natgillin/translations-raw huggingface dataset:
Xy diÜqjeia jasÜ sgm Ýjdorg ( aqvijÞ diÜqjeia ) moeßsai g jahoqirlÝmg diÜqjeia fxÞy vqglasodosijoý lÝrot , pqim apü sgm paqÝketrg sgy opoßay dem lpoqeß ma enacoqarseß ( p.v. vqeücqaua ) Þ lpoqeß ma enacoqarseß lümo le euaqlocÞ oqirlÝmgy loquÞy jýqxrgy ( p.v. cia oqirlÝmey loquÝy jasahÝrexm ) .
Maturity at issue ( original maturity ) refers to the fixed period of life of a financial instrument before which it cannot be redeemed ( e.g. debt securities ) or before which it can be redeemed only with some kind of penalty ( e.g. some types of deposits ) .
G peqßodoy pqoeidopoßgrgy amsirsoiveß rso diÜrsgla apü sgm amaccekßa sgy pqühergy sot dijaioývot ma enacoqÜrei so lÝro Ýxy sgm gleqolgmßa jasÜ sgm opoßa atsüy molilopoießsai ma so lesasqÝwei re lesqgsÜ vxqßy jtqþreiy .
The period of notice corresponds to the time between the moment the holder gives notice of an intention to redeem the instrument and the date on which the holder is allowed to convert it into cash without incurring a penalty .
Sa vqglasodosijÜ lÝra sanimoloýmsai amÜkoca le sgm peqßodo pqoeidopoßgrgy , lümo euürom dem Ývei rtluxmgheß pqoherlßa .
Financial instruments are classified according to the period of notice only when there is no agreed maturity .
Oqirloß solÝxm So ERK 95 paqÝvei so pqüstpo sanimülgrgy re soleßy .
Definitions of sectors The ESA 95 provides the standard for sector classification .
Peqirrüseqey odgcßey cia sgm sanimülgrg re soleßy sxm amsirtlbakkolÝmxm , oi opoßoi dem aposekoým MVI ( lg-MVI ) jai eßmai ecjasersglÝmoi ejsüy sgy ehmijÞy epijqÜseiay , peqiÝvomsai rso ecveiqßdio sgy EJS le sßsko Money and Banking Statistics Sector Manual .
For the sector classification of non-MFI counterparties located outside the domestic territory , further guidance may be found in the ECB 's Money and Banking Statistics Sector Manual .
Sa sqapefijÜ idqýlasa pot eßmai ecjasersglÝma ejsüy sgy epijqÜseiay sxm jqasþm lekþm amauÝqomsai xy « sqÜpefey » jai üvi xy MVI .
Banking institutions located outside the Member States are referred to as  banks  rather than as MFIs .
Paqoloßxy , o üqoy « lg-MVI » auoqÜ lümo sa jqÜsg lÝkg · cia Ükkey vþqey emdeßjmtsai g vqÞrg sot üqot « lg sqapefijÜ idqýlasa » .
Similarly , the term  non-MFI  refers only to the Member States ; for other countries the term  non-banks  is appropriate .
O üqoy « lg-MVI » peqikalbÜmei soty ajükothoty soleßy jai tposoleßy : ( 1 ) Rsoty pßmajey sot deýseqot lÝqoty sot paqümsoy paqaqsÞlasoy g EJS pqÝpei ma sanimoleßsai xy MVI jÜsoijoy sgy vþqay rsgm opoßa Ývei sg utrijÞ sgy ecjasÜrsarg .
 Non-MFIs  comprise the following sectors and sub-sectors : ( 1 ) In the tables of Part 2 of this Annex , the ECB is to be classified as to MFIs resident of the country where the ECB is physically located .
L 333/26
L 333/26
 dglürio solÝa ( CemijÞ jtbÝqmgrg ) : lomÜdey jÜsoijoi jtqßxy aparvokoýlemoi le sgm paqacxcÞ lg elpoqeýrilxm acahþm jai tpgqeriþm pot pqooqßfomsai cia asolijÞ jai rtkkocijÞ jasamÜkxrg Þ / jai le sgm amadiamolÞ sot ehmijoý eirodÞlasoy jai pkoýsot ( ERK 95 , paqÜcqauoi 2.68 - 2.70 ) ,  jemsqijÞ dioßjgrg : dioijgsijÝy tpgqerßey sot jqÜsoty jai koipoß jemsqijoß uoqeßy , g aqlodiüsgsa sxm opoßxm ejseßmesai re ükg sgm oijomolijÞ epijqÜseia , ejsüy apü sg diaveßqirg sxm oqcamirlþm joimxmijÞy aruÜkirgy ( ERK 95 paqÜcqauoy 2.71 ) ,  dioßjgrg olürpomdxm jqasidßxm : vxqirsÝy herlijÝy lomÜdey pot arjoým oqirlÝmey apü siy jtbeqmgsijÝy keisotqcßey re epßpedo jasþseqo apü so epßpedo sgy jemsqijÞy dioßjgrgy jai amþseqo apü sgy sopijÞy atsodioßjgrgy , ejsüy apü sg diaveßqirg oqcamirlþm joimxmijÞy aruÜkirgy ( ERK 95 , paqÜcqauoy 2.72 ) ,  sopijÞ atsodioßjgrg : dglüria dioßjgrg , g aqlodiüsgsa sgy opoßay ejseßmesai re lÝqoy lümo sgy oijomolijÞy epijqÜseiay , ejsüy apü sa sopijÜ cqaueßa sxm oqcamirlþm joimxmijÞy aruÜkirgy ( ERK 95 paqÜcqauoy 2.73 ) ,  oqcamirloýy ( saleßa ) joimxmijÞy aruÜkirgy : herlijÝy lomÜdey ( jemsqijÝy , olürpomdxm jqasidßxm jai sopijÝy ) , g jýqia dqarsgqiüsgsa sxm opoßxm eßmai ma pqoruÝqotm joimxmijÝy paqovÝy ( ERK 95 paqÜcqauoy 2.74 ) .
 general government : resident units which are principally engaged in the production of non-market goods and services , intended for individual and collective consumption and / or in the redistribution of national income and wealth ( the ESA 95 , paragraphs 2.68 to 2.70 ) ,  central government : administrative departments of the State and other central agencies whose competence extends over the whole economic territory , except for the administration of social security funds ( the ESA 95 , paragraph 2.71 ) ,  state government : separate institutional units exercising some of the functions of government at a level below that of central government and above that of local government , except for the administration of social security funds ( the ESA 95 , paragraph 2.72 ) ,  local authorities : public administration whose competence extends only to a local part of the economic territory , excluding local agencies of social security funds ( the ESA 95 , paragraph 2.73 ) ,  social security funds : central , state and local institutional units whose principal activity is to provide social benefits ( the ESA 95 , paragraph 2.74 ) .
Rsoty soleßy sxm koipþm jasoßjxm , Þsoi rsa lg MVI jÜsoijoty , ejsüy sgy cemijÞy jtbÝqmgrgy , peqikalbÜmomsai sa ajükotha :  koipoß emdiÜleroi vqglasopirsxsijoß oqcamirloß + epijotqijoß vqglasopirsxsijoß oqcamirloß jai uoqeßy : lg molirlasijÝy vqglasodosijÝy esaiqeßey jai oiomeß esaiqeßey ( le enaßqerg siy aruakirsijÝy esaiqeßey jai sa rtmsaniodosijÜ saleßa ) , oi opoßey Ývotm xy jýqia dqarsgqiüsgsa sg vqglasopirsxsijÞ dialerokÜbgrg , rtmÜpsomsay ( amakalbÜmomsay ) tpovqeþreiy tpü loquÞ diauoqesijÞ apü so mülirla , siy jasahÝreiy Þ / jai sa rsemÜ tpojasÜrsasa sxm jasahÝrexm , apü herlijÝy lomÜdey pkgm MVI ( ERK 95 paqÜcqauoi 2.53 Ýxy 2.56 ) .
The other resident sectors , i.e. non-MFI residents other than the general government , comprise :  other financial intermediaries + financial auxiliaries : non-monetary financial corporations and quasi-corporations ( excluding insurance corporations and pension funds ) principally engaged in financial intermediation by incurring liabilities in forms other than currency , deposits and / or close substitutes for deposits from institutional units other than MFIs ( the ESA 95 , paragraphs 2.53 to 2.56 ) .
Epßrgy peqikalbÜmomsai oi epijotqijoß vqglasopirsxsijoß oqcamirloß jai uoqeßy pot apaqsßfomsai apü ükey siy vqglasodosijÝy esaiqeßey jai oiomeß esaiqeßey , oi opoßey arvokoýmsai jasÜ jýqio küco le epijotqijÝy vqglasopirsxsijÝy dqarsgqiüsgsey ( ERK 95 paqÜcqauoi 2.57 Ýxy 2.59 ) ,  aruakirsijÝy esaiqeßey ( epiveiqÞreiy ) jai rtmsaniodosijÜ saleßa : lg molirlasijÝy vqglasodosijÝy esaiqeßey jai oiomeß esaiqeßey pot arvokoýmsai jasÜ jýqio küco le sg vqglasopirsxsijÞ dialerokÜbgrg xy rtmÝpeia sgy rtcjÝmsqxrgy sxm jimdýmxm ( ERK 95 paqÜcqauoi 2.60 Ýxy 2.67 ) ,  lg vqglasodosijÝy esaiqeßey : esaiqeßey jai oiomeß esaiqeßey pot dem arvokoýmsai le sg vqglasopirsxsijÞ dialerokÜbgrg , akkÜ jasÜ jýqio küco le sgm paqacxcÞ elpoqeýrilxm acahþm jai lg vqglasodosijþm tpgqeriþm ( ERK 95 paqÜcqauoi 2.21 Ýxy 2.31 ) ,  moijojtqiÜ : Üsola Þ olÜdey asülxm le sgm idiüsgsÜ soty xy jasamakxsþm jai xy paqacxcþm acahþm jai lg vqglasopirsxsijþm tpgqeriþm apojkeirsijÜ cia ßdia sekijÞ jasamÜkxrg , jahþy jai le sgm idiüsgsÜ soty xy paqacxcþm elpoqeýrilxm acahþm jai vqglasopirsxsijþm Þ lg tpgqeriþm , le sgm pqoûpüherg üsi oi dqarsgqiüsgsÝy soty dem eßmai dqarsgqiüsgsey oiomeß esaiqeiþm .
Also included are financial auxiliaries consisting of all financial corporations and quasi-corporations that are principally engaged in auxiliary financial activities ( the ESA 95 , paragraphs 2.57 to 2.59 ) ,  insurance corporations and pension funds : non-monetary financial corporations and quasi-corporations principally engaged in financial intermediation as the consequence of the pooling of risks ( the ESA 95 , paragraphs 2.60 to 2.67 ) ,  non-financial corporations : corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services ( the ESA 95 , paragraphs 2.21 to 2.31 ) ,  households : individuals or groups of individuals as consumers , and producers of goods and non-financial services exclusively for their own final consumption , and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations .
PeqikalbÜmomsai lg jeqdorjopijÜ idqýlasa pot entpgqesoým moijojtqiÜ , sa opoßa arvokoýmsai jasÜ jýqio küco le sgm paqacxcÞ lg elpoqeýrilxm acahþm jai tpgqeriþm pot pqooqßfomsai cia epilÝqoty olÜdey moijojtqiþm ( ERK paqÜcqauoi 2.75 Ýxy 2.88 ) .
Included are non-profit institutions which serve households and which are principally engaged in the production of non-market goods and services intended for particular groups of households ( the ESA 95 , paragraphs 2.75 to 2.88 ) .
Oqirloß jasgcoqiþm lÝrxm Oi oqirloß sxm jasgcoqiþm apaisÞrexm jai tpovqeþrexm pot peqikalbÜmomsai rsgm emopoiglÝmg kocirsijÞ jasÜrsarg kalbÜmotm tpüwg sa vaqajsgqirsijÜ sxm diauüqxm vqglasopirsxsijþm rtrsglÜsxm .
Definitions of instrument categories Definitions of the categories of assets and liabilities included in the consolidated balance sheet take account of the features of different financial systems .
Re ü , si auoqÜ sgm enaruÜkirg rtmÝpeiay rsom oqirlü sxm lÝrxm , oi amakýreiy jasÜ diÜqjeia eßmai dtmasü ma amapkgqþmotm sgm Ýkkeiwg rtmÝpeiay rsiy peqipsþreiy üpot atsÜ dem eßmai pkÞqxy rtcjqßrila rsiy diÜuoqey vqglasopirsxsijÝy acoqÝy .
Maturity analyses may provide a substitute for consistency in instrument definition where instruments are not fully comparable between financial markets .
Oi paqajÜsx pßmajey paqÝvotm lia kepsoleqÞ , stpopoiglÝmg peqicqauÞ sxm jasgcoqiþm lÝrxm , siy opoßey oi EhmJS lesasqÝpotm re jasgcoqßey euaqlorsÝey re ehmijü epßpedo rýluxma le som paqümsa jamomirlü ( 1 ) .
The following tables provide a detailed standard description of the instrument categories , which NCBs transpose into categories applicable at the national level in accordance with this Regulation ( 1 ) .
( 1 ) Oi pßmajey , dgkadÞ , atsoß dem aposekoým jasakücoty vqglasodosijþm lÝrxm .
( 1 ) In other words , these tables are not lists of individual financial instruments .
L 333/27 KepsoleqÞy peqicqauÞ sxm jasgcoqiþm lÝrxm sgy lgmiaßay rtcjemsqxsijÞy kocirsijÞy jasÜrsargy sot solÝa sxm MVI JASGCOQIER EMEQCGSIJOT Jasgcoqßa PeqicqauÞ jýqixm vaqajsgqirsijþm
Official Journal of the European Communities Detailed description of instrument categories of the monthly aggregated balance sheet of the MFI sector ASSET CATEGORIES Category Description of main features L 333/27
Saleßo 2 . DÜmeia
Holdings of euro and foreign banknotes and coins in circulation that are commonly used to make payments 2 .
DiahÝrila re etqþ jai nÝma sqapefocqallÜsia jai jÝqlasa pot bqßrjomsai re jtjkouoqßa jai sa opoßa vqgrilopoioýmsai cemijÜ cia sgm pqaclasopoßgrg pkgqxlþm Cia soty rjopoýy sot rtrsÞlasoy paqovÞy rsoiveßxm , g jasgcoqßa atsÞ peqikalbÜmei jeuÜkaia , sa opoßa oi lomÜdey paqovÞy rsoiveßxm voqgcoým re dameiokÞpsey jai sa opoßa dem sejlgqiþmomsai le Ýccqaua Þ emrxlasþmomsai re emiaßo Ýccqauo ( ajülg jai am atsü Ývei jasarseß diapqaclaseýrilo ) .
Loans For the purposes of the reporting scheme , this consists of funds lent by reporting agents to borrowers , which are not evidenced by documents or are represented by a single document ( even if it has become negotiable ) .
So rsoiveßo atsü peqikalbÜmei siy apaisÞreiy le loquÞ jasahÝrexm :  dÜmeia pot voqgcoýmsai re moijojtqiÜ rso pkaßrio sgy jasamakxsijÞy pßrsgy ( dÜmeia pot voqgcoýmsai rso pkaßrio sgy pqorxpijÞy jasamÜkxrgy acahþm jai tpgqeriþm ) , dÜmeia cia acoqÜ jasoijßay ( pirsþreiy pot voqgcoýmsai cia epemdýreiy rsecarsijÞy uýrexy , rtlpeqikalbamolÝmgy sgy jasarjetÞy jasoijiþm jai kopþm rvesijþm beksixsijþm eqcariþm ) jai koipÜ ( cia paqÜdeicla , dÜmeia pot voqgcoýmsai cia epacceklasijoýy rjopoýy , emopoßgrg vqÝoty , ejpaßdetrg , j. kp .
It includes assets in the form of deposits :  loans granted to households in the form of consumer credit ( loans granted for the purpose of personal use in the consumption of goods and services ) , lending for house purchases ( credit extended for the purpose of investing in housing , including building and home improvements ) and other ( loans granted for purposes such as business , debt consolidation , education , etc .) .
) Rsa voqgcoýlema cia acoqÜ jasoijßay dÜmeia peqikalbÜmomsai dÜmeia enaruakifülema epß ajimÞsxm pot vqgrilopoioýmsai cia soty rjopoýy sgy acoqÜy jasoijßay jai , üpot eßmai euijsüy o pqordioqirlüy soty , Ükka dÜmeia cia acoqÜ jasoijßay , rtmapsülema re pqorxpijÞ bÜrg ( « pqorxpijÜ dÜmeia » ) jai enaruakifülema epß Ükkxm loquþm peqiotriajþm rsoiveßxm  jasahÝreiy re Ükka MVI  vqglasodosijÝy lirhþreiy re sqßsoty Oi rtlbÜreiy vqglasodosijÞy lßrhxrgy aposekoým rtlbÜreiy , rýluxma le siy opoßey o jasÜ mülo jýqioy emüy diaqjoýy acahoý ( « ejlirhxsÞy » ) dameßfei so em kücx peqiotriajü rsoiveßo re sqßso ( « lirhxsÞ » ) cia sg lecakýseqg  am üvi ükg  diÜqjeia oijomolijÞy fxÞy sot peqiotriajoý rsoiveßot , Ýmamsi lirhxlÜsxm pot jakýpsotm so jürsoy sot acahoý , pkÝom liay epibÜqtmrgy sejlaqsþm süjxm .
Lending for house purchases comprises loans secured on residential property that are used for the purpose of house purchase and , where identifiable , other loans for house purchases made on a personal basis or secured against other forms of assets  deposits placed with other MFIs  financial leases granted to third parties Financial leases are contracts whereby the legal owner of a durable good ( lessor ) lends these assets to a third party ( lessee ) for most if not all of the economic lifetime of the assets , in exchange for instalments covering the costs of the good plus an imputed interest charge .
Rsgm pqÜng , o lirhxsÞy hexqeßsai üsi kalbÜmei üka sa xuekÞlasa pot pqojýpsotm apü sg vqÞrg sot acahoý jai uÝqei siy dapÜmey jai soty jimdýmoty pot rtmdÝomsai le sgm jtqiüsgsa .
The lessee is in fact assumed to receive all of the benefits to be derived from the use of the good and to incur the costs and risks associated with ownership .
Cia rsasirsijoýy rjopoýy , oi rtlbÜreiy vqglasodosijÞy lßrhxrgy amsilesxpßfomsai xy dÜmeia sot ejlirhxsÞ pqoy som lirhxsÞ ( paqÝvotm rso lirhxsÞ so dijaßxla acoqÜy sot diaqjoýy acahoý ) .
For statistical purposes , financial leases are treated as loans from the lessor to the lessee ( enabling the lessee to purchase the durable good ) .
Oi rtlbÜreiy vqglasodosijÞy lßrhxrgy pot rtmÜpsotm sa MVI ( le sgm idiüsgsa sot ejlirhxsÞ ) pqÝpei ma jasacqÜuomsai rsg kocirsijÞ jasÜrsarg sxm MVI , rso rsoiveßo sot emeqcgsijoý « DÜmeia » .
Financial leases granted by an MFI ( acting as the lessor ) are to be recorded in the MFI balance sheet under the asset item  loans .
Sa peqiotriajÜ rsoiveßa ( diaqjÞ acahÜ ) pot voqgcoýmsai xy dÜmeio rso lirhxsÞ dem ha pqÝpei ma jasacqÜuomsai jahükot rsg kocirsijÞ jasÜrsarg sxm MVI  epiruakÞ dÜmeia pot dem Ývotm ajülg apopkgqxheß Þ diacqaueß Xy epiruakÞ dÜmeia hexqoýmsai sa dÜmeia , g apopkgqxlÞ sxm opoßxm eßmai ejpqüherlg Þ Ývei jas » Ükko sqüpo vaqajsgqirseß epiruakÞy .
The assets ( durable goods ) which have been lent to the lessee should not be recorded anywhere on the MFI 's balance sheet  bad debt loans that have not yet been repaid or written off Bad debt loans are considered to be loans in respect of which repayment is overdue or otherwise identified as being impaired .
Oi EhmJS pqordioqßfotm jasÜ püro pqÝpei ma jasacqÜuomsai le Þ vxqßy pqobkÝweiy  lg diapqaclaseýriloi sßskoi Sßskoi , ejsüy apü lesovÝy jai koipÝy rtllesovÝy , oi opoßoi dem eßmai diapqaclaseýriloi jai dem lpoqoým ma aposekÝrotm amsijeßlemo rtmakkacþm re detseqocemeßy acoqÝy  bkÝpe epßrgy « dÜmeia pot aposekoým amsijeßlemo rtmakkacþm »  dÜmeia pot aposekoým amsijeßlemo rtmakkacþm Sa dÜmeia pot Ývotm de facto jasarseß diapqaclaseýrila pqÝpei ma jasavxqoýmsai rso rsoiveßo sot emeqcgsijoý « dÜmeia » , euürom enajokothoým ma sejlgqiþmomsai le emiaßo Ýccqauo jai jasaqvÞm aposekoým amsijeßlemo rtmakkacþm lümo peqirsariajÜ  vqÝoy leixlÝmgy enaruÜkirgy le sg loquÞ jasahÝrexm Þ dameßxm
NCBs define whether bad loans are to be recorded gross or net of provisions  holdings of non-negotiable securities Holdings of securities other than shares and other equity which are not negotiable and cannot be traded on secondary markets , see also  traded loans   traded loans Loans that have de facto become negotiable are to be classified under the asset item  loans  provided that they continue to be evidenced by a single document and are , as a general rule , only traded occasionally :  subordinated debt in the form of deposits or loans
L 333/28
L 333/28
EL Jasgcoqßa
EN Category
Epßrglg Eugleqßda sxm Etqxpaújþm JoimosÞsxm PeqicqauÞ jýqixm vaqajsgqirsijþm
Official Journal of the European Communities Description of main features
Sa vqeücqaua leixlÝmgy enaruÜkirgy paqÝvotm lia epijotqijÞ apaßsgrg Ýmamsi sot idqýlasoy Ýjdorgy  atsÞ lpoqeß ma emeqcopoigheß lümo euürom Ývotm ijamopoigheß ükey oi pqomoliajÝy apaisÞreiy ( p.v. jasahÝreiy / dÜmeia )  qorkalbÜmomsay Ýsri oqirlÝma apü sa vaqajsgqirsijÜ sot rsoiveßot « lesovÝy jai koipÝy rtllesovÝy » .
Subordinated debt instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status ( e.g. deposits / loans ) have been satisfied , giving them some of the characteristics of  shares and other equity .
Cia rsasirsijoýy rjopoýy , so vqÝoy leixlÝmgy enaruÜkirgy pqÝpei ma amsilesxpßfesai amÜkoca le sg uýrg sot vqglasodosijoý lÝrot , dgkadÞ ma jasavxqeßsai eßse tpü sa « dÜmeia » eßse tpü soty « sßskoty ejsüy apü lesovÝy » .
For statistical purposes , subordinated debt is to be treated according to the nature of the financial instrument , i.e. classified as either  loans  or  securities other than shares  according to the nature of the instrument .
Re jÜhe peqßpsxrg vqÝoty leixlÝmgy enaruÜkirgy pot ejdßdesai apü MVI jai amacmxqßfesai xy emiaßo porü cia rsasirsijoýy rjopoýy , so rvesijü aqihlgsijü dedolÝmo pqÝpei ma jasavxqeßsai rso rsoiveßo « sßskoi ejsüy apü lesovÝy » , kücx sot üsi so vqÝoy leixlÝmgy enaruÜkirgy rtmÜpsesai jtqßxy le sg loquÞ sßskxm jai üvi dameßxm  apaisÞreiy apü amsirsqepsÝey pqÜneiy epamacoqÜy LesqgsÜ sa opoßa jasabÜkkomsai Ýmamsi sßskxm soty opoßoty acoqÜfotm oi lomÜdey paqovÞy rsoiveßxm  bkÝpe rgleßo 9.4 sot pahgsijoý So ajükotho rsoiveßo dem amsilesxpßfesai xy dÜmeio :  dÜmeia voqgcoýlema cia kocaqiarlü sqßsxm DÜmeia cia kocaqiarlü sqßsxm ( « dÜmeia cia kocaqiarlü sqßsxm » / « fiduciary loans » ) eßmai sa dÜmeia pot rtmÜpsomsai rso ümola emüy rtlbakkülemot ( « diaveiqirsÞy » ) cia kocaqiarlü emüy sqßsot ( « dijaioývoy » ) .
Where MFI holdings of all forms of subordinated debt are currently identified as a single figure for statistical purposes , this figure is to be classified under the item  securities other than shares , on the grounds that subordinated debt is predominately constituted in the form of securities , rather than as loans  claims under reverse repos Counterpart of cash paid out in exchange for securities purchased by reporting agents  see liability item 9.4 The following item is not treated as a loan :  loans granted on a trust basis Loans granted on a trust basis ( trust loans / fiduciary loans ) are loans made in the name of one party ( the trustee ) on behalf of a third party ( the beneficiary ) .
Cia rsasirsijoýy rjopoýy , sa em kücx dÜmeia dem pqÝpei ma jasacqÜuomsai rsg kocirsijÞ jasÜrsarg sot diaveiqirsÞ , rsgm peqßpsxrg pot oi jßmdtmoi jai sa xuekÞlasa apü sgm jtqiüsgsa sxm jeuakaßxm paqalÝmotm rso dijaioývo .
For statistical purposes , trust loans are not to be recorded on the balance sheet of the trustee where the risks and rewards of ownership of the funds remain with the beneficiary .
Oi jßmdtmoi jai sa xuekÞlasa apü sgm jtqiüsgsa paqalÝmotm rso dijaioývo üsam : i ) som pirsxsijü jßmdtmo sot dameßot amakalbÜmei o dijaioývoy ( dgkadÞ o diaveiqirsÞy ethýmesai lümo cia sg diaveßqirg sot dameßot re dioijgsijü epßpedo ) Þ ii ) g epÝmdtrg sot dijaioývot enaruakßfesai apü fglßey re peqßpsxrg hÝrgy sot diaveiqirsÞ tpü ejjahÜqirg ( dgkadÞ , so em kücx dÜmeio dem jahßrsasai lÝqoy sgy peqiotrßay sot diaveiqirsÞ pot lpoqeß ma diamelgheß re peqßpsxrg psþvetrgy ) 3 .
The risks and rewards of ownership remain with the beneficiary where : ( i ) the beneficiary assumes the credit risk of the loan ( i.e. the trustee is responsible only for the administrative management of the loan ) ; or ( ii ) the beneficiary 's investment is guaranteed against loss , should the trustee go into liquidation ( i.e. the trust loan is not part of the assets of the trustee that can be distributed in the event of bankruptcy )
Sßskoi ejsüy apü lesovÝy Sßskoi , ejsüy apü lesovÝy jai koipÝy rtllesovÝy , oi opoßoi eßmai diapqaclaseýriloi jai rtmÞhxy aposekoým amsijeßlemo rtmakkacþm re detseqocemeßy acoqÝy Þ lpoqoým ma amsirsahlirsoým rsgm acoqÜ jai oi opoßoi dem paqÝvotm rsom jolirsÞ dijaiþlasa idiojsgrßay epß sot idqýlasoy Ýjdorgy .
Securities other than shares Holdings of securities other than shares or other equity , which are negotiable and usually traded on secondary markets or can be offset on the market , and which do not grant the holder any ownership rights over the issuing institution .
So rsoiveßo atsü peqikalbÜmei :  sßskoty pot paqÝvotm rsom jolirsÞ so apeqiüqirso dijaßxla epß rsaheqoý Þ rtlbasijÜ jahoqifülemot eirodÞlasoy le sg loquÞ sojoleqidßxm Þ / jai epß qgsþy amaueqülemot , rsaheqoý poroý re lia rtcjejqilÝmg gleqolgmßa ( Þ gleqolgmßey ) Þ le Ýmaqng re gleqolgmßa jahoqifülemg jasÜ so vqümo Ýjdorgy  diapqaclaseýrila dÜmeia , sa opoßa Ývotm amadiaqhqxheß re lecÜko aqihlü pamoloiüstpxm eccqÜuxm jai lpoqoým ma aposekoým amsijeßlemo rtmakkacþm re detseqocemeßy acoqÝy ( bkÝpe epßrgy « dÜmeia pot aposekoým amsijeßlemo rtmakkacþm » , rsgm jasgcoqßa 2 )  vqÝoy leixlÝmgy enaruÜkirgy le sg loquÞ vqeocqÜuxm ( bkÝpe epßrgy « vqÝoy leixlÝmgy enaruÜkirgy le sg loquÞ jasahÝrexm Þ dameßxm » , rsgm jasgcoqßa 2 )  cia kücoty rtmÝpeiay re rvÝrg le sgm amsilesþpirg sxm pqÜnexm sýpot « rtluxmiþm epamacoqÜy » , oi sßskoi pot voqgcoýmsai xy dÜmeio rso pkaßrio pqÜnexm dameirloý sßskxm enajokothoým ma jasacqÜuomsai rsg kocirsijÞ jasÜrsarg sot aqvijoý jtqßot ( jai dem pqÝpei ma lesauÝqomsai rsg kocirsijÞ jasÜrsarg sot pqorxqimoý apojsþmsoy ) , üsam tpÜqvei qgsÞ dÝrletrg cia amsirsqouÞ sgy pqÜngy ( jai üvi apkÜ rvesijü dijaßxla pqoaßqergy ) 3a .
This item includes :  holdings of securities which give the holder the unconditional right to a fixed or contractually determined income in the form of coupon payments and / or a stated fixed sum at a specific date ( or dates ) or starting from a date defined at the time of issue  negotiable loans that have been restructured into a large number of identical documents and that can be traded on secondary markets ( see also  traded loans  in category 2 )  subordinated debt in the form of debt securities ( see also  subordinated debt in the form of deposits or loans  in category 2 )  in order to maintain consistency with the treatment of repo-type operations , securities lent out under securities lending operations remain on the original owner 's balance sheet ( and are not to be transferred to the balance sheet of the temporary acquirer ) where there is a firm commitment to reverse the operation ( and not simply an option to do so ) 3a .