{
  "url": "https://openlegislation.uk/eu-decision-2010-21",
  "json_url": "https://openlegislation.uk/eu-decision-2010-21.json",
  "id": "eudn/2010/21",
  "title": "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Bank of 11 November 2010 on the annual accounts of the European Central Bank (recast) (ECB/2010/21) (2011/65/EU) (repealed)",
  "short_title": "Decision of the European Central Bank of 11 November 2010 on the annual accounts of the European Central Bank (ECB/2010/21) (2011/65/EU)",
  "long_title": "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Bank of 11 November 2010 on the annual accounts of the European Central Bank (recast) (ECB/2010/21) (2011/65/EU) (repealed)",
  "citation": "EU Decision 2010/21",
  "type": "eudn",
  "year": "2010",
  "number": "21",
  "version": "current",
  "date": "2010-11-11",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-decision-2010-21/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "GENERAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Scope of application",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Basic accounting assumptions",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Recognition of assets and liabilities",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Economic and cash/settlement approaches",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Composition of the balance sheet",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Provision for foreign exchange rate, interest rate, credit and gold price risks",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II"
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Balance sheet valuation rules",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II"
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Reverse transactions",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II"
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Marketable equity instruments",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II"
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Hedging of interest rate risk on securities with derivatives",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II"
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": "Synthetic instruments",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II"
    },
    {
      "path": "chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "INCOME RECOGNITION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Income recognition",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III"
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "Cost of transactions",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III"
    },
    {
      "path": "chapter/IV",
      "kind": "chapter",
      "number": "IV",
      "heading": "ACCOUNTING RULES FOR OFF-BALANCE-SHEET INSTRUMENTS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "General rules",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IV"
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Foreign exchange forward transactions",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IV"
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Foreign exchange swaps",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IV"
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": "Future contracts",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IV"
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": "Interest rate swaps",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IV"
    },
    {
      "path": "article/20",
      "kind": "article",
      "number": "20",
      "heading": "Forward rate agreements",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IV"
    },
    {
      "path": "article/21",
      "kind": "article",
      "number": "21",
      "heading": "Forward transactions in securities",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IV"
    },
    {
      "path": "article/22",
      "kind": "article",
      "number": "22",
      "heading": "Options",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IV"
    },
    {
      "path": "chapter/V",
      "kind": "chapter",
      "number": "V",
      "heading": "ANNUAL PUBLISHED BALANCE SHEET AND PROFIT AND LOSS ACCOUNT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/23",
      "kind": "article",
      "number": "23",
      "heading": "Formats",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/V"
    },
    {
      "path": "chapter/VI",
      "kind": "chapter",
      "number": "VI",
      "heading": "FINAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/24",
      "kind": "article",
      "number": "24",
      "heading": "Development, application and interpretation of rules",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/VI"
    },
    {
      "path": "article/25",
      "kind": "article",
      "number": "25",
      "heading": "Repeal",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/VI"
    },
    {
      "path": "article/26",
      "kind": "article",
      "number": "26",
      "heading": "Entry into force",
      "url": "https://openlegislation.uk/eu-decision-2010-21/article-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/VI"
    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": "COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET",
      "url": "https://openlegislation.uk/eu-decision-2010-21/annex-I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/II",
      "kind": "annex",
      "number": "II",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2010-21/annex-II",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/III",
      "kind": "annex",
      "number": "III",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2010-21/annex-III",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/IV",
      "kind": "annex",
      "number": "IV",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2010-21/annex-IV",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/V",
      "kind": "annex",
      "number": "V",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2010-21/annex-V",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2010/21",
    "retrieved_at": "2026-10-31T18:10:12.546697+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}