+Članak 42.
---+Article 42 1.
---+Article 42 2.

Članak 42.

Članak 42.

1.  Kreditne institucije sastavljaju konsolidirane financijske izvještaje i konsolidirana godišnja izvješća u skladu s Direktivom 83/349/EEZ, ukoliko se ovim odjeljkom ne predviđa drukčije.

2.  Ukoliko se država članica ne može poslužiti člankom 5. Direktive 83/349/EEZ, stavak 1. ovog članka primjenjuje se na matična društva čija je jedina zadaća stjecanje udjela u društvima kćerima, upravljanje takvim udjelima i ostvarivanje dobiti, pri čemu su spomenuta društva kćeri isključivo ili većinom kreditne institucije.

1. Pregled

,
Article 42 1.
Credit institutions shall draw up consolidated accounts and consolidated annual reports in accordance with Directive 83/349/EEC, in so far as this section does not provide otherwise.
Article 42 2.
Insofar as a Member State does not have recourse to Article 5 of Directive 83/349/EEC, paragraph 1 of this Article shall also apply to parent undertakings the sole object of which is to acquire holdings in subsidiary undertakings and to manage such holdings and turn them to profit, where those subsidiary undertakings are either exclusively or mainly credit institutions.

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi
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