Under the SDDS, valuation refers to such items as: 1) the exchange rates or conversion factors used to convert foreign-currency-denominated assets and liabilities into the national currency equivalent; 2) whether transactions are recorded at market prices, face or nominal value vs. issue or discounted prices; 3) adjustments to convert CIF imports to an FOB basis; 4) adjustments to align data with balance of payments concepts as well as the frequency of any revaluation (e.g., daily, monthly, quarterly, yearly).