When more than one measurement basis is used in the financial statements, for example when particular classes of assets are revalued, it is sufficient to provide an indication of the categories of assets and liabilities to which each measurement basis is appliedscb_mt_enth_2020 scb_mt_enth_2020
Similarly, if the value of the underlying assets, following their revaluation, exceeds a certain level, the central bank returns excess assets or cash to the counterpartyjw2019 jw2019