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Bank of 11 November 2010 on the annual accounts of the European Central Bank (recast) (ECB/2010/21) (2011/65/EU) (repealed)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

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Bank of 11 November 2010 on the annual accounts of the European Central Bank (recast) (ECB/2010/21) (2011/65/EU) (repealed)

## Introductory text

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(2011/65/EU) (repealed)
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## Chapter I: GENERAL PROVISIONS

## 1 Definitions

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## 2 Scope of application

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## 3 Basic accounting assumptions

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## 4 Recognition of assets and liabilities

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## 5 Economic and cash/settlement approaches

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## Chapter II: COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET

## 6 Composition of the balance sheet

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

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## 8 Balance sheet valuation rules

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## 9 Reverse transactions

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## 10 Marketable equity instruments

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## 11 Hedging of interest rate risk on securities with derivatives

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## 12 Synthetic instruments

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## Chapter III: INCOME RECOGNITION

## 13 Income recognition

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## 14 Cost of transactions

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## Chapter IV: ACCOUNTING RULES FOR OFF-BALANCE-SHEET INSTRUMENTS

## 15 General rules

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## 16 Foreign exchange forward transactions

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## 17 Foreign exchange swaps

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## 18 Future contracts

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## 19 Interest rate swaps

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## 20 Forward rate agreements

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## 21 Forward transactions in securities

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## 22 Options

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## Chapter V: ANNUAL PUBLISHED BALANCE SHEET AND PROFIT AND LOSS ACCOUNT

## 23 Formats

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## Chapter VI: FINAL PROVISIONS

## 24 Development, application and interpretation of rules

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## 25 Repeal

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## 26 Entry into force

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## Annex I COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET

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## Annex II 

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## Annex III 

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## Annex IV 

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## Annex V 

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Source: https://www.legislation.gov.uk/eudn/2010/21 (the official version)
Page: https://openlegislation.uk/eu-decision-2010-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.