+DIRECTIVA DO CONSELHO de 8 de Dezembro de 1986 relativa às contas anuais e às contas consolidadas dos bancos e outras instituições financeiras (86/635/CEE)
---+SECTION 1 PRELIMINARY PROVISIONS AND SCOPE
------+Artigo 1.o
---------+Article 1 1.
---------+Article 1 2.
---------+Article 1 3.
---------+Article 1 4.
------+Artigo 2.o
---------+Article 2 1.
---------+Article 2 2.
---------+Article 2 4.
---+SECTION 2 GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT
------+Artigo 3.o
---+SECTION 3 LAYOUT OF THE BALANCE SHEET
------+Artigo 4.o
------+Article 4a
------+Artigo 5.o
------+Artigo 6.o
---------+Article 6 1.
---------+Article 6 2.
------+Artigo 7.o
------+Artigo 8.o
---------+Article 8 1.
---------+Article 8 2.
------+Artigo 9.o
---------+Article 9 1.
---------+Article 9 2.
------+Artigo 10.o
---------+Article 10 1.
---------+Article 10 2.
------+Artigo 11.o
------+Artigo 12.o
---------+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
------+Artigo 13.o Activo: rubrica 1 — Caixa e disponibilidades junto dos bancos centrais e dos serviços de cheques postais
---------+Article 13 1.
---------+Article 13 2.
------+Artigo 14.o Activo: rubrica 2 — Efeitos públicos e outros efeitos admissíveis para refinanciamento junto do banco central
---------+Article 14 1.
---------+Article 14 2.
------+Artigo 15.o Activo: rubrica 3 — Créditos sobre instituições de crédito
---------+Article 15 1.
---------+Article 15 2.
------+Artigo 16.o Activo: rubrica 4 — Créditos sobre clientes
------+Artigo 17.o Activo: rubrica 5 — Obrigações e outros títulos de rendimento fixo
---------+Article 17 1.
---------+Article 17 2.
---------+Article 17 3.
------+Artigo 18.o Passivo: rubrica 1 — Débitos para com instituições de crédito
---------+Article 18 1.
---------+Article 18 2.
------+Artigo 19.o Passivo: rubrica 2 — Débitos para com clientes
---------+Article 19 1.
---------+Article 19 2.
---------+Article 19 3.
------+Artigo 20.o Passivo: rubrica 3 — Débitos representados por um título
---------+Article 20 1.
---------+Article 20 2.
------+Artigo 21.o Passivo: rubrica 8 — Passivos subordinados
------+Artigo 22.o Passivo: rubrica 9 — Capital subscrito
------+Artigo 23.o Passivo: rubrica 11 — Reservas
------+Artigo 24.o Extrapatrimoniais: rubrica 1 — Passivos eventuais
------+Artigo 25.o Extrapatrimoniais: rubrica 1 A — Compromissos
---+SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT
------+Artigo 26.o
------+Artigo 27.o Apresentação vertical
------+Artigo 28.o Apresentação horizontal
---+SECTION 6 SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT
------+Artigo 29.o
------+Artigo 30.o
------+Artigo 31.o
------+Artigo 32.o
------+Artigo 33.o
---------+Article 33 1.
---------+Article 33 2.
---------+Article 33 3.
---------+Article 33 4.
------+Artigo 34.o
---------+Article 34 1.
---------+Article 34 2.
---------+Article 34 3.
---+SECTION 7 VALUATION RULES
------+Artigo 35.o
---------+Article 35 1.
---------+Article 35 2.
---------+Article 35 3.
------+Artigo 36.o
---------+Article 36 1.
---------+Article 36 2.
------+Artigo 37.o
---------+Article 37 1.
---------+Article 37 2.
------+Artigo 38.o
---------+Article 38 1.
---------+Article 38 2.
------+Artigo 39.o
---------+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
------+Artigo 40.o
---------+Article 40 1.
---------+Article 40 2.
---------+Article 40 3.
---------+Article 40 4.
---------+Article 40 5.
---------+Article 40 6.
---------+Article 40 7.
------+Artigo 41.o
---------+Article 41 1.
---------+Article 41 2.
---+SECTION 9 PROVISIONS RELATING TO CONSOLIDATED ACCOUNTS
------+Artigo 42.o
---------+Article 42 1.
---------+Article 42 2.
------+Artigo 43.o
---------+Article 43 1.
---------+Article 43 2.
---+SECTION 10 PUBLICATION
------+Artigo 44.o
---------+Article 44 1.
---------+Article 44 2.
---------+Article 44 3.
---------+Article 44 4.
---------+Article 44 5.
---+SECTION 11 AUDITING
------+Artigo 45.o
---+SECTION 12 FINAL PROVISIONS
------+Artigo 46.o
------+Artigo 47.o
---------+Article 47 1.
---------+Article 47 2.
---------+Article 47 3.
------+Artigo 48.o
------+Artigo 49.o
 English - European Union - Financial Industry - Banking -

DIRECTIVA DO CONSELHO de 8 de Dezembro de 1986 relativa às contas anuais e às contas consolidadas dos bancos e outras instituições financeiras (86/635/CEE)

DIRECTIVA DO CONSELHO

de 8 de Dezembro de 1986

relativa às contas anuais e às contas consolidadas dos bancos e outras instituições financeiras

(86/635/CEE)

1. Visão geral

,
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 Referências

1.2 Requisitos identificados

1.3 Normas relacionadas

2. Requisitos identificados

Requisitos

3. Normas relacionadas

Normas
  • 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.