+Article 42 Exemptions to provisions on disclosure of accounting documents for branches
---+Article 42 1.
---+Article 42 2.

Article 42 Exemptions to provisions on disclosure of accounting documents for branches

1. Vue d’ensemble

,
Article 42 1.
Articles 31 and 38 shall not apply to branches opened by credit institutions and financial institutions covered by Council Directive 89/117/EEC ( 7 ).
Article 42 2.
Pending subsequent coordination, the Member States need not apply Articles 31 and 38 to branches opened by insurance companies.

1.1 Références

1.2 Exigences identifiées

1.3 Normes associées

2. Exigences identifiées

Exigences

3. Normes associées

Normes