ECB debt certificates purchased for fine-tuning purposes ( i ) Marketable securities other than held-to-maturity Market price Any premiums or discounts are amortised ( ii ) Marketable securities classified as held-to-maturity Cost subject to impairment Any premiums or discounts are amortised ( iii ) Non-marketable securities Cost subject to impairment Any premiums or discounts are amortised
Kaubeldavad väärtpaberid , mis liigitatakse tähtaja lõpuni hoita ­ vateks Kulud , arvesse võetakse väär ­ tuse langust Mis tahes üle - või alakurss amortiseeritakse iii )