+Artikel 2
---+Article 2 1.
---+Article 2 2.
---+Article 2 4.
|
Artikel 2
Artikel 2 1. De i dette direktiv foreskrevne samordningsforanstaltninger gælder for
a) kreditinstitutter i henhold til artikel 1, første led, i direktiv 77/780/EØF, som er selskaber i henhold til artikel 58, stk. 2, i traktaten;
b) finansieringsinstitutter, som har de retlige former, der er nævnt i artikel 1, stk. 1, i direktiv 78/660/EØF, og som på grundlag af artikel 1, stk. 2, i samme artikel er undtaget fra nævnte direktiv.
I henhold til nærværende direktiv omfatter begrebet kreditinstitut også finansieringsinstitutter, medmindre andet fremgår af sammenhængen. 2. Medlemsstaterne kan undlade at anvende dette direktiv på
a) de i artikel 2, stk. 2, direktiv 77/780/EØF anførte kreditinstitutter;
b) institutter i samme medlemsstat, der som fastsat i artikel 2, stk. 4, litra a), i direktiv 77/780/EØF er tilsluttet et centralorgan i denne samme medlemsstat. Med forbehold af anvendelsen af nærværende direktiv på centralorganet opføres i dette tilfælde centralorganet og dets tilsluttede institutter som helhed i et konsolideret regnskab med årsberetning; regnskabet udarbejdes, revideres og offentliggøres i overensstemmelse med nærværende direktiv;
c) følgende kreditinstitutter:
— i Grækenland: de institutter, der hører under hhv. ETEBA (den nationale investeringsbank for industriel udvikling) og Τράπεζα Επενδύσεων (investeringsbanken);
— i Irland: »Industrial and Provident Societies«;
— i Det forenede Kongerige: »Friendly Societies« og »Industrial and Provident Societies«.
4. Indtil der har fundet en nærmere samordning sted, kan medlemsstaterne, jf. dog artikel 2, stk. 3, i direktiv 78/660/EØF,
a) for kreditinstitutter som nævnt i artikel 2, stk. 1, litra a), i dette direktiv, der ikke har en af de selskabsformer, der er omhandlet i artikel 1, stk. 1, i direktiv 78/660/EØF, tillade, at nærværende direktiv fraviges, hvis dette på grund af instituttets retlige form er nødvendigt;
b) for særlige kreditinstitutter tillade, at dette direktiv fraviges, hvis dette på grund af de pågældende institutters særlige virksomhed er nødvendigt.
Disse fravigelser kan kun omfatte opstillingsskema, kontoplan, benævnelser og indhold for balances og resultatopgørelsens poster og må ikke medføre, at de pågældende institutter giver færre oplysninger i deres årsregnskaber end de øvrige institutter, der er omfattet af dette direktiv. Medlemsstaterne giver Kommissionen meddelelse om de pågældende kreditinstitutter eventuelt opdelt på kategorier inden seks måneder fra udløbet af den frist, der er nævnt i artikel 47, stk. 2. De underretter den om, i hvilket omfang bestemmelserne fraviges. Fravigelsen af bestemmelserne skal senest ti år efter meddelelsen af dette direktiv tages op til fornyet overvejelse. Kommissionen fremsætter i givet fald passende forslag. Den forelægger desuden en foreløbig rapport senest fem år efter meddelelsen af dette direktiv. 1. Oversigt
| Titel |
Regulering |
|
Article 2 1.
|
The coordination measures prescribed by this Directive shall apply to
(a)
credit institutions within the meaning of the first indent of Article 1 of Directive 77/780/EEC which are companies or firms as defined in the second paragraph of Article 58 of the Treaty;
(b)
financial institutions having one of the legal forms referred to in Article 1 (1) of Directive 78/660/EEC which, on the basis of paragraph 2 of that Article, are not subject to that Directive.
For the purposes of this Directive ‘credit institutions’ shall also include financial institutions unless the context requires otherwise.
|
|
Article 2 2.
|
The Member States need not apply this Directive to:
(a)
the credit institutions listed in Article 2 (2) of Directive 77/780/EEC;
(b)
institutions of the same Member State which, as defined in Article 2 (4) (a) of Directive 77/780/EEC, are affiliated to a central body in that Member State. In that case, without prejudice to the application of this Directive to the central body, the whole constituted by the central body and its affiliated institutions must be the subject of consolidated accounts including an annual report which shall be drawn up, audited and published in accordance with this Directive;
(c)
the following credit institutions:
—
in Greece: ETEBA (National Investment Bank for Industrial Development) and Τράπεζα Επενδύσεων (Investment Bank),
—
in Ireland: Industrial and Provident Societies,
—
in the United Kingdom: Friendly Societies and Industrial and Provident Societies.
|
|
Article 2 4.
|
Without prejudice to Article 2 (3) of Directive 78/660/EEC and pending subsequent coordination, the Member States may:
(a)
in the case of the credit institutions referred to in Article 2 (1) (a) of this Directive which are not companies of any of the types listed in Article 1 (1) of Directive 78/660/EEC, lay down rules derogating from this Directive where derogating rules are necessary because of such institutions' legal form;
(b)
in the case of specialized credit institutions, lay down rules derogating from this Directive where derogating rules are necessary because of the special nature of such institutions' business.
Such derogating rules may provide only for adaptations to the layout, nomenclature, terminology and content of items in the balance sheet and the profit and loss account; they may not have the effect of permitting the institutions to which they apply to provide less information in their annual accounts than other institutions subject to this Directive. The Member States shall inform the Commission of those credit institutions, possibly by category, within six months of the end of the period stipulated in Article 47 (2). They shall inform the Commission of the derogations laid down to that end. These derogations shall be reviewed within 10 years of the notification of this Directive. The Commission shall, if appropriate, submit suitable proposals. It shall also submit an interim report within five years of the notification of this Directive.
|
,
1.1 Referencer
1.2 Identificerede krav
1.3 Relaterede standarder
2. Identificerede krav
3. Relaterede standarder
- Builddate: 05.09.2006 00:00:00 -Doknr: CELEX:31986L0635
- EULAW -
EN: Legal acts of the European Union from EUR-Lex, https://eur-lex.europa.eu/. © European Union. Re-use is authorised by Decision 2011/833/EU, provided the source is acknowledged; the consolidated texts are licensed under CC BY 4.0 (EUR-Lex legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the legislation published in the Official Journal of the European Union is deemed authentic.
DE: Rechtsakte der Europäischen Union aus EUR-Lex, https://eur-lex.europa.eu/. © Europäische Union. Weiterverwendung nach Beschluss 2011/833/EU mit Quellenangabe gestattet; die konsolidierten Fassungen stehen unter CC BY 4.0 (Rechtlicher Hinweis von EUR-Lex). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Verbindlich sind allein die im Amtsblatt der Europäischen Union veröffentlichten Rechtsakte.
|