# L_2009202EN.01006501.xml

| 4.8.2009 | EN | Official Journal of the European Union | L 202/65 |
| --- | --- | --- | --- |

4.8.2009

EN

Official Journal of the European Union

L 202/65

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GUIDELINE OF THE EUROPEAN CENTRAL BANK

of 17 July 2009

amending Guideline ECB/2006/16 on the legal framework for accounting and financial reporting in the European System of Central Banks

(ECB/2009/18)

(2009/595/EC)

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 Articles 12.1, 14.3 and 26.4 thereof,

Having regard to the contribution of the General Council of the European Central Bank (ECB) pursuant to the second and third indents of Article 47.2 of the Statute of the ESCB,

Whereas:

| (1) | Guideline ECB/2009/10 of 7 May 2009 amending Guideline ECB/2000/7 on monetary policy instruments and procedures of the Eurosystem (1) allows access to Eurosystem open market operations and standing facilities by credit institutions which, in view of their specific institutional nature under Community law, are subject to scrutiny of a standard comparable to supervision by competent national authorities. |
| --- | --- |

(1)

Guideline ECB/2009/10 of 7 May 2009 amending Guideline ECB/2000/7 on monetary policy instruments and procedures of the Eurosystem (1) allows access to Eurosystem open market operations and standing facilities by credit institutions which, in view of their specific institutional nature under Community law, are subject to scrutiny of a standard comparable to supervision by competent national authorities.

| (2) | Decision ECB/2009/16 of 2 July 2009 on the implementation of the covered bond purchase programme (2) provides for the establishment of a programme for the purchase of covered bonds. |
| --- | --- |

(2)

Decision ECB/2009/16 of 2 July 2009 on the implementation of the covered bond purchase programme (2) provides for the establishment of a programme for the purchase of covered bonds.

| (3) | Guideline ECB/2006/16 of 10 November 2006 on the legal framework for accounting and financial reporting in the European System of Central Banks (3) needs to be amended in order to reflect these policy developments, |
| --- | --- |

(3)

Guideline ECB/2006/16 of 10 November 2006 on the legal framework for accounting and financial reporting in the European System of Central Banks (3) needs to be amended in order to reflect these policy developments,

HAS ADOPTED THIS GUIDELINE:

Article 1

Amendments

Guideline ECB/2006/16 is amended as follows:

| 1. | In Article 1(1) the following definition is added:






  ‘(i) | “credit institution” means either: (a) a credit institution within the meaning of Articles 2 and 4(1)(a) of Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions (recast) (*1), as implemented in national law, that is subject to supervision by a competent authority; or (b) another credit institution within the meaning of Article 101(2) of the Treaty that is subject to scrutiny of a standard comparable to supervision by a competent authority. |
| --- | --- | --- |

1.

In Article 1(1) the following definition is added:

‘(i)

“credit institution” means either: (a) a credit institution within the meaning of Articles 2 and 4(1)(a) of Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions (recast) (*1), as implemented in national law, that is subject to supervision by a competent authority; or (b) another credit institution within the meaning of Article 101(2) of the Treaty that is subject to scrutiny of a standard comparable to supervision by a competent authority.

*1

(*1)  
  OJ L 177, 30.6.2006, p. 1.’
  "

*1

| 2. | Annexes IV to VIII to Guideline ECB/2006/16 are amended in accordance with the Annex to this Guideline. |
| --- | --- |

2.

Annexes IV to VIII to Guideline ECB/2006/16 are amended in accordance with the Annex to this Guideline.

Article 2

Entry into force

This Guideline shall enter into force on 1 July 2009.

Article 3

Addressees

This Guideline applies to all Eurosystem central banks.

Done at Frankfurt am Main, 17 July 2009.

For the Governing Council of the ECB

The President of the ECB

Jean-Claude TRICHET

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(1)  
  OJ L 123, 19.5.2009, p. 99.

1

(2)  
  OJ L 175, 4.7.2009, p. 18.

2

(3)  
  OJ L 348, 11.12.2006, p. 1.

3

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ANNEX

Annexes IV to VIII to Guideline ECB/2006/16 are amended as follows:

| 1. | The table entitled ‘Assets’ in Annex I is replaced by the following:
  ‘ASSETS










  Balance sheet item (1) | Categorisation of contents of balance sheet items | Valuation principle | Scope of application (2) |
| --- | --- | --- | --- | --- |
| Assets |
| 1. | 1. | Gold and gold receivables | Physical gold, i.e. bars, coins, plates, nuggets in storage or “under way”. Non-physical gold, such as balances in gold sight accounts (unallocated accounts), term deposits and claims to receive gold arising from the following transactions: (i) upgrading or downgrading transactions; and (ii) gold location or purity swaps where there is a difference of more than one business day between release and receipt | Market value | Mandatory |
| 2. | 2. | Claims on non-euro area residents denominated in foreign currency | Claims on counterparties resident outside the euro area including international and supranational institutions and central banks outside the euro area denominated in foreign currency | | |
| 2.1. | 2.1. | Receivables from the International Monetary Fund (IMF) | (a) | Drawing rights within the reserve tranche (net)
  National quota minus balances in euro at the disposal of the IMF. The No 2 account of the IMF (euro account for administrative expenses) may be included in this item or under the item “Liabilities to non-euro area residents denominated in euro” |

1.

The table entitled ‘Assets’ in Annex I is replaced by the following:

‘ASSETS

Balance sheet item (1)

Categorisation of contents of balance sheet items

Valuation principle

Scope of application (2)

Assets

1.

1.

Gold and gold receivables

Physical gold, i.e. bars, coins, plates, nuggets in storage or “under way”. Non-physical gold, such as balances in gold sight accounts (unallocated accounts), term deposits and claims to receive gold arising from the following transactions: (i) upgrading or downgrading transactions; and (ii) gold location or purity swaps where there is a difference of more than one business day between release and receipt

Market value

Mandatory

2.

2.

Claims on non-euro area residents denominated in foreign currency

Claims on counterparties resident outside the euro area including international and supranational institutions and central banks outside the euro area denominated in foreign currency

2.1.

2.1.

Receivables from the International Monetary Fund (IMF)

(a)

National quota minus balances in euro at the disposal of the IMF. The No 2 account of the IMF (euro account for administrative expenses) may be included in this item or under the item “Liabilities to non-euro area residents denominated in euro”

| (a) | Drawing rights within the reserve tranche (net)
  Nominal value, translation at the foreign exchange market rate |
| --- | --- |

(a)

Nominal value, translation at the foreign exchange market rate

Mandatory

| (b) | Special drawing rights
  Holdings of special drawing rights (gross) |
| --- | --- |

(b)

Holdings of special drawing rights (gross)

| (b) | Special drawing rights
  Nominal value, translation at the foreign exchange market rate |
| --- | --- |

(b)

Nominal value, translation at the foreign exchange market rate

Mandatory

| (c) | Other claims
  General arrangements to borrow, loans under special borrowing arrangements, deposits within the framework of the Poverty Reduction and Growth Facility |
| --- | --- |

(c)

General arrangements to borrow, loans under special borrowing arrangements, deposits within the framework of the Poverty Reduction and Growth Facility

| (c) | Other claims
  Nominal value, translation at the foreign exchange market rate |
| --- | --- |

(c)

Nominal value, translation at the foreign exchange market rate

Mandatory

2.2.

2.2.

Balances with banks and security investments, external loans and other external assets

| (a) | Balances with banks outside the euro area other than those under asset item “Other financial assets”
  Current accounts, fixed-term deposits, day-to-day money, reverse repo transactions |
| --- | --- |

(a)

Current accounts, fixed-term deposits, day-to-day money, reverse repo transactions

| (a) | Balances with banks outside the euro area
  Nominal value, translation at the foreign exchange market rate |
| --- | --- |

(a)

Nominal value, translation at the foreign exchange market rate

Mandatory

| (b) | Security investments outside the euro area other than those under asset item “Other financial assets”
  Notes and bonds, bills, zero bonds, money market paper, equity instruments held as part of the foreign reserves, all issued by non-euro area residents |
| --- | --- |

(b)

Notes and bonds, bills, zero bonds, money market paper, equity instruments held as part of the foreign reserves, all issued by non-euro area residents

| (b)(i) | Marketable securities other than held-to-maturity
  Market price and foreign exchange market rate
  Any premiums or discounts are amortised |
| --- | --- |

(b)(i)

Market price and foreign exchange market rate

Any premiums or discounts are amortised

Mandatory

| (b)(ii) | Marketable securities classified as held-to-maturity
  Cost subject to impairment and foreign exchange market rate
  Any premiums or discounts are amortised |
| --- | --- |

(b)(ii)

Cost subject to impairment and foreign exchange market rate

Any premiums or discounts are amortised

Mandatory

| (b)(iii) | Non-marketable securities
  Cost subject to impairment and foreign exchange market rate
  Any premiums or discounts are amortised |
| --- | --- |

(b)(iii)

Cost subject to impairment and foreign exchange market rate

Any premiums or discounts are amortised

Mandatory

| (b)(iv) | Marketable equity instruments
  Market price and foreign exchange market rate |
| --- | --- |

(b)(iv)

Market price and foreign exchange market rate

Mandatory

| (c) | External loans (deposits) outside the euro area other than those under asset item “Other financial assets” |
| --- | --- |

(c)

| (c) | External loans
  Deposits at nominal value translated at the foreign exchange market rate |
| --- | --- |

(c)

Deposits at nominal value translated at the foreign exchange market rate

Mandatory

| (d) | Other external assets
  Non-euro area banknotes and coins |
| --- | --- |

(d)

Non-euro area banknotes and coins

| (d) | Other external assets
  Nominal value, translation at the foreign exchange market rate |
| --- | --- |

(d)

Nominal value, translation at the foreign exchange market rate

Mandatory

3.

3.

Claims on euro area residents denominated in foreign currency

| (a) | Security investments inside the euro area other than those under asset item “Other financial assets”
  Notes and bonds, bills, zero bonds, money market paper, equity instruments held as part of the foreign reserves, all issued by euro area residents |
| --- | --- |

(a)

Notes and bonds, bills, zero bonds, money market paper, equity instruments held as part of the foreign reserves, all issued by euro area residents

| (a)(i) | Marketable securities other than held-to-maturity
  Market price and foreign exchange market rate
  Any premiums or discounts are amortised |
| --- | --- |

(a)(i)

Market price and foreign exchange market rate

Any premiums or discounts are amortised

Mandatory

| (a)(ii) | Marketable securities classified as held-to-maturity
  Cost subject to impairment and foreign exchange market rate
  Any premiums or discounts are amortised |
| --- | --- |

(a)(ii)

Cost subject to impairment and foreign exchange market rate

Any premiums or discounts are amortised

Mandatory

| (a)(iii) | Non-marketable securities
  Cost subject to impairment and foreign exchange market rate
  Any premiums or discounts are amortised |
| --- | --- |

(a)(iii)

Cost subject to impairment and foreign exchange market rate

Any premiums or discounts are amortised

Mandatory

| (a)(iv) | Marketable equity instruments
  Market price and foreign exchange market rate |
| --- | --- |

(a)(iv)

Market price and foreign exchange market rate

Mandatory

| (b) | Other claims on euro area residents other than those under asset item “Other financial assets”
  Loans, deposits, reverse repo transactions, sundry lending |
| --- | --- |

(b)

Loans, deposits, reverse repo transactions, sundry lending

| (b) | Other claims
  Deposits and other lending at nominal value, translated at the foreign exchange market rate |
| --- | --- |

(b)

Deposits and other lending at nominal value, translated at the foreign exchange market rate

Mandatory

4.

4.

Claims on non-euro area residents denominated in euro

4.1.

4.1.

Balances with banks, security investments and loans

| (a) | Balances with banks outside the euro area other than those under asset item “Other financial assets”
  Current accounts, fixed-term deposits, day-to-day money. Reverse repo transactions in connection with the management of securities denominated in euro |
| --- | --- |

(a)

Current accounts, fixed-term deposits, day-to-day money. Reverse repo transactions in connection with the management of securities denominated in euro

| (a) | Balances with banks outside the euro area
  Nominal value |
| --- | --- |

(a)

Nominal value

Mandatory

| (b) | Security investments outside the euro area other than those under asset item “Other financial assets”
  Equity instruments, notes and bonds, bills, zero bonds, money market paper, all issued by non-euro area residents |
| --- | --- |

(b)

Equity instruments, notes and bonds, bills, zero bonds, money market paper, all issued by non-euro area residents

| (b)(i) | Marketable securities other than held-to-maturity
  Market price
  Any premiums or discounts are amortised |
| --- | --- |

(b)(i)

Market price

Any premiums or discounts are amortised

Mandatory

| (b)(ii) | Marketable securities classified as held-to-maturity
  Cost subject to impairment
  Any premiums or discounts are amortised |
| --- | --- |

(b)(ii)

Cost subject to impairment

Any premiums or discounts are amortised

Mandatory

| (b)(iii) | Non-marketable securities
  Cost subject to impairment
  Any premiums or discounts are amortised |
| --- | --- |

(b)(iii)

Cost subject to impairment

Any premiums or discounts are amortised

Mandatory

| (b)(iv) | Marketable equity instruments
  Market price |
| --- | --- |

(b)(iv)

Market price

Mandatory

| (c) | Loans outside the euro area other than those under asset item “Other financial assets” |
| --- | --- |

(c)

| (c) | Loans outside the euro area
  Deposits at nominal value |
| --- | --- |

(c)

Deposits at nominal value

Mandatory

| (d) | Securities other than those under asset item “Other financial assets”, issued by entities outside the euro area
  Securities issued by supranational or international organisations e.g. the European Investment Bank, irrespective of their geographical location |
| --- | --- |

(d)

Securities issued by supranational or international organisations e.g. the European Investment Bank, irrespective of their geographical location

| (d)(i) | Marketable securities other than held-to-maturity
  Market price
  Any premiums or discounts are amortised |
| --- | --- |

(d)(i)

Market price

Any premiums or discounts are amortised

Mandatory

| (d)(ii) | Marketable securities classified as held-to-maturity
  Cost subject to impairment
  Any premiums or discounts are amortised |
| --- | --- |

(d)(ii)

Cost subject to impairment

Any premiums or discounts are amortised

Mandatory

| (d)(iii) | Non-marketable securities
  Cost subject to impairment
  Any premiums or discounts are amortised |
| --- | --- |

(d)(iii)

Cost subject to impairment

Any premiums or discounts are amortised

Mandatory

4.2.

4.2.

Claims arising from the credit facility under ERM II

Lending according to the ERM II conditions

Nominal value

Mandatory

5.

5.

Lending to euro area credit institutions related to monetary policy operations denominated in euro

Items 5.1 to 5.5: transactions according to the respective monetary policy instruments described in Annex I to Guideline ECB/2000/7 of 31 August 2000 on monetary policy instruments and procedures of the Eurosystem (3)

5.1.

5.1.

Main refinancing operations

Regular liquidity-providing reverse transactions with a weekly frequency and normally a maturity of one week

Nominal value or repo cost

Mandatory

5.2.

5.2.

Longer-term refinancing operations

Regular liquidity-providing reverse transactions with a monthly frequency and normally a maturity of three months

Nominal value or repo cost

Mandatory

5.3.

5.3.

Fine-tuning reverse operations

Reverse transactions, executed as ad hoc transactions for fine-tuning purposes

Nominal value or repo cost

Mandatory

5.4.

5.4.

Structural reverse operations

Reverse transactions adjusting the structural position of the Eurosystem vis-à-vis the financial sector

Nominal value or repo cost

Mandatory

5.5.

5.5.

Marginal lending facility

Overnight liquidity facility at a pre-specified interest rate against eligible assets (standing facility)

Nominal value or repo cost

Mandatory

5.6.

5.6.

Credits related to margin calls

Additional credit to credit institutions, arising from value increases of underlying assets regarding other credit to these credit institutions

Nominal value or cost

Mandatory

6.

6.

Other claims on euro area credit institutions denominated in euro

Current accounts, fixed-term deposits, day-to-day money, reverse repo transactions in connection with the management of security portfolios under the asset item “Securities of euro area residents denominated in euro”, including transactions resulting from the transformation of former foreign currency reserves of the euro area and other claims. Correspondent accounts with non-domestic euro area credit institutions. Other claims and operations unrelated to monetary policy operations of the Eurosystem. Any claims stemming from monetary policy operations initiated by an NCB prior to joining the Eurosystem

Nominal value or cost

Mandatory

7.

7.

Securities of euro area residents denominated in euro

7.1.

7.1.

Securities held for monetary policy purposes

Securities issued in the euro area held for monetary policy purposes. ECB debt certificates purchased for fine-tuning purposes

| (i) | Marketable securities other than held-to-maturity
  Market price
  Any premiums or discounts are amortised |
| --- | --- |

(i)

Market price

Any premiums or discounts are amortised

Mandatory

| (ii) | Marketable securities classified as held-to-maturity
  Cost subject to impairment
  Any premiums or discounts are amortised |
| --- | --- |

(ii)

Cost subject to impairment

Any premiums or discounts are amortised

Mandatory

| (iii) | Non-marketable securities
  Cost subject to impairment
  Any premiums or discounts are amortised |
| --- | --- |

(iii)

Cost subject to impairment

Any premiums or discounts are amortised

Mandatory

7.2.

7.2.

Other securities

Securities other than those under asset item 7.1 “Securities held for monetary policy purposes” and under asset item 11.3 “Other financial assets”; notes and bonds, bills, zero bonds, money market paper held outright, including government securities stemming from before EMU, denominated in euro. Equity instruments

| (i) | Marketable securities other than held-to-maturity
  Market price
  Any premiums or discounts are amortised |
| --- | --- |

(i)

Market price

Any premiums or discounts are amortised

Mandatory

| (ii) | Marketable securities classified as held-to-maturity
  Cost subject to impairment
  Any premiums or discounts are amortised |
| --- | --- |

(ii)

Cost subject to impairment

Any premiums or discounts are amortised

Mandatory

| (iii) | Non-marketable securities
  Cost subject to impairment
  Any premiums or discounts are amortised |
| --- | --- |

(iii)

Cost subject to impairment

Any premiums or discounts are amortised

Mandatory

| (iv) | Marketable equity instruments
  Market price |
| --- | --- |

(iv)

Market price

Mandatory

8.

8.

General government debt denominated in euro

Claims on government stemming from before EMU (non-marketable securities, loans)

Deposits/loans at nominal value, non-marketable securities at cost

Mandatory

—

9.

Intra-Eurosystem claims (+)

—

9.1.

Participating interest in ECB (+)

Only an NCB balance sheet item

The ECB capital share of each NCB according to the Treaty and the respective capital key and contributions according to Article 49.2 of the Statute of the ESCB

Cost

Mandatory

—

9.2.

Claims equivalent to the transfer of foreign reserves (+)

Only an NCB balance sheet item

Euro-denominated claims on the ECB in respect of initial and additional transfers of foreign reserves under the Treaty provisions

Nominal value

Mandatory

—

9.3.

Claims related to promissory notes backing the issuance of ECB debt certificates (+)

Only an ECB balance sheet item.

Promissory notes issued by NCBs, due to the back-to-back agreement in connection with ECB debt certificates

Nominal value

Mandatory

—

9.4.

Net claims related to the allocation of euro banknotes within the Eurosystem (+) (*1)

For the NCBs: net claim related to the application of the banknote allocation key i.e. including the ECB’s banknote issue related intra-Eurosystem balances, the compensatory amount and its balancing accounting entry as defined by Decision ECB/2001/16 of 6 December 2001 on the allocation of monetary income of the national central banks of participating Member States from the financial year 2002 (4)

For the ECB: claims related to the ECB’s banknote issue, according to Decision ECB/2001/15

Nominal value

Mandatory

—

9.5.

Other claims within the Eurosystem (net) (+)

Net position of the following sub-items:

| (a) | net claims arising from balances of TARGET2 accounts and correspondent accounts of NCBs i.e. the net figure of claims and liabilities — see also liability item “Other liabilities within the Eurosystem (net)” |
| --- | --- |

(a)

net claims arising from balances of TARGET2 accounts and correspondent accounts of NCBs i.e. the net figure of claims and liabilities — see also liability item “Other liabilities within the Eurosystem (net)”

| (a) | Nominal value |
| --- | --- |

(a)

Nominal value

Mandatory

| (b) | claim due to the difference between monetary income to be pooled and redistributed. Only relevant for the period between booking of monetary income as part of the year-end procedures, and its settlement on the last working day in January each year |
| --- | --- |

(b)

claim due to the difference between monetary income to be pooled and redistributed. Only relevant for the period between booking of monetary income as part of the year-end procedures, and its settlement on the last working day in January each year

| (b) | Nominal value |
| --- | --- |

(b)

Nominal value

Mandatory

| (c) | other intra-Eurosystem claims that may arise, including the interim distribution of ECB income on euro banknotes to NCBs (*1) |
| --- | --- |

(c)

other intra-Eurosystem claims that may arise, including the interim distribution of ECB income on euro banknotes to NCBs (*1)

| (c) | Nominal value |
| --- | --- |

(c)

Nominal value

Mandatory

9.

10.

Items in the course of settlement

Settlement account balances (claims), including the float of cheques in collection

Nominal value

Mandatory

9.

11.

Other assets

9.

11.1.

Coins of euro area

Euro coins if an NCB is not the legal issuer

Nominal value

Mandatory

9.

11.2.

Tangible and intangible fixed assets

Land and buildings, furniture and equipment including computer equipment, software

Cost less depreciation

Depreciation rates:

| — | computers and related hardware/software and motor vehicles:
  4 years |
| --- | --- |

—

computers and related hardware/software and motor vehicles:

4 years

| — | equipment, furniture and plant in building:
  10 years |
| --- | --- |

—

equipment, furniture and plant in building:

10 years

| — | building and capitalised major refurbishment expenditure:
  25 years |
| --- | --- |

—

building and capitalised major refurbishment expenditure:

25 years

Capitalisation of expenditure: limit based (below EUR 10 000 excluding VAT: no capitalisation)

Recommended

9.

11.3.

Other financial assets

| — | Participating interests and investments in subsidiaries; equities held for strategic/policy reasons |
| --- | --- |

—

Participating interests and investments in subsidiaries; equities held for strategic/policy reasons

| — | Securities, including equities, and other financial instruments and balances (e.g. fixed term deposits and current accounts), held as an earmarked portfolio |
| --- | --- |

—

Securities, including equities, and other financial instruments and balances (e.g. fixed term deposits and current accounts), held as an earmarked portfolio

| — | Reverse repo transactions with credit institutions in connection with the management of securities portfolios under this item |
| --- | --- |

—

Reverse repo transactions with credit institutions in connection with the management of securities portfolios under this item

| (a) | Marketable equity instruments
  Market price |
| --- | --- |

(a)

Market price

Recommended

| (b) | Participating interests and illiquid equity shares, and any other equity instruments held as permanent investments
  Cost subject to impairment |
| --- | --- |

(b)

Cost subject to impairment

Recommended

| (c) | Investment in subsidiaries or significant interests
  Net asset value |
| --- | --- |

(c)

Net asset value

Recommended

| (d) | Marketable securities other than held to maturity
  Market price
  Any premiums or discounts are amortised |
| --- | --- |

(d)

Market price

Any premiums or discounts are amortised

Recommended

| (e) | Marketable securities classified as held-to maturity or held as a permanent investment
  Cost subject to impairment
  Any premiums or discounts are amortised |
| --- | --- |

(e)

Cost subject to impairment

Any premiums or discounts are amortised

Recommended

| (f) | Non-marketable securities
  Cost subject to impairment
  Any premiums or discounts are amortised |
| --- | --- |

(f)

Cost subject to impairment

Any premiums or discounts are amortised

Recommended

| (g) | Balances with banks and loans
  Nominal value, translated at the foreign exchange market rate if the balances or deposits are denominated in foreign currencies |
| --- | --- |

(g)

Nominal value, translated at the foreign exchange market rate if the balances or deposits are denominated in foreign currencies

Recommended

9.

11.4.

Off-balance sheet instruments revaluation differences

Valuation results of foreign exchange forwards, foreign exchange swaps, interest rate swaps, forward rate agreements, forward transactions in securities, foreign exchange spot transactions from trade date to settlement date

Net position between forward and spot, at the foreign exchange market rate

Mandatory

9.

11.5.

Accruals and prepaid expenditure

Income not due in, but assignable to the reported period. Prepaid expenditure and accrued interest paid (i.e. accrued interest purchased with a security)

Nominal value, foreign exchange translated at market rate

Mandatory

9.

11.6.

Sundry

Advances, loans and other minor items. Revaluation suspense accounts (only balance sheet item during the year: unrealised losses at revaluation dates during the year, which are not covered by the respective revaluation accounts under the liability item “Revaluation accounts”). Loans on a trust basis. Investments related to customer gold deposits. Coins denominated in national euro area currency units. Current expense (net accumulated loss), loss of the previous year before coverage. Net pension assets

Nominal value or cost

Recommended

Revaluation suspense accounts

Revaluation difference between average cost and market value, foreign exchange translated at market rate

Revaluation suspense accounts: mandatory

Investments related to customer gold deposits

Market value

Investments related to customer gold deposits: mandatory

—

12.

Loss for the year

Nominal value

Mandatory

| 2. | The table entitled ‘Consolidated weekly financial statement of the Eurosystem: format to be used for publication after quarter-end’ in Annex V shall be replaced by the following:
  ‘Consolidated weekly financial statement of the Eurosystem: format to be used for publication after quarter-end













  (EUR million) |
| --- | --- |
| Assets (5) | Balance as at ... | Difference compared to last week due to | Liabilities | Balance as at ... | Difference compared to last week due to |
| transactions | quarter-end adjustments | transactions | quarterly-end adjustments |
| 1. | Gold and gold receivables |

2.

The table entitled ‘Consolidated weekly financial statement of the Eurosystem: format to be used for publication after quarter-end’ in Annex V shall be replaced by the following:

‘Consolidated weekly financial statement of the Eurosystem: format to be used for publication after quarter-end

(EUR million)

Assets (5)

Balance as at ...

Difference compared to last week due to

Liabilities

Balance as at ...

Difference compared to last week due to

transactions

quarter-end adjustments

transactions

quarterly-end adjustments

1.

Gold and gold receivables

| 2. | Claims on non-euro area residents denominated in foreign currency |
| --- | --- |

2.

Claims on non-euro area residents denominated in foreign currency

| 2.1. | Receivables from the IMF |
| --- | --- |

2.1.

Receivables from the IMF

| 2.2. | Balances with banks and security investments, external loans and other external assets |
| --- | --- |

2.2.

Balances with banks and security investments, external loans and other external assets

| 3. | Claims on euro area residents denominated in foreign currency |
| --- | --- |

3.

Claims on euro area residents denominated in foreign currency

| 4. | Claims on non-euro area residents denominated in euro |
| --- | --- |

4.

Claims on non-euro area residents denominated in euro

| 4.1. | Balances with banks, security investments and loans |
| --- | --- |

4.1.

Balances with banks, security investments and loans

| 4.2. | Claims arising from the credit facility under ERM II |
| --- | --- |

4.2.

Claims arising from the credit facility under ERM II

| 5. | Lending to euro area credit institutions related to monetary policy operations denominated in euro |
| --- | --- |

5.

Lending to euro area credit institutions related to monetary policy operations denominated in euro

| 5.1. | Main refinancing operations |
| --- | --- |

5.1.

Main refinancing operations

| 5.2. | Longer-term refinancing operations |
| --- | --- |

5.2.

Longer-term refinancing operations

| 5.3. | Fine-tuning reverse operations |
| --- | --- |

5.3.

Fine-tuning reverse operations

| 5.4. | Structural reverse operations |
| --- | --- |

5.4.

Structural reverse operations

| 5.5. | Marginal lending facility |
| --- | --- |

5.5.

Marginal lending facility

| 5.6. | Credits related to margin calls |
| --- | --- |

5.6.

Credits related to margin calls

| 6. | Other claims on euro area credit institutions denominated in euro |
| --- | --- |

6.

Other claims on euro area credit institutions denominated in euro

| 7. | Securities of euro area residents denominated in euro |
| --- | --- |

7.

Securities of euro area residents denominated in euro

| 7.1. | Securities held for monetary policy purposes |
| --- | --- |

7.1.

Securities held for monetary policy purposes

| 7.2. | Other securities |
| --- | --- |

7.2.

Other securities

| 8. | General government debt denominated in euro |
| --- | --- |

8.

General government debt denominated in euro

| 9. | Other assets |
| --- | --- |

9.

Other assets

| 1. | Banknotes in circulation |
| --- | --- |

1.

Banknotes in circulation

| 2. | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro |
| --- | --- |

2.

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro

| 2.1. | Current accounts (covering the minimum reserve system) |
| --- | --- |

2.1.

Current accounts (covering the minimum reserve system)

| 2.2. | Deposit facility |
| --- | --- |

2.2.

Deposit facility

| 2.3. | Fixed-term deposits |
| --- | --- |

2.3.

Fixed-term deposits

| 2.4. | Fine-tuning reverse operations |
| --- | --- |

2.4.

Fine-tuning reverse operations

| 2.5. | Deposits related to margin calls |
| --- | --- |

2.5.

Deposits related to margin calls

| 3. | Other liabilities to euro area credit institutions denominated in euro |
| --- | --- |

3.

Other liabilities to euro area credit institutions denominated in euro

| 4. | Debt certificates issued |
| --- | --- |

4.

Debt certificates issued

| 5. | Liabilities to other euro area residents denominated in euro |
| --- | --- |

5.

Liabilities to other euro area residents denominated in euro

| 5.1. | General government |
| --- | --- |

5.1.

General government

| 5.2. | Other liabilities |
| --- | --- |

5.2.

Other liabilities

| 6. | Liabilities to non-euro area residents denominated in euro |
| --- | --- |

6.

Liabilities to non-euro area residents denominated in euro

| 7. | Liabilities to euro area residents denominated in foreign currency |
| --- | --- |

7.

Liabilities to euro area residents denominated in foreign currency

| 8. | Liabilities to non-euro area residents denominated in foreign currency |
| --- | --- |

8.

Liabilities to non-euro area residents denominated in foreign currency

| 8.1. | Deposits, balances and other liabilities |
| --- | --- |

8.1.

Deposits, balances and other liabilities

| 8.2. | Liabilities arising from the credit facility under ERM II |
| --- | --- |

8.2.

Liabilities arising from the credit facility under ERM II

| 9. | Counterpart of special drawing rights allocated by the IMF |
| --- | --- |

9.

Counterpart of special drawing rights allocated by the IMF

| 10. | Other liabilities |
| --- | --- |

10.

Other liabilities

| 11. | Revaluation accounts |
| --- | --- |

11.

Revaluation accounts

| 12. | Capital and reserves |
| --- | --- |

12.

Capital and reserves

Total assets

Total liabilities

Totals/sub-totals may not add up, due to rounding.

| 3. | The table entitled ‘Consolidated weekly financial statement of the Eurosystem: format to be used for publication during the quarter’ in Annex VI is replaced by the following:
  ‘Consolidated weekly financial statement of the Eurosystem: format to be used for publication during the quarter











  (EUR million) |
| --- | --- |
| Assets (6) | Balance as at ... | Difference compared to last week due to | Liabilities | Balance as at ... | Difference compared to last week due to |
| 1. | Gold and gold receivables |

3.

The table entitled ‘Consolidated weekly financial statement of the Eurosystem: format to be used for publication during the quarter’ in Annex VI is replaced by the following:

‘Consolidated weekly financial statement of the Eurosystem: format to be used for publication during the quarter

(EUR million)

Assets (6)

Balance as at ...

Difference compared to last week due to

Liabilities

Balance as at ...

Difference compared to last week due to

1.

Gold and gold receivables

| 2. | Claims on non-euro area residents denominated in foreign currency |
| --- | --- |

2.

Claims on non-euro area residents denominated in foreign currency

| 2.1. | Receivables from the IMF |
| --- | --- |

2.1.

Receivables from the IMF

| 2.2. | Balances with banks and security investments, external loans and other external assets |
| --- | --- |

2.2.

Balances with banks and security investments, external loans and other external assets

| 3. | Claims on euro area residents denominated in foreign currency |
| --- | --- |

3.

Claims on euro area residents denominated in foreign currency

| 4. | Claims on non-euro area residents denominated in euro |
| --- | --- |

4.

Claims on non-euro area residents denominated in euro

| 4.1. | Balances with banks, security investments and loans |
| --- | --- |

4.1.

Balances with banks, security investments and loans

| 4.2. | Claims arising from the credit facility under ERM II |
| --- | --- |

4.2.

Claims arising from the credit facility under ERM II

| 5. | Lending to euro area credit institutions related to monetary policy operations denominated in euro |
| --- | --- |

5.

Lending to euro area credit institutions related to monetary policy operations denominated in euro

| 5.1. | Main refinancing operations |
| --- | --- |

5.1.

Main refinancing operations

| 5.2. | Longer-term refinancing operations |
| --- | --- |

5.2.

Longer-term refinancing operations

| 5.3. | Fine-tuning reverse operations |
| --- | --- |

5.3.

Fine-tuning reverse operations

| 5.4. | Structural reverse operations |
| --- | --- |

5.4.

Structural reverse operations

| 5.5. | Marginal lending facility |
| --- | --- |

5.5.

Marginal lending facility

| 5.6. | Credits related to margin calls |
| --- | --- |

5.6.

Credits related to margin calls

| 6. | Other claims on euro area credit institutions denominated in euro |
| --- | --- |

6.

Other claims on euro area credit institutions denominated in euro

| 7. | Securities of euro area residents denominated in euro |
| --- | --- |

7.

Securities of euro area residents denominated in euro

| 7.1. | Securities held for monetary policy purposes |
| --- | --- |

7.1.

Securities held for monetary policy purposes

| 7.2. | Other securities |
| --- | --- |

7.2.

Other securities

| 8. | General government debt denominated in euro |
| --- | --- |

8.

General government debt denominated in euro

| 9. | Other assets |
| --- | --- |

9.

Other assets

| 1. | Banknotes in circulation |
| --- | --- |

1.

Banknotes in circulation

| 2. | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro |
| --- | --- |

2.

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro

| 2.1. | Current accounts (covering the minimum reserve system) |
| --- | --- |

2.1.

Current accounts (covering the minimum reserve system)

| 2.2. | Deposit facility |
| --- | --- |

2.2.

Deposit facility

| 2.3. | Fixed-term deposits |
| --- | --- |

2.3.

Fixed-term deposits

| 2.4. | Fine-tuning reverse operations |
| --- | --- |

2.4.

Fine-tuning reverse operations

| 2.5. | Deposits related to margin calls |
| --- | --- |

2.5.

Deposits related to margin calls

| 3. | Other liabilities to euro area credit institutions denominated in euro |
| --- | --- |

3.

Other liabilities to euro area credit institutions denominated in euro

| 4. | Debt certificates issued |
| --- | --- |

4.

Debt certificates issued

| 5. | Liabilities to other euro area residents denominated in euro |
| --- | --- |

5.

Liabilities to other euro area residents denominated in euro

| 5.1. | General government |
| --- | --- |

5.1.

General government

| 5.2. | Other liabilities |
| --- | --- |

5.2.

Other liabilities

| 6. | Liabilities to non-euro area residents denominated in euro |
| --- | --- |

6.

Liabilities to non-euro area residents denominated in euro

| 7. | Liabilities to euro area residents denominated in foreign currency |
| --- | --- |

7.

Liabilities to euro area residents denominated in foreign currency

| 8. | Liabilities to non-euro area residents denominated in foreign currency |
| --- | --- |

8.

Liabilities to non-euro area residents denominated in foreign currency

| 8.1. | Deposits, balances and other liabilities |
| --- | --- |

8.1.

Deposits, balances and other liabilities

| 8.2. | Liabilities arising from the credit facility under ERM II |
| --- | --- |

8.2.

Liabilities arising from the credit facility under ERM II

| 9. | Counterpart of special drawing rights allocated by the IMF |
| --- | --- |

9.

Counterpart of special drawing rights allocated by the IMF

| 10. | Other liabilities |
| --- | --- |

10.

Other liabilities

| 11. | Revaluation accounts |
| --- | --- |

11.

Revaluation accounts

| 12. | Capital and reserves |
| --- | --- |

12.

Capital and reserves

Total assets

Total liabilities

Totals/sub-totals may not add up, due to rounding.

| 4. | The table entitled ‘Consolidated annual balance sheet of the Eurosystem’ in Annex VII is replaced by the following:
  ‘Consolidated annual balance sheet of the Eurosystem











  (EUR million) |
| --- | --- |
| Assets (7) | Reporting year | Previous year | Liabilities | Reporting year | Previous year |
| 1. | Gold and gold receivables |

4.

The table entitled ‘Consolidated annual balance sheet of the Eurosystem’ in Annex VII is replaced by the following:

‘Consolidated annual balance sheet of the Eurosystem

(EUR million)

Assets (7)

Reporting year

Previous year

Liabilities

Reporting year

Previous year

1.

Gold and gold receivables

| 2. | Claims on non-euro area residents denominated in foreign currency |
| --- | --- |

2.

Claims on non-euro area residents denominated in foreign currency

| 2.1. | Receivables from the IMF |
| --- | --- |

2.1.

Receivables from the IMF

| 2.2. | Balances with banks and security investments, external loans and other external assets |
| --- | --- |

2.2.

Balances with banks and security investments, external loans and other external assets

| 3. | Claims on euro area residents denominated in foreign currency |
| --- | --- |

3.

Claims on euro area residents denominated in foreign currency

| 4. | Claims on non-euro area residents denominated in euro |
| --- | --- |

4.

Claims on non-euro area residents denominated in euro

| 4.1. | Balances with banks, security investments and loans |
| --- | --- |

4.1.

Balances with banks, security investments and loans

| 4.2. | Claims arising from the credit facility under ERM II |
| --- | --- |

4.2.

Claims arising from the credit facility under ERM II

| 5. | Lending to euro area credit institutions related to monetary policy operations denominated in euro |
| --- | --- |

5.

Lending to euro area credit institutions related to monetary policy operations denominated in euro

| 5.1. | Main refinancing operations |
| --- | --- |

5.1.

Main refinancing operations

| 5.2. | Longer-term refinancing operations |
| --- | --- |

5.2.

Longer-term refinancing operations

| 5.3. | Fine-tuning reverse operations |
| --- | --- |

5.3.

Fine-tuning reverse operations

| 5.4. | Structural reverse operations |
| --- | --- |

5.4.

Structural reverse operations

| 5.5. | Marginal lending facility |
| --- | --- |

5.5.

Marginal lending facility

| 5.6. | Credits related to margin calls |
| --- | --- |

5.6.

Credits related to margin calls

| 6. | Other claims on euro area credit institutions denominated in euro |
| --- | --- |

6.

Other claims on euro area credit institutions denominated in euro

| 7. | Securities of euro area residents denominated in euro |
| --- | --- |

7.

Securities of euro area residents denominated in euro

| 7.1. | Securities held for monetary policy purposes |
| --- | --- |

7.1.

Securities held for monetary policy purposes

| 7.2. | Other securities |
| --- | --- |

7.2.

Other securities

| 8. | General government debt denominated in euro |
| --- | --- |

8.

General government debt denominated in euro

| 9. | Other assets |
| --- | --- |

9.

Other assets

| 1. | Banknotes in circulation |
| --- | --- |

1.

Banknotes in circulation

| 2. | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro |
| --- | --- |

2.

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro

| 2.1. | Current accounts (covering the minimum reserve system) |
| --- | --- |

2.1.

Current accounts (covering the minimum reserve system)

| 2.2. | Deposit facility |
| --- | --- |

2.2.

Deposit facility

| 2.3. | Fixed-term deposits |
| --- | --- |

2.3.

Fixed-term deposits

| 2.4. | Fine-tuning reverse operations |
| --- | --- |

2.4.

Fine-tuning reverse operations

| 2.5. | Deposits related to margin calls |
| --- | --- |

2.5.

Deposits related to margin calls

| 3. | Other liabilities to euro area credit institutions denominated in euro |
| --- | --- |

3.

Other liabilities to euro area credit institutions denominated in euro

| 4. | Debt certificates issued |
| --- | --- |

4.

Debt certificates issued

| 5. | Liabilities to other euro area residents denominated in euro |
| --- | --- |

5.

Liabilities to other euro area residents denominated in euro

| 5.1. | General government |
| --- | --- |

5.1.

General government

| 5.2. | Other liabilities |
| --- | --- |

5.2.

Other liabilities

| 6. | Liabilities to non-euro area residents denominated in euro |
| --- | --- |

6.

Liabilities to non-euro area residents denominated in euro

| 7. | Liabilities to euro area residents denominated in foreign currency |
| --- | --- |

7.

Liabilities to euro area residents denominated in foreign currency

| 8. | Liabilities to non-euro area residents denominated in foreign currency |
| --- | --- |

8.

Liabilities to non-euro area residents denominated in foreign currency

| 8.1. | Deposits, balances and other liabilities |
| --- | --- |

8.1.

Deposits, balances and other liabilities

| 8.2. | Liabilities arising from the credit facility under ERM II |
| --- | --- |

8.2.

Liabilities arising from the credit facility under ERM II

| 9. | Counterpart of special drawing rights allocated by the IMF |
| --- | --- |

9.

Counterpart of special drawing rights allocated by the IMF

| 10. | Other liabilities |
| --- | --- |

10.

Other liabilities

| 11. | Revaluation accounts |
| --- | --- |

11.

Revaluation accounts

| 12. | Capital and reserves |
| --- | --- |

12.

Capital and reserves

Total assets

Total liabilities

Totals/sub-totals may not add up, due to rounding.

| 5. | The table entitled ‘Annual balance sheet of a central bank’ in Annex VIII is replaced by the following:
  ‘Annual balance sheet of a central bank
   (8)











  (EUR million) |
| --- | --- |
| Assets (10) | Reporting year | Previous year | Liabilities | Reporting year | Previous year |
| 1. | Gold and gold receivables |

5.

The table entitled ‘Annual balance sheet of a central bank’ in Annex VIII is replaced by the following:

‘Annual balance sheet of a central bank
   (8)

(EUR million)

Assets (10)

Reporting year

Previous year

Liabilities

Reporting year

Previous year

1.

Gold and gold receivables

| 2. | Claims on non-euro area residents denominated in foreign currency |
| --- | --- |

2.

Claims on non-euro area residents denominated in foreign currency

| 2.1. | Receivables from the IMF |
| --- | --- |

2.1.

Receivables from the IMF

| 2.2. | Balances with banks and security investments, external loans and other external assets |
| --- | --- |

2.2.

Balances with banks and security investments, external loans and other external assets

| 3. | Claims on euro area residents denominated in foreign currency |
| --- | --- |

3.

Claims on euro area residents denominated in foreign currency

| 4. | Claims on non-euro area residents denominated in euro |
| --- | --- |

4.

Claims on non-euro area residents denominated in euro

| 4.1. | Balances with banks, security investments and loans |
| --- | --- |

4.1.

Balances with banks, security investments and loans

| 4.2. | Claims arising from the credit facility under ERM II |
| --- | --- |

4.2.

Claims arising from the credit facility under ERM II

| 5. | Lending to euro area credit institutions related to monetary policy operations denominated in euro |
| --- | --- |

5.

Lending to euro area credit institutions related to monetary policy operations denominated in euro

| 5.1. | Main refinancing operations |
| --- | --- |

5.1.

Main refinancing operations

| 5.2. | Longer-term refinancing operations |
| --- | --- |

5.2.

Longer-term refinancing operations

| 5.3. | Fine-tuning reverse operations |
| --- | --- |

5.3.

Fine-tuning reverse operations

| 5.4. | Structural reverse operations |
| --- | --- |

5.4.

Structural reverse operations

| 5.5. | Marginal lending facility |
| --- | --- |

5.5.

Marginal lending facility

| 5.6. | Credits related to margin calls |
| --- | --- |

5.6.

Credits related to margin calls

| 6. | Other claims on euro area credit institutions denominated in euro |
| --- | --- |

6.

Other claims on euro area credit institutions denominated in euro

| 7. | Securities of euro area residents denominated in euro |
| --- | --- |

7.

Securities of euro area residents denominated in euro

| 7.1. | Securities held for monetary policy purposes |
| --- | --- |

7.1.

Securities held for monetary policy purposes

| 7.2. | Other securities |
| --- | --- |

7.2.

Other securities

| 8. | General government debt denominated in euro |
| --- | --- |

8.

General government debt denominated in euro

| 9. | Intra-Eurosystem claims |
| --- | --- |

9.

Intra-Eurosystem claims

| 9.1. | Participating interest in ECB |
| --- | --- |

9.1.

Participating interest in ECB

| 9.2. | Claims equivalent to the transfer of foreign reserves |
| --- | --- |

9.2.

Claims equivalent to the transfer of foreign reserves

| 9.3. | Claims related to promissory notes backing the issuance of ECB debt certificates |
| --- | --- |

9.3.

Claims related to promissory notes backing the issuance of ECB debt certificates

| 9.4. | Net claims related to the allocation of euro banknotes within the Eurosystem (*) |
| --- | --- |

9.4.

Net claims related to the allocation of euro banknotes within the Eurosystem (*)

| 9.5. | Other claims within the Eurosystem (net) (*) |
| --- | --- |

9.5.

Other claims within the Eurosystem (net) (*)

| 10. | Items in course of settlement |
| --- | --- |

10.

Items in course of settlement

| 11. | Other assets |
| --- | --- |

11.

Other assets

| 11.1. | Coins of euro area |
| --- | --- |

11.1.

Coins of euro area

| 11.2. | Tangible and intangible fixed assets |
| --- | --- |

11.2.

Tangible and intangible fixed assets

| 11.3. | Other financial assets |
| --- | --- |

11.3.

Other financial assets

| 11.4. | Off-balance sheet instruments revaluation differences |
| --- | --- |

11.4.

Off-balance sheet instruments revaluation differences

| 11.5. | Accruals and prepaid expenses (*) |
| --- | --- |

11.5.

Accruals and prepaid expenses (*)

| 11.6. | Sundry |
| --- | --- |

11.6.

Sundry

| 12. | Loss for the year |
| --- | --- |

12.

Loss for the year

| 1. | Banknotes in circulation (*) |
| --- | --- |

1.

Banknotes in circulation (*)

| 2. | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro |
| --- | --- |

2.

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro

| 2.1. | Current accounts (covering the minimum reserve system) |
| --- | --- |

2.1.

Current accounts (covering the minimum reserve system)

| 2.2. | Deposit facility |
| --- | --- |

2.2.

Deposit facility

| 2.3. | Fixed-term deposits |
| --- | --- |

2.3.

Fixed-term deposits

| 2.4. | Fine-tuning reverse operations |
| --- | --- |

2.4.

Fine-tuning reverse operations

| 2.5. | Deposits related to margin calls |
| --- | --- |

2.5.

Deposits related to margin calls

| 3. | Other liabilities to euro area credit institutions denominated in euro |
| --- | --- |

3.

Other liabilities to euro area credit institutions denominated in euro

| 4. | Debt certificates issued |
| --- | --- |

4.

Debt certificates issued

| 5. | Liabilities to other euro area residents denominated in euro |
| --- | --- |

5.

Liabilities to other euro area residents denominated in euro

| 5.1. | General government |
| --- | --- |

5.1.

General government

| 5.2. | Other liabilities |
| --- | --- |

5.2.

Other liabilities

| 6. | Liabilities to non-euro area residents denominated in euro |
| --- | --- |

6.

Liabilities to non-euro area residents denominated in euro

| 7. | Liabilities to euro area residents denominated in foreign currency |
| --- | --- |

7.

Liabilities to euro area residents denominated in foreign currency

| 8. | Liabilities to non-euro area residents denominated in foreign currency |
| --- | --- |

8.

Liabilities to non-euro area residents denominated in foreign currency

| 8.1. | Deposits, balances and other liabilities |
| --- | --- |

8.1.

Deposits, balances and other liabilities

| 8.2. | Liabilities arising from the credit facility under ERM II |
| --- | --- |

8.2.

Liabilities arising from the credit facility under ERM II

| 9. | Counterpart of special drawing rights allocated by the IMF |
| --- | --- |

9.

Counterpart of special drawing rights allocated by the IMF

| 10. | Other liabilities |
| --- | --- |

10.

Other liabilities

| 10.1. | Liabilities equivalent to the transfer of foreign reserves |
| --- | --- |

10.1.

Liabilities equivalent to the transfer of foreign reserves

| 10.2. | Liabilities related to promissory notes backing the issuance of ECB debt certificates |
| --- | --- |

10.2.

Liabilities related to promissory notes backing the issuance of ECB debt certificates

| 10.3. | Net liabilities related to the allocation of euro banknotes within the Eurosystem (*) |
| --- | --- |

10.3.

Net liabilities related to the allocation of euro banknotes within the Eurosystem (*)

| 10.4. | Other liabilities within the Eurosystem (net) (*) |
| --- | --- |

10.4.

Other liabilities within the Eurosystem (net) (*)

| 11. | Items in course of settlement |
| --- | --- |

11.

Items in course of settlement

| 12. | Other liabilities |
| --- | --- |

12.

Other liabilities

| 12.1. | Off-balance sheet instruments revaluation differences |
| --- | --- |

12.1.

Off-balance sheet instruments revaluation differences

| 12.2. | Accruals and income collected in advance (*) |
| --- | --- |

12.2.

Accruals and income collected in advance (*)

| 12.3. | Sundry |
| --- | --- |

12.3.

Sundry

| 13. | Provisions |
| --- | --- |

13.

Provisions

| 14. | Revaluation accounts |
| --- | --- |

14.

Revaluation accounts

| 15. | Capital and reserves |
| --- | --- |

15.

Capital and reserves

| 15.1. | Capital |
| --- | --- |

15.1.

Capital

| 15.2. | Reserves |
| --- | --- |

15.2.

Reserves

| 16. | Profit for the year |
| --- | --- |

16.

Profit for the year

Total assets

Total liabilities

Totals/sub-totals may not add up, due to rounding.

---

(*1)  Item to be harmonised. See recital 4 of this Guideline.

(1)  The numbering in the first column relates to the balance sheet formats given in Annexes V, VI and VII (weekly financial statements and consolidated annual balance sheet of the Eurosystem). The numbering in the second column relates to the balance sheet format given in Annex VIII (annual balance sheet of a central bank). The items marked with a “(+)” are consolidated in the Eurosystem’s weekly financial statements.

(2)  The composition and valuation rules listed in this Annex are considered mandatory for the ECB’s accounts and for all material assets and liabilities in NCBs' accounts for Eurosystem purposes, i.e. material to the Eurosystem’s operation.

(3)  
  OJ L 310, 11.12.2000, p. 1.

(4)  
  OJ L 337, 20.12.2001, p. 55.’

(5)  The table of assets may also be published above the table of liabilities.’

(6)  The table of assets may also be published above the table of liabilities.’

(7)  The table of assets may also be published above the table of liabilities.’

(8)  The disclosure relating to euro banknotes in circulation, remuneration of net intra-Eurosystem claims/liabilities resulting from the allocation of euro banknotes within the Eurosystem, and monetary income should be harmonised in NCBs' published annual financial statements. The items to be harmonised are indicated with an asterisk in Annexes IV, VIII and IX.

(9)  Central banks may alternatively publish exact euro amounts, or amounts rounded in a different manner.

(10)  The table of assets may also be published above the table of liabilities.’

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