+Članak 3.

Članak 3.

U slučaju kreditnih institucija, mogućnost kombiniranja stavaka u skladu s člankom 4. stavkom 3. točkama (a) i (b) Direktive 78/660/EEZ ograničena je na podstavke kojima u bilanci i računu dobiti i gubitka prethode mala slova i dopuštena je samo na temelju propisa koje u tu svrhu donesu države članice.

1. Pregled

Naslov	Regulativa

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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