Valuation is according to market values.
Items in foreign currencies are translated into lats using the end of period exchange rate set by the Bank of Latvia. The last business day of the month after the end of the reference month. The data are published in accordance with the Law on the Bank of Latvia of 1992, Article 40 of which requires the publication of the financial data. The forms on which the data are reported to the central bank assure the respondent that the data reported will be kept confidential. No officials outside the Bank of Latvia have access to the data before their release to the public.