Only transactions that entail a change in the holding of a given currency may give rise to realised foreign exchange gains or losses .
Lümo oi rtmakkacÝy pot rtmepÜcomsai lesabokÞ sxm diaherßlxm oqirlÝmot molßrlasoy eßmai dtmasü ma odgcÞrotm rsg dgliotqcßa pqaclasopoighÝmsxm rtmakkaclasijþm jeqdþm Þ fgliþm .