natgillin/translations-raw huggingface dataset:
Participants shall be deemed to have instructed the ECB to dedicate liquidity on their behalf if the relevant ancillary system so requests.’
Participants shall be deemed to have instructed the ECB to dedicate liquidity on their behalf if the relevant ancillary system so requests.”
‘Article 19
„Article 19
Other payment orders shall be returned as non-settled if they cannot be settled by the cut-off times for the relevant message type, as specified in Appendix V.’
Other payment orders shall be returned as non-settled if they cannot be settled by the cut-off times for the relevant message type, as specified in Appendix V.”
In Article 31, paragraphs 2 and 3 are replaced by the following:
Artikli 31 lõiked 2 ja 3 asendatakse järgmisega:
The ECB shall freeze the balance on the sub-account of the participant upon communication by the ancillary system (via a “start-of-cycle” message).
The ECB shall freeze the balance on the sub-account of the participant upon communication by the ancillary system (via a „start-of-cycle” message).
Such freezing shall expire upon communication by the ancillary system (via an “end-of-cycle” message).
Such freezing shall expire upon communication by the ancillary system (via an „end-of-cycle” message).
If the ECB is not the ancillary system’s CB, the ECB shall be deemed instructed to issue the abovementioned guarantee to the ancillary system’s CB.’
If the ECB is not the ancillary system’s CB, the ECB shall be deemed instructed to issue the abovementioned guarantee to the ancillary system’s CB.”
Appendix I is amended as follows:
Liidet I muudetakse järgmiselt.
Paragraph 2 is amended as follows:
Punkti 2 muudetakse järgmiselt:
The table in subparagraph 1 is replaced by the following:
alapunkti 1 tabel asendatakse järgmisega:
‘Message Type
„Message Type
(Customer) statement message’
(Customer) statement message”;
The following subparagraph 5 is added:
lisatakse alapunkt 5:
Customer details contained in MT 202COV shall not be displayed in the ICM.’
Customer details contained in MT 202COV shall not be displayed in the ICM.”
Paragraph 8 is amended as follows:
Punkti 8 muudetakse järgmiselt:
Subparagraph 4(b) is replaced by the following:
alapunkti 4 alapunkt b asendatakse järgmisega:
Further details are described in the ICM User Handbook.’
Further details are described in the ICM User Handbook.”
Subparagraph 5 is replaced by the following:
alapunkt 5 asendatakse järgmisega:
Each participant shall have at least one SWIFT Alliance WebStation, or another interface, as may be required by SWIFT, to have access to the ICM via U2A.’
Each participant shall have at least one SWIFT Alliance WebStation, or another interface, as may be required by SWIFT, to have access to the ICM via U2 A.”
Appendix II is amended as follows:
Liidet II muudetakse järgmiselt:
Paragraph 2(a) is replaced by the following:
Punkti 2 alapunkt a asendatakse järgmisega:
A payer may submit a claim for an administration fee and interest compensation if, due to a technical malfunction of TARGET2, a payment order was not settled on the business day on which it was accepted.’
A payer may submit a claim for an administration fee and interest compensation if, due to a technical malfunction of TARGET2, a payment order was not settled on the business day on which it was accepted.”
Appendix III is amended as follows:
Liidet III muudetakse järgmiselt.
In the terms of reference for country opinions for non-EEA participants in TARGET2, paragraph 3.6.a is replaced by the following:
Mitte-EMP TARGET2 osalejate õiguskeskkonna hinnangu nõuetes (Terms of reference for country opinions for non-EEA participants in TARGET2) asendatakse punkt 3.6.a järgmisega:
‘3.6.a
„3.6.a
Specifically, the creation and enforcement of a pledge or repo under the Rules will be valid and enforceable under the laws of [jurisdiction].’
Specifically, the creation and enforcement of a pledge or repo under the Rules will be valid and enforceable under the laws of [jurisdiction].”
Appendix IV is amended as follows:
Liidet IV muudetakse järgmiselt.
Paragraph 1(b) is replaced by the following:
Punkti 1 alapunkt b asendatakse järgmisega:
Appendix V is replaced by the following:
Liide V asendatakse järgmisega.
‘Appendix V
„Appendix V
Starts 15 minutes later on the last day of the Eurosystem reserve maintenance period.’
Starts 15 minutes later on the last day of the Eurosystem reserve maintenance period.”
The Eurosystem's current policy for the location of infrastructure is set out in the following statements, which are all available on the ECB website at www.ecb.europa.eu: (a) the “Policy statement on euro payment and settlement systems located outside the euro area” of 3 November 1998; (b) “The Eurosystem's policy line with regard to consolidation in central counterparty clearing” of 27 September 2001; (c) “The Eurosystem policy principles on the location and operation of infrastructures settling in euro-denominated payment transactions” of 19 July 2007; and (d) “The Eurosystem policy principles on the location and operation of infrastructures settling euro-denominated payment transactions: specification of ‘legally and operationally located in the euro area’ ” of 20 November 2008.’
The Eurosystem’s current policy for the location of infrastructure is set out in the following statements, which are all available on the ECB website at www.ecb.europa.eu: (a) the „Policy statement on euro payment and settlement systems located outside the euro area” of 3 November 1998; (b) „The Eurosystem’s policy line with regard to consolidation in central counterparty clearing” of 27 September 2001; (c) „The Eurosystem policy principles on the location and operation of infrastructures settling in euro-denominated payment transactions” of 19 July 2007; and (d) „The Eurosystem policy principles on the location and operation of infrastructures settling euro-denominated payment transactions: specification of „legally and operationally located in the euro area” ” of 20 November 2008.”;
CET takes into account the change to Central European Summer Time.’
CET takes into account the change to Central European Summer Time.”
User-to-application mode (U2A)
user-to-application mode (U2 A)
permits direct communication between a participant and the ICM.
A permits direct communication between a participant and the ICM.
For U2A access the IT infrastructure has to be able to support cookies and JavaScript.
For U2 A access the IT infrastructure has to be able to support cookies and JavaScript.
Pursuant to Article 3 of Decision 2001/79/CFSP, the Chairman of the Military Committee is to be appointed by the Council on the recommendation of the Committee meeting at the level of the Chiefs of Defence.
Otsuse 2001/79/ÜVJP artikli 3 kohaselt määrab Euroopa Liidu Sõjalise Komitee esimehe kaitsejõudude juhtide tasandil kohtunud komitee soovituse alusel nõukogu.
At its meeting on 29 October 2008, the Committee meeting at the level of the Chiefs of Defence recommended that General Håkan SYRÉN be appointed Chairman of the Military Committee of the European Union,
Kaitsejõudude juhtide tasandil 29. oktoobril 2008 kohtunud komitee soovitas määrata Euroopa Liidu Sõjalise Komitee esimeheks kindral Håkan SYRÉNI,
General Håkan SYRÉN is appointed Chairman of the Military Committee of the European Union for a period of three years as from 6 November 2009.
Kindral Håkan SYRÉN määratakse Euroopa Liidu Sõjalise Komitee esimeheks kolmeks aastaks alates 6. novembrist 2009.
Having regard to the proposal of the Spanish Government,
võttes arvesse Hispaania valitsuse ettepanekut,
An alternate member's seat on the Committee of the Regions has become vacant following the expiry of the mandate of Ms Maria Dolores ALARCÓN MARTÍNEZ,
Regioonide Komitees on vabanenud asendusliikme koht seoses María Dolores ALARCÓN MARTÍNEZE ametiaja lõppemisega,
The following is hereby appointed to the Committee of the Regions as an alternate member for the remainder of the current term of office, which runs until 25 January 2010:
Regioonide Komitee asendusliikmeks nimetatakse järelejäänud ametiajaks kuni 25. jaanuarini 2010:
Mr Juan Antonio MORALES RODRÍGUEZ, Director General de Relaciones Institucionales y Acción Exterior, Murcia.
Juan Antonio MORALES RODRÍGUEZ, Director General de Relaciones Institucionales y Acción Exterior, Murcia.
of 10 December 2009
detsember 2009,
on the approval of the volume of coin issuance in 2010
müntide emissiooni 2010. aasta mahu heakskiitmise kohta
(ECB/2009/25)
(EKP/2009/25)
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 128(2) thereof,
võttes arvesse Euroopa Liidu toimimise lepingut, eelkõige selle artikli 128 lõiget 2,
The participating Member States have submitted to the ECB for approval their estimates of the volume of euro coins to be issued in 2010, supplemented by explanatory notes on the forecasting methodology,
Osalevad liikmesriigid on EKP-le heakskiitmiseks esitanud oma prognoosi 2010. aastal emiteeritavate euro müntide mahu kohta koos täiendavate selgitavate märkustega prognoosimise metodoloogia kohta,
Approval of the volume of euro coins to be issued in 2010
aastal emiteeritavate euro müntide mahu heakskiitmine
The ECB hereby approves the volume of euro coins to be issued by the participating Member States in 2010 as described in the following table:
EKP kiidab heaks osalevate liikmesriikide poolt 2010. aastal emiteeritavate euro müntide mahu vastavalt kirjeldusele järgmises tabelis:
Issuance of coins intended for circulation and issuance of collector coins (not intended for circulation) in 2010
Ringluseks kavandatud müntide emissioon ja ringluseks mitte kavandatud meenemüntide emissioon 2010. aastal
Done at Frankfurt am Main, 10 December 2009.
Frankfurt Maini ääres, 10. detsember 2009
on the request from the United Kingdom to accept Regulation (EC) No 593/2008 of the European Parliament and the Council on the law applicable to contractual obligations (Rome I)
Ühendkuningriigi taotluse kohta seoses Euroopa Parlamendi ja nõukogu määruse (EÜ) nr 593/2008 (lepinguliste võlasuhete suhtes kohaldatava õiguse kohta („Rooma I”)) kohaldamisega
(notified under document number C(2008) 8554)
(teatavaks tehtud numbri K(2008) 8554 all)
Having regard to the Treaty establishing the European Community, in particular to Article 11a thereof,
võttes arvesse Euroopa Ühenduse asutamislepingut, eriti selle artiklit 11a,
On 17 June 2008, the European Parliament and the Council adopted Regulation (EC) No 593/2008 on the law applicable to contractual obligations (Rome I) [1].
juunil 2008 võtsid Euroopa Parlament ja nõukogu vastu määruse (EÜ) nr 593/2008 lepinguliste võlasuhete suhtes kohaldatava õiguse kohta („Rooma I”). [1]
Pursuant to Article 1 of the Protocol on the position of the United Kingdom and Ireland, the United Kingdom did not participate in the adoption of Regulation (EC) No 593/2008.
Vastavalt Ühendkuningriigi ja Iirimaa seisukohta käsitleva protokolli artiklile 1 ei osalenud Ühendkuningriik määruse (EÜ) nr 593/2008 vastuvõtmises.
In accordance with Article 4 of that Protocol, the United Kingdom notified the Commission by letter of 24 July 2008, received by the Commission on 30 July 2008, of its intention to accept and to participate in Regulation (EC) No 593/2008.
Vastavalt nimetatud protokolli artiklile 4 teatas Ühendkuningriik 24. juuli 2008. aasta kirjas, mille komisjon sai kätte 30. juulil 2008, oma kavatsusest määrust (EÜ) nr 593/2008 kohaldada ja selles osaleda.
On 11 November 2008 the Commission gave a positive opinion to the Council on the request from the United Kingdom,
novembril 2008 esitas komisjon nõukogule Ühendkuningriigi teate kohta positiivse otsuse,
Regulation (EC) No 593/2008 shall apply to the United Kingdom in accordance with Article 2.
Määrust (EÜ) nr 593/2008 kohaldatakse Ühendkuningriigi suhtes vastavalt artiklile 2.
Regulation (EC) No 593/2008 shall enter into force in the United Kingdom from the date of notification of this Decision.
Määrus (EÜ) nr 593/2008 jõustub Ühendkuningriigi jaoks alates käesolevast otsusest teatamise kuupäevast.
It shall apply from 17 December 2009, except for Article 26 which shall apply from 17 June 2009.
Määrust kohaldatakse alates 17. detsembrist 2009, välja arvatud artikkel 26, mida kohaldatakse alates 17. juunist 2009.
OJ L 177, 4.7.2008, p. 6.
ELT L 177, 4.7.2008, lk 6.
of 14 December 2009
14. detsember 2009,
Decision ECB/2009/16 of 2 July 2009 on the implementation of the covered bond purchase programme [1] provides for the establishment of a programme for the purchase of covered bonds for monetary policy purposes.
2. juuli 2009. aasta otsuse EKP/2009/16 (tagatud võlakirjade ostu kava rakendamise kohta) [1] kohaselt kehtestatakse rahapoliitika eesmärgil tagatud võlakirjade ostu kava.
Guideline ECB/2009/10 of 7 May 2009 amending Guideline ECB/2000/7 on monetary policy instruments and procedures of the Eurosystem [2] allows access to Eurosystem open market operations and standing facilities by credit institutions which, in view of their specific institutional nature under Community law, are subject to scrutiny of a standard comparable to supervision by competent national authorities.
7. mai 2009. aasta suunis EKP/2009/10, millega muudetakse suunist EKP/2000/7 eurosüsteemi rahapoliitika instrumentide ja menetluste kohta, [2] tagab juurdepääsu eurosüsteemi avaturutehingutele ja püsivahenditele krediidiasutustele, mille järelevalve toimub, arvestades nende konkreetset institutsioonilist olemust ühenduse õiguses, pädeva ametiasutuse poolt teostatava järelevalvega võrreldava standardi alusel.
Experience has shown that it is necessary to specify the treatment of outstanding claims arising from defaults by Eurosystem counterparties in the context of Eurosystem credit operations, and of related financial assets.
Kogemused on näidanud, et täpsustada tuleb nende eurosüsteemi krediiditehingute ja seonduvate finantsvaradega seotud täitmata nõuete käsitlemist, mis tulenevad eurosüsteemi tehingupoolte lepingurikkumistest.
Decision ECB/2001/16 of 6 December 2001 on the allocation of monetary income of the national central banks of participating Member States from the financial year 2002 [3] needs to be amended in order to reflect these developments in the calculation and allocation of monetary income,
6. detsembri 2001. aasta otsust EKP/2001/16 (osalevate liikmesriikide keskpankade 2002. majandusaasta emissioonitulu jaotuse kohta) [3] tuleb muuta, et kajastada osutatud arengut emissioonitulu arvestuses ja jaotuses,
Decision ECB/2001/16 is amended as follows:
Otsust EKP/2001/16 muudetakse järgmiselt.
Article 1(g) is replaced by the following: ‘(g)
Artikli 1 punkt g asendatakse järgmisega:
From 2003 the amount of each NCB’s monetary income shall be determined by measuring the actual income that derives from the earmarkable assets recorded in its books.
Alates 2003. aastast määratakse iga riigi keskpanga emissioonitulu, mõõtes tegelikku tulu, mis tuleneb raamatupidamises kirjendatud üksikult arvestatavatest varadest.
As exceptions thereto, gold shall be considered to generate no income, and securities held for monetary policy purposes shall be considered to generate income at the reference rate.’
Sellest erandina ei loeta kulda tuluallikaks ning rahapoliitika eesmärgil hoitavatest väärtpaberitest saadav tulu võetakse arvesse viitemäära alusel.”
Annexes I and II to Decision ECB/2001/16 are amended in accordance with the Annex to this Decision.
Otsuse EKP/2001/16 I ja II lisa muudetakse kooskõlas käesoleva otsuse lisaga.
This Decision shall enter into force on 31 December 2009.
Käesolev otsus jõustub 31. detsembril 2009.
Done at Frankfurt am Main, 14 December 2009.
Frankfurt Maini ääres, 14. detsember 2009
OJ L 177, 30.6.2006, p. 1.’
ELT L 177, 30.6.2006, lk 1.”
Annex I to Decision ECB/2001/16 is replaced by the following:
Määruse EKP/2001/16 I lisa asendatakse järgmisega:
COMPOSITION OF THE LIABILITY BASE
KOHUSTUSTE BAASI KOOSSEIS
The liability base includes, to the exclusion of any other item:
Kohustuste baasi kuuluvad ainult:
Banknotes in circulation
ringluses olevad pangatähed
For the purposes of this Annex, in the cash changeover year for each new Eurosystem NCB “banknotes in circulation”:
Käesoleva lisa eesmärgil kohaldatakse sularahavahetuse aastal iga uue eurosüsteemi RKP ringluses oleva sularaha osas järgmist:
includes banknotes issued by the NCB and denominated in its national currency unit; and
see hõlmab RKP poolt riigi vääringuühikus emiteeritud pangatähed ja
must be reduced by the value of the non-remunerated loans related to frontloaded euro banknotes that have not been yet debited (part of asset item 6 of the HBS).
seda vähendatakse eelnevalt jaotatud euro pangatähtedega seotud tasustamata laenusummade võrra, mida pole veel debiteeritud (ühtlustatud bilansi vara kirje 6. osa).
After the relevant cash changeover year, for each NCB “banknotes in circulation” means banknotes denominated in euro, to the exclusion of any other banknotes.
Pärast asjaomast sularahavahetuse aastat tähendab kõikide RKPde ringluses olev sularaha euros vääringustatud pangatähti ning välja jäetakse mis tahes muud pangatähed.
current accounts including minimum reserve requirements under Article 19.1 of the Statute (liability item 2.1 of the HBS);
jooksevkontod, k.a kohustusliku reservi nõue põhikirja artikli 19.1 alusel (ühtlustatud bilansi kohustuste kirje 2.1);
amounts in deposit under the Eurosystem deposit facility (liability item 2.2 of the HBS);
eurosüsteemi hoiustamise püsivõimaluse alusel hoiustatud summad (ühtlustatud bilansi kohustuste kirje 2.2);
fixed-term deposits (liability item 2.3 of the HBS);
tähtajalised hoiused (ühtlustatud bilansi kohustuste kirje 2.3);
liabilities arising from fine-tuning reverse operations (liability item 2.4 of the HBS);
peenhäälestuse pöördtehingutest tulenevad kohustused (ühtlustatud bilansi kohustuste kirje 2.4);
deposits related to margin calls (liability item 2.5 of the HBS).
lisatagatise nõuetega seotud hoiused (ühtlustatud bilansi kohustuste kirje 2.5);
Deposit liabilities to defaulted Eurosystem counterparties which have been reclassified from liability item 2.1 of the HBS.
hoiuste kohustused lepingurikkumisega seotud eurosüsteemi tehingupoolte ees, mis on ümberliigitatud ühtlustatud bilansi kohustuste kirjest 2.1;
Intra-Eurosystem liabilities of NCBs arising from the issue to the ECB of promissory notes backing the issuance of ECB debt certificates under Chapter 3.3 of Annex I to Guideline ECB/2000/7 (liability item 10.2 of the HBS).
RKPde eurosüsteemisisesed kohustused, mis tulenevad EKP võlasertifikaatide emissiooni tagavate lihtvekslite emiteerimisest EKP-le suunise EKP/2000/7 I lisa punkti 3.3. kohaselt (ühtlustatud bilansi kohustuste kirje 10.2);
Net intra-Eurosystem liabilities on euro banknotes in circulation, including those resulting from the application of Article 4 of this Decision (part of liability item 10.3 of the HBS).
eurosüsteemisisesed netokohustused seoses ringluses olevate pangatähtedega, k.a käesoleva otsuse artikli 4 kohaldamisest tulenevad (ühtlustatud bilansi kohustuste kirje 10.3 osa);
Net intra-Eurosystem liabilities resulting from TARGET2 transactions remunerated at the reference rate (part of liability item 10.4 of the HBS).
eurosüsteemisisesed netokohustused seoses viitemääraga tasustatud TARGET2 tehingutega (ühtlustatud bilansi kohustuste kirje 10.4 osa).
The amount of each NCB's liability base shall be calculated in accordance with the harmonised accounting principles and rules laid down in Guideline ECB/2006/16 of 10 November 2006 on the legal framework for accounting and financial reporting in the European System of Central Banks.
Iga RKP kohustuste baasi summa arvutatakse ühtlustatud raamatupidamispõhimõtete ja -reeglite kohaselt, mis on sätestatud 10. novembri 2006. aasta suunises EKP/2006/16 raamatupidamise ja finantsaruandluse õigusraamistiku kohta Euroopa Keskpankade Süsteemis.
OJ L 348 11.12.2006, p. 1.’
ELT L 348, 11.12.2006, lk 1.”
Annex II to Decision ECB/2001/16 is replaced by the following:
Määruse EKP/2001/16 II lisa asendatakse järgmisega:
EARMARKABLE ASSETS
ÜKSIKULT ARVESTATAVAD VARAD
Earmarkable assets shall include, with the exclusion of any other item:
Üksikult arvestatavate varade hulka kuuluvad ainult:
Lending to euro area credit institutions related to monetary policy operations denominated in euro (asset item 5 of the HBS).
rahapoliitika toimingutega seotud eurodes vääringustatud laenud euroala krediidiasutustele (ühtlustatud bilansi varade kirje 5);
Securities held for monetary policy purposes (asset item 7.1 of the HBS).
rahapoliitika eesmärgil hoitavad väärtpaberid (ühtlustatud bilansi varade kirje 7.1);
Intra-Eurosystem claims equivalent to the transfer of foreign reserve assets other than gold to the ECB under Article 30 of the Statute (part of asset item 9.2 of the HBS).
eurosüsteemisisesed nõuded, mis on samaväärsed välisvaluutareservi, v.a kuld, ülekandmisega EKP-le põhikirja artikli 30 kohaselt (ühtlustatud bilansi varade kirje 9.2 osa);
Net intra-Eurosystem claims on euro banknotes in circulation including those resulting from the application of Article 4 of this Decision (part of asset item 9.4 of the HBS).
eurosüsteemisisesed netokohustused seoses ringluses olevate pangatähtedega, k.a käesoleva otsuse artikli 4 kohaldamisest tulenevad (ühtlustatud bilansi varade kirje 9.4 osa);
Net intra-Eurosystem claims resulting from TARGET2 transactions remunerated at the reference rate (part of asset item 9.5 of the HBS).
eurosüsteemisisesed netonõuded seoses viitemääraga tasustatud TARGET2 tehingutega (ühtlustatud bilansi varade kirje 9.5 osa);
Gold, including claims in respect of gold transferred to the ECB, in an amount permitting each NCB to earmark a proportion of its gold that corresponds to the application of its share in the subscribed capital key to the total amount of gold earmarked by all NCBs (asset item 1 and part of asset item 9.2 of the HBS).
kuld, k.a nõuded seoses EKP-le ülekantud kullaga, summas, mis võimaldab igal RKP-l üksikult arvestada oma kulla osa, mis vastab tema osa märgitud kapitali aluses suhtele kõikide RKPde poolt üksikult arvestatavas kogukullas. (ühtlustatud bilansi varade kirje 1 ja varade kirje 9.2 osa).
For the purposes of this Decision, and at least until the calculation of monetary income for the financial year 2007, gold shall be valued on the basis of the gold price in euro per fine ounce as at 31 December 2002.
Käesoleva otsuse eesmärgil ning vähemalt kuni 2007. majandusaasta emissioonitulu arvutamiseni hinnatakse kulda eurodes kullahinna alusel puhta untsi kohta 31. detsembril 2002;
Claims resulting from euro banknotes that have been frontloaded pursuant to Guideline ECB/2006/9 and have then entered into circulation before the cash changeover date (part of asset item 4.1 of the HBS until the cash changeover date and thereafter part of the correspondent accounts under asset item 9.5 of the HBS), but only until such claims become part of the intra-Eurosystem claims resulting from TARGET2 transactions.
nõuded, mis on seotud euro pangatähtedega, mis on eeljaotatud kooskõlas suunisega EKP/2006/9 ja mis on läinud ringlusse enne sularahavahetuse kuupäeva (osana ühtlustatud bilansi varade kirjest 4.1 kuni sularahavahetuse kuupäevani ja pärast seda osana ühtlustatud bilansi korrespondentkonto vara kirjest 9.5), kui nõue muutub TARGET2 tehingutest tulenevalt eurosüsteemisiseste nõuete osaks;
Outstanding claims arising from default by Eurosystem counterparties in the context of Eurosystem credit operations, and/or financial assets or claims (vis-à-vis third parties) appropriated and/or acquired in the context of the realisation of collateral submitted by defaulted Eurosystem counterparties in the context of Eurosystem credit operations reclassified from asset item 5 of the HBS (part of asset item 11.6 of the HBS).
eurosüsteemi krediiditehingute ja/või seonduvate finantsvaradega või nõuetega kolmandate isikute ees seotud täitmata nõuded, mis tulenevad eurosüsteemi tehingupoolte lepingurikkumistest, mis omandatakse tagatisena ja/või saadakse seoses lepingut rikkunud eurosüsteemi tehingupoole poolt antud tagatise realiseerimisel eurosüsteemi krediiditehingute kontekstis, mis liigitatakse umber ühtlustatud bilansi varade kirjest 5 (ühtlustatud bilansi varade kirje 11.6 osa).