Decision of the European Central Bank
of 11 November 2010
on the annual accounts of the European Central Bank
(recast)
(ECB/2010/21)
(2011/65/EU) (repealed)
THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,
Having regard to the Statute of the European System of Central Banks and of the European Central Bank (hereinafter the ‘Statute of the ESCB’), and in particular Article 26.2 thereof,
Whereas:
(1)
Decision ECB/2006/17 of 10 November 2006 on the annual accounts of the European Central Bank1 has been substantially amended several times. Since further amendments are to be made, in particular with regard to the hedging of interest rate risk, it should be recast in the interests of clarity.
(2)
Guideline ECB/2006/16 of 10 November 2006 on the legal framework for accounting and financial reporting in the European System of Central Banks2 to which Decision ECB/2006/17 refers has been recast and repealed by Guideline ECB/2010/20 of 11 November 2010 on the legal framework for accounting and financial reporting in the European System of Central Banks3,
HAS ADOPTED THIS DECISION: