Without prejudice to accounting practices and netting arrangements prevailing in the participating Member States, all financial assets and liabilities shall be reported on a gross basis for statistical purposes.
Ilma et see piiraks osalevates liikmesriikides tunnustatud raamatupidamistavade kohaldamist ja tasaarvelduskorda, tuleb statistilistes aruannetes esitada varad ja kohustused brutosummana.