The forward positions shall be valued in conjunction with the spot position of the same currency , offsetting any differences that may arise within a single currency position . A net loss balance shall be debited to the profit and loss account when it exceeds previous revaluation gains registered in the revaluation account ;
G aposßlgrg sxm pqoherliajþm hÝrexm pqaclasopoießsai re rtrvesirlü le sgm Ülerg hÝrg sot idßot molßrlasoy , amsirsahlßfomsay stvüm diauoqÝy pot pqojýpsotm emsüy sgy hÝrgy sot idßot molßrlasoy .