I denne sammenhæng fremgår det af Guidance Notes to the Regulation ECB/2001/13 on the MFI balance sheet statistics [8], at finansielle derivater, som har en markedsværdi, i overensstemmelse med gældende internationale standarder på statistikområdet i princippet skal registreres som balanceposter.
In this context, the Guidance Notes to the Regulation ECB/2001/13 on the MFI balance sheet statistics [8] state that, in accordance with existing international statistical standards, financial derivative instruments that have a market value should in principle be subject to on-balance-sheet recording.