 Unrealised gains / losses shall mean gains / losses arising from the revaluation of assets compared to their ( adjusted ) cost of acquisition .
 Vqglasooijomolijü rsoiveßo sot pahgsijoý : opoiodÞpose rsoiveßo sot pahgsijoý , so opoßo rtmirsÜ molijÞ tpovqÝxrg paqÜdorgy lesqgsþm Þ Ükkot vqglasooijomolijoý lÝrot re Ükkg epiveßqgrg Þ amsakkacÞy vqglasooijomolijþm lÝrxm le Ükkg epiveßqgrg tpü üqoty dtmgsijÜ dtrlemeßy .