Guideline (EU) 2016/2249 of the European Central Bank of 3 November 2016 on the l... (32016O0034)
Guideline (EU) 2016/2249 of the European Central Bank of 3 November 2016 on the legal framework for accounting and financial reporting in the European System of Central Banks (recast) (ECB/2016/34)
- GUIDELINE (EU) 2016/2249 OF THE EUROPEAN CENTRAL BANK
- of 3 November 2016
- on the legal framework for accounting and financial reporting in the European System of Central Banks (ECB/2016/34)
- (recast)
- CHAPTER I
- GENERAL PROVISIONS
- Article 1
- Definitions
- Article 2
- Scope of application
- Article 3
- Qualitative characteristics
- Article 4
- Basic accounting assumptions
- Article 5
- Economic and cash/settlement approaches
- Article 6
- Recognition of assets and liabilities
- CHAPTER II
- COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET
- Article 7
- Composition of the balance sheet
- Article 8
- Provision for foreign exchange rate, interest rate, credit and gold price risks
- Article 9
- Balance sheet valuation rules
- Article 10
- Reverse transactions
- Article 11
- Marketable equity instruments
- Article 12
- Hedging of interest rate risk on securities with derivatives
- Article 13
- Synthetic instruments
- Article 14
- Banknotes
- CHAPTER III
- INCOME RECOGNITION
- Article 15
- Income recognition
- Article 16
- Cost of transactions
- CHAPTER IV
- ACCOUNTING RULES FOR OFF-BALANCE-SHEET INSTRUMENTS
- Article 17
- General rules
- Article 18
- Foreign exchange forward transactions
- Article 19
- Foreign exchange swaps
- Article 20
- Futures contracts
- Article 21
- Interest rate swaps
- Article 22
- Forward rate agreements
- Article 23
- Forward transactions in securities
- Article 24
- Options
- CHAPTER V
- REPORTING OBLIGATIONS
- Article 25
- Reporting formats
- CHAPTER VI
- ANNUAL PUBLISHED BALANCE SHEETS AND PROFIT AND LOSS ACCOUNTS
- Article 26
- Published balance sheets and profit and loss accounts
- CHAPTER VII
- CONSOLIDATION RULES
- Article 27
- General consolidation rules
- CHAPTER VIII
- FINAL PROVISIONS
- Article 28
- Development, application and interpretation of rules
- Article 29
- Transitional rules
- Article 30
- Repeal
- Article 31
- Taking effect and implementation
- Article 32
- Addressees
- ANNEX I
- FINANCIAL STATEMENTS FOR THE EUROSYSTEM
- ANNEX II
- GLOSSARY
- ANNEX III
- DESCRIPTION OF THE ECONOMIC APPROACH
- (including the ‘regular’ and ‘alternative’ approaches referred to in Article 5)
- 1.
- Trade date accounting
- 2.
- Daily booking of accrued interest, including premiums or discounts
- Daily booking of accrued interest as part of the economic approach
- Impact on the foreign exchange holding
- ANNEX IV
- ANNEX V
- ANNEX VI
- ANNEX VII
- ANNEX VIII
- ANNEX IX
- ANNEX X
- Repealed Guideline with list of its successive amendments
- ANNEX XI
- CORRELATION TABLE
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