Currency and deposits (AF.2)

7.46 For currency (AF.21), the valuation is the nominal or face value of the currency.

For deposits (AF.22, AF.29), the values to be recorded in the balance sheets are the amounts of principal that the debtors are contractually obliged to repay the creditors under the terms of the deposits when the deposits would be liquidated on the date the balance sheet is set up. The values may include accrued interest (see paragraph 5.130.).