Decision (EU) 2016/2247 (ECB/2016/35) is amended as follows:
in Article 25, the following paragraph 3 is added:
‘3.In extremely rare circumstances where the Governing Council concludes that compliance with a requirement of this Decision would not result in a fair presentation of the annual accounts, the ECB shall depart from that requirement and shall provide the reasons in the notes to the annual accounts.’;
Annex I is replaced by the Annex to this Decision.