regul ec european central bank decemb amend regul ec ecb consolid balanc sheet monetari financi institut sector regul ec ecb statist interest rate appli monetari financi institut deposit loan vi vi household financi corpor ecb govern council european central bank regard council regul ec novemb collect statist inform european central bank articl thereof regul ec european central bank novemb consolid balanc sheet monetari financi institut sector ecb requir monetari financi institut mfi report inter alia monthli statist inform relat end month balanc sheet purpos produc consolid balanc sheet mfi sector regul ec ecb account rule report laid nation transposit council direct eec decemb annual account consolid account bank financi institut intern standard applic nation account legisl intern standard chang adopt regul ec ecb direct eec amend effect financi instrument valu fair intern account standard provid valuat financi instrument fair purpos statist inform european central bank ecb fulfil task deposit liabil loan report nomin light amend regul ec ecb includ explicit requir report deposit liabil loan nomin time current stage process harmonis field statist reach result regul ec ecb desir continu appli valuat rule appli provis loan purchas loan nation central bank exist valuat rule appli loan ecb updat rule order harmonis report view possibl mfi debt secur issu fair clarifi scope report quot revalu quot adjust respect price revalu secur consequ regul ec ecb european central bank decemb statist interest rate appli monetari financi institut deposit loan vi vi household financi corpor amend adopt regul articl regul ec ecb amend annex amend accord annex regul articl regul ec ecb amend annex ii amend accord annex ii regul articl regul enter forc januari frankfurt main decemb govern council ecb presid ecb jean claud trichet oj oj regul amend regul ec ecb oj oj direct amend direct ec european parliament council oj oj annex annex