Urealiserede gevinster , som opstod til og med den 1 . januar 1999 , skulle adskilles for de urealiserede revalueringsgevinster , som
It was recommended that unrealised gains arising before or on 1 January 1999 should not be considered as distributable at the time of the transition and that these should only be treated as realisable / distributable in the context of transactions that occur after the start of the transitional period . Foreign exchange and gold gains and losses and price gains and losses , due to the transfer of assets from the NCBs to the ECB , had to be considered as realised .