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European Union
Decision (EU) 2024/2938
Chapter II
Article 14

Decision (EU) 2024/2938

In forceThis text since 11 Dec 2024law://eu/dec/2024/2938/art_14@2026-11-11

Version in force onWhereEuropean Union

Article 14Synthetic instruments#

Synthetic instruments shall be accounted for in accordance with Article 14 of Guideline (EU) 2024/2941 (ECB/2024/31).

Key facts

Type: Decision · (EU) 2024/2938
Adopted: 14 Nov 2024
In force: 31 Dec 2024
Made by: European Central Bank
Official: EUR-Lex 32024D2938 · ELI

Topics

account balance sheet closing of accounts economic value Eurosystem issue of securities securities standardised accounting system Accounting and reporting European system of central banks

History · 1 version

11 Dec 2024Reading