+Članak 1.
---+Article 1 1.
---+Article 1 2.
---+Article 1 3.
---+Article 1 4.

Članak 1.

1. ►M3 Članci 2., 3., članak 4. stavci 1., 3. do 6., članci 6., 7., 13., 14., članak 15. stavci 3. i 4., članci 16. do 21., 29. do 35., 37. do 41., članak 42. prva rečenica, članci 42.a do 42.f, članak 45. stavak 1., članak 46. stavci 1. i 2., članci 46.a, 48. do 50, 50.a, 50.b, 50.c, članak 51. stavak 1. i članci 51.a, 56. do 59., 60.a, 61. i 61.a Direktive 78/660/EEZ primjenjuju se na institucije spomenute u članku 2. ove Direktive, osim ako ovom Direktivom nije predviđeno drukčije. ◄ Međutim, članak 35. stavak 3., članci 36. i 37., članak 39. stavci 1. do 4. ove Direktive ne primjenjuju se za aktivu i pasivu koja se vrednuje u skladu s odjeljkom 7.a Direktive 78/660/EEZ.

2. Upućivanje na članke 9., 10. i 10.a (bilanca stanja) odnosno na članke 22. do 26. (račun dobiti i gubitka) Direktive 78/660/EEZ u direktivama 78/660/EEZ i 83/349/EEZ smatra se upućivanjem na članke 4. i 4.a (bilanca stanja) odnosno na članke 26., 27. i 28. (račun dobiti i gubitka) ove Direktive.

▼B

3. Upućivanja u Direktivama 78/660/EEZ i 83/349/EEZ na članke 31. do 42. Direktive 78/660/EEZ smatraju se upućivanjem na te članke, vodeći pritom računa o člancima 35. do 39. ove Direktive.

4. Kod upućivanja u gore navedenim odredbama Direktive 78/660/EEZ na bilančne stavke za koje ova Direktiva ne predviđa ekvivalentne odredbe, takva upućivanja smatraju se upućivanjima na stavke u članku 4. ove Direktive, koje uključuju dotičnu imovinu i obveze.

1. Pregled

Naslov	Regulativa
Article 1 1.	►M3 Articles 2, 3, 4(1), (3) to (6), Articles 6, 7, 13, 14, 15(3) and (4), Articles 16 to 21, 29 to 35, 37 to 41, 42 first sentence, 42a to 42f, 45(1), 46(1) and (2), 46a, Articles 48 to 50, 50a, 50b, 50c, 51(1) and 51a, 56 to 59, 60a, 61 and 61a of Directive 78/660/EEC shall apply to the institutions mentioned in Article 2 of this Directive, except where this Directive provides otherwise. ◄ However, Articles 35(3), 36, 37 and 39(1) to (4) of this Directive shall not apply with respect to assets and liabilities that are valued in accordance with Section 7a of Directive 78/660/EEC.
Article 1 2.	Where reference is made in Directives 78/660/EEC and 83/349/EEC to Articles 9, 10 and 10a (balance sheet) or to Articles 22 to 26 (profit and loss account) of Directive 78/660/EEC, such references shall be deemed to be references to Articles 4 and 4a (balance sheet) or to Articles 26, 27 and 28 (profit and loss account) of this Directive.
Article 1 3.	References in Directives 78/660/EEC and 83/349/EEC to Articles 31 to 42 of Directive 78/660/EEC shall be deemed to be references to those Articles, taking account of Articles 35 to 39 of this Directive.
Article 1 4.	Where reference is made in the aforementioned provisions of Directive 78/660/EEC to balance sheet items for which this Directive makes no equivalent provision, such references shall be deemed to be references to the items in Article 4 of this Directive which include the assets and liabilities in question.

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi
Izvor	Zahtjev

3. Povezani standardi

Standardi
Izvor	Zahtjev

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