Recording on the transaction date The operations for which the delivery is deferred must be recorded on the transaction date in off-balance-sheet ( memorandum ) accounts , so as to correctly reflect the related commitments and risks .
JasacqauÞ jasÜ sgm gleqolgmßa rtmakkacÞy Oi pqÜneiy le lesacemÝrseqo sgy rýmawÞy soty vqümo paqÜdorgy pqÝpei ma jasacqÜuomsai jasÜ sgm gleqolgmßa rýmawgy sgy rtmakkacÞy re kocaqiarloýy ejsüy irokocirloý ( sÜnexy ) , þrse ma amsamajkþmsai Ýcjtqa oi rvesijÝy amakguheßrey tpovqeþreiy jai oi rvesijoß jßmdtmoi .