(46)Delegated and implementing acts adopted in accordance with Articles 290 and 291 TFEU constitute Union legal acts. Pursuant to Articles 127(4) and 282(5) TFEU, the European Central Bank (ECB) is to be consulted on any proposed Union act in its fields of competence. Where the consultation of the ECB is required pursuant to the Treaties, the ECB is to be duly consulted on the delegated and implementing acts adopted under this Regulation.