; (B) purchase a mortgage-backed security; or (C) directly or indirectly hold shares of common stock acquired on or after the date of enactment of the Regular Order for Investments of the Federal Reserve Act ; and (3) by adding at the end the following: 33. Accounting principles and valuations (a) Accounting principles The accounting principles applicable to any filings made by the Board, the Federal Open Market Committee, or a Federal reserve bank shall be consistent with generally accepted accounting principles. (b) Valuations The Board, the Federal Open Market Committee, and each Federal reserve bank shall use mark-to-market valuations for each financial estimate described in a report or audit under the seventh undesignated paragraph of section 10, section 11(a), or section 11B. .