tailieunhanh - GUIDELINE OF THE EUROPEAN CENTRAL BANK

Weather or catastrophe bonds are usually not considered insurance contracts and therefore fall under the ambit of IAS 39. This is because they do not require an insurable interest as a pre–condition for payment. For this type of coverage, the beneficiary does not have to have incurred a loss to benefit from the contract. Insurance risk should be assessed at the inception of the contract. Where cashflows after inception differ from those expected and if the contract subsequently meets the requirement of transferring significant insurance risk, when assessed on the new information, it should be re-classified as an insurance contract at that date. Once a contract is classified. | I EN I Official Journal of the European Union L 35 31 GUIDELINES GUIDELINE OF THE EUROPEAN CENTRAL BANK of 11 November 2010 on the legal framework for accounting and financial reporting in the European System of Central Banks recast ECB 2010 20 2011 68 EU THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK Having regard to the Statute of the European System of Central Banks and of the European Central Bank hereinafter the Statute of the ESCB and in particular Articles and thereof 5 The disclosure relating to euro banknotes in circulation remuneration of net intra-Eurosystem claims liabilities resulting from the allocation of euro banknotes within the Eurosystem and monetary income should be harmonised in the NCBs published annual financial statements Having regard to the contribution of the General Council of the European Central Bank ECB pursuant to the second and third indents of Article of the Statute of the ESCB Whereas HAS ADOPTED THIS GUIDELINE CHAPTER I GENERAL PROVISIONS Article 1 Definitions 1. For the purposes of this Guideline 1 Guideline ECB 2006 16 of 10 November 2006 on the legal framework for accounting and financial reporting in the European System of Central Banks 2 1 has been substantially amended several times. Since further amendments are to be made in particular with regard to the hedging of interest rate risk and the revaluation of SDR holdings it should be recast in the interests of clarity. a NCB means the national central bank of a Member State whose currency is the euro b Eurosystem accounting and financial reporting purposes means the purposes for which the ECB produces the financial statements listed in Annex I in accordance with Articles 15 and 26 of the Statute of the ESCB 2 The European System of Central Banks ESCB is subject to reporting requirements under Article 15 of the Statute of the ESCB. c reporting entity means the ECB or an NCB 3 Pursuant to Article of the Statute of the ESCB the Executive .

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