摘要：The Magyar Nemzeti Bank, the central bank of Hungary, is owned by the Hungarian State. Ownership rights are exercised
by the minister in charge of public finances (hereinafter referred to as shareholder).
The accounting policies of the Magyar Nemzeti Bank are based on the Accounting Act (Act C of 2000), Act LVIII of 2001 on
the Magyar Nemzeti Bank (hereinafter MNB Act) and Government Decree 221/2000 (XII.19.) on special reporting and
accounting requirements applicable to the Magyar Nemzeti Bank (hereinafter MNB Decree).
As of the effective day of the Act promulgating the international treaty on the accession of the Republic of Hungary to the
EU, i.e. 1 May 2004, the Magyar Nemzeti Bank has been a member of the European System of Central Banks.
The following section presents a brief description of the accounting system of the MNB, and the valuation and profit
recognition rules, whenever these differ from the general rules.
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