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)

13.3.2015 EN Official Journal of the European Union L 68/54
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)
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,