natgillin/translations-raw huggingface dataset:
Oi amsirsqepsÝey pqÜneiy , rtlpeqikalbamolÝmxm sxm rtmakkacþm dameirloý vqeocqÜuxm , oi opoßey diemeqcoýmsai bÜrei pqocqÜllasoy atsülasot dameirloý vqeocqÜuxm , jasacqÜuomsai rsom irokocirlü lümo euürom paqÝvesai aruÜkeia le sg loquÞ lesqgsþm cia sg rtmokijÞ diÜqjeia sgy pqÜngy .
The acquisition cost is calculated based on the old average cost of the equities , on the strike price of the new one , and on the proportion between old and new equities . Article 8 Repurchase agreements
Oi diasÜneiy sot paqümsoy Üqhqot euaqlüfomsai epß diapqaclaseýrilxm lesovijþm sßskxm ( lesovþm Þ sßskxm lesovijþm aloibaßxm jeuakaßxm ) , amenaqsÞsxy sot eÜm oi rvesijÝy rtmakkacÝy diemeqcoýmsai apetheßay apü jÜpoia EhmJS Þ sgm EJS Þ apü amsipqürxpo , enaiqotlÝmxm sxm rtmakkacþm le amsijeßlemo jeuÜkaia rtmsaniodosijþm saleßxm , rtllesovÝy , epemdýreiy re htcasqijÝy , rglamsijÝy rtllesovÝy Þ pÜcia vqglasooijomolijÜ rsoiveßa sot emeqcgsijoý .
A reverse transaction conducted under 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 . 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 .
Lesovijoß sßskoi ejuqarlÝmoi re nÝma molßrlasa dem aposekoým lÝqoy sgy rtmokijÞy rtmakkaclasijÞy hÝrgy akkÜ vxqirsþm diaherßlxm molßrlasoy .
A reverse transaction conducted under 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 .
RtmirsÜsai o tpokocirlüy sxm rtmauþm rtmakkaclasijþm jeqdþm jai fgliþm eßse le bÜrg sg lÝhodo sot jahaqoý lÝrot jürsoty eßse ( emakkajsijÜ ) le bÜrg sg lÝhodo sot lÝrot jürsoty .
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 .
RtmirsÜsai g re rtluxmßa le soty ajükothoty jamümey amsilesþpirg sxm lesovijþm sßskxm : a ) sa vaqsoutkÜjia lesovþm tpüjeimsai re amapqoraqlocÞ sgy anßay soty rýluxma le siy diasÜneiy sot Üqhqot 7 paqÜcqauoy 2 .
Reverse transactions involving securities denominated in foreign currencies shall have no effect on the average cost of the currency position . 4 .
G amapqoraqlocÞ diemeqceßsai amÜ rsoiveßo .
In the case of security lending transactions , the securities shall remain on the balance sheet of the transferor .
G amapqoraqlocÞ sgy anßay ürom auoqÜ sßskoty lesovijþm aloibaßxm jeuakaßxm diemeqceßsai re jahaqÞ bÜrg jai üvi lelomxlÝma , amÜ lesovÞ .
Such transactions shall be accounted for in the same manner as that prescribed for repurchase operations .
Dem pqaclasopoießsai rtlwguirlüy lesaný diauoqesijþm lesovþm Þ diauoqesijþm sßskxm lesovijþm aloibaßxm jeuakaßxm · b ) oi rtmakkacÝy jasacqÜuomsai rsom irokocirlü le sgm anßa rtmakkacÞy · c ) g pqolÞheia leriseßay jasacqÜuesai eßse xy Ýnodo rtmakkacÞy , peqikgpsÝo rso jürsoy sot rsoiveßot sot emeqcgsijoý , eßse xy dapÜmg rso kocaqiarlü jeqdþm jai fgliþm · d ) so porü sot acoqafülemot leqßrlasoy peqikalbÜmesai rso jürsoy sot lesovijoý sßskot .
If , however , securities borrowed by the ECB , or an NCB acting as the transferee , are not kept in its depot at the year-end , the transferee shall 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 transferee has in the meantime sold the securities . 5 .
LesÜ sgm gleqolgmßa , apü sgm opoßa jahßrsasai dtmasÞ g diapqaclÜsetrg sot lesovijoý sßskot vxqßy so lÝqirla ( ex-dividend date ) jai emþ g pkgqxlÞ sot leqßrlasoy dem Ývei eirpqavheß , so xy Ümx porü eßmai dtmasü ma amsilesxpßfesai xy vxqirsü rsoiveßo · e ) sa dedotketlÝma leqßrlasa de kocßfomsai rso sÝkoy sgy peqiüdot , jahþy peqijkeßomsai Þdg rsgm acoqaßa silÞ sxm lesovijþm sßskxm , le enaßqerg siy lesovÝy , g diapqaclÜsetrg sxm opoßxm eßmai dtmasÞ vxqßy so lÝqirla · rs ) sa dijaiþlasa pqosilÞrexy ( rights issues ) amsilesxpßfomsai xy vxqirsÜ rsoiveßa sot emeqcgsijoý apü sg rýrsarÞ soty .
Collateralised gold transactions shall be treated as repurchase agreements . 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 .
So jürsoy jsÞrexy tpokocßfesai le bÜrg so pakaiü lÝro jürsoy sxm lesovþm , sgm silÞ enarjÞrexy sot dijaiþlasoy 3.3.2003
3.3.2003 EN
pqosilÞrexy epß sxm mÝxm lesovþm jai sgm amakocßa lesaný pakaiþm jai mÝxm lesovþm . EmakkajsijÜ , g silÞ sot dijaiþlasoy eßmai dtmasü ma barßfesai rsgm anßa sot dijaiþlasoy rsgm acoqÜ , rso pakaiü lÝro jürsoy sgy lesovÞy jai rsgm acoqaßa silÞ sgy lesovÞy pqim apü sg rýrsarg sot em kücx dijaiþlasoy .
Alternatively , the price of the right may be based on the value of the right in the market , the old average cost of equity and the market price of equity before the right issue . They are treated in line with Eurosystem accounting rules .
O kocirsijüy veiqirlüy sxm dijaixlÜsxm pqosilÞrexy rtmÜdei pqoy soty kocirsijoýy jamümey sot EtqxrtrsÞlasoy . ¢ qhqo 10 SqapefocqallÜsia So porü sxm kocirsijþm jasarsÜrexm sxm EhmJS pot amsirsoiveß rsa « sqapefocqallÜsia re jtjkouoqßa » rtmßrsasai apü sa dýo ajükotha rsoiveßa : a ) so lg dioqhxlÝmo porü sxm sqapefocqallasßxm etqþ re jtjkouoqßa , so opoßo tpokocßfesai rýluxma le lßa apü siy dýo ajükothey lehüdoty : LÝhodoy A : BC = BP ¯ BD ¯ S LÝhodoy B : BC = BI  BR ¼ pot : BC = so porü pot amsirsoiveß rsa sqapefocqallÜsia etqþ re jtjkouoqßa BP = g anßa sxm sqapefocqallasßxm etqþ pot paqÞvhgram Þ ekÞuhgram apü so ejstpxsijü ßdqtla Þ Ükkey EhmJS BV = g anßa sxm sqapefocqallasßxm etqþ pot jasarsqÜugjam BI = g anßa sxm sqapefocqallasßxm etqþ pot sÝhgjam re jtjkouoqßa BR = g anßa sxm eirpqavhÝmsxm sqapefocqallasßxm etqþ S = g anßa sxm sqapefocqallasßxm etqþ rsa saleßa / hgratqoutkÜjia ·
Article 10 Banknotes The  banknotes in circulation  figure in the balance sheets of NCBs shall be the result of two components : ( a ) unadjusted amount of euro banknotes in circulation , which shall be calculated according to either of the following two methods : Method A : BC = BP  BD  S Method B : BC = BI  BR Where : BC = is the euro  banknotes in circulation  figure BP = is the value of euro banknotes produced or received from the printer or other NCBs BD = is the value destroyed of euro banknotes ( c ) unrealised losses shall be taken to the profit and loss account when exceeding previous revaluation gains registered in the corresponding revaluation account ;
c ) oi lg pqaclasopoigheßrey fglßey lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy , üsam tpeqbaßmotm pqogcoýlema jÝqdg apü amapqoraqlocÞ , sa opoßa Ývotm jasacqaueß 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 jasacqÜuomsai epß opoiotdÞpose vqeocqÜuot Þ molßrlasoy Þ epß sxm diaherßlxm vqtroý dem rtlwgußfomsai le lg pqaclasopoighÝmsa jÝqdg apü 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 tpÝq so Üqsio ( premiums ) Þ tpü so Üqsio ( discounts ) , oi opoßey pqojýpsotm apü sgm 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 bÜrei sgy lehüdot sgy rsaheqÞy apürbergy eßse bÜrei sgy lehüdot 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 epß sxm vqeocqÜuxm tpü so Üqsio ( discount securities ) le emapolÝmotra diÜqjeia fxÞy Ümx sot 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 .
So dedotketlÝmo lÝqoy sxm vqglasooijomolijþm rsoiveßxm sot emeqcgsijoý jai sot pahgsijoý ( p.v. pkgqxsÝoi süjoi jai aporberheßrey diauoqÝy tpÝq / tpü so Üqsio ) tpokocßfomsai jai jasacqÜuomsai / eccqÜuomsai rsoty kocaqiarloýy re sqilgmiaßa sotkÜvirsom bÜrg .
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 .
So dedotketlÝmo lÝqoy Ükkxm rsoiveßxm tpokocßfesai jai jasacqÜuesai / eccqÜuesai rsoty kocaqiarloýy re esÞria sotkÜvirsom bÜrg .
Accruals for other items shall be calculated and recorded / booked in the accounts at least on an annual basis .
G EJS Þ oi EhmJS Ývotm sg dtmasüsgsa ma diemeqcoým rtvmüseqoty jai kepsoleqÝrseqoty tpokocirloýy sxm dedotketlÝmxm rsoiveßxm , tpü sgm pqoûpüherg üsi rsg diÜqjeia sot sqilÞmot tpobÜkkomsai lümo rsoiveßa rsgm anßa rtmakkacÞy .
The ECB / NCBs may calculate accruals on a more frequent detailed basis provided that only data at transaction value is reported during the quarter .
Sa dedotketlÝma rsoiveßa pot eßmai ejuqarlÝma re nÝma molßrlasa lesasqÝpomsai le sg lÝrg acoqaßa irosilßa sot sÝkoty sot sqilÞmot jai amsikocßfomsai le bÜrg sgm ßdia irosilßa .
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 .
JasÜ cemijü jamüma , cia som tpokocirlü sxm dedotketlÝmxm rsoiveßxm jasÜ sg diÜqjeia sot Ýsoty eßmai dtmasÞ g euaqlocÞ sxm sopijþm pqajsijþm ( Þsoi o tpokocirlüy soty eßse Ýxy sgm seketsaßa eqcÜrilg glÝqa eßse Ýxy sgm seketsaßa gleqokociajÞ glÝqa sot sqilÞmot ) .
Generally , for the calculation of accruals during the year local practice may apply ( i.e. calculation until either the last business day or the last calendar day of the quarter ) .
PÜmsxy , rso sÝkoy sgy vqÞrexy , g seketsaßa gleqokociajÞ glÝqa sot sqilÞmot ( dgkadÞ g 31g Dejelbqßot ) aposekeß sgm tpovqexsijÞ gleqolgmßa amauoqÜy .
However , at year-end the last calendar day of the quarter ( i.e. 31 December ) is the mandatory reference date .
¢ qhqo 12 Jürsoy rtmakkacþm 1 . RvesijÜ le so jürsoy rtmakkacþm irvýotm oi ajükothoi cemijoß jamümey : a ) ürom auoqÜ so vqtrü , sa vqglasodosijÜ lÝra re nÝmo mülirla jai sa vqeücqaua , jai pqojeilÝmot ma tpokocirseß so jürsoy jsÞrexy sxm pxkoýlemxm rsoiveßxm , vqgrilopoießsai re gleqÞria bÜrg g lÝhodoy sot lÝrot jürsoty , kalbamolÝmgy tpüwg jai sgy epßdqargy sxm diajtlÜmrexm sxm rtmakkaclasijþm irosiliþm Þ / jai sxm silþm ·
Only transactions that entail a change in the holding of a given currency may give rise to realised foreign exchange gains or losses . BI = is the value of euro banknotes put into circulation BR = is the value of euro banknotes received S = is the value of euro banknotes in stock / vault ;
b ) rtm / leßom so porü sxm dioqhþrexm pot pqojýpsei apü sgm euaqlocÞ sgy jkeßday jasamolÞy sqapefocqallasßxm .
( b ) plus / minus the amount of the adjustments resulting from the application of the banknote allocation key .
JEUAKAIO III AMACMXQIRG ERODXM
CHAPTER III INCOME RECOGNITION
¢ qhqo 11 Amacmþqirg erüdxm 1 .
Article 11 Recognition of income 1 .
RvesijÜ le sgm amacmþqirg sxm erüdxm irvýotm oi ajükothoi jamümey : a ) sa pqaclasopoighÝmsa jÝqdg jai oi pqaclasopoigheßrey fglßey lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy · b ) sa lg pqaclasopoighÝmsa jÝqdg dem amacmxqßfomsai xy Ýroda , akkÜ lesauÝqomsai apetheßay re kocaqiarlü amapqoraqlocÞy ·
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 ; ( a ) realised gains and realised losses shall be taken to the profit and loss account ;
L 58/6 EL
( b ) unrealised gains shall not be recognised as income , but transferred directly to a revaluation account ; L 58/6
b ) g silÞ / irosilßa lÝrot jürsoty sot rsoiveßot sot emeqcgsijoý / pahgsijoý leiþmesai / atnÜmesai kücx lesauoqÜy lg pqaclasopoigheirþm fgliþm rso kocaqiarlü aposekerlÜsxm vqÞrexy rso sÝkoy sgy vqÞrexy · c ) rsgm peqßpsxrg apüjsgrgy vqeocqÜuxm le sojoleqßdia , so porü sxm acoqafülemxm erüdxm apü sojoleqßdia amsilesxpßfesai 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 ejuqarlÝmxm re nÝmo mülirla , so em kücx porü peqikalbÜmesai rsa diahÝrila sot molßrlasoy atsoý , üvi ülxy rso jürsoy Þ rsgm silÞ sot rsoiveßot sot emeqcgsijoý , pqojeilÝmot ma pqordioqirseß 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 .
RvesijÜ le sa vqeücqaua irvýotm oi ajükothoi eidijoß jamümey : a ) oi rtmakkacÝy jasacqÜuomsai le sgm silÞ rtmakkacÞy jai eccqÜuomsai rsoty vqglasooijomolijoýy kocaqiarloýy le sgm jahaqÞ silÞ · b ) oi aloibÝy uýkangy jai diaveßqirgy , sa Ýnoda sÞqgrgy sqevoýlemxm kocaqiarlþm jai Ükka Ýllera Ýnoda dem amsilesxpßfomsai xy jürsoy rtmakkacÞy jai peqikalbÜmomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy .
In the case of net sales , the calculation of the realised gain or loss shall be based on the average cost of the respective currency or gold holding for the preceding day so that the average cost remains unchanged . Differences in the average rate / gold price between inflows and outflows made during the day shall also result in realised gains or losses .
Dem amsilesxpßfomsai xy slÞla sot lÝrot jürsoty rtcjejqilÝmot rsoiveßot sot emeqcgsijoý · c ) sa Ýroda jasacqÜuomsai lijsÜ , le vxqirsÞ kocirsijopoßgrg sot paqajqasoýlemot apodosÝot uüqot jai sxm koipþm uüqxm · d ) pqojeilÝmot ma tpokocirseß so lÝro jürsoy acoqÜy emüy vqeocqÜuot , eßse i ) ükey oi acoqÝy pot pqaclasopoioýmsai rsg diÜqjeia sgy glÝqay pqorsßhemsai , le sgm silÞ jürsoty , rsa diahÝrila sgy pqogcoýlemgy glÝqay , paqÜcomsay lia mÝa rsahlirlÝmg lÝrg silÞ , pqim apü so kocirlü sxm pxkÞrexm sgy ßdiay glÝqay , eßse ii ) oi lelomxlÝmey acoqÝy jai pxkÞreiy vqeocqÜuxm kocßfomsai jasÜ sg reiqÜ pqaclasopoßgrÞy soty rsg diÜqjeia sgy glÝqay , pqojeilÝmot ma tpokocirseß g amahexqglÝmg lÝrg silÞ .
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 .
RvesijÜ le so vqtrü jai so rtmÜkkacla irvýotm oi ajükothoi eidijoß jamümey : a ) oi rtmakkacÝy epß rtcjejqilÝmot nÝmot molßrlasoy , oi opoßey dem rtmepÜcomsai lesabokÞ sxm diaherßlxm sot molßrlasoy atsoý , lesasqÝpomsai re etqþ le bÜrg sg rtmakkaclasijÞ irosilßa sgy gleqolgmßay rtmakkacÞy Þ diajamomirloý jai dem epgqeÜfotm so jürsoy jsÞrexy sxm em kücx diaherßlxm · b ) oi rtmakkacÝy epß rtcjejqilÝmot nÝmot molßrlasoy , oi opoßey rtmepÜcomsai lesabokÞ sxm diaherßlxm sot molßrlasoy atsoý , lesasqÝpomsai re etqþ le bÜrg sg rtmakkaclasijÞ irosilßa sgy gleqolgmßay rtmakkacÞy Þ diajamomirloý · c ) oi pqaclasijÝy saleiajÝy eirpqÜneiy jai pkgqxlÝy aposilþmsai le sg lÝrg acoqaßa rtmakkaclasijÞ irosilßa sgm glÝqa sot diajamomirloý · d ) oi pqaclasopoioýlemey rsg diÜqjeia sgy glÝqay jahaqÝy acoqÝy molirlÜsxm jai vqtroý pqorsßhemsai rsa diahÝrila sgy pqogcoýlemgy glÝqay le so lÝro jürsoy sxm acoqþm sgy glÝqay cia jÜhe mülirla jai cia so vqtrü , paqÜcomsay lia
( c ) income shall be recorded gross with refundable withholding and other taxes accounted for separately ; ( 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 ;
mÝa rsahlirlÝmg lÝrg irosilßa / silÞ vqtroý .
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 sxm jahaqþm pxkÞrexm , o tpokocirlüy sot pqaclasopoighÝmsoy jÝqdoty Þ sgy pqaclasopoigheßray fglßay barßfesai rso lÝro jürsoy sot oijeßot molßrlasoy Þ sxm diaherßlxm vqtroý sgy pqogcoýlemgy glÝqay , Ýsri þrse so lÝro jürsoy ma paqalÝmei alesÜbkgso .
3 . 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 ;
Oi diauoqÝy rsg lÝrg irosilßa / silÞ vqtroý lesaný sxm eirqoþm jai sxm ejqoþm pot rgleiþmomsai rsg diÜqjeia sgy glÝqay odgcoým epßrgy rsg dgliotqcßa pqaclasopoighÝmsxm jeqdþm Þ fgliþm .
( b ) transactions in foreign currency which entail a change in the holding of that currency shall be translated into euro at the exchange rate of the contract or settlement date ;
Re peqßpsxrg aqmgsijÞy hÝrgy re rvÝrg le oqirlÝmo nÝmo mülirla Þ so vqtrü , g pqoamaueqheßra pqorÝccirg amsirsqÝuesai .
( c ) actual cash receipts and payments shall be translated at the mid-market exchange rate on the day on which settlement occurs ;
EpolÝmxy , so lÝro jürsoy sgy aqmgsijÞy hÝrgy epgqeÜfesai apü siy jahaqÝy pxkÞreiy , emþ oi jahaqÝy acoqÝy leiþmotm sg hÝrg rsgm tpÜqvotra rsahlirlÝmg lÝrg irosilßa / silÞ vqtroý · e ) sa Ýnoda sxm pqÜnexm rtmakkÜclasoy jai Ükka cemijÜ Ýnoda eccqÜuomsai rso kocaqiarlü sxm aposekerlÜsxm vqÞrexy . JEUAKAIO IV KOCIRSIJOI JAMOMER EPI PQANEXM EJSOR IROKOCIRLOT
( d ) net acquisitions of currencies and gold made during the day shall be added , at the average cost of the purchases of the day for each respective currency and gold , to the previous day 's holding , to produce a new weighted average CHAPTER IV ACCOUNTING RULES FOR OFF-BALANCE-SHEET INSTRUMENTS
¢ qhqo 13 Cemijoß jamümey 1 .
Article 13 General rules 1 .
Oi pqoherliajÝy pqÜneiy rtmakkÜclasoy , sa pqoherliajÜ rjÝkg sxm pqÜnexm amsakkacÞy molirlÜsxm jai Ükkey pqÜneiy epß molirlÜsxm , oi opoßey rtmepÜcomsai sgm amsakkacÞ oqirlÝmot molßrlasoy Ýmamsi Ükkot re lekkomsijÞ gleqolgmßa , peqikalbÜmomsai rsiy jahaqÝy rtmakkaclasijÝy hÝreiy , emüwei sot tpokocirloý sxm rtmakkaclasijþm jeqdþm jai fgliþm .
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 .
G kocirsijopoßgrg jai g amapqoraqlocÞ sgy anßay pqÜnexm amsakkacÞy episojßxm , rtlbokaßxm lekkomsijÞy ejpkÞqxrgy , pqoherliajþm rtluxmiþm episojßxm jai koipþm pqÜnexm epß episojßxm cßmomsai jasÜ rsoiveßo .
Interest rate swaps , futures , forward rate agreements and other interest rate instruments shall be accounted for and revalued on an item-by-item basis .
Oi pqÜneiy atsÝy amsilesxpßfomsai vxqirsÜ apü sa rsoiveßa sot irokocirloý .
These instruments shall be treated separately from on-balance-sheet items .
G amacmþqirg jai lesaveßqirg sxm jeqdþm jai fgliþm pot apoqqÝotm apü pqÜneiy ejsüy irokocirloý pqaclasopoioýmsai le sqüpo üloio le som ajokothoýlemo epß sxm pqÜnexm pot jasacqÜuomsai rsom irokocirlü .
Profits and losses arising from off-balance-sheet instruments shall be recognised and treated in a similar manner to on-balance-sheet instruments .
¢ qhqo 14 PqoherliajÝy pqÜneiy rtmakkÜclasoy 1 .
Article 14 Foreign exchange forward transactions 1 .
Oi pqoherliajÝy acoqÝy jai pxkÞreiy eccqÜuomsai re kocaqiarloýy ejsüy irokocirloý cia so diÜrsgla lesaný sgy gleqolgmßay rtmakkacÞy jai sgy gleqolgmßay diajamomirloý , le sgm Ülerg ( spot ) irosilßa sgy pqoherliajÞy pqÜngy .
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 .
Sa jÝqdg jai oi fglßey epß sxm pxkÞrexm tpokocßfomsai le bÜrg so lÝro jürsoy sgy rtmakkaclasijÞy hÝrgy sgm gleqolgmßa rtmakkacÞy , rtm dýo Þ sqeiy eqcÜriley glÝqey , rýluxma le sgm gleqÞria diadijarßa rtlwguirloý cia siy acoqÝy jai pxkÞreiy .
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 .
Sa jÝqdg jai oi fglßey amsilesxpßfomsai xy lg pqaclasopoighÝmsa Ýxy sgm gleqolgmßa diajamomirloý jai o kocirsijüy soty veiqirlüy pqaclasopoießsai rýluxma le siy diasÜneiy sot Üqhqot 11 paqÜcqauoy 1 .
Gains and losses shall be considered to be unrealised until the settlement date and shall be treated in accordance with Article 11 ( 1 ) .
Epßrglg Eugleqßda sgy EtqxpaújÞy ¸ mxrgy ¢ qhqo 16 Rtlbükaia lekkomsijÞy ejpkÞqxrgy episojßxm
Official Journal of the European Union Article 16 Interest rate futures
G diauoqÜ lesaný sgy Ülergy jai sgy pqoherliajÞy ( forward ) irosilßay amsilesxpßfesai xy süjoy pkgqxsÝoy Þ eirpqajsÝoy bÜrei sgy aqvÞy sgy pqaclasopoiÞrexy sxm erüdxm / enüdxm , süro cia siy acoqÝy üro jai cia siy pxkÞreiy .
The difference between the spot and the forward rates shall be treated as interest payable or receivable on an accruals basis for both purchases and sales .
Sgm gleqolgmßa diajamomirloý amsikocßfomsai oi eccqauÝy sxm kocaqiarlþm ejsüy irokocirloý jai stvüm tpükoipo rso kocaqiarlü amapqoraqlocÞy eccqÜuesai re pßrsxrg sot kocaqiarloý aposekerlÜsxm vqÞrexy rso sÝkoy sot sqilÞmot .
At the settlement date the off-balance-sheet accounts shall be reversed , and any balance on the revaluation account shall be credited to the profit and loss account at quarter-end . 1 .
4 . So lÝro jürsoy sgy rtmakkaclasijÞy hÝrgy epgqeÜfesai apü pqoherliajÝy acoqÝy amacülemey rsgm gleqolgmßa rtmakkacÞy jai siy epülemey dýo Þ sqeiy eqcÜriley glÝqey , amÜkoca le siy pqajsijÝy sgy acoqÜy pot auoqoým so diajamomirlü Ülerxm rtmakkacþm le sgm Ülerg irosilßa acoqÜy .
Interest rate futures shall be recorded on the trade date in off-balance-sheet accounts . 4 .
5 . G aposßlgrg sxm pqoherliajþm hÝrexm pqaclasopoießsai re rtrvesirlü le sgm Ülerg hÝrg sot idßot molßrlasoy , amsirsahlßfomsay stvüm diauoqÝy pot pqojýpsotm emsüy sgy hÝrgy sot idßot molßrlasoy .
The average cost of the currency position shall be affected by forward purchases from the trade date plus either two or three working days , depending on the market conventions for the settlement of spot transactions at the spot purchase rate . 2 .
Lßa jahaqÞ fglßa eccqÜuesai re vqÝxrg sot kocaqiarloý aposekerlÜsxm vqÞrexy , üsam tpeqbaßmei pqogcoýlema jÝqdg apü amapqoraqlocÞ , sa opoßa Ývotm jasacqaueß rso kocaqiarlü amapqoraqlocÞy , emþ Ýma jahaqü jÝqdoy eccqÜuesai re pßrsxrg sot kocaqiarloý amapqoraqlocÞy . 1 .
The initial margin shall be recorded as a separate asset if deposited in cash . If deposited in the form of securities it shall remain unchanged in the balance sheet .