Division 2 Price revaluation of securities
United Kingdom
The adjustment in respect of the price revaluation of securities refers to fluctuations in the valuation of securities that arise because of a change in the price at which securities are recorded or traded. The adjustment includes the changes that occur over time in the value of end-period balance sheet stocks because of changes in the reference value at which securities are recorded, i.e. potential gains/losses. It may also contain valuation changes that arise from transactions in securities i.e. realised gains/losses.
The minimum requirements for price revaluation of securities are set out in Table 1A.
No minimum reporting requirement is established for the liability side of the balance sheet. However, if valuation practices applied by reporting agents to debt securities issued result in changes to their end-period stocks, NCBs are permitted to collect data relating to such changes. Such data are reported as ‘other revaluation’ adjustments.
Notes on Division PART 4
Editorial notes
Footnotes
- f1
-
Series marked with the word ‘ MINIMUM ’ are reported by MFIs. NCBs may extend this requirement also to cover the series marked as blank cells (i.e. not containing the word ‘ MINIMUM ’ ).
Blank cells and MINIMUM cells are reported by the NCB to the ECB.
The blank cells with a star on the liability side are assumed to be zero unless there is evidence to the contrary.
- f2
-
Sole proprietorships/partnerships without legal status.
- f3
-
NCBs may request MFIs to report this item on a quarterly basis instead of monthly.