(a) All profits resulting from the revaluation of the Central Bank's assets or liabilities in gold or foreign currencies as a result of any change in the parity-rate of the Bahraini Dinar or the rate of exchange of the Central Bank's assets of such currencies, shall be entered in a special account to be entitled "Revaluation Reserve Account".

(b) Losses resulting from any change in the value of the Central Bank's assets or liabilities of gold or foreign currencies shall be covered from the credit balance of the Revaluation Reserve Account. If such balance is insufficient to cover such losses, the Government may issue bonds in favour of the Central Bank for the value of the deficit and such bonds shall be interest-free and non-transferable.

(c) The Central Bank shall use any credit balance in the Revaluation Reserve Account at the end of each financial year to redeem any bonds it has issued in accordance with the provisions of the preceding paragraph.

(d) The revaluation under this Article shall be carried out at least once every year at such time as the Board may determine.

(e) Any entries in the assets or liabilities of the Revaluation Account shall only be made in accordance with this Article.