Article 2 Scope of application 1 .

Article 2 Scope 1 .

Article 2 Scope 1 . 2 .

Article 2 Beneficiaries and scope 1 .

B Article 2 Scope 1 .

Scope of application ( 2 )

Article 1 Subject matter and scope 1 .

Scope of application 1 .

Article 2 Applicability of the provisions set out in this Guideline 1 .

Article 2 Scope of application

Article 1 Subject matter and scope M3 1 .

Principle 1 Scope of application

Article 1 Subject matter and scope 1 .

HAVE ADOPTED THIS REGULATION Article 1 Subject matter and scope 1 .

Section 3 Coverage 1 .

Section 3 Coverage 1 . 2 .

Article 4 Scope 1 .

Chapter I Subject matter , scope and definitions Article 1 1 .

ECB Data collection from credit institutions and other professional cash handlers under the Framework for banknote recycling January 2006

COMMENTS ON THE ARTICLES Article 1 Article 1 defines what is covered by the Decision .

The ECB notes that Article 2.1 ( f ) and Article 2.2 exempt members of the European System of Central Banks ( ESCB ) from the application of the proposed directive .

Balance sheet item ( 1 ) Categorisation of contents of balance sheet items

M1 Article 30 ( 1 ) and ( 2 ) shall apply accordingly .

11 Negative scope of application of the proposed directive 11.1 The scope of the proposed directive , as set out in Articles 2 and 3 , may result in some differences of interpretation .

Scope of application

SCOPE

Scope of application

Scope

Sphere of application

Field of application

Declarations on the scope of application

2006O0016 EN 31.12.2009 004.001 27 M4 Balance sheet item ( 1 ) Categorisation of contents of balance sheet items Valuation principle Scope of application ( 2 )

Mandatory 2006O0016 EN 31.12.2009 004.001 29 M4 Balance sheet item ( 1 ) Categorisation of contents of balance sheet items Valuation principle Scope of application ( 2 )

2006O0016 EN 31.12.2009 004.001 30 M4 Balance sheet item ( 1 ) Categorisation of contents of balance sheet items Valuation principle Scope of application ( 2 )

2006O0016 EN 31.12.2009 004.001 31 M4 Balance sheet item ( 1 ) Categorisation of contents of balance sheet items Valuation principle Scope of application ( 2 )

Recommended 2006O0016 EN 31.12.2009 004.001 33 M4 Balance sheet item ( 1 ) Categorisation of contents of balance sheet items Valuation principle Scope of application ( 2 )

2006O0016 EN 31.12.2009 004.001 36 M4 Balance sheet item ( 1 ) Categorisation of contents of balance sheet items Valuation principle Scope of application ( 2 )

Mandatory 2006O0016 EN 31.12.2009 004.001 37 M4 Balance sheet item ( 1 ) Categorisation of contents of balance sheet items Valuation principle Scope of application ( 2 )

No adjustment shall be made for assets and liabilities , but disclosure shall be made of those events occurring after the balance sheet date that do not affect the condition of assets and liabilities at the balance sheet date , but which are of such importance that non disclosure would affect the ability of the users of the financial statements to make proper evaluations and decisions Article 2 Scope of application 1 .

Article 8 Implementation of NACE Rev. 2 2 .

ANNEX IV COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET ASSETS Balance sheet item ( 1 ) Categorisation of contents of balance sheet items Valuation principle Scope of application ( 2 )

2006O0016 EN 31.12.2009 004.001 28 M4 Balance sheet item ( 1 ) Categorisation of contents of balance sheet items Valuation principle Scope of application ( 2 ) ( b )

Mandatory 2006O0016 EN 31.12.2009 004.001 32 M4 Balance sheet item ( 1 ) Categorisation of contents of balance sheet items Valuation principle Scope of application ( 2 )

Mandatory 2006O0016 EN 31.12.2009 004.001 38 M4 Balance sheet item ( 1 ) Categorisation of contents of balance sheet items Valuation principle Scope of application ( 2 )

Scope