Decision (EU) 2017/2239 of the European Central Bank
of 16 November 2017
amending Decision (EU) 2016/2247 on the annual accounts of the European Central Bank (ECB/2017/36)
THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Article 26.2 thereof,
Whereas:
The financial reporting framework of the ECB needs to be clarified to ensure that its financial statements are presented in accordance with generally accepted auditing standards.
Therefore, Decision (EU) 2016/2247 (ECB/2016/35) should be amended accordingly,
HAS ADOPTED THIS DECISION: