{
  "url": "https://openlegislation.uk/eu-regulation-2013-1071/annex-I/part-4/division-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-1071/annex-I/part-4/division-2.json",
  "legislation": "eur/2013/1071",
  "legislation_title": "Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (recast) (ECB/2013/33)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-1071",
  "path": "annex/I/part/4/division/2",
  "kind": "division",
  "number": "2",
  "heading": "Price revaluation of securities",
  "text": "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.\nThe minimum requirements for price revaluation of securities are set out in Table 1A.\nNo 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/1071/annex/I/part/4/division/2",
    "retrieved_at": "2026-11-01T14:48:16.937818+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}