INHALT

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REPEALED DECISION WITH ITS LIST OF THE SUCCESSIVE AMENDMENTS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