This document is an excerpt from the EUR-Lex website
Document 32016O0034R(01)
Corrigendum to Guideline (EU) 2016/2249 of the European Central Bank of 3 November 2016 on the legal framework for accounting and financial reporting in the European System of Central Banks (ECB/2016/34) (OJ L 347, 20.12.2016)
Corrigendum to Guideline (EU) 2016/2249 of the European Central Bank of 3 November 2016 on the legal framework for accounting and financial reporting in the European System of Central Banks (ECB/2016/34) (OJ L 347, 20.12.2016)
Corrigendum to Guideline (EU) 2016/2249 of the European Central Bank of 3 November 2016 on the legal framework for accounting and financial reporting in the European System of Central Banks (ECB/2016/34) (OJ L 347, 20.12.2016)
OJ L 60, 2.3.2018, p. 57–57
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
ELI: http://data.europa.eu/eli/guideline/2016/2249/corrigendum/2018-03-02/oj
2.3.2018 |
EN |
Official Journal of the European Union |
L 60/57 |
Corrigendum to Guideline (EU) 2016/2249 of the European Central Bank of 3 November 2016 on the legal framework for accounting and financial reporting in the European System of Central Banks (ECB/2016/34)
( Official Journal of the European Union L 347 of 20 December 2016 )
On page 43, Article 13:
for:
‘2. In derogation from Article 3(b) and Articles 9(4), 15(1) and 17(2), the following alternative treatment may be applied to the valuation of synthetic instruments:’,
read:
‘2. In derogation from Articles 3(2), 9(4), 15(1) and 17(2), the following alternative treatment may be applied to the valuation of synthetic instruments:’.