Decision of the European Central Bank of 14 December 2009 amending Decision ECB/2006/17 on the annual accounts of the European Central Bank (ECB/2009/29)

29.12.2009 EN Official Journal of the European Union L 348/57
DECISION OF THE EUROPEAN CENTRAL BANK
of 14 December 2009
amending Decision ECB/2006/17 on the annual accounts of the European Central Bank
(ECB/2009/29)
(2009/1018/EU)
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 to Article 26.2 thereof,
Whereas:
(1) Decision ECB/2009/16 of 2 July 2009 on the implementation of the covered bond purchase programme (1) provides for the establishment of a programme for the purchase of covered bonds. The implementation of this programme requires further amendments to Decision ECB/2006/17 of 10 November 2006 on the annual accounts of the European Central Bank (2).
(2) There is a need to specify the accounting treatment of outstanding claims arising from defaults of Eurosystem counterparties in the context of Eurosystem credit operations and of related assets, as well as the accounting treatment of provisions for counterparty risks arising from such operations.
(3) Some further technical changes to Decision ECB/2006/17 are required.
(4) Decision ECB/2006/17 needs to be amended accordingly,