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Decision of the European Central Bank of 13 March 2006 amending Decision ECB/2002/11 on the annual accounts of the European Central Bank (ECB/2006/3) (2006/248/EC) (repealed)
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ANNEXAmendments to Annex II to Decision ECB/2002/11: Composition and valuation rules for the balance sheet
Annex II to Decision ECB/2002/11 is amended as follows:
(1)
In balance sheet item ‘Assets, Item 11.3 Other financial assets,’ under ‘Categorisation of contents of balance sheet items’, the following sentence is deleted:
‘Investment portfolios related to pension funds and severance schemes’.
(2)
In the first line of balance sheet item ‘Liabilities, Item 12.3 Sundry’, under ‘Categorisation of contents of balance sheet items’, the following sentence is inserted:
‘Net pension liability’.
(3)
In balance sheet item ‘Liabilities, Item 13 Provisions’, under ‘Categorisation of contents of balance sheet items’, the following sentence is deleted:
‘For pensions’.
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