General rules
Article 17
Article 18 of Guideline (EU) 2024/2941 (ECB/2024/31) shall apply to this Decision.
Decision (EU) 2024/2938 CHAPTER IV — ACCOUNTING RULES FOR OFF-BALANCE-SHEET INSTRUMENTS
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Foreign exchange forward transactions
Article 18
Foreign exchange forward transactions shall be accounted for in accordance with Article 19 of Guideline (EU) 2024/2941 (ECB/2024/31).
Foreign exchange swaps
Article 19
Foreign exchange swaps shall be accounted for in accordance with Article 20 of Guideline (EU) 2024/2941 (ECB/2024/31).
Futures contracts
Article 20
Futures contracts shall be accounted for in accordance with Article 21 of Guideline (EU) 2024/2941 (ECB/2024/31).
Interest rate swaps
Article 21
1. Interest rate swaps shall be accounted for in accordance with Article 22 of Guideline (EU) 2024/2941 (ECB/2024/31). 2. Unrealised losses taken to the profit and loss account at the year-end shall be amortised in subsequent years in accordance with the straight-line method. For forward interest rate swaps, the amortisation shall begin from the value date of the transaction.
Forward rate agreements
Article 22
Forward rate agreements shall be accounted for in accordance with Article 23 of Guideline (EU) 2024/2941 (ECB/2024/31).
Forward transactions in securities
Article 23
Forward transactions in securities shall be accounted for in accordance with Method A in Article 24(1) of Guideline (EU) 2024/2941 (ECB/2024/31).
Options
Article 24
Options shall be accounted for in accordance with Article 25 of Guideline (EU) 2024/2941 (ECB/2024/31).
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