Примери за използване на Revaluation accounts на Английски и техните преводи на Български
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Revaluation accounts.
Unrealised gains are transferred to revaluation accounts.
Note 14- Revaluation accounts.
Unrealised gains are transferred directly to revaluation accounts.
The balance sheet item“Revaluation accounts” also includes remeasurements in respect of post-employment benefits.
The mark-to-market interest rate risk of the ECB is mitigated through asset allocation policies and the revaluation accounts.
This increase also led to a rise in the ECB's revaluation accounts, which increased by the same amount(see Section 1.3.2“Financial resources”).
In 2019, remeasurement losses under that liability item amounted to €749 million(2018: €129 million)(see note 14“Revaluation accounts”).
Instead, these risks are mitigated through the existence of revaluation accounts and the diversification of the holdings across different currencies and gold.
The provision will be used to coverlosses arising from the exposure to these risks, in particular valuation losses not covered by the revaluation accounts.
This was €5.7 billion higher than in 2018,mainly owing to an increase in the revaluation accounts following the depreciation of the euro.
In 2008, the revaluation accounts arising from unrealised gains on assets and liabilities amounted to €11.4 billion, compared with €6.2 billion in 2007.
The depreciation of the euro is also reflected in the higher balances in the ECB's revaluation accounts(see Section 1.3.2“Financial resources”).
These gains were recorded in revaluation accounts, in line with the common accounting policies that have been established by the Governing Council for the Eurosystem.
The provision will be used to cover losses arising from the exposure to these risks,in particular valuation losses not covered by the revaluation accounts.
The increase in the size of the revaluation accounts is predominately due to the rise in the price of gold and the depreciation of the euro against the US dollar and Japanese yen in 2019.
The provision will be used to coverlosses arising from the exposure to these risks, in particular valuation losses not covered by the revaluation accounts.
The currency risk decreased compared to the previous year owing to higher revaluation accounts, which act as buffers against adverse exchange rate and gold price movements.
The provision would be used to cover possible losses arising from theexposure to the risks mentioned above, in particular valuation losses not covered by the revaluation accounts.
Unrealised gains are transferred directly to revaluation accounts, whereas unrealised losses at year-end that exceed revaluation account balances are treated as expenses.
The increase in the euro equivalent value of these holdings was due to the rise in the market price of gold in euro terms(see“Gold and foreign currency assets andliabilities” in Section 2.3“Accounting policies” and note 14“Revaluation accounts”).
Unrealised gains are transferred directly to revaluation accounts, whereas unrealised losses at the end of the year that exceed the related revaluation account balances are treated as expenses.
Unrealised gains on gold, foreign currencies and securities that are subject to price revaluation are not recognised as income in the Profit and Loss Account butare recorded directly in revaluation accounts shown on the liability side of the ECB's Balance Sheet.
Note:“Revaluation accounts” includes total revaluation gains on gold, foreign currency and securities holdings, but excludes the revaluation account for post-employment benefits.
Note:“Gold revaluation accounts” does not include the contributions of the central banks of the Members States that joined the euro area after 1 January 1999 to the accumulated gold revaluation accounts of the ECB as at the day prior to their entry into the Eurosystem.
In 2019 the revaluation accounts for gold, foreign currencies and securities[10] increased by €5.1 billion to €30.2 billion, mainly owing to the increase in the price of gold and the depreciation of the euro against the US dollar and Japanese yen(see Chart 10).
Unrealised gains are not recognised as income andare transferred directly to a revaluation account.
Unrealised losses exceeding the related revaluation account balances are treated as expenses at the end of the year.
Unrealized losses are reflected in the profit andloss account if they exceed previous revaluation gains registered in the corresponding revaluation account.
Unrealised losses are taken to the Profit and Loss Account if, at the year-end, they exceed previous revaluation gains registered in the corresponding revaluation account.