
Article 1 
Decision ECB/2010/23 is amended as follows:

1.. Article 3(1) is replaced by the following:
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1. The amount of each NCB's monetary income shall be determined by measuring the actual income that derives from the earmarkable assets recorded in its books. As exceptions thereto:
(a) gold shall not be considered to generate income;
(b) the following shall be considered to generate monetary income at the reference rate:
((i)) securities held for monetary policy purposes under Decision ECB/2009/16;
((ii)) securities held for monetary policy purposes under Decision ECB/2011/17;
((iii)) debt instruments issued by central governments and recognised agencies and substitute debt instruments issued by public non-financial corporations held for monetary policy purposes under Decision (EU) 2015/774 of the European Central Bank (ECB/2015/10).';
2.. in paragraph A of Annex I, the following point 8 is added:
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8. Liabilities vis-à-vis the ECB backing a claim that relates to swap agreements between the ECB and a non-Eurosystem central bank which earn net income for the Eurosystem (part of off-balance-sheet liabilities).
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3.. in paragraph A of Annex II, the following point 10 is added:
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10. Claims on euro area counterparties that relate to swap agreements between the ECB and a non-Eurosystem central bank which earn net income for the Eurosystem (part of asset item 3.1 of the HBS).
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Article 2 
This Decision shall enter into force on 31 December 2015.
Done at Frankfurt am Main, 19 November 2015.
The President of the ECB
Mario DRAGHI