Translation of "Ereignisse nach dem bilanzstichtag" in English

There were no significant events after the balance sheet date.

No material events occurred between the balance sheet date and the publication of this Interim Report.

This applies, inter alia, to Article 3(c) of Guideline ECB/2010/20 in relation to post-balance sheet events, which provides that assets and liabilities are adjusted for events that occur between the annual balance sheet date and the date on which the financial statements are approved by the relevant bodies if they affect the condition of assets or liabilities at the balance sheet date.

It needs to be clarified for the ECB’s annual accounts that post-balance sheet events should only be taken into account until the date when the financial statements are authorised for issue, i.e. the date on which the Executive Board authorises the submission of the ECB’s annual accounts to the Governing Council for approval.

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.’.

There have been no material post-balance sheet events, which would require disclosure or adjustment to the financial statements as at December 31, 2005.

There have been no material post balance sheet events which could require disclosure or adjustment to the 31 December 2009 financial statements.

There have been no material events after the balance sheet date that would require adjustment of, or disclosure in, the Financial Statements as at 31 December 2009.

Note U — Events occurring after the balance sheet date price or, in the case of new operations, at the purchase price, the intention being to keep these securities until final maturity.

This development is essentially due to several important events which occurred after the balance-sheet date, notably among defaulting debtors, and to an additional budget provision.

There have been no material post balance sheet events which would require disclosure or adjustment to the 31 December 2006 financial statements.

There have been no material post-balance sheet events, which would require disclosure or adjustment to the financial statements as at 31 December 2009.

It also includes an overview of the balance-sheet related deferred tax assets and liabilities and then significant events occurring after the reporting date.

Significant events after the end of the reporting period are explained in the Notes, Note 36 "Events after the reporting period."

The notes to the accounts must indicate the important events occurring after the date of the balance sheet, which is a new development.

There are no events which have occurred after the balance sheet date, of which the directors have knowledge, which would result in a different assessment of the Company’s net assets, results of operation and financial position.

The evidence considered should include any additional evidence provided by events after the balance-sheet date.

The following accounting principles have been applied: economic reality and transparency, prudence, recognition of post-balance-sheet events, materiality, the accruals principle, going concern, consistency and comparability.

The transaction completed in connection with ATOMIC Austria GmbH was already described in detail in the Annual Report 2011 under Events after the Reporting Date.

As of June 30, 2018, CHF 470.7 million of the bridge financing is still outstanding, which will be redeemed with the issue of additional bonds (see further information on events after the balance sheet date).