General rules
Article 17
Open ↗Article 18 of Guideline (EU) 2024/2941 (ECB/2024/31) shall apply to this Decision.
Source
Decision (EU) 2024/2938 CHAPTER IV — ACCOUNTING RULES FOR OFF-BALANCE-SHEET INSTRUMENTS
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Foreign exchange forward transactions
Article 18
Open ↗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
Open ↗Foreign exchange swaps shall be accounted for in accordance with Article 20 of Guideline (EU) 2024/2941 (ECB/2024/31).
Futures contracts
Article 20
Open ↗Futures contracts shall be accounted for in accordance with Article 21 of Guideline (EU) 2024/2941 (ECB/2024/31).
Interest rate swaps
Article 21
Open ↗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
Open ↗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
Open ↗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
Open ↗Options shall be accounted for in accordance with Article 25 of Guideline (EU) 2024/2941 (ECB/2024/31).
Back to Decision (EU) 2024/2938 — full text
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