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22.12.2012 Official
Journal
of
the
European
Union L
356/93
DECISION OF THE EUROPEAN CENTRAL BANK
of 10 December 2012
amending Decision ECB/2010/21 on the annual accounts of the European Central Bank
(ECB/2012/30)
(2012/832/EU)
THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,
HAS ADOPTED THIS DECISION:
Having regard to the Statute of the European System of Central
Banks and of the European Central Bank, and in particular
Article 1
Article 26.2 thereof,
Amendment
Whereas:
Article 3 of Decision ECB/2010/21 is replaced by the following:
(1) Decision
ECB/2010/21
of
11
November
2010
on
the
annual accounts of the European Central Bank (
‘Article 3

1 ) lays
down the rules for drawing up the annual accounts of
Basic accounting assumptions
the European Central Bank (ECB).
The basic accounting assumptions defined in Article 3 of
(2) Article
3
of
Decision
ECB/2010/21
specifies
that
the
Guideline ECB/2010/20 shall also apply for the purposes of
basic accounting assumptions defined in Article 3 of
this Decision. In derogation from the first sentence of
Guideline ECB/2010/20 of 11 November 2010 on the
Article 3(c) of Guideline ECB/2010/20, post-balance sheet
legal framework for accounting and financial reporting in
events shall only be taken into account until the date on
the European System of Central Banks ( 2 ) also apply for
which the Executive Board authorises the submission of
the purposes of Decision ECB/2010/21. This applies,
the ECB’s annual accounts to the Governing Council for
inter alia, to Article 3(c) of Guideline ECB/2010/20 in
approval.’.
relation to post-balance sheet events, which provides that
assets and liabilities are adjusted for events that occur
between the annual balance sheet date and the date on
Article 2
which the financial statements are approved by the
Entry into force
relevant bodies if they affect the condition of assets or
liabilities at the balance sheet date.
This Decision shall enter into force on 31 December 2012.
(3) It
needs
to
be
clarified
for
the
ECB’s
annual
accounts
that
post-balance sheet events should only be taken into
account until the date when the financial statements
Done at Frankfurt am Main, 10 December 2012.
are authorised for issue, i.e. the date on which the
Executive Board authorises the submission of the ECB’s
annual accounts to the Governing Council for approval.
The President of the ECB
(4) Decision
ECB/2010/21
should
be
amended
accordingly,
Mario DRAGHI
( 1 ) OJ L 35, 9.2.2011, p. 1.
( 2 ) OJ L 35, 9.2.2011, p. 31.

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