4.4.5 Commercial banks shall book transactions in accordance with the accounting standards or practices of the Association of Accountants and Certified Public Accountants of Thailand or the Bond Dealers' Club, as the case may be. Commercial banks shall register the purchase or sales of private repo transaction for the purpose of monitoring and supervisions of the transaction validity. Minimum information in the registration shall include agreement date, due date, securities delivery date, amount of private repo transactions, maintenance of margin and details of relevant instruments such as instrument's number, name of issuer and amount. 4.5 Reporting procedures Reports of private repo transactions in relevant forms shall be displayed under the topic of amount of extended credits, loans, transactions between banks and the money market, other assets or other liabilities, as the case may be, until the Bank of Thailand shall have amended relevant forms and reports and notified the same. 5. Effective Date This Notification shall come into effect starting from the day following the date of its announcement in the Government Gazette. Notified on this 9th of September 2004. (MR. Pridiyathorn Devakula) Governor Bank of Thailand -YK-