Decision (EU) 2016/2247 of the European Central Bank of 3 November 2016 on th... (32016D0035(01))
Decision (EU) 2016/2247 of the European Central Bank of 3 November 2016 on the annual accounts of the European Central Bank (recast) (ECB/2016/35)
- DECISION (EU) 2016/2247 OF THE EUROPEAN CENTRAL BANK
- of 3 November 2016
- on the annual accounts of the European Central Bank (ECB/2016/35)
- (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
- CHAPTER III
- INCOME RECOGNITION
- Article 14
- Income recognition
- Article 15
- Cost of transactions
- CHAPTER IV
- ACCOUNTING RULES FOR OFF-BALANCE-SHEET INSTRUMENTS
- Article 16
- General rules
- Article 17
- Foreign exchange forward transactions
- Article 18
- Foreign exchange swaps
- Article 19
- Futures contracts
- Article 20
- Interest rate swaps
- Article 21
- Forward rate agreements
- Article 22
- Forward transactions in securities
- Article 23
- Options
- CHAPTER V
- ANNUAL PUBLISHED BALANCE SHEET AND PROFIT AND LOSS ACCOUNT
- Article 24
- Formats
- CHAPTER VI
- FINAL PROVISIONS
- Article 25
- Development, application and interpretation of rules
- Article 26
- Repeal
- Article 27
- Entry into force
- ANNEX I
- COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET
- ASSETS
- LIABILITIES
- ANNEX II
- Annual balance sheet of the ECB
- ANNEX III
- PUBLISHED PROFIT AND LOSS ACCOUNT OF THE ECB
- ANNEX IV
- REPEALED DECISION WITH ITS LIST OF THE SUCCESSIVE AMENDMENTS
- ANNEX V
- CORRELATION TABLE
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