NBP accounting principles

Pursuant to Article 67 of the Act on NBP, the accounting principles should conform to the standards applied in the European System of Central Banks. Therefore, as of January 1, 2004, NBP was the first central bank of the ten countries that joined the EU on May 1, 2004, to align its accounting principles with the ECB Guideline on the legal framework for accounting and financial reporting in the ESCB.

NBP accounting rules

Resolution No. 13/2020 of the Monetary Policy Council of 6 November 2020 on the accounting principles of Narodowy Bank Polski, the format of the balance sheet, the profit and loss account and the contents of notes (Official Journal of Narodowy Bank Polski of 2020, item 24)

Resolution No. 6/2019 of the Monetary Policy Council of 5 November 2019 on the principles for creating and releasing the provision against the foreign exchange rate risk of the zloty at Narodowy Bank Polski (NBP Official Journal, item 14)

Guideline of the European Central Bank

Guideline (EU) 2016/2249 of the European Central Bank of 3 November 2016 on the legal framework for accounting and financial reporting in the European System of Central Banks (ECB/2016/34) – consolidated version as of 31.12.2021

See also