+DIREKTIVA SVETA z dne 8. decembra 1986 o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih bank in drugih finančnih institucij (86/635/EGS)
---+SECTION 1 PRELIMINARY PROVISIONS AND SCOPE
------+Člen 1
---------+Article 1 1.
---------+Article 1 2.
---------+Article 1 3.
---------+Article 1 4.
------+Člen 2
---------+Article 2 1.
---------+Article 2 2.
---------+Article 2 4.
---+SECTION 2 GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT
------+Člen 3
---+SECTION 3 LAYOUT OF THE BALANCE SHEET
------+Člen 4
------+Člen 4a
------+Člen 5
------+Člen 6
---------+Article 6 1.
---------+Article 6 2.
------+Člen 7
------+Člen 8
---------+Article 8 1.
---------+Article 8 2.
------+Člen 9
---------+Article 9 1.
---------+Article 9 2.
------+Člen 10
---------+Article 10 1.
---------+Article 10 2.
------+Člen 11
------+Člen 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
------+Člen 13 Sredstva: postavka 1 — Denar v blagajni, stanje na računih pri centralnih bankah in poštnih bankah
---------+Article 13 1.
---------+Article 13 2.
------+Člen 14 Sredstva: postavka 2 — Zakladne menice in drugi vrednostni papirji, ki izpolnjujejo pogoje za refinanciranje pri centralnih bankah
---------+Article 14 1.
---------+Article 14 2.
------+Člen 15 Sredstva: postavka 3 — Posojila kreditnim institucijam
---------+Article 15 1.
---------+Article 15 2.
------+Člen 16 Sredstva: postavka 4 — Posojila strankam
------+Člen 17 Sredstva: postavka 5 — Dolžniški vrednostni papirji, vključno z vrednostnimi papirji s fiksno donosnostjo
---------+Article 17 1.
---------+Article 17 2.
---------+Article 17 3.
------+Člen 18 Obveznosti: postavka 1 — Dolgovi kreditnim institucijam
---------+Article 18 1.
---------+Article 18 2.
------+Člen 19 Obveznosti: postavka 2 — Dolgovi strankam
---------+Article 19 1.
---------+Article 19 2.
---------+Article 19 3.
------+Člen 20 Obveznosti: postavka 3 — Dolgovi, dokazljivi s potrdili
---------+Article 20 1.
---------+Article 20 2.
------+Člen 21 Obveznosti: postavka 8 –Podrejene obveznosti
------+Člen 22 Obveznosti: postavka 9 — Vpisani kapital
------+Člen 23 Obveznosti: postavka 11 — Rezerve
------+Člen 24 Zunajbilančne: postavka 1 — Pogojne obveznosti
------+Člen 25 Zunajbilančne: postavka 2 — Prevzete finančne obveze
---+SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT
------+Člen 26
------+Člen 27 Navpična členitev
------+Člen 28 Vodoravna členitev
---+SECTION 6 SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT
------+Člen 29
------+Člen 30
------+Člen 31
------+Člen 32
------+Člen 33
---------+Article 33 1.
---------+Article 33 2.
---------+Article 33 3.
---------+Article 33 4.
------+Člen 34
---------+Article 34 1.
---------+Article 34 2.
---------+Article 34 3.
---+SECTION 7 VALUATION RULES
------+Člen 35
---------+Article 35 1.
---------+Article 35 2.
---------+Article 35 3.
------+Člen 36
---------+Article 36 1.
---------+Article 36 2.
------+Člen 37
---------+Article 37 1.
---------+Article 37 2.
------+Člen 38
---------+Article 38 1.
---------+Article 38 2.
------+Člen 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
------+Člen 40
---------+Article 40 1.
---------+Article 40 2.
---------+Article 40 3.
---------+Article 40 4.
---------+Article 40 5.
---------+Article 40 6.
---------+Article 40 7.
------+Člen 41
---------+Article 41 1.
---------+Article 41 2.
---+SECTION 9 PROVISIONS RELATING TO CONSOLIDATED ACCOUNTS
------+Člen 42
---------+Article 42 1.
---------+Article 42 2.
------+Člen 43
---------+Article 43 1.
---------+Article 43 2.
---+SECTION 10 PUBLICATION
------+Člen 44
---------+Article 44 1.
---------+Article 44 2.
---------+Article 44 3.
---------+Article 44 4.
---------+Article 44 5.
---+SECTION 11 AUDITING
------+Člen 45
---+SECTION 12 FINAL PROVISIONS
------+Člen 46
------+Člen 47
---------+Article 47 1.
---------+Article 47 2.
---------+Article 47 3.
------+Člen 48
------+Člen 49
 English - European Union - Financial Industry - Banking -

DIREKTIVA SVETA z dne 8. decembra 1986 o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih bank in drugih finančnih institucij (86/635/EGS)

DIREKTIVA SVETA

z dne 8. decembra 1986

o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih bank in drugih finančnih institucij

(86/635/EGS)

1. Pregled

,
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 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

Zahteve

3. Povezani standardi

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