The ESA 95 requires positions in financial derivatives to be recorded if they have a market value or can be offset in the market , i.e. if a party to the contract can in effect reverse it by taking out another contract with the opposite effect .
EKP EKP statistika ülevaade Aprill 2006 turul tasaarvestada , st kui üks lepingupool võib lepingu tagasi pöörata , võttes üle teise , vastupidise mõjuga lepingu .