Chapter I, Article 4 · Decision (EU) 2024/2938

Contents

1. The basic accounting assumptions defined in Article 4 of G…
2. In derogation from the first sentence of Article 4(3) of G…

Article 4Basic accounting assumptions#

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.