{
  "url": "https://openlegislation.uk/eu-decision-2019-35/annex-II",
  "json_url": "https://openlegislation.uk/eu-decision-2019-35/annex-II.json",
  "legislation": "eudn/2019/35",
  "legislation_title": "Decision (EU) 2019/2215 of the European Central Bank of 28 November 2019 amending Decision (EU) 2016/2247 on the annual accounts of the European Central Bank (ECB/2019/35)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2019-35",
  "path": "annex/II",
  "kind": "annex",
  "number": "II",
  "heading": null,
  "text": "Annex III to Decision (EU) 2016/2247 (ECB/2016/35) is replaced by the following:\n‘ANNEX III\nPUBLISHED PROFIT AND LOSS ACCOUNT OF THE ECB\nThe ECB may alternatively publish exact euro amounts, or amounts rounded in a different manner.\nThe breakdown between income and expenses may alternatively be provided in the explanatory notes to the annual accounts.\nThis includes administrative provisions.\nThis item is used in the case of outsourced banknote production (for the cost of the services provided by external companies in charge of the production on behalf of the central banks). It is recommended that the costs incurred in connection with the issue of euro banknotes are taken to the profit and loss account as they are invoiced or otherwise incurred, see also Guideline (EU) 2016/2249 (ECB/2016/34).\n(EUR million)\nProfit and loss account for the year ending 31 December …\nReporting year\nPrevious year\n1.1.1.\nInterest income on foreign reserve assets\n1.1.2.\nInterest income arising from the allocation of euro banknotes within the Eurosystem\n1.1.3.\nOther interest income\n1.1.\nInterest income\n1.2.1.\nRemuneration of NCBs’ claims in respect of foreign reserves transferred\n1.2.2.\nOther interest expense\n1.2.\nInterest expense\n1\nNet interest income\n2.1.\nRealised gains/losses arising from financial operations\n2.2.\nWrite-downs on financial assets and positions\n2.3.\nTransfer to/from provisions for financial risks\n2\nNet result of financial operations, write downs and risk provisions\n3.1.\nFees and commissions income\n3.2.\nFees and commissions expense\n3\nNet income/expense from fees and commissions\n4\nIncome from equity shares and participating interests\n5\nOther income\nTotal net income\n6\nStaff costs\n7\nAdministrative expenses\n8\nDepreciation of tangible and intangible fixed assets\n9\nBanknote production services\n10\nOther expenses\n(Loss)/profit for the year\n’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The ECB may alternatively publish exact euro amounts, or amounts rounded in a different manner."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The breakdown between income and expenses may alternatively be provided in the explanatory notes to the annual accounts."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "This includes administrative provisions."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "This item is used in the case of outsourced banknote production (for the cost of the services provided by external companies in charge of the production on behalf of the central banks). It is recommended that the costs incurred in connection with the issue of euro banknotes are taken to the profit and loss account as they are invoiced or otherwise incurred, see also Guideline (EU) 2016/2249 (ECB/2016/34)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2019/35/annex/II",
    "retrieved_at": "2026-11-01T15:12:52.426888+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."
}