Eksempler på brug af Revaluation accounts på Engelsk og deres oversættelser til Dansk
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Capital and reserves+ revaluation accounts.
Revaluation accounts related to foreign exchange rate movements for every currency net position held, including foreign exchange swaps/ forwards and SDRs.
Unrealised gains are transferred directly to revaluation accounts.
Sundry Provisions Revaluation accounts Capital and reserves 15.1.
Counterpart of special drawing rights allocated by the IMF- 296 10 Other liabilities 11 Revaluation accounts 12 Capital and reserves.
Other liabilities 11 Revaluation accounts 12 Capital and reserves Total assets Total liabilities.
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.
Other liabilities 1,408 10 Revaluation accounts 11 Capital and reserves.
The provision would be used to cover possible losses arising from the exposure to the risks mentioned above,in particular valuation losses not covered by the revaluation accounts.
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.
However, unrealised exchange rate and market price revaluation gains on the ECB's holdings of foreign currency assets and gold are not recognised as profit, buttransferred directly to revaluation accounts.
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.
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.
Accumulated equity value» means the total of the ECB 's reserves, revaluation accounts and provisions equivalent to reserves as calculated by the ECB as at 31 December 2006.
Revaluation accounts related to price movements for gold, for every type of eurodenominated securities, for every type of foreign currency-denominated securities, for options; market valuation differences related to interest rate risk derivatives;
In accordance with the accounting principles of the Eurosystem, unrealised exchange rate and market price valuation gains on the ECB's holdings of foreign currency assets and gold are not recognised as profit, butare transferred directly to 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.
Revaluation accounts related to foreign exchange rate movements for every currency net position held, including foreign exchange swaps/ forwards and SDRs The contributions from NCBs according to Article 49.2 of the Statute to the ECB are consolidated with the respective amounts disclosed under asset item 9.1.
The valuation correction, which is reflected together with valuation adjustments on other balance sheet items under revaluation accounts( liability item 10), has also affected the figures for the Eurosystem 's holdings of gold and gold receivables which were not correct in the statements published on 5 and 11 January 2000.
Revaluation accounts related to foreign exchange rate movements for every currency net position held, including foreign exchange swaps/ forwards and SDRs( b) Special revaluation accounts stemming from contributions according to Article 49.2 of the Statute with respect to central banks of Member States whose derogations have been abrogated- see Article 11 2.
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.
Conversely, item 14« revaluation accounts» is reported on a gross basis for accounting purposes( unrealised losses are reported under item 11« other assets') and on a net basis for statistical purposes.
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.
Unrealised gains shall not be recognised as income, butrecorded directly in a revaluation account;
Unrealised revaluation gains shall be credited to a revaluation account.
Unrealised revaluation gains shall be credited to a revaluation account.
In such case, net unrealised gains shall be recorded in a revaluation account.
Changes in the value of the derivative over time should be recorded in the revaluation account.