Decision (EU) 2024/2938 of the European Central Bank of 14 November 2024 on the a... (32024D2938)
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Decision (EU) 2024/2938 of the European Central Bank of 14 November 2024 on the annual accounts of the European Central Bank (ECB/2024/32) (recast)
- DECISION (EU) 2024/2938 OF THE EUROPEAN CENTRAL BANK
- of 14 November 2024
- on the annual accounts of the European Central Bank
- (ECB/2024/32)
- (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 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
- 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
- PUBLISHED ANNUAL BALANCE SHEET AND PUBLISHED PROFIT AND LOSS ACCOUNT
- Article 25
- Formats
- CHAPTER VI
- FINAL PROVISIONS
- Article 26
- Development, application and interpretation of rules
- Article 27
- Repeal
- Article 28
- 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- Repealed decision with its list of the successive amendments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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