Decision (EU) 2015/32 of the European Central Bank of 29 December 2014 concerning derogations that may be granted under Regulation (EU) No 1073/2013 concerning statistics on the assets and liabilities of investment funds (ECB/2013/38) (ECB/2014/62)

9.1.2015 EN Official Journal of the European Union L 5/17
DECISION (EU) 2015/32 OF THE EUROPEAN CENTRAL BANK
of 29 December 2014
concerning derogations that may be granted under Regulation (EU) No 1073/2013 concerning statistics on the assets and liabilities of investment funds (ECB/2013/38)
(recast)
(ECB/2014/62)
THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK
,
Having regard to Regulation (EU) No 1073/2013 of the European Central Bank of 18 October 2013 concerning statistics on the assets and liabilities of investment funds (ECB/2013/38) (1), and in particular Article 8(2) thereof,
Whereas:
(1) Article 8(2) of Regulation (EU) No 1073/2013 (ECB/2013/38) provides that derogations from statistical reporting requirements may be granted to investment funds (IFs) that are subject to national accounting rules which allow the valuation of their assets less frequently than quarterly. It further provides that the IF categories to which the national central banks (NCBs) have the discretion to grant derogations are to be decided by the Governing Council.
(2) Since Decision ECB/2009/4 (2) needs to be substantially amended, it should be recast in the interests of clarity,