The objective of the draft Regulation is to bring the recording of settlements under swap arrangements and forward rate agreements in the European system of accounts 1995 ( ESA 95 ) in line with international standards , as currently laid down in the system of national accounts 1993 ( 2 ) and the balance of payments fifth manual ( 3 ) .
Óôü ÷ ïò ôïı ó ÷ åäßïı ŒÆíïíØóìïý åßíÆØ íÆ åıŁıª æÆììßóåØ ôçí ŒÆôÆª æÆöÞ ôøí äØÆŒÆíïíØóìþí ıðü óıìöøíßåò ÆíôÆººÆª Þò åðØôïŒßøí ŒÆØ ıðü ðæïŁåóìØÆŒÝò óıìâÜóåØò åðØôïŒßøí óôï åıæøðÆœŒü óýóôçìÆ ºïª ÆæØÆóìþí 1995 (¯ Ó ¸ 95 ) ìå ôÆ äØåŁíÞ ðæüôıðÆ , üðøò ÆıôÜ ŒÆŁïæßæïíôÆØ óÞìåæÆ óôï ÓýóôçìÆ ¯ ŁíØŒþí ¸ ïª ÆæØÆóìþí 1993 ( 2 ) ŒÆØ óôçí ðÝìðôç ÝŒäïóç ôïı ¯ª ÷ åØæØäßïı Éóïæıª ßïı --- ºçæøìþí ( 3 ) .