The Standard at Section 1. Subparagraph A(4) – Account balance or value states that “in the case of an equity or debt interest in a Financial Institution, the balance or value of an Equity Interest is the value calculated by the Financial Institution for the purpose that requires the most frequent determination of value, and the balance or value of debt interest is its principal amount.” It is generally the balance or value that is calculated by the Financial Institution for purposes of reporting to the Account holder. As such if the year end account value is the value calculated by the FI for the purposes that requires the most frequent determination of value, then that will suffice for CRS reporting.