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Macro -*FR 10373 --(mod.)(15) -
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Last Update: 2008-03-04 |
Εισαγωγή περιεχομένων αρχείουAll characters, up to and including the next newline, are discarded without performing any macro expansion
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Insert File RecentAll characters, up to and including the next newline, are discarded without performing any macro expansion
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Last Update: 2008-03-04 |
Το Ταμείο Εγγυήσεων διέθετε τρία ομόλογα κυμαινόμενου επιτοκίου εκδοθέντα από τις Ευρωπαϊκές Κοινότητες για συνολικό ποσό 21 εκατ. ευρώ, συμπεριλαμβανομένων των δεδουλευμένων τόκων στις 31 Δεκεμβρίου 2004. Οι χρεωστικοί αυτοί τίτλοι απαλείφθηκαν κατά το δέον έναντι των αντίστοιχων χρεωστικών τίτλων που εκδόθηκαν στο πλαίσιο του προγράμματος Μακροοικονομικής χρηματοδοτικής συνδρομής (Macro Financial Assistance — MFA) (βλ. σημείωση 2.3.8).
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The debt securities, amounting to EUR 38 million, held within the context of budgetary instruments managed by fiduciaries on behalf of the European Commission were included in the net asset calculation of these instruments and as such, classified as short-term receivables as at 31 December 2004. Under the new accounting rules, the components of the budgetary instruments are now classified in the relevant headings of the annual accounts according to their nature and when applicable, residual maturity.Derivative financial instruments with a positive fair value including accrued interest (EUR 33 million) are recognised as held-for-trading assets whilst previously they were only disclosed as off balance-sheet items. The balance of the movement (EUR 33 million) relates to other reclassifications, revaluations and the inclusion of accrued interest under this heading.
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Last Update: 2008-03-04 |
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