natgillin/translations-raw huggingface dataset:
Rýluxma le so Üqhqo 26.2 sot jasarsasijoý , so Dioijgsijü Rtlboýkio sgy EtqxpaújÞy JemsqijÞy SqÜpefay ( EJS ) herpßfei siy kocirsijÝy aqvÝy cia soty esÞrioty kocaqiarloýy sgy EJS .
According to Article 26.2 of the Statute , the Governing Council of the European Central Bank ( ECB ) shall establish the accounting principles for the annual accounts of the ECB .
¸ vei apodoheß g dÝotra rglarßa rso pqopaqarjetarsijü Ýqco pot dienÞcace so Etqxpaújü Molirlasijü ºdqtla ( EMI ) . PqojeilÝmot ma kguheß tpüwg g amÜcjg rtcjqirilüsgsay , g loquÞ eluÜmirgy sxm kocaqiarlþm pot paqotriÜfomsai rso pkaßrio sgy paqoýray apüuargy apaiseßsai ma euaqlorseß rsoty esÞrioty kocaqiarloýy sgy EJS cia so Ýsoy 2000 , paqÜ so cecomüy üsi g paqoýra apüuarg aqvßfei ma irvýei sgm 1g Iamotaqßot 2001 .
  transitional period  shall mean the period beginning on 1 January 1999 and ending on 31 December 2001 ,   national central banks  ( NCBs ) shall mean the NCBs of participating Member States ,   participating Member States  shall mean Member States which have adopted the single currency in accordance with the Treaty establishing the European Community ( hereinafter referred to as the  Treaty ) ,   non-participating Member States  shall mean Member States which have not adopted the single currency in accordance with the Treaty ,   Eurosystem  shall mean the NCBs and the ECB .
G EJS apodßdei lecÜkg rglarßa rsgm emßrvtrg sgy diauÜmeiay sot jamomirsijoý pkairßot sot Etqxpaújoý RtrsÞlasoy Jemsqijþm Sqapefþm ( ERJS ) , ajülg jai rsgm peqßpsxrg pot dem tußrsasai rvesijÞ tpovqÝxrg bÜrei sgy rtmhÞjgy cia sgm ßdqtrg sgy EtqxpaújÞy Joimüsgsay .
( 3 ) In order to allow for comparability , the format for the accounts introduced by this Decision needs to be made applicable to the annual ECB accounts for the year 2000 , in spite of the entry into force of this Decision on 1 January 2001 .
Le cmþloma sgm pqorÝccirg atsÞ , g EJS apouarßfei ma dglorieýrei lßa emopoiglÝmg Ýjdorg sgy apüuargy rvesijÜ le soty esÞrioty kocaqiarloýy sgy EtqxpaújÞy JemsqijÞy SqÜpefay sgy 1gy Dejelbqßot 1998 , üpxy sqopopoiÞhgje rsiy 15 Dejelbqßot 1999 jai rsiy 12 Dejelbqßot 2000 ,  le som üqo « lesabasijÞ peqßodoy » moeßsai g peqßodoy pot aqvßfei sgm 1g Iamotaqßot 1999 jai sekeiþmei rsiy 31 Dejelbqßot 2001 ,  le som üqo « ehmijÝy jemsqijÝy sqÜpefey » ( EhmJS ) mooýmsai oi EhmJS sxm rtllesevümsxm jqasþm lekþm ,  le som üqo « rtllesÝvomsa jqÜsg lÝkg » mooýmsai sa jqÜsg lÝkg pot Ývotm tiohesÞrei so emiaßo mülirla , rýluxma le sg rtmhÞjg cia sgm ßdqtrg sgy EtqxpaújÞy Joimüsgsay ( euenÞy jakoýlemg « rtmhÞjg ) ,»  le som üqo « lg rtllesÝvomsa jqÜsg lÝkg » mooýmsai sa jqÜsg lÝkg pot dem Ývotm tiohesÞrei so emaßo mülirla , rýluxma le sg rtmhÞjg ,  le som üqo « Etqxrýrsgla » mooýmsai oi EhmJS jai g EJS .
The ECB attaches great importance to enhancing the transparency of the regulatory framework of the European System of Central Banks ( ESCB ) even in the absence of an obligation to do so under the Treaty establishing the European Community . The ECB has decided , in line with this approach , to publish a consolidated version of the Decision on the annual accounts of the European Central Bank of 1 December 1998 as amended on 15 December 1999 and on 12 December 2000 ,
PeqaisÝqx oqirloß sxm sevmijþm üqxm pot vqgrilopoioýmsai rsgm paqoýra apüuarg peqikalbÜmomsai rso ckxrrÜqio pot pqoraqsÜsai xy paqÜqsgla I. ¢ qhqo 2 Pedßo euaqlocÞy Oi jamümey pot oqßfomsai rsgm paqoýra apüuarg euaqlüfomsai rsoty esÞrioty kocaqiarloýy sgy EJS , rsoty opoßoty peqi -
Further definitions of technical terms used in this Decision are included in the glossary attached as Annex I. Article 2 Scope of application The rules set out in this Decision shall apply to the annual accounts of the ECB comprising the balance sheet , items
( 4 ) L 33/2
L 33/2 EN
EL Epßrglg Eugleqßda sxm Etqxpaújþm JoimosÞsxm ¢ qhqo 4
Official Journal of the European Communities Article 4 Recognition of assets and liabilities
kalbÜmesai o irokocirlüy , sa rsoiveßa pot jasacqÜuomsai rsa kocirsijÜ bibkßa sgy EJS ejsüy irokocirloý , o kocaqiarlüy aposekerlÜsxm vqÞrexy jai oi rgleiþreiy epß sxm esÞrixm kocaqiarlþm sgy EJS .
recorded in the books of the ECB off-balance sheet , the profit and loss account and the notes to the annual accounts of the ECB .
Rso pkaßrio sgy paqoýray apüuargy , atsü rtmepÜcesai üsi sa lg pqaclasopoighÝmsa jÝqdg dem kocßfomsai xy Ýroda rso kocaqiarlü aposekerlÜsxm vqÞrexy , akkÜ lesauÝqomsai apetheßay re kocaqiarlü amapqoraqlocÞy .
In the context of this Decision , this implies that unrealised gains are not recognised as income in the profit and loss account , but are transferred directly to a revaluation account . However , prudence does not allow the creation of hidden reserves or the deliberate misstatement of items on the balance sheet and in the profit and loss account ;
Xrsüro , g aqvÞ sgy rtmsgqgsijüsgsay dem episqÝpei sg dgliotqcßa auamþm apohelasijþm Þ sgm apü pqüherg amajqibÞ amacqauÞ rsoiveßxm rsom irokocirlü jai rso kocaqiarlü aposekerlÜsxm vqÞrexy · c ) kÞwg sxm lesacemÝrseqxm sot irokocirloý cecomüsxm : cia sa cecomüsa pot kalbÜmotm vþqa rso diÜrsgla lesaný sgy gleqolgmßay jkeirßlasoy sot esÞriot irokocirloý jai sgy gleqolgmßay Ýcjqirgy sxm oijomolijþm jasarsÜrexm apü sa aqlüdia üqcama , pqaclasopoießsai pqoraqlocÞ sxm rsoiveßxm sot emeqcgsijoý jai pahgsijoý , euürom sa em kücx cecomüsa epgqeÜfotm sgm jasÜrsarg sxm rsoiveßxm sot emeqcgsijoý jai sot pahgsijoý sgm gleqolgmßa jkeirßlasoy sot irokocirloý .
( c ) post-balance sheet-events : assets and liabilities shall be adjusted for events that occur between the annual balance sheet date and the date on which the financial statements are approved by the competent bodies if they affect the condition of assets or liabilities at the balance sheet date . No adjustment shall be made for assets and liabilities , but disclosure shall be made of those events occurring after the balance sheet date that do not affect the condition of assets and liabilities at the balance sheet date , but which are of such importance that non-disclosure would affect the ability of the users of the financial statements to make proper evaluations and decisions ;
Dem pqaclasopoießsai pqoraqlocÞ sxm rsoiveßxm sot emeqcgsijoý jai sot pahgsijoý , akkÜ cßmesai apojÜktwg sxm cecomüsxm pot kalbÜmotm vþqa lesÜ sgm gleqolgmßa jkeirßlasoy sot irokocirloý , euürom atsÜ dem epgqeÜfotm lem sgm jasÜrsarg sxm rsoiveßxm sot emeqcgsijoý jai sot pahgsijoý sgm gleqolgmßa jkeirßlasoy sot irokocirloý , akkÜ g rpotdaiüsgsÜ soty eßmai sÝsoia , þrse g lg apojÜktwÞ soty ha epgqeÜfe sg dtmasüsgsa sxm vqgrsþm sxm oijomolijþm jasarsÜrexm ma pqoboým re oqhÝy ejsilÞreiy jai ma kÜbotm oqhÝy apouÜreiy · d ) otriþdey sxm kocirsijþm cecomüsxm : dem episqÝpomsai paqejjkßreiy apü soty kocirsijoýy jamümey , rtlpeqikalbamolÝmxm sxm jamümxm pot epgqeÜfotm som tpokocirlü sxm aposekerlÜsxm vqÞrexy sgy EJS , ejsüy eÜm auoqoým kocirsijÜ cecomüsa pot eýkoca jqßmomsai epotriþdg , rso rtmokijü pkaßrio jai rsgm paqotrßarg sxm vqglasooijomolijþm kocaqiarlþm sot idqýlasoy pot tpobÜkkei rsoiveßa · e ) rtmevifülemg dqarsgqiüsgsa : oi kocaqiarloß jasaqsßfomsai le bÜrg sgm aqvÞ sgy rtmevifülemgy dqarsgqiüsgsay · rs ) pqaclasopoßgrg sxm erüdxm / enüdxm : sa Ýroda jai sa Ýnoda pot auoqoým sg vqÞrg kocßfomsai r » atsÞ , amenÜqsgsa apü so vqümo sgy eßrpqangy Þ sgy pkgqxlÞy soty · f ) rtmÝpeia jai rtcjqirilüsgsa : sa jqisÞqia cia sgm aposßlgrg sot irokocirloý jai sg kocirsijopoßgrg sxm aposekerlÜsxm euaqlüfomsai le rtmÝpeia , rýluxma le sgm oloiocemÞ jai rtmevÞ pqorÝccirg , pqojeilÝmot ma diaruakirseß g rtcjqirilüsgsa sxm rsoiveßxm rsiy kocirsijÝy jasarsÜreiy .
( d ) materiality : deviations from the accounting rules , including those affecting the calculation of the profit and loss account of the ECB , shall not be allowed unless they can reasonably be judged to be immaterial in the overall context and presentation of the financial accounts of the reporting institution ; ( e ) going concern basis : accounts shall be prepared on a going concern basis ;
Kocirsijopoßgrg sxm rsoiveßxm sot emeqcgsijoý jai sot pahgsijoý ¸ ma vqglasooijomolijü Þ Ükko rsoiveßo sot emeqcgsijoý / pahgsijoý jasavxqeßsai rsom irokocirlü sot uoqÝa pot tpobÜkkei rsoiveßa , lümo üsam : a ) eßmai pihamü üsi jÜhe lekkomsijü oijomolijü üuekoy pot rvesßfesai le so rsoiveßo sot emeqcgsijoý Þ sot pahgsijoý ha eirqÝei rso uoqÝa pot tpobÜkkei rsoiveßa Þ ha ejqÝei apü atsüm · b ) otriarsijÜ , oi jßmdtmoi jai sa ouÝkg pot rvesßfomsai le so rsoiveßo sot emeqcgsijoý Þ sot pahgsijoý lesabaßmotm rso uoqÝa pot tpobÜkkei rsoiveßa · c ) so jürsoy Þ g anßa sot rsoiveßot sot emeqcgsijoý cia so uoqÝa pot tpobÜkkei rsoiveßa Þ so porü sgy tpovqÝxrgy eßmai dtmasü ma tpokocirsoým le aniüpirso sqüpo .
( g ) consistency and comparability : the criteria for balance sheet valuation and income recognition shall be applied consistently in terms of commonality and continuity of approach to ensure comparability of data in the financial statements . A financial or other asset / liability shall only be recognised in the balance sheet of the reporting entity when : ( a ) it is probable that any future economic benefit associated with the asset or liability item will flow to or from the reporting entity ;
¢ qhqo 5 G pqorÝccirg sgy saleiajÞy sajsopoßgrgy G pqorÝccirg sgy saleiajÞy sajsopoßgrgy vqgrilopoießsai xy bÜrg cia sgm jasacqauÞ rsoiveßxm rso kocirsijü rýrsgla sgy EJS .
and ( c ) the cost or value of the asset to the reporting entity or the amount of the obligation can be measured reliably . Article 5 Cash / settlement approach The cash ( or  settlement ) approach shall be used as the basis for recording data in the accounting system of the ECB .
¢ qhqo 6 Rýmherg sot irokocirloý G rýmherg sot irokocirloý barßfesai rsg dolÞ pot jahoqßfesai rso paqÜqsgla II .
Article 6 Composition of the balance sheet The composition of the balance sheet shall be based on the structure established in Annex II .
Oi sqÝvotrey acoqaßey silÝy jai irosilßey vqgrilopoioýmsai cia soty rjopoýy sgy aposßlgrgy sot irokocirloý , ejsüy eÜm Ükkxy oqßfesai rso paqÜqsgla II .
Current market rates and prices shall be used for balance sheet valuation purposes unless specified otherwise in Annex II .
G amapqoraqlocÞ sgy anßay sot vqtroý , sxm vqglasodosijþm lÝrxm re nÝmo mülirla , sxm vqeocqÜuxm jai sxm vqglasooijomolijþm lÝrxm ( emsüy jai ejsüy irokocirloý ) diemeqceßsai rso sÝkoy sgy vqÞrgy 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 at the year-end and mid-market rates and prices .
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 amapqoraqlocÞy .
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 revaluation date .
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 .
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 .
Epßrglg Eugleqßda sxm Etqxpaújþm JoimosÞsxm ¢ qhqo 8
Official Journal of the European Communities Article 8
Rtluxmßey epamacoqÜy 1 .
Repurchase agreements 1 .
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 assets 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 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 , which is required to repurchase them , as if the assets in question were still part of the portfolio from which they were sold .
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 vqÞrexy 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 .
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 meantime by the transferee .
Oi rtmakkacÝy epß vqtroý pot jakýpsomsai apü aruÜkeia amsilesxpßfomsai xy rtluxmßey epamacoqÜy .
Collateralised gold transactions shall be treated as repurchase agreements .
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 .
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 .
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 .
( d ) unrealised losses taken to the profit and loss account shall not be reversed in subsequent years against new unrealised gains ; ( 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 .
Oi diauoqÝy apü sgm tpÝq Þ tpü so Üqsio Ýjdorg jai acoqÜ vqeocqÜuxm tpokocßfomsai jai eluamßfomsai xy slÞla sxm erüdxm apü süjoty , g de apürberÞ soty pqaclasopoießsai rsgm emapolÝmotra diÜqjeia fxÞy sxm vqeocqÜuxm eßse rýluxma le sg lÝhodo sgy rsaheqÞy apürbergy eßse rýluxma le sg lÝhodo sot erxseqijoý bahloý apüdorgy .
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 .
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 .
The IRR method shall , however , be mandatory for discount securities with a remaining maturity of more than one year at the time of acquisition .
Oi lesabasijoß kocaqiarloß pot ejuqÜfomsai re nÝma molßrlasa lesasqÝpomsai le sg lÝrg acoqaßa irosilßa sot sÝkoty sgy vqÞrgy jai oi rvesijÝy eccqauÝy amsikocßfomsai le bÜrg sgm ßdia irosilßa .
Accruals denominated in foreign currencies shall be translated at the mid-market rate at the year-end and reversed at the same rate .
Lümo oi rtmakkacÝy pot rtmepÜcomsai lesabokÞ sxm diaherßlxm jÜpoiot rtcjejqilÝmot molßrlasoy lpoqoým ma Ývotm xy aposÝkerla sg dgliotqcßa pqaclasopoighÝmsxm jeqdþm Þ fgliþm re rtmÜkkacla .
Only transactions that entail a change in the holding of a given currency may give rise to realised foreign exchange gains or losses .
Sa diahÝrila sxm eidijþm kocaqiarlþm amapqoraqlocÞy , sa opoßa pqojýpsotm apü siy pqobkepülemey rso Üqhqo 49.2 sot jasarsasijoý eiruoqÝy sxm jemsqijþm sqapefþm jqasþm lekþm , cia sa opoßa g paqÝjjkirg jasaqceßsai , vqgrilopoioýmsai cia sgm jÜktwg lg pqaclasopoigheirþm fgliþm , üsam tpeqbaßmotm pqogcoýlema jÝqdg apü amapqoraqlocÞ , sa opoßa jasacqÜugjam rsom amsßrsoivo ( rtmÞhg ) kocaqiarlü amapqoraqlocÞy sgy paqacqÜuot 1 rsoiveßo b ) sot paqümsoy Üqhqot , pqim apü sgm jÜktwg sxm em kücx fgliþm rýluxma le so Üqhqo 33.2 sot jasarsasijoý .
Holdings on special revaluation accounts stemming from contributions according to Article 49.2 of the Statute with respect to central banks of a Member State for which the derogation has been abrogated shall be used to offset unrealised losses when exceeding previous revaluation gains registered in the corresponding ( standard ) revaluation account as described in paragraph 1 ( c ) of this Article , prior to the offsetting of such losses in accordance with Article 33.2 of the Statute .
Sa diahÝrila sxm eidijþm kocaqiarlþm amapqoraqlocÞy cia so vqtrü , so rtmÜkkacla jai sa vqeücqaua , leiþmomsai jas » amakocßa , rsgm peqßpsxrg leßxrgy sxm diaherßlxm sxm rvesijþm peqiotriajþm rsoiveßxm .
The holdings on special revaluation accounts for gold , for currencies and for securities shall be reduced pro rata in the event of a reduction in the holdings of the relevant assets .
¢ qhqo 10 Jürsoy rtmakkacþm 1 .
Article 10 Cost of transactions 1 .
Oi ajükothoi cemijoß jamümey irvýotm cia so jürsoy rtmakkacþm : a ) g lehüdoy 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 · 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 .
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 ; ( 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 ;
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 .
( c ) in the case of the acquisition of coupon securities , the amount of coupon income purchased shall be treated as a separate item . 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 .
¢ qhqo 9 Kocirsijopoßgrg aposekerlÜsxm 1 .
CHAPTER III INCOME RECOGNITION Article 9 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 · 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 ·
( 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 ;
Oi ajükothoi eidijoß jamümey irvýotm cia sa vqeücqaua :
The following special rules shall apply to securities :
e ) so jürsoy sxm pqÜnexm rtmakkÜclasoy jai Ükka cemijÜ Ýnoda eccqÜuomsai rso kocaqiarlü sxm aposekerlÜsxm vqÞrexy .
( e ) costs of foreign exchange transactions and other general costs shall be posted to the profit and loss account .
JEUAKAIO IV KOCIRSIJOI JAMOMER CIA PQANEIR EJSOR IROKOCIRLOT
CHAPTER IV ACCOUNTING RULES FOR OFF-BALANCE-SHEET INSTRUMENTS
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 .
( a ) transactions shall be recorded at the transaction price and booked in the financial accounts at the clean price ; ( 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 .
Dem kocßfomsai xy slÞla sot lÝrot jürsoty emüy rtcjejqilÝmot rsoiveßot sot emeqcgsijoý · c ) sa Ýroda jasacqÜuomsai ajahÜqirsa , o de paqajqasoýlemoy apodosÝoy uüqoy jai oi koipoß uüqoi jasacqÜuomsai vxqirsÜ · rs ) pqojeilÝmot ma tpokocirseß so 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 .
( 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 order in which they occurred during the day for the purpose of calculating the revised average price .