If , however , securities borrowed by the ECB acting as the transferee are not kept in its the depot at the year-end , the ECB shall establish a provision for losses if the market value of the underlying securities has risen since the contract date of the lending transaction and to show a liability ( retransfer of the securities ) if the securities have been sold in the meantime by the transferee .
Pöördtehingud , sealhulgas väärtpaberilaenu tehingud , mis on tehtud automatiseeritud väärtpaberilaenuandmise programmi f ) märkimisõigusi käsitletakse emiteerimisel eraldi varana .