Guideline (EU) 2024/2941 of the European Central Bank of 14 November 2024 on the ... (32024O2941)
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Guideline (EU) 2024/2941 of the European Central Bank of 14 November 2024 on the legal framework for accounting and financial reporting in the European System of Central Banks (ECB/2024/31) (recast)
- GUIDELINE (EU) 2024/2941 OF THE EUROPEAN CENTRAL BANK
- of 14 November 2024
- on the legal framework for accounting and financial reporting in the European System of Central Banks
- (ECB/2024/31)
- (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
- Provisions for financial risks
- Article 9
- Balance sheet valuation rules
- Article 10
- Reverse transactions
- Article 11
- Marketable equity shares
- Article 12
- Marketable investment funds
- Article 13
- Hedging of interest rate risk on securities with derivatives
- Article 14
- Synthetic instruments
- Article 15
- Banknotes
- CHAPTER III
- INCOME RECOGNITION
- Article 16
- Income recognition
- Article 17
- Cost of transactions
- CHAPTER IV
- ACCOUNTING RULES FOR OFF-BALANCE-SHEET INSTRUMENTS
- Article 18
- General rules
- Article 19
- Foreign exchange forward transactions
- Article 20
- Foreign exchange swaps
- Article 21
- Futures contracts
- Article 22
- Interest rate swaps
- Article 23
- Forward rate agreements
- Article 24
- Forward transactions in securities
- Article 25
- Options
- CHAPTER V
- REPORTING OBLIGATIONS
- Article 26
- Reporting formats
- CHAPTER VI
- ANNUAL PUBLISHED BALANCE SHEETS AND PROFIT AND LOSS ACCOUNTS
- Article 27
- Published balance sheets and profit and loss accounts
- CHAPTER VII
- CONSOLIDATION RULES
- Article 28
- General consolidation rules
- CHAPTER VIII
- FINAL PROVISIONS
- Article 29
- Development, application and interpretation of rules
- Article 30
- Transitional rules
- Article 31
- Repeal
- Article 32
- Taking effect and implementation
- Article 33
- 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
- ANNEX IV
- (1) ASSETS
- LIABILITIES
- ANNEX V
- Consolidated weekly financial statement of the Eurosystem: format to be used for publication after quarter end
- ANNEX VI
- Consolidated weekly financial statement of the Eurosystem: format to be used for publication during the quarter
- ANNEX VII
- Consolidated annual balance sheet of the Eurosystem
- ANNEX VIII
- ANNEX IX
- ANNEX X
- Repealed guideline with list of its successive amendments
- ANNEX XI
- Correlation table
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