{
  "url": "https://openlegislation.uk/eu-decision-2017-36/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-2017-36/introduction.json",
  "legislation": "eudn/2017/36",
  "legislation_title": "Decision (EU) 2017/2239 of the European Central Bank of 16 November 2017 amending Decision (EU) 2016/2247 on the annual accounts of the European Central Bank (ECB/2017/36)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2017-36",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Decision (EU) 2017/2239 of the European Central Bank\nof 16 November 2017\namending Decision (EU) 2016/2247 on the annual accounts of the European Central Bank (ECB/2017/36)\nTHE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,\nHaving regard to the Treaty on the Functioning of the European Union,\nHaving regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Article 26.2 thereof,\nWhereas:\n(1)\nDecision (EU) 2016/2247 of the European Central Bank (ECB/2016/35) lays down the rules for drawing up the annual accounts of the European Central Bank (ECB).\n(2)\nThe financial reporting framework of the ECB needs to be clarified to ensure that its financial statements are presented in accordance with generally accepted auditing standards.\n(3)\nTherefore, Decision (EU) 2016/2247 (ECB/2016/35) should be amended accordingly,\nHAS ADOPTED THIS DECISION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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) (OJ L 347, 20.12.2016, p. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2017/36/introduction",
    "retrieved_at": "2026-11-01T15:13:38.711853+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."
}