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a realizált bevételek kimutatására és (devizavásárlás esetén) az új átlagárfolyam, valamint (értékpapír-vásárlás esetén) az átlagár kiszámítására az elszámolás napján kerül sor [2].
the recognition of realised income and the calculation of new average costs (in case of foreign exchange purchases) and average prices (in case of securities purchases) is conducted at settlement date(2).
Last Update: 2014-11-21
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