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Decision (EU) 2019/2215 of the European Central BankShow full 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)

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Article 1Amendments

Decision (EU) 2016/2247 (ECB/2016/35) is amended as follows:

1.

Article 8 is replaced by the following:

‘Article 8Provision for financial risks

Taking into due consideration the nature of the ECB’s activities, the Governing Council may establish a provision for financial risks in the balance sheet of the ECB. The Governing Council shall decide on the size and use of the provision on the basis of a reasoned estimate of the ECB’s risk exposure.’;

2.

Article 11 is replaced by the following:

‘Article 11Marketable equity shares

Marketable equity shares shall be accounted for in accordance with Article 11 of Guideline (EU) 2016/2249 (ECB/2016/34).’;

3.

The following Article 11a is inserted:

‘Article 11aMarketable investment funds

Marketable investment funds shall be accounted for in accordance with Article 11a of Guideline (EU) 2016/2249 (ECB/2016/34).’;

4.

Annex I is replaced by Annex I to this Decision.;

5.

Annex III is replaced by Annex II to this Decision.

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