natgillin/translations-raw huggingface dataset:
Oi eccqauÝy amapqoraqlocÞy amsikocßfomsai rso sÝkoy sot epülemot sqilÞmot , ejsüy apü siy lg pqaclasopoigheßrey fglßey pot Ývotm lesaueqheß rso kocaqiarlü aposekerlÜsxm vqÞrexy rso sÝkoy sgy vqÞrgy · rsg diÜqjeia sot sqilÞmot , oi rtmakkacÝy jasavxqoýmsai le siy silÝy jai siy irosilßey rtmakkacÞy .
Revaluation bookings shall be reversed at the end of the next quarter , except for unrealised losses taken to the profit and loss account at the end of the year ; during the quarter any transactions shall be reported at transaction prices and rates .
Lßa rtluxmßa epamacoqÜy jasacqÜuesai rso pahgsijü rjÝkoy sot irokocirloý xy eireqvülemg jasÜherg jaktpsülemg apü aruÜkeia , emþ so rsoiveßo pot vqgrilopoießsai xy aruÜkeia paqalÝmei rso emeqcgsijü rjÝkoy sot irokocirloý .
A repurchase agreement shall be recorded as a collateralised inward deposit on the liabilities side of the balance sheet , while the item that has been given as collateral remains on the asset side of the balance sheet .
Sa pxkghÝmsa vqeücqaua , sa opoßa pqüjeisai ma aposekÝrotm amsijeßlemo epamacoqÜy bÜrei rtluxmiþm epamacoqÜy , amsilesxpßfomsai apü sgm tpovqeoýlemg re epamacoqÜ soty EJS / EhmJS ram ma aposekoýram ajüla slÞla sot vaqsoutkajßot apü so opoßo pqoÞkham .
Securities sold which are to be repurchased under repurchase agreements shall be treated by the ECB / NCB required to repurchase them as if the assets in question were still part of the portfolio from which they were sold .
Lßa amsirsqepsÝa rtluxmßa epamacoqÜy jasacqÜuesai rso emeqcgsijü rjÝkoy sot irokocirloý xy eneqvülemo dÜmeio jaktpsülemo apü aruÜkeia cia so porü sot dameßot .
A reverse repurchase agreement shall be recorded as a collateralised outward loan on the assets side of the balance sheet for the amount of the loan .
G anßa sxm vqeocqÜuxm pot apojsþmsai bÜrei amsirsqepsÝxm rtluxmiþm epamacoqÜy dem amapqoraqlüfesai , jamÝma de jÝqdoy Þ fglßa pot apoqqÝei apü atsÝy dem lesauÝqesai rso kocaqiarlü aposekerlÜsxm vqÞrexm apü so dameirsÞ sxm jeuakaßxm .
Securities acquired under reverse repurchase agreements shall not be revalued and no profit or loss arising thereon shall be taken to the profit and loss account by the party lending the funds .
Oi rtluxmßey epamacoqÜy , oi opoßey auoqoým vqeücqaua pot ejuqÜfomsai re nÝmo mülirla , dem epgqeÜfotm so lÝro jürsoy sgy rtmakkaclasijÞy hÝrgy sot rtcjejqilÝmot molßrlasoy .
Repurchase agreements involving securities denominated in foreign currencies shall have no effect on the average cost of the currency position .
Rsgm peqßpsxrg dameirsijþm rtmakkacþm epß vqeocqÜuxm , sa vqeücqaua paqalÝmotm rsom irokocirlü sot lesabibÜfomsoy .
In the case of security lending transactions , the securities shall remain on the balance sheet of the transferor .
Oi em kücx rtmakkacÝy jasacqÜuomsai le som ßdio sqüpo pot oqßfesai cia siy pqÜneiy epamacoqÜy .
Such transactions shall be accounted for in the same manner as that prescribed for repurchase operations .
EÜm , xrsüro , sa vqeücqaua pot aposÝkeram amsijeßlemo sot dameßot dem bqßrjomsai rsom apohesÞqio vþqo sot pqoy om g lesabßbarg rso sÝkoy sgy vqÞrgy , o seketsaßoy apaiseßsai ma dgliotqcÞrei pqübkewg cia fglßey , eÜm g acoqaßa anßa sxm tpojeilÝmxm vqeocqÜuxm Ývei atngheß apü sgm gleqolgmßa rýmawgy sot dameßot , jai ma eluamßrei tpovqÝxrg ( cia amalesabßbarg sxm vqeocqÜuxm ) , eÜm sa vqeücqaua Ývotm em sx lesaný pxkgheß apü atsüm .
If , however , securities borrowed are not kept in the depot of the transferee at the year-end , the transferee shall be required to establish a provision for losses if the market value of the underlying securities has risen since the contract date of the lending transaction and to show a liability ( retransfer of the securities ) if the securities have been sold in the mean time by the transferee .
Oi qoÝy vqtroý , oi opoßey rvesßfomsai le siy em kücx rtmakkacÝy pot jakýpsomsai apü aruÜkeia , dem jasacqÜuomsai rsiy kocirsijÝy jasarsÜreiy , o de kocirsijüy veiqirlüy sgy diauoqÜy lesaný sgy Ülergy jai sgy pqoherliajÞy silÞy sgy rtmakkacÞy diemeqceßsai bÜrei sgy aqvÞy sgy pqaclasopoiÞrexy sxm erüdxm / enüdxm . ¢ qhqo 9 SqapefocqallÜsia jai jÝqlasa 1 .
Collateralised gold transactions shall be treated as repurchase agreements .
Sa sqapefocqallÜsa Ükkxm rtllesevümsxm jqasþm lekþm , sa opoßa bqßrjomsai rsgm jasovÞ lßay EhmJS , dem amsilesxpßfomsai kocirsijÜ xy sqapefocqallÜsia re jtjkouoqßa , akkÜ xy tpükoipa emsüy sot EtqxrtrsÞlasoy . G diadijarßa kocirsijoý veiqirloý sxm sqapefocqallasßxm Ükkxm rtllesevümsxm jqasþm lekþm eßmai g ajükothg : a ) g EhmJS pot eirpqÜssei sqapefocqallÜsa , sa opoßa eßmai ejuqarlÝma re ehmijÝy molirlasijÝy lomÜdey ( sgy fþmgy sot
The gold flows relating to these collateralised transactions shall not be recorded in the financial statements and the difference between the spot and forward prices of the transaction shall be treated on an accruals basis .
JEUAKAIO II RTMHERG JAI JAMOMER APOSILGRGR SOT IROKOCIRLOT
CHAPTER II COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET
¢ qhqo 6 Rýmherg sot irokocirloý G rýmherg sot irokocirloý sgy EJS jai sxm EhmJS , cia soty rjopoýy sgy tpobokÞy rsoiveßxm sot ERJS , barßfesai rsg dolÞ pot jahoqßfesai rso paqÜqsgla IV .
Article 6 Composition of the balance sheet The composition of the balance sheet of the ECB / NCBs for ESCB reporting purposes shall be based on the structure established in Annex IV .
¢ qhqo 7 Jamümey aposßlgrgy sot irokocirloý 1 .
Article 7 Balance sheet valuation rules 1 .
Oi sqÝvotrey acoqaßey silÝy jai irosilßey vqgrilopoioýmsai cia soty rjopoýy sgy aposßlgrgy sot irokocirloý , ejsüy eÜm Ükkxy oqßfesai rso paqÜqsgla IV .
Current market rates and prices shall be used for balance sheet valuation purposes unless specified otherwise in Annex IV .
G amapqoraqlocÞ sgy anßay sot vqtroý , sxm vqglasodosijþm lÝrxm re nÝmo mülirla , sxm vqeocqÜuxm jai sxm vqglasooijomolijþm lÝrxm ( emsüy jai ejsüy irokocirloý ) diemeqceßsai sgm gleqolgmßa sgy sqilgmiaßay amapqoraqlocÞy , rsg lÝrg acoqaßa irosilßa jai sg lÝrg acoqaßa silÞ .
The revaluation of gold , foreign currency instruments , securities and financial instruments ( on-balance-sheet and off-balance-sheet ) shall be performed on the quarterly revaluation date at mid-market rates and prices . This shall not preclude the ECB / NCBs from revaluing their portfolios on a more frequent basis for internal purposes , provided that only data at transaction value will be reported during the quarter .
Atsü dem elpodßfei sgm EJS Þ siy EhmJS ma pqobaßmotm re rtvmüseqg amapqoraqlocÞ sgy anßay sxm vaqsoutkajßxm soty , cia erxseqijoýy rjopoýy , tpü sgm pqoûpüherg üsi rsg diÜqjeia sot sqilÞmot tpobÜkkomsai lümo rsoiveßa rsgm anßa rtmakkacÞy . 3 .
3 . No distinction shall be made between price and currency revaluation differences for gold , but a single gold revaluation difference shall be accounted for , based on the euro price per defined unit of weight of gold derived from the EUR / USD exchange rate on the quarterly revaluation date .
Dem cßmesai jalßa diÜjqirg lesaný sxm diauoqþm apü amapqoraqlocÞ sgy silÞy jai sgy rtmakkaclasijÞy irosilßay cia so vqtrü : g lomadijÞ diauoqÜ apü sgm amapqoraqlocÞ sgy anßay sot vqtroý kocirsijopoießsai bÜrei sgy silÞy re etqþ amÜ oqirlÝmg lomÜda bÜqoty vqtroý , üpxy atsÞ pqojýpsei apü sg rtmakkaclasijÞ irosilßa etqþ / dokaqßot GPA sgm gleqolgmßa sgy sqilgmiaßay amapqoraqlocÞy .
Revaluation shall take place on a currency-by-currency basis for foreign exchange ( including on-balance-sheet and off-balance-sheet transactions ) and on a code-by-code basis ( same ISIN number / type ) for securities , except for those securities included in the item  Other financial assets , which shall be treated as separate holdings . Article 9 Banknotes and coins 1 .
G amapqoraqlocÞ cia so rtmÜkkacla cßmesai jasÜ mülirla ( rtlpeqikalbamolÝmxm sxm rtmakkacþm emsüy jai ejsüy irokocirloý ) jai cia sa vqeücqaua jasÜ jxdijü ( ßdioy aqihlüy / sýpoy ISIN ) , enaiqotlÝmxm sxm vqeocqÜuxm pot peqikalbÜmomsai rsgm olÜda « KoipÜ vqglasooijomolijÜ rsoiveßa emeqcgsijoý » , sa opoßa amsilesxpßfomsai xy nevxqirsÜ diahÝrila .
Banknotes of other participating Member States held by an NCB shall not be accounted for as banknotes in circulation , but as intra-Eurosystem balances . The procedure for treating banknotes of other participating Member States shall be the following : ( a ) the NCB receiving banknotes denominated in national ( euro area ) currency units issued by another NCB shall
etqþ ) jai Ývotm ejdoheß apü Ükkg EhmJS , cmxrsopoieß jahgleqimÜ rsgm ejdßdotra EhmJS sgm anßa sxm sqapefocqallasßxm pot pqorjolßrsgjam cia amsakkacÞ , ejsüy eÜm g porüsgsa cia sg rtcjejqilÝmg glÝqa eßmai lijqÞ .
notify the issuing NCB on a daily basis of the value of banknotes paid in to be exchanged , unless a given daily volume is low .
G ejdßdotra EhmJS ejdßdei rvesijÞ emsokÞ pkgqxlÞy rsgm EhmJS pot eirpqÜssei sa sqapefocqallÜsia , lÝrx sot rtrsÞlasoy Target · b ) g pqoraqlocÞ sxm aqihlgsijþm rsoiveßxm pot amsirsoivoým rsa « sqapefocqallÜsia re jtjkouoqßa » cßmesai rsa kocirsijÜ bibkßa sgy ejdßdotray EhmJS , lesÜ sgm paqakabÞ sgy pqoamaueqheßray cmxrsopoßgrgy .
The issuing NCB shall issue a corresponding payment to the receiving NCB via the Target system ; ( b ) the adjustment of the  banknotes in circulation  figures shall take place in the books of the issuing NCB on receipt of the abovementioned notification .
Sa aqihlgsijÜ rsoiveßa pot amsirsoivoým rsa « sqapefocqallÜsia re jtjkouoqßa » tpokocßfomsai rýluxma le lßa apü siy dýo ajükothey lehüdoty : LÝhodoy A : BC = BP  BD  NR  S LÝhodoy B : BC = BI  BR  NR ¼ pot : BC eßmai sa aqihlgsijÜ rsoiveßa pot amsirsoivoým rsa « sqapefocqallÜsia re jtjkouoqßa » BP eßmai g anßa sxm sqapefocqallasßxm pot paqÞvhgram Þ ekÞuhgram apü so ejstpxsijü ßdqtla BD eßmai g anßa jasarsqÜugjam sxm sqapefocqallasßxm pot b ) sa lg pqaclasopoighÝmsa jÝqdg dem jasacqÜuomsai xy Ýroda , akkÜ lesauÝqomsai apetheßay re kocaqiarlü amapqoraqlocÞy · c ) oi lg pqaclasopoigheßrey fglßey lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy , üsam tpeqbaßmotm pqogcoýlema jÝqdg apü amapqoraqlocÞ , sa opoßa jasacqÜugjam rsom amsßrsoivo kocaqiarlü amapqoraqlocÞy · d ) oi lg pqaclasopoigheßrey fglßey pot lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy dem amsikocßfomsai Ýmamsi mÝxm lg pqaclasopoighÝmsxm jeqdþm epülemxm vqÞrexm · e ) oi lg pqaclasopoigheßrey fglßey pot auoqoým opoiodÞpose vqeücqauo Þ mülirla Þ diahÝrila vqtroý dem amsikocßfomsai Ýmamsi lg pqaclasopoighÝmsxm jeqdþm pot auoqoým Ükka vqeücqaua Þ molßrlasa Þ vqtrü .
The  banknotes in circulation  figure shall be calculated according to either of the following two methods : Method A : BC = BP  BC  NR  S Method B : BC = BI  BR  NR Where : BC is the  banknotes in circulation  figure BP is the value of banknotes produced or received from the printer BD is the value of banknotes destroyed NR is the value of banknotes of other participating Member States held by other NCBs ( settled but not yet repatriated ) BI is the value of banknotes issued BR is the value of banknotes received S is the value of banknotes in stock / vault .
PÜmsxy , g lÝhodoy sot erxseqijoý bahloý apüdorgy euaqlüfesai tpovqexsijÜ xy pqoy sa vqeücqaua tpü so Üqsio le emapolÝmotra diÜqjeia fxÞy Ümx sot emüy Ýsoty apü sgm acoqÜ soty . 3 .
3 . The  banknotes in circulation  figure shall not include national coins , which shall be identified separately .
Oi lesabasijoß kocaqiarloß pot auoqoým vqglasooijomolijÜ rsoiveßa sot emeqcgsijoý jai sot pahgsijoý ( p.v. pkgqxsÝoi süjoi jai aporberheßrey diauoqÝy tpÝq / tpü so Üqsio ) tpokocßfomsai jai eccqÜuomsai rsoty kocaqiarloýy re sqilgmiaßa sotkÜvirsom bÜrg . Oi lesabasijoß kocaqiarloß pot auoqoým Ükka rsoiveßa tpokocßfomsai jai kocirsijopoioýmsai re esÞria sotkÜvirsom bÜrg .
4 . After the transitional period and without prejudice to Article 15 ( 1 ) of Council Regulation ( EC ) No 974/98 of 3 May 1998 on the introduction of the euro ( 1 ) , NCBs shall maintain separate accounts for banknotes denominated in national ( euro area ) currency units and euro banknotes .
G EJS Þ oi EhmJS Ývotm sg dtmasüsgsa ma diemeqcoým rtvmüseqoty jai kepsoleqÝrseqoty tpokocirloýy sxm lesabasijþm kocaqiarlþm , tpü sgm pqoûpüherg üsi rsg diÜqjeia sot sqilÞmot tpobÜkkomsai lümo rsoiveßa rsgm anßa rtmakkacÞy . 5 .
5 . The  banknotes in circulation  figure at the beginning of the transitional period shall be recorded in accordance with the current national practices with respect to banknotes which ceased to be legal tender before and during the transitional period .
Oi lesabasijoß kocaqiarloß pot ejuqÜfomsai re nÝma molßrlasa lesasqÝpomsai le sg lÝrg acoqaßa irosilßa rso sÝkoy sot sqilÞmot jai oi rvesijÝy eccqauÝy amsikocßfomsai le bÜrg sgm ßdia irosilßa .
( b ) unrealised gains shall not be recognised as income , but transferred directly to a revaluation account ; ( c ) unrealised losses shall be taken to the profit and loss account when exceeding previous revaluation gains registered in the corresponding revaluation account ;
6 . Lümo oi rtmakkacÝy pot rtmepÜcomsai lesabokÞ sxm diaherßlxm jÜpoiot rtcjejqilÝmot molßrlasoy lpoqoým ma Ývotm xy aposÝkerla sg dgliotqcßa pqaclasopoighÝmsxm jeqdþm Þ fgliþm re rtmÜkkacla .
( e ) there shall be no netting of unrealised losses in any one security , or in any currency or in gold holdings against unrealised gains in other securities or currencies or gold . 2 .
¢ qhqo 11 Jürsoy rtmakkacþm 1 . Oi ajükothoi cemijoß jamümey irvýotm cia so jürsoy rtmakkacþm : a ) g lÝhodoy sot lÝrot jürsoty vqgrilopoießsai re gleqÞria bÜrg cia so vqtrü , sa vqglasodosijÜ lÝra re nÝmo mülirla jai sa vqeücqaua , pqojeilÝmot ma tpokocirseß so jürsoy jsÞrexy sxm pxkghÝmsxm rsoiveßxm , re rtmÜqsgrg le sgm epßdqarg sxm diajtlÜmrexm sgy rtmakkaclasijÞy irosilßay Þ / jai sxm silþm ·
Premiums or discounts arising on issued and purchased securities shall be calculated and presented as part of interest income and shall be amortised over the remaining life of the securities , either according to the straight-line method or the internal rate of return ( IRR ) method . The IRR method shall , however , be mandatory for discount securities with a remaining maturity of more than one year at the time of acquisition .
NR eßmai g anßa sxm sqapefocqallasßxm Ükkxm rtllesevümsxm jqasþm lekþm , sa opoßa bqßrjomsai rsgm jasovÞ Ükkxm EhmJS ( diajamomirlÝma akkÜ üvi ajülg epamapasqirlÝma ) BI eßmai g anßa sxm ejdohÝmsxm sqapefocqallasßxm BR eßmai g anßa sxm eirpqavhÝmsxm sqapefocqallasßxm S eßmai g anßa sxm sqapefocqallasßxm rsa saleßa / hgratqoutkÜjia 3 .
3 . Accruals for financial assets and liabilities ( e.g. interest payable and amortised premiums / discounts ) shall be calculated and recorded / booked in the accounts at least quarterly .
Sa aqihlgsijÜ rsoiveßa pot amsirsoivoým rsa « sqapefocqallÜsia re jtjkouoqßa » dem peqikalbÜmotm sa ehmijÜ jÝqlasa , sa opoßa pqordioqßfomsai nevxqirsÜ .
Accruals for other items shall be calculated and recorded / booked in the accounts at least on an annual basis .
LesÜ so pÝqay sgy lesabasijÞy peqiüdot jai le sgm epiuýkang sot Üqhqot 15 paqÜcqauoy 1 sot jamomirloý ( EJ ) aqih .
The ECB / NCBs may calculate accruals on a more frequent detailed basis provided that only data at transaction value will be reported during the quarter .
974/98 sot Rtlbotkßot , sgy 3gy LaÀot 1998 , cia sgm eiracxcÞ sot etqþ ( 1 ) , oi EhmJS sgqoým vxqirsoýy kocaqiarloýy cia sa sqapefocqallÜsia pot eßmai ejuqarlÝma re ehmijÝy molirlasijÝy lomÜdey ( sgy fþmgy sot etqþ ) jai cia sa sqapefocqallÜsia etqþ . 5 .
5 . Accruals denominated in foreign currencies shall be translated at the mid-market rate at the end of the quarterly period and reversed at the same rate .
Rsgm aqvÞ sgy lesabasijÞy peqiüdot , sa aqihlgsijÜ rsoiveßa pot amsirsoivoým rsa « sqapefocqallÜsia re jtjkouoqßa » jasacqÜuomsai rýluxma le siy irvýotrey ehmijÝy pqajsijÝy pot auoqoým sqapefocqallÜsia sa opoßa Ýpawam ma aposekoým mülilo vqÞla pqim apü sg lesabasijÞ peqßodo jai rsg diÜqjeia atsÞy . JEUAKAIO III KOCIRSIJOPOIGRG APOSEKERLASXM
Article 11 Cost of transactions 1 . The following general rules shall apply to the cost of transactions : ( a ) the average cost method shall be used on a daily basis for gold , foreign currency instruments and securities , to compute the acquisition cost of items sold , having regard to the effect of exchange rate and / or price movements ;
¢ qhqo 10 Kocirsijopoßgrg aposekerlÜsxm 1 .
Article 10 Recognition of income 1 .
Oi ajükothoi jamümey irvýotm cia sg kocirsijopoßgrg sxm aposekerlÜsxm : a ) sa pqaclasopoighÝmsa jÝqdg jai oi pqaclasopoigheßrey fglßey lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy · ( 1 ) EE L 139 sgy 11.5.1998 , r. 1 ..
( a ) The following rules shall apply to income recognition : realised gains and realised losses shall be taken to the profit and loss account ; ( 1 ) OJ L 139 , 11.5.1998 , p. 1 .
b ) g silÞ / irosilßa lÝrot jürsoty sot rsoiveßot sot emeqcgsijoý / pahgsijoý leiþmesai / atnÜmesai apü siy lg pqaclasopoigheßrey fglßey pot lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy rso sÝkoy sgy vqÞrgy · c ) rsgm peqßpsxrg apüjsgrgy vqeocqÜuxm le sojoleqßdia , so acoqafülemo porü sxm sojoleqidßxm kocßfesai xy lelomxlÝmo rsoiveßo .
( b ) the average cost price / rate of the asset / liability shall be reduced / increased by unrealised losses taken to the profit and loss account at the year-end ; ( c ) in the case of the acquisition of coupon securities , the amount of coupon income purchased shall be treated as a separate item .
Rsgm peqßpsxrg vqeocqÜuxm pot ejuqÜfomsai re nÝmo mülirla , so em kücx porü peqikalbÜmesai rsa diahÝrila sot molßrlasoy atsoý , akkÜ dem peqikalbÜmesai rso jürsoy Þ sgm silÞ sot rsoiveßot sot emeqcgsijoý , pqojeilÝmot ma jahoqirseß g lÝrg silÞ .
In the case of securities denominated in foreign currency , it shall be included in the holding of that currency , but shall not be included in the cost or price of the asset for the purpose of determining the average price .
Oi ajükothoi eidijoß jamümey irvýotm cia sa vqeücqaua :
The following special rules shall apply to securities : transactions shall be recorded at the transaction price and booked in the financial accounts at the clean price ;
jürsoy ma paqalÝmei alesÜbkgso .
remains unchanged .
Oi diauoqÝy rsg lÝrg irosilßa / silÞ vqtroý lesaný sxm eirqoþm jai sxm ejqoþm pot rgleiþhgjam rsg diÜqjeia sgy glÝqay Ývotm epßrgy xy aposÝkerla pqaclasopoighÝmsa jÝqdg Þ fglßey .
Differences in the average rate / gold price between inflows and outflows made during the day shall also result in realised gains or losses .
Re peqßpsxrg aqmgsijÞy hÝrgy xy pqoy nÝmo mülirla Þ vqtrü , g pqoamaueqheßra pqorÝccirg amsirsqÝuesai .
Where a liability situation exists in respect of a foreign currency or gold position , the reverse treatment shall apply to the aforementioned approach .
EpolÝmxy , so lÝro jürsoy sgy hÝrgy sot pahgsijoý epgqeÜfesai apü siy jahaqÝy pxkÞreiy , emþ oi jahaqÝy acoqÝy leiþmotm sg hÝrg rsg tpÜqvotra rsahlirlÝmg lÝrg irosilßa / silÞ vqtroý · e ) so jürsoy sxm pqÜnexm rtmakkÜclasoy jai Ükka cemijÜ Ýnoda eccqÜuomsai rso kocaqiarlü sxm aposekerlÜsxm vqÞrexy .
Thus the average cost of the liability position shall be affected by net sales , while net purchases shall reduce the position at the existing weighted average rate / gold price ; ( e ) costs of foreign exchange transactions and other general costs shall be posted to the profit and loss account .
a ) oi rtmakkacÝy jasacqÜuomsai le sgm silÞ rtmakkacÞy jai eccqÜuomsai rsoty vqglasooijomolijoýy kocaqiarloýy le sgm jahaqÞ silÞ · b ) sa uýkajsqa jai oi dioijgsijÝy aloibÝy , sa Ýnoda sÞqgrgy sqevoýlemxm kocaqiarlþm jai Ükka Ýllera Ýnoda dem hexqoýmsai xy jürsoy rtmakkacÞy jai peqikalbÜmomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy .
( b ) custody and management fees , current account fees and other indirect costs are not considered as transaction costs and shall be included in the profit and loss account . They shall not be treated as part of the average cost of a particular asset ;
Dem kocßfomsai xy slÞla sot lÝrot jürsoty emüy rtcjejqilÝmot rsoiveßot sot emeqcgsijoý · c ) sa Ýroda jasacqÜuomsai ajahÜqirsa , o de paqajqasoýlemoty apodosÝoy uüqoy jai oi koipoß uüqoi jasacqÜuomsai vxqirsÜ · d ) pqojeilÝmot ma tpokocirseß so lÝro jürsoy acoqÜy emüy vqeocqÜuot , eßse i ) ükey oi acoqÝy pot pqaclasopoiÞhgjam rsg diÜqjeia sgy glÝqay pqorsßhemsai , le sgm silÞ jürsoty , rsa diahÝrila sgy pqogcoýlemgy glÝqay , paqÜcomsay lia mÝa rsahlirlÝmg lÝrg silÞ , pqim apü sg kocirsijopoßgrg sxm pxkÞrexm cia sgm ßdia glÝqa , eßse ii ) oi lelomxlÝmey acoqÝy jai pxkÞreiy vqeocqÜuxm jasacqÜuomsai le sg reiqÜ jasÜ sgm opoßa pqaclasopoiÞhgjam rsg diÜqjeia sgy glÝqay , le rjopü som tpokocirlü sgy amahexqglÝmgy lÝrgy silÞy .
Article 12 General rules 1 . Foreign exchange forward transactions , forward legs of foreign exchange swaps and other currency instruments involving an exchange of one currency for another at a future date shall be included in the net foreign currency positions for calculating foreign exchange gains and losses .
Oi ajükothoi eidijoß jamümey irvýotm cia so vqtrü jai so rtmÜkkacla : a ) oi rtmakkacÝy re nÝmo mülirla , oi opoßey dem rtmepÜcomsai lesabokÞ sxm diaherßlxm sot molßrlasoy atsoý , lesasqÝpomsai re etqþ le bÜrg sg rtmakkaclasijÞ irosilßa sgy gleqolgmßay rýmawgy sgy rýlbargy Þ sgy gleqolgmßay diajamomirloý jai dem epgqeÜfotm so jürsoy acoqÜy sxm diaherßlxm sot rtcjejqilÝmot molßrlasoy · b ) oi rtmakkacÝy re nÝmo mülirla , oi opoßey rtmepÜcomsai lesabokÞ sxm diaherßlxm sot molßrlasoy atsoý , lesasqÝpomsai re etqþ le bÜrg sg rtmakkaclasijÞ irosilßa sgy gleqolgmßay rýmawgy sgy rýlbargy Þ sgy gleqolgmßay diajamomirloý · c ) oi pqaclasijÝy saleiajÝy eirpqÜneiy jai pkgqxlÝy aposilþmsai rsg lÝrg acoqaßa rtmakkaclasijÞ irosilßa , sg glÝqa sot diajamomirloý · d ) oi jahaqÝy acoqÝy molirlÜsxm jai vqtroý pot pqaclasopoioýmsai rsg diÜqjeia sgy glÝqay pqorsßhemsai , le so lÝro jürsoy sxm acoqþm sgy glÝqay cia jÜhe mülirla jai cia so vqtrü , rsa diahÝrila sgy pqogcoýlemgy glÝqay , paqÜcomsay lia mÝa rsahlirlÝmg lÝrg irosilßa / silÞ vqtroý .
( d ) for the purpose of calculating the average purchase cost of a security , either ( i ) all purchases made during the day shall be added at cost to the previous day 's holding to produce a new weighted average price before applying the sales for the same day ; or ( ii ) individual purchases and sales of securities may be applied in the order in which they occurred during the day for the purpose of calculating the revised average price .
Rsgm peqßpsxrg jahaqþm pxkÞrexm , o tpokocirlüy sot pqaclasopoighÝmsoy jÝqdoty Þ sgy pqaclasopoigheßray fglßay barßfesai rso lÝro jürsoy sot amsßrsoivot molßrlasoy Þ sxm diaherßlxm vqtroý sgy pqogcoýlemgy glÝqay , Ýsri þrse so lÝro JEUAKAIO IV KOCIRSIJOI JAMOMER CIA PQANEIR EJSOR IROKOCIRLOT
The following special rules shall apply to gold and foreign exchange : ( a ) transactions in a foreign currency which entail no change in the holding of that currency shall be translated into euro , using the exchange rate of the contract or settlement date , and shall not affect the acquisition cost of that holding ;
¢ qhqo 12 Cemijoß jamümey 1 .
Article 13 Foreign exchange forward transactions 1 .
Oi pqoherliajÝy pqÜneiy rtmakkÜclasoy , sa pqoherliajÜ rjÝkg sxm pqÜnexm amsakkacÞy molirlÜsxm jai Ükkey pqÜneiy pot rtmepÜcomsai amsakkacÞ emüy molßrlasoy Ýmamsi Ükkot re lekkomsijÞ gleqolgmßa peqikalbÜmomsai rsgm jahaqÞ rtmakkaclasijÞ hÝrg , pqojeilÝmot ma tpokocirsoým sa jÝqdg jai oi fglßey re rtmÜkkacla .
Forward purchases and sales shall be recognised in off-balance-sheet accounts from the trade date to the settlement date at the spot rate of the forward transaction .
Oi pqÜneiy amsakkacÞy episojßjxm , sa rtlbükaia lekkomsijÞy ejpkÞqxrgy , oi pqoherliajÝy rtluxmßey episojßxm jai Ükkey pqÜneiy epß episojßxm jasacqÜuomsai jai amapqoraqlüfomsai jasÜ rsoiveßo . Oi pqÜneiy atsÝy amsilesxpßfomsai xy nevxqirsÜ rsoiveßa re rvÝrg le sa rsoiveßa emsüy irokocirloý .
Gains and losses on sale transactions shall be calculated using the average cost of the currency position on the contract date ( plus two or three working days ) in accordance with the daily netting procedure for purchases and sales .