1. The basic accounting assumptions defined in Article 4 of Guideline (EU) 2024/2941 (ECB/2024/31) shall apply for the purposes of this Decision.
2. In derogation from the first sentence of Article 4(3) of Guideline (EU) 2024/2941 (ECB/2024/31), post-balance sheet events shall only be taken into account until the date on which the Executive Board authorises the submission of the ECB’s annual accounts to the Governing Council for approval.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 4 of Decision (EU) 2024/2938 (LawPlayer, data as of 2026-07-04)
