Decision (EU) 2015/425 of the European Central Bank

of 15 December 2014

amending Decision ECB/2010/21 on the annual accounts of the European Central Bank (ECB/2014/55) (repealed)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, and in particular Article 26.2 thereof,

Whereas:

(1) Decision ECB/2010/21(1) lays down the rules for drawing up the annual accounts of the European Central Bank (ECB).

(2) There is a need to further clarify the valuation approach of securities held for monetary policy purposes.

(3) Technical clarifications need to be incorporated into Decision ECB/2010/21 following Decision ECB/2014/40(2) and Decision ECB/2014/45(3).

(4) Some further technical changes to Decision ECB/2010/21 are also required.

(5) Therefore Decision ECB/2010/21 should be amended accordingly,

HAS ADOPTED THIS DECISION:

(1)

Decision ECB/2010/21 of 11 November 2010 on the annual accounts of the European Central Bank (OJ L 35, 9.2.2011, p. 1).

(2)

Decision ECB/2014/40 of 15 October 2014 on the implementation of the third covered bond purchase programme (OJ L 335, 22.11.2014, p. 22).

(3)

Decision (EU) 2015/5 of the European Central Bank of 19 November 2014 on the implementation of the asset-backed securities purchase programme (ECB/2014/45) (OJ L 1, 6.1.2015, p. 4).