Imported: Richtlinie 86/635/EWG über den Jahresabschluß und den konsolidierten Abschluß von Banken und anderen Finanzinstituten (CELEX:01986L0635-20060905)

• Document: Richtlinie 86/635/EWG über den Jahresabschluß und den konsolidierten Abschluß von Banken und anderen Finanzinstituten (https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:01986L0635-20060905)
• Version: CELEX:01986L0635-20060905
• Project: EULAW
• Import: #23726, 28.10.2026 23:56, eulaw

The document was not there yet and was created with 13 sections, including language, labels and the link to the source.

Outline

• SECTION 1 PRELIMINARY PROVISIONS AND SCOPE Article 1 ▼M2 1. ►M3 Articles 2, 3, 4(1), (3) to (6), Articles 6, 7, 13, 14, 15(3) and (4), Articles 16 to… – 1 sections
• SECTION 2 GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT Article 3 In the case of credit institutions the possibilit… – 1 sections
• SECTION 3 LAYOUT OF THE BALANCE SHEET Article 4 ▼M2 The Member States shall prescribe the following layout for the balance sheet. As an alternative, … – 1 sections
• SECTION 4 SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS Article 13 Assets: Item 1 — Cash in hand, balances with central banks and post o… – 1 sections
• SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT Article 26 For the presentation of the profit and loss account, the Member States shall prescribe one… – 1 sections
• SECTION 6 SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT Article 29 Article 27, items 1 and 2 (vertical layout) Article … – 1 sections
• SECTION 7 VALUATION RULES Article 35 1. Assets items 9 and 10 must always be valued as fixed assets. The assets included in other balance sheet items… – 1 sections
• SECTION 8 CONTENTS OF THE NOTES ON THE ACCOUNTS Article 40 1. Article 43 (1) of Directive 78/660/EEC shall apply, subject to Article 37 of this Direc… – 1 sections
• SECTION 9 PROVISIONS RELATING TO CONSOLIDATED ACCOUNTS Article 42 1. Credit institutions shall draw up consolidated accounts and consolidated annual … – 1 sections
• SECTION 10 PUBLICATION Article 44 1. The duly approved annual accounts of credit institutions, together with the annual reports and the reports by th… – 1 sections
• SECTION 11 AUDITING Article 45 A Member State need not apply Article 2 (1) (b) (iii) of Directive 84/253/EEC ( 9 ) to public savings banks where the … – 1 sections
• SECTION 12 FINAL PROVISIONS Article 46 The Contact Committee established in accordance with Article 52 of Directive 78/660/EEC shall, when meeting as… – 1 sections

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