来自专业的译者、企业、网页和免费的翻译库。
15 Ħin ewropew Ċentrali , u li huma wżati għall-proċedura ta » rivalutazzjoni trimestrali . riżervi : ammont imwarrab minn profitti distribwibbli , li mhuwiex maħsub biex jissodisfa kwalunkwe passiv speċifiku , kontinġenza jew tnaqqis mistenni fil-valur ta » l-attiv magħruf li jeżisti fid-data tal-karta tal-bilanċ .
securities held as an earmarked portfolio : earmarked investments held as counterpart funds consisting of securities , equity instruments , participating interests and / or investments in subsidiaries , matching an identifiable item on the liabilities side of the balance sheet , irrespective of whether there is a legal , statutory or other constraint e.g. pension funds , severance schemes , provisions , capital , reserves .