Chapter I GENERAL PROVISIONSF1 United Kingdom Repealed Original text. Later amendments are not shown. 1Definitions 2Scope of application 3Basic accounting assumptions 4Recognition of assets and liabilities 5Economic and cash/settlement approaches Annotations Textual amendments F1 Repealed by Decision (EU) 2016/2247 of the European Central Bank of 3 November 2016 on the annual accounts of the European Central Bank (ECB/2016/35) (recast). Chapter I