废止日期：2010-12-30

发布日期：2006-12-11

OJ编号：OJ L 348, 11.12.2006, p. 1-37

生效日期：2007-01-01

原文标题：Guideline of the European Central Bank of 10 November 2006 on the legal framework for accounting and financial reporting in the European System of Central Banks (ECB/2006/16)