translate English to French: To the extent that the first/last assets and liabilities reported are transferred into/out of the reporting sector, an adjustment may be made in the reporting period in which this transfer occurs. Where institutions join or leave as reporters in the reporting ‘tail’, the impact on the asset and liability items depends on the grossing-up procedure that is used.
De même, les données d’une institution qui quitte le secteur déclarant cesseront d’être prises en compte au moment de son départ, qui coïncide avec les dernières données déclarées.