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

Članak 2.

1. Mjere za usklađenje predviđene ovom Direktivom primjenjuju se na:

(a) kreditne institucije u smislu članka 1. prve alineje Direktive 77/780/EEZ, koje su trgovačka društva kako su određena u članku 58. drugom stavku Ugovora;

(b) financijske institucije koje imaju jedan od pravnih oblika navedenih u članku 1. stavku 1. Direktive 78/660/EEZ, na koje se na temelju stavka 2. tog članka ne primjenjuju odredbe te Direktive.

Za potrebe ove Direktive „kreditne institucije” također uključuju financijske institucije, osim ako kontekst ne zahtijeva drukčije.

2. Države članice ne trebaju primjenjivati ovu Direktivu na:

(a) kreditne institucije navedene u članku 2. stavku 2. Direktive 77/780/EEZ;

(b) institucije iste države članice, koje su, kako je određeno u članku 2. stavku 4. točki (a) Direktive 77/780/EEZ, povezane sa središnjim tijelom u toj državi članici. U tom slučaju, ne dovodeći u pitanje primjenu ove Direktive na središnje tijelo, cjelinu koju čini središnje tijelo i njegove povezene institucije moraju se primjenjivati odredbe o konsolidiranim financijskim izvještajima, uključujući godišnji financijski izvještaj, koji se izrađuje, revidira i izdaje u skladu s ovom Direktivom;

— u Grčkoj: ETEBA (Narodna investicijska banka za industrijski razvoj) i Τράπεζα Επενδύσεων (Investicijska banka),

— u Irskoj: Industrial and Provident Societies,

— u Ujedinjenoj Kraljevini: Friendly Societies and Industrial and Provident Societies.

3. Ne dovodeći u pitanje članak 2. stavak 3. Direktive 78/660/EEZ i do naknadnog usklađenja, države članice mogu:

(a) u slučaju kreditnih institucija navedenih u članku 2. stavku 1. točki (a) ove Direktive, koje nisu društva nijedne od vrsta navedenih u članku 1. stavku 1. Direktive 78/660/EEZ, utvrditi pravila koja odstupaju od ove Direktive, kad su takva pravila neophodna zbog pravnog oblika takve institucije;

(b) u slučaju specijaliziranih kreditnih institucija, utvrditi pravila koja odstupaju od ove Direktive, kad su takva pravila neophodna zbog posebne prirode poslovanja takvih institucija.

Takva pravila odstupanja mogu predvidjeti samo prilagodbe u pogledu obrasca, nomenklature, nazivlja i sadržaja stavaka u bilanci i računu dobiti i gubitka; ona ne smiju na institucije na koje se primjenjuju imati učinak da im dopuštaju pružanje manje informacija u njihovim godišnjim financijskim izvještajima od ostalih institucija koje podliježu ovoj Direktivi.

Države članice obavješćuju Komisiju o takvim kreditnim institucijama, po mogućnosti po kategorijama, u roku od šest mjeseci od kraja razdoblja određenog u članku 47. stavku 2. One obavješćuju Komisiju o utvrđenim odstupanjima s tim ciljem.

Navedena odstupanja revidiraju se u roku od 10 godina od priopćenja ove Direktive. Komisija podnosi, ako je potrebno, odgovarajuće prijedloge. Ona također podnosi privremeno izvješće u roku od 5 godina od priopćenja ove Direktive.

1. Pregled

Article 2 1.

The coordination measures prescribed by this Directive shall apply to

(a)

credit institutions within the meaning of the first indent of Article 1 of Directive 77/780/EEC which are companies or firms as defined in the second paragraph of Article 58 of the Treaty;

(b)

financial institutions having one of the legal forms referred to in Article 1 (1) of Directive 78/660/EEC which, on the basis of paragraph 2 of that Article, are not subject to that Directive.

For the purposes of this Directive ‘credit institutions’ shall also include financial institutions unless the context requires otherwise.

Article 2 2.

The Member States need not apply this Directive to:

(a)

the credit institutions listed in Article 2 (2) of Directive 77/780/EEC;

(b)

institutions of the same Member State which, as defined in Article 2 (4) (a) of Directive 77/780/EEC, are affiliated to a central body in that Member State. In that case, without prejudice to the application of this Directive to the central body, the whole constituted by the central body and its affiliated institutions must be the subject of consolidated accounts including an annual report which shall be drawn up, audited and published in accordance with this Directive;

(c)

the following credit institutions:

—

in Greece: ETEBA (National Investment Bank for Industrial Development) and Τράπεζα Επενδύσεων (Investment Bank),

—

in Ireland: Industrial and Provident Societies,

—

in the United Kingdom: Friendly Societies and Industrial and Provident Societies.

Article 2 4.

Without prejudice to Article 2 (3) of Directive 78/660/EEC and pending subsequent coordination, the Member States may:

(a)

in the case of the credit institutions referred to in Article 2 (1) (a) of this Directive which are not companies of any of the types listed in Article 1 (1) of Directive 78/660/EEC, lay down rules derogating from this Directive where derogating rules are necessary because of such institutions' legal form;

(b)

in the case of specialized credit institutions, lay down rules derogating from this Directive where derogating rules are necessary because of the special nature of such institutions' business.

Such derogating rules may provide only for adaptations to the layout, nomenclature, terminology and content of items in the balance sheet and the profit and loss account; they may not have the effect of permitting the institutions to which they apply to provide less information in their annual accounts than other institutions subject to this Directive.

The Member States shall inform the Commission of those credit institutions, possibly by category, within six months of the end of the period stipulated in Article 47 (2). They shall inform the Commission of the derogations laid down to that end.

These derogations shall be reviewed within 10 years of the notification of this Directive. The Commission shall, if appropriate, submit suitable proposals. It shall also submit an interim report within five years of the notification of this Directive.

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi
Izvor	Zahtjev

3. Povezani standardi

Standardi
Izvor	Zahtjev

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