CELEX: 11992M/PRO/SEBC/26
Language: en
Date: 1992-02-07 00:00:00
Title: Treaty on European Union - Protocol on the statute of the European System of Central Banks and of the European Central Bank - Chapter V: Prudential supervision - Article 26: Financial accounts

Avis juridique important

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11992M/PRO/SEBC/26

Treaty on European Union - Protocol on the statute of the European System of Central Banks and of the European Central Bank - Chapter V: Prudential supervision - Article 26: Financial accounts  

Official Journal C 191 , 29/07/1992 P. 0073

 Article 26  Financial accounts 26.1. The financial year of the ECB and national central banks shall begin on the first day of January and end on the last day of December.  26.2. The annual accounts of the ECB shall be drawn up by the Executive Board, in accordance with the principles  established by the Governing Council. The accounts shall be approved by the Governing Council and shall thereafter be published.  26.3. For analytical and operational purposes, the Executive Board shall draw up a consolidated balance sheet of the ESCB, comprising those assets and liabilities of the national central banks that fall within the ESCB.  26.4. For the application of this Article, the Governing Council shall establish the necessary rules for standardizing the accounting and reporting of operations undertaken by the national central banks.