Figures presented as part of the daily financial reporting for Eurosystem financial reporting purposes shall show cash movements in balance sheet items other than those disclosed under  Other assets  and  Other liabilities , except for quarter-end and year-end accounting adjustments . ( d ) materiality : deviations from the accounting rules , including those affecting the calculation of the profit and loss accounts of the individual NCBs and of the ECB , shall not be allowed unless they can reasonably be judged to be immaterial in the overall context and presentation of the financial accounts of the reporting institution ;
Los saldos presentados como parte de la información financiera diaria a efectos de las obligaciones de información financiera del Eurosistema mostrarán los movimientos de efectivo , salvo los ajustes contables de fin de trimestre y fin de ejercicio , en partidas del balance distintas de las publicadas en « Otros activos » y « Otros pasivos » .