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Under the SDDS, valuation refers to such items as:

1) the exchange rates or conversion factors used to convert foreign-currency-denominated assets and liabilities into the national currency equivalent;

2) whether transactions are recorded at market prices, face or nominal value vs. issue or discounted prices;

3) adjustments to convert CIF imports to an FOB basis;

4) adjustments to align data with balance of payments concepts as well as the frequency of any revaluation (e.g., daily, monthly, quarterly, yearly).

Source Publication:
Statistical Data and Metadata Exchange (SDMX) - BIS, ECB, Eurostat, IBRD, IMF, OECD and UNSD - Metadata Common Vocabulary.

Cross References:
Accounting basis
Actuarial valuation
Special Data Dissemination Standard (SDDS)

Statistical Theme: Financial statistics

Glossary Output Segments:
OECD Private Pensions

Created on Monday, January 20, 2003

Last updated on Wednesday, December 21, 2005