{
  "url": "https://openlegislation.uk/eu-decision-2019-35/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-2019-35/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Decision (EU) 2019/2215 of the European Central Bank\nof 28 November 2019\namending Decision (EU) 2016/2247 on the annual accounts of the European Central Bank (ECB/2019/35)\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 scope of the provision established in Article 8 of Decision (EU) 2016/2247 (ECB/2016/35) should be extended to cover all financial risks.\n(3)\nDecision (EU) 2016/2247 (ECB/2016/35) needs to establish valuation rules for marketable investment funds distinct from those applicable to marketable equity shares, and clarify the reporting of reverse operations with financial institutions other than credit institutions.\n(4)\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/2019/35/introduction",
    "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."
}