Værdiansættelses - og / eller regnskabsregler Ved opstillingen af centralbankbalancen følger de nationale central ­ banker og ECB de harmoniserede regnskabsregler i retningslinje ECB / 2002/10 , dog ikke :
Valuation and / or accounting rules In compiling the central bank balance sheet , the NCBs and the ECB shall follow the harmonised accounting rules in Guideline ECB / 2002/10 , except : ( a ) where NCBs and the ECB are required for accounting purposes to revalue their securities portfolio on a monthly rather than quarterly basis ;