
Article 1 
Article 3 of Decision ECB/2010/21 is replaced by the following:
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Article 3 
The basic accounting assumptions defined in Article 3 of Guideline ECB/2010/20 shall also apply for the purposes of this Decision. In derogation from the first sentence of Article 3(c) of Guideline ECB/2010/20, 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.'.
Article 2 
This Decision shall enter into force on 31 December 2012.
Done at Frankfurt am Main, 10 December 2012.
The President of the ECB
Mario DRAGHI