+Article 38
---+Article 38 1.
---+Article 38 2.

Article 38

1. Overview

Article 38 1.

Pending subsequent coordination, those Member States which exercise the option provided for in Article 37 must permit and those Member States which do not exercise that option may permit the introduction of a Liabilities item 6A entitled ‘Fund for general banking risks’. That item shall include those amounts which a credit institution decides to put aside to cover such risks where that is required by the particular risks associated with banking.

Article 38 2.

The net balance of the increases and decreases of the ‘Fund for general banking risks’ must be shown separately in the profit and loss account.

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source	Requirement

3. Related Standards

Standards
Source	Requirement

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