+COUNCIL DIRECTIVE of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (86/635/EEC)
---+SECTION 1 PRELIMINARY PROVISIONS AND SCOPE
------+Article 1
---------+Article 1 1.
---------+Article 1 2.
---------+Article 1 3.
---------+Article 1 4.
------+Article 2
---------+Article 2 1.
---------+Article 2 2.
---------+Article 2 4.
---+SECTION 2 GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT
------+Article 3
---+SECTION 3 LAYOUT OF THE BALANCE SHEET
------+Article 4
------+Article 4a
------+Article 5
------+Article 6
---------+Article 6 1.
---------+Article 6 2.
------+Article 7
------+Article 8
---------+Article 8 1.
---------+Article 8 2.
------+Article 9
---------+Article 9 1.
---------+Article 9 2.
------+Article 10
---------+Article 10 1.
---------+Article 10 2.
------+Article 11
------+Article 12
---------+Article 12 1.
---------+Article 12 2.
---------+Article 12 3.
---------+Article 12 4.
---------+Article 12 5.
---------+Article 12 6.
---+SECTION 4 SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS
------+Article 13 Assets: Item 1 — Cash in hand, balances with central banks and post office banks
---------+Article 13 1.
---------+Article 13 2.
------+Article 14 Assets: Item 2 — Treasury bills and other bills eligible for refinancing with central banks
---------+Article 14 1.
---------+Article 14 2.
------+Article 15 Assets: Item 3 — Loans and advances to credit institutions
---------+Article 15 1.
---------+Article 15 2.
------+Article 16 Assets: Item 4 — Loans and advances to customers
------+Article 17 Assets: Item 5 — Debt securities including fixed-income securities
---------+Article 17 1.
---------+Article 17 2.
---------+Article 17 3.
------+Article 18 Liabilities: Item 1 — Amounts owed to credit institutions
---------+Article 18 1.
---------+Article 18 2.
------+Article 19 Liabilities: Item 2 — Amounts owed to customers
---------+Article 19 1.
---------+Article 19 2.
---------+Article 19 3.
------+Article 20 Liabilities: Item 3 — Debts evidenced by certificates
---------+Article 20 1.
---------+Article 20 2.
------+Article 21 Liabilities: Item 8 — Subordinated liabilities
------+Article 22 Liabilities: Item 9 — Subscribed capital
------+Article 23 Liabilities: Item 11 — Reserves
------+Article 24 Off-balance sheet: Item 1 — Contingent liabilities
------+Article 25 Off-balance sheet: Item 2 — Commitments
---+SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT
------+Article 26
------+Article 27 Vertical layout
------+Article 28 Horizontal layout
---+SECTION 6 SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT
------+Article 29
------+Article 30
------+Article 31
------+Article 32
------+Article 33
---------+Article 33 1.
---------+Article 33 2.
---------+Article 33 3.
---------+Article 33 4.
------+Article 34
---------+Article 34 1.
---------+Article 34 2.
---------+Article 34 3.
---+SECTION 7 VALUATION RULES
------+Article 35
---------+Article 35 1.
---------+Article 35 2.
---------+Article 35 3.
------+Article 36
---------+Article 36 1.
---------+Article 36 2.
------+Article 37
---------+Article 37 1.
---------+Article 37 2.
------+Article 38
---------+Article 38 1.
---------+Article 38 2.
------+Article 39
---------+Article 39 1.
---------+Article 39 2.
---------+Article 39 3.
---------+Article 39 4.
---------+Article 39 5.
---------+Article 39 6.
---------+Article 39 7.
---+SECTION 8 CONTENTS OF THE NOTES ON THE ACCOUNTS
------+Article 40
---------+Article 40 1.
---------+Article 40 2.
---------+Article 40 3.
---------+Article 40 4.
---------+Article 40 5.
---------+Article 40 6.
---------+Article 40 7.
------+Article 41
---------+Article 41 1.
---------+Article 41 2.
---+SECTION 9 PROVISIONS RELATING TO CONSOLIDATED ACCOUNTS
------+Article 42
---------+Article 42 1.
---------+Article 42 2.
------+Article 43
---------+Article 43 1.
---------+Article 43 2.
---+SECTION 10 PUBLICATION
------+Article 44
---------+Article 44 1.
---------+Article 44 2.
---------+Article 44 3.
---------+Article 44 4.
---------+Article 44 5.
---+SECTION 11 AUDITING
------+Article 45
---+SECTION 12 FINAL PROVISIONS
------+Article 46
------+Article 47
---------+Article 47 1.
---------+Article 47 2.
---------+Article 47 3.
------+Article 48
------+Article 49
 English - European Union - Financial Industry - Banking -

COUNCIL DIRECTIVE of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (86/635/EEC)

COUNCIL DIRECTIVE

of 8 December 1986

on the annual accounts and consolidated accounts of banks and other financial institutions

(86/635/EEC)

1. Overview

,
SECTION 1 PRELIMINARY PROVISIONS AND SCOPE SECTION 1 PRELIMINARY PROVISIONS AND SCOPE
SECTION 2 GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT SECTION 2 GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT
SECTION 3 LAYOUT OF THE BALANCE SHEET SECTION 3 LAYOUT OF THE BALANCE SHEET
SECTION 4 SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS SECTION 4 SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS
SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT
SECTION 6 SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT SECTION 6 SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT
SECTION 7 VALUATION RULES SECTION 7 VALUATION RULES
SECTION 8 CONTENTS OF THE NOTES ON THE ACCOUNTS SECTION 8 CONTENTS OF THE NOTES ON THE ACCOUNTS
SECTION 9 PROVISIONS RELATING TO CONSOLIDATED ACCOUNTS SECTION 9 PROVISIONS RELATING TO CONSOLIDATED ACCOUNTS
SECTION 10 PUBLICATION SECTION 10 PUBLICATION
SECTION 11 AUDITING SECTION 11 AUDITING
SECTION 12 FINAL PROVISIONS SECTION 12 FINAL PROVISIONS

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards

Linked Issues

Issuelinks
is related to Imported: Richtlinie 86/635/EWG über den Jahresabschluß und den konsolidierten Abschluß von Banken und anderen Finanzinstituten (CELEX:01986L0635-20060905)
is related to New version: Richtlinie 86/635/EWG über den Jahresabschluß und den konsolidierten Abschluß von Banken und anderen Finanzinstituten (CELEX:01986L0635-20060905) – 143 new, 0 changed, 12 removed