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Decision of the European Central Bank of 11 November 2010 on the annual accounts of the European Central Bank (recast) (ECB/2010/21) (2011/65/EU) (repealed)

EU Decision 2010/21 · Adopted 11 November 2010 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Decision of the European Central Bank

of 11 November 2010

on the annual accounts of the European Central Bank

(recast)

(ECB/2010/21)

(2011/65/EU) (repealed)

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Annotations to the whole text

Textual amendments

F1

Repealed by Decision (EU) 2016/2247 of the European Central Bank of 3 November 2016 on the annual accounts of the European Central Bank (ECB/2016/35) (recast).

Contents

  1. Chapter I: GENERAL PROVISIONS Repealed
  2. 1Definitions Repealed
  3. 2Scope of application Repealed
  4. 3Basic accounting assumptions Repealed
  5. 4Recognition of assets and liabilities Repealed
  6. 5Economic and cash/settlement approaches Repealed
  7. Chapter II: COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET Repealed
  8. 6Composition of the balance sheet Repealed
  9. 7Provision for foreign exchange rate, interest rate, credit and gold price risks Repealed
  10. 8Balance sheet valuation rules Repealed
  11. 9Reverse transactions Repealed
  12. 10Marketable equity instruments Repealed
  13. 11Hedging of interest rate risk on securities with derivatives Repealed
  14. 12Synthetic instruments Repealed
  15. Chapter III: INCOME RECOGNITION Repealed
  16. 13Income recognition Repealed
  17. 14Cost of transactions Repealed
  18. Chapter IV: ACCOUNTING RULES FOR OFF-BALANCE-SHEET INSTRUMENTS Repealed
  19. 15General rules Repealed
  20. 16Foreign exchange forward transactions Repealed
  21. 17Foreign exchange swaps Repealed
  22. 18Future contracts Repealed
  23. 19Interest rate swaps Repealed
  24. 20Forward rate agreements Repealed
  25. 21Forward transactions in securities Repealed
  26. 22Options Repealed
  27. Chapter V: ANNUAL PUBLISHED BALANCE SHEET AND PROFIT AND LOSS ACCOUNT Repealed
  28. 23Formats Repealed
  29. Chapter VI: FINAL PROVISIONS Repealed
  30. 24Development, application and interpretation of rules Repealed
  31. 25Repeal Repealed
  32. 26Entry into force Repealed
  33. Annex ICOMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET Repealed
  34. Annex IIAnnex II Repealed
  35. Annex IIIAnnex III Repealed
  36. Annex IVAnnex IV Repealed
  37. Annex VAnnex V Repealed

1DefinitionsF1

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2Scope of applicationF1

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3Basic accounting assumptionsF1

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4Recognition of assets and liabilitiesF1

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5Economic and cash/settlement approachesF1

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6Composition of the balance sheetF1

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7Provision for foreign exchange rate, interest rate, credit and gold price risksF1

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8Balance sheet valuation rulesF1

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9Reverse transactionsF1

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10Marketable equity instrumentsF1

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11Hedging of interest rate risk on securities with derivativesF1

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12Synthetic instrumentsF1

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13Income recognitionF1

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14Cost of transactionsF1

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15General rulesF1

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16Foreign exchange forward transactionsF1

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17Foreign exchange swapsF1

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18Future contractsF1

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19Interest rate swapsF1

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20Forward rate agreementsF1

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21Forward transactions in securitiesF1

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22OptionsF1

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23FormatsF1

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24Development, application and interpretation of rulesF1

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25RepealF1

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26Entry into forceF1

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Annex ICOMPOSITION AND VALUATION RULES FOR THE BALANCE SHEETF1

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Annex IIF1

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Annex IIIF1

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Annex IVF1

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Annex VF1

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