôï ÷ æüíï ðïı ıðïº åßðåôÆØ Ýøò ôïí ðæïâº åðüìåíï ÷ æüíï ºÞîçò ôïı ìÝóïı .
These instruments are usually traded , at a discount , in organised markets ; the discount is dependent upon the interest rate and the time remaining to maturity .
× æüíïò ŒÆôÆª æÆöÞò : ç ŒÆôÆª æÆöÞ ôøí óıíÆººÆª þí åðß ÷ æçìÆôïäïôØŒþí ìÝóøí ªßíåôÆØ üôÆí ôüóï ï ðØóôøôÞò üóï ŒÆØ ï ïöåØº Ýôçò åªª æÜöïıí ôçí ÆðÆßôçóç ŒÆØ ôçí ıðï ÷ æÝøóç , ÆíôßóôïØ ÷ Æ , óôÆ âØâº ßÆ ôïıò ( óýìöøíÆ ìå ôçí ðÝìðôç ÝŒäïóç ôïı ¯ª ÷ åØæØäßïı Éóïæıª ßïı --- ºçæøìþí ôïı ˜˝Ô ) .
The recording of transactions in financial items takes place when both creditor and debtor enter the claim and liability , respectively , in their books ( in accordance with the BPM5 ) .
‚ ÷ ïıí óıíÆöŁåß , åí åßäåØ óıóôÜóåøí , óıìöøíßåò ó ÷ åôØŒÜ ìå ôØò ìåŁüäïıò ŒÆôÆª æÆöÞò ôïı Øóïæıª ßïı ðº çæøìþí ÆðïŒº åØóôØŒÜ óå äåäïıº åıìÝíç âÜóç ( STA / WGS / BOP / ACC9711 ) .
Recommendations for methods of recording the balance of payments on a full accruals basis have been agreed ( STA / WGS / BOP / ACC9711 ) .
^ ØÆ ôï Øóïæýª Øï ðº çæøìþí ôçò ïØŒïíïìØŒÞò åðØŒæÜôåØÆò ôøí óıììåôå ÷ üíôøí ŒæÆôþí ìåº þí , ç ŒÆôÆª æÆöÞ ôïı äåäïıº åıìÝíïı åØóïäÞìÆôïò Æðü åðåíäýóåØò ÆðÆØôåßôÆØ ìüíï óå ôæØìçíØÆßÆ ŒÆØ óå åôÞóØÆ âÜóç .
For the balance of payments of the economic territory of the participating Member States , accrued investment income is required only on a quarterly and annual basis .
^ ØÆ ôÆ ìçíØÆßÆ âÆóØŒÜ ìåª ÝŁç ôïı Øóïæıª ßïı ðº çæøìþí äåí ÆðÆØôåßôÆØ ç ŒÆôÆª æÆöÞ ÆðïŒº åØóôØŒÜ óå äåäïıº åıìÝíç âÜóç .
Recording on a full accruals basis is not a requirement for the monthly key items balance of payments .
C 176/20
C 176/20
× æçìÆôïïØŒïíïìØŒÜ ðÆæÜªøª Æ (` ðæßº Øïò 1997 , ˇŒôþâæØïò 1997 , « ðæßº Øïò 1998 : STA / WG / BOP / SG59802 ) ˇæØóìüò : ôÆ ÷ æçìÆôïïØŒïíïìØŒÜ ðÆæÜªøª Æ åßíÆØ ÷ æçìÆôïäïôØŒÜ ìÝóÆ óıíäåäåìÝíÆ ìå ŒÜðïØï óıª ŒåŒæØìÝíï ÷ æçìÆôïäïôØŒü ìÝóï , äåßŒôç Þ åìðüæåıìÆ . ÌÝóø ôøí ðÆæÜªøª øí Æıôþí ðæïœüíôøí , óıª ŒåŒæØìÝíïØ ÷ æçìÆôïïØŒïíïìØŒïß ŒßíäıíïØ ªßíïíôÆØ ïØ ßäØïØ ÆíôØŒåßìåíï äØÆðæÆª ìÜôåıóçò óôØò ÷ æçìÆôïðØóôøôØŒÝò Æª ïæÝò .
Financial derivatives ( April 1997 , October 1997 , April 1998 : STA / WG / BOP / SG59802 ) Definition : Financial derivatives are financial instruments that are linked to a specific financial instrument , indicator or commodity , and through which specific financial risks can be traded in financial markets in their own right .
ˇØ óıíÆººÆª Ýò åðß ÷ æçìÆôïïØŒïíïìØŒþí ðÆæÆªþª øí ÆíôØìåôøðßæïíôÆØ øò ÷ øæØóôÞ ŒÆôçª ïæßÆ óıíÆººÆª þí ŒÆØ ü ÷ Ø øò ÆíÆðüóðÆóôÆ ìÝæç ôçò ÆîßÆò ôøí óıíÆººÆª þí ôïı ıðïŒåßìåíïı ìÝóïı , ìå ôØò ïðïßåò åíäå ÷ ïìÝíøò óıíäÝïíôÆØ .
Transactions in financial derivatives are treated as separate transactions rather than as integral parts of the value of underlying transactions to which they may be linked . Coverage :
ïØ óıíÆººÆª Ýò ŒÆØ ïØ ŁÝóåØò óå äØŒÆØþìÆôÆ ðæïÆßæåóçò , óıìâüº ÆØÆ ìåºº ïíôØŒÞò åŒðº Þæøóçò , ðæÜîåØò ÆíôÆººÆª Þò , ðæïŁåóìØÆŒÝò óıìâÜóåØò óıíÆººÜª ìÆôïò , ðØóôøôØŒÜ ðÆæÜªøª Æ ŒÆØ åíóøìÆôøìÝíÆ ðÆæÜªøª Æ ŒÆôÆª æÜöïíôÆØ óôï Øóïæýª Øï ðº çæøìþí , óôÆ äØåŁíÞ äØÆŁÝóØìÆ ŒÆØ óôç äØåŁíÞ åðåíäıôØŒÞ ŁÝóç .
Transactions and positions in options , futures , swaps , forward foreign exchange contracts , credit derivatives and embedded derivatives are recorded in the balance of payments , international reserves and international investment position .
ˇØ ŒÆôÆâïº Ýò ôøí Ææ ÷ ØŒþí ðåæØŁøæßøí ÆóöÆº åßÆò ŁåøæïýíôÆØ ìåôÆâïº Ýò ôøí ŒÆôÆŁÝóåøí ŒÆØ ðæÝðåØ íÆ ŒÆôÆª æÜöïíôÆØ , åöüóïí Ý ÷ ïıí ðæïóäØïæØóôåß , óôï ºïª ÆæØÆóìü ºïØðþí åðåíäýóåøí .
Initial margin payments are regarded as changes in deposits and should be recorded , if identifiable , in the other investment account .
˙ ÆíôØìåôþðØóç ôøí ŒÆôÆâïº þí ôøí ðæüóŁåôøí ðåæØŁøæßøí ªØÆ ŒÜº ıłç ôøí äØÆŒıìÜíóåøí åîÆæôÜôÆØ Æðü ôïí ôýðï ôøí åí ºüª ø ðåæØŁøæßøí : ïØ ŒÆôÆâïº Ýò ôøí ðæüóŁåôøí ðåæØŁøæßøí ªØÆ ŒÜº ıłç ôøí äØÆŒıìÜíóåøí ðïı Æöïæïýí äØŒÆØþìÆôÆ ðæïÆßæåóçò ŁåøæïýíôÆØ , ŒÆôÆæ ÷ Þí , ìåôÆâïº Ýò ŒÆôÆŁÝóåøí ŒÆØ , åöüóïí Ý ÷ ïıí ðæïóäØïæØóôåß , ðæÝðåØ íÆ ŒÆôÆª æÜöïíôÆØ óôØò « ºïØðÝò åðåíäýóåØò » .
The treatment of variation margin payments depends on the form of the variation margin ; options-style variation margins are regarded , in principle , as changes in deposits and should be recorded , if identifiable , under the item  other investment .
ˇØ ŒÆôÆâïº Ýò ôøí ðæüóŁåôøí ðåæØŁøæßøí ªØÆ ŒÜº ıłç ôøí äØÆŒıìÜíóåøí ðïı Æöïæïýí óıìâüº ÆØÆ ìåºº ïíôØŒÞò åŒðº Þæøóçò ŁåøæïýíôÆØ , ŒÆôÆæ ÷ Þí , óıíÆººÆª Ýò åðß ðÆæÆªþª øí ŒÆØ ðæÝðåØ íÆ ŒÆôÆª æÜöïíôÆØ óôï ºïª ÆæØÆóìü ÷ æçìÆôïïØŒïíïìØŒþí ðÆæÆªþª øí .
Futures-style variation margin payments are regarded , in principle , as transactions in derivatives and should be recorded in the financial derivatives account .
Óôçí ðåæßðôøóç ôøí äØŒÆØøìÜôøí ðæïÆßæåóçò , ôï ðº Þæåò ôßìçìÆ ôïı äØŒÆØþìÆôïò ( äçº ÆäÞ ç ôØìÞ Æª ïæÜò / ðþº çóçò ôïı äØŒÆØþìÆôïò ðæïÆßæåóçò ŒÆØ ç ó ÷ åôØŒÞ ðæïìÞŁåØÆ ) ðæÝðåØ íÆ ŒÆôÆª æÜöåôÆØ óôï ºïª ÆæØÆóìü ÷ æçìÆôïïØŒïíïìØŒþí ðÆæÆªþª øí .
In the case of options , the full premium ( i.e. the purchase / sale price of the options and the implied service charge ) should be recorded as financial derivatives .
˙ ŒÆŁÆæÞ Œßíçóç ôøí æïþí äØÆŒÆíïíØóìþí ðïı óıíäÝïíôÆØ ìå ôÆ ðÆæÜªøª Æ åðØôïŒßøí ðæÝðåØ íÆ ŒÆôÆª æÜöåôÆØ óôÆ «÷ æçìÆôïïØŒïíïìØŒÜ ðÆæÜªøª Æ » .
The net stream of settlement flows associated with interest rate derivatives should be recorded as financial derivatives .
ÔÆ åíóøìÆôøìÝíÆ ðÆæÜªøª Æ ðæÝðåØ íÆ ŒÆôÆª æÜöïíôÆØ ìÆæß ìå ôï ıðïŒåßìåíï ÷ æçìÆôïäïôØŒü ìÝóï ŒÆØ äåí ðæÝðåØ íÆ ŒÆôÆª æÜöïíôÆØ ŒÆØ íÆ ÆðïôØìþíôÆØ ÷ øæØóôÜ óôÆ óôÆôØóôØŒÜ óôïØ ÷ åßÆ ôïı Øóïæıª ßïı ðº çæøìþí , ôøí äØåŁíþí äØÆŁåóßìøí ŒÆØ ôçò äØåŁíïýò åðåíäıôØŒÞò ŁÝóçò .
Embedded derivatives should be recorded together with the underlying financial instrument and should not be recorded and valued separately in balance of payments , international reserves and international investment position statistics .
˙ ôÆîØíüìçóç óıª ŒåŒæØìÝíøí ìÝóøí ôøí ðØóôøôØŒþí ðÆæÆªþª øí ðæÝðåØ íÆ ÆðïöÆóßæåôÆØ ŒÆôÜ ðåæßðôøóç .
The classification of specific instruments of credit derivatives should be decided upon on a caseby-case basis .
˙ Æðïôßìçóç ôøí ÷ æçìÆôïïØŒïíïìØŒþí ðÆæÆªþª øí ðæÝðåØ íÆ ªßíåôÆØ ìå âÜóç ôØò ôØìÝò ôçò Æª ïæÜò .
The valuation of financial derivatives should be conducted on a marked-to-market basis .