+Artikel 42
---+Article 42 1.
---+Article 42 2.

Artikel 42

Artikel 42

1.  Kreditinstitutterne skal udarbejde et konsolideret regnskab og en konsolideret beretning i overensstemmelse med direktiv 83/349/EØF, for så vidt andet ikke er fastsat i denne afdeling.

2.  Såfremt en medlemsstat ikke har anvendt artikel 5 i direktiv 83/349/EØF, finder stk. 1 i nærværende artikel ligeledes anvendelse på modervirksomheder, som udelukkende har til formål at besidde kapitalinteresser i dattervirksomheder samt at administrere og udnytte disse kapitalinteresser, såfremt de pågældende dattervirksomheder udelukkende eller hovedsagelig er kreditinstitutter.

1. Oversigt

,
Article 42 1.
Credit institutions shall draw up consolidated accounts and consolidated annual reports in accordance with Directive 83/349/EEC, in so far as this section does not provide otherwise.
Article 42 2.
Insofar as a Member State does not have recourse to Article 5 of Directive 83/349/EEC, paragraph 1 of this Article shall also apply to parent undertakings the sole object of which is to acquire holdings in subsidiary undertakings and to manage such holdings and turn them to profit, where those subsidiary undertakings are either exclusively or mainly credit institutions.

1.1 Referencer

1.2 Identificerede krav

1.3 Relaterede standarder

2. Identificerede krav

Krav

3. Relaterede standarder

Standarder
  • Builddate: 05.09.2006 00:00:00 -Doknr: CELEX:31986L0635
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