+Članak 43.
---+Article 43 1.
---+Article 43 2.
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Članak 43.
Članak 43. 1. Primjenjuje se Direktiva 83/349/EEZ, podložno članku 1. ove Direktive i stavku 2. ovog članka. 2.
(a) Članci 4., 6., 15. i 40. Direktive 83/349/EEZ ne primjenjuju se.
(b) Države članice mogu primijeniti članak 7. Direktive 83/349/EEZ, podložno sljedećim dodatnim uvjetima:
— matično društvo mora objaviti da jamči za obveze preuzete od izuzetih društava; postojanje te izjave objavljuje se u financijskim izvještajima izuzetih društava;
— matično društvo mora biti kreditna institucija u smislu članka 2. stavka 1. točke (a) ove Direktive.
(c) Informacije iz članka 9. stavka 2. prve dvije alineje Direktive 83/349/EEZ, i to:
— iznos dugotrajne materijalne imovine i
zamjenjuju se:
— zbrojem stavki 1., 3., 4., 6. i 7. članka 27. ili stavki B1., B2., B3., B4. i B7. članka 28. ove Direktive.
(d) Ako, kao rezultat primjene članka 13. stavka 3. točke (c) Direktive 83/349/EEZ, društvo kći koje je kreditna institucija nije uključeno u konsolidirane financijske izvještaje, ali se njegove dionice privremeno drže kao rezultat financijske pomoći vezane uz restrukturiranje ili spašavanje dotičnog društva, godišnji financijski izvještaji tog društva pridružuju se konsolidiranim financijskim izvještajima, a dodatne se informacije navode u bilješkama uz financijske izvještaje koje se tiču prirode i uvjeta pružanja financijske pomoći.
(e) Država članica može primijeniti i članak 12. Direktive 83/349/EEZ na dvije ili više kreditnih institucija koje nisu povezane kako je to opisano u članku 1. stavcima 1. ili 2. te Direktive, ali se njima upravlja na jedinstvenoj osnovi, koja nije temeljena na ugovoru, odredbama memoranduma ili statuta.
▼M2 —————
▼B
(g) U svrhu obrasca konsolidiranih financijskih izvještaja:
— primjenjuju se članci 3., 5. do 26. i 29. do 34. ove Direktive;
— upućivanje u članku 17. Direktive 83/349/EEZ na članak 15. stavak 3. Direktive 78/660/EEZ primjenjuje se na imovinu koja se smatra dugotrajnom imovinom u skladu s člankom 35. te Direktive.
(h) Članak 34. Direktive 83/349/EEZ primjenjuje se s obzirom na sadržaj bilježaka uz konsolidirana financijska izvješća, pridržavajući se članaka 40. i 41. ove Direktive.
1. Pregled
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Regulativa |
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Article 43 1.
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Directive 83/349/EEC shall apply, subject to Article 1 of this Directive and paragraph 2 of this Article.
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Article 43 2.
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(a)
Articles 4, 6, 15 and 40 of Directive 83/349/EEC shall not apply.
(b)
The Member States may make application of Article 7 of Directive 83/349/EEC subject to the following additional conditions:
—
the parent undertaking must have declared that it guarantees the commitments entered into by the exempted undertaking; the existence of that declaration shall be disclosed in the accounts of the exempted undertaking;
—
the parent undertaking must be a credit institution within the meaning of Article 2 (1) (a) of this Directive.
(c)
The information referred to in the first two indents of Article 9 (2) of Directive 83/349/EEC, namely:
—
the amount of the fixed assets and
shall be replaced by:
—
the sum of items 1, 3, 4, 6 and 7 in Article 27 or B 1, B 2, B 3, B 4 and B 7 in Article 28 of this Directive.
(d)
Where, as a result of applying Article 13 (3) (c) of Directive 83/349/EEC, a subsidiary undertaking which is a credit institution is not included in consolidated accounts but where the shares of that undertaking are temporarily held as a result of a financial assistance operation with a view to the reorganization or rescue of the undertaking in question, the annual accounts of that undertaking shall be attached to the consolidated accounts and additional information shall be given in the notes on the accounts concerning the nature and terms of the financial assistance operation.
(e)
A Member State may also apply Article 12 of Directive 83/349/EEC to two or more credit institutions which are not connected as described in Article 1 (1) or (2) of that Directive but are managed on a unified basis other than pursuant to a contract or provisions in the memorandum or articles of association.
▼M2 —————
▼B
(g)
For the purposes of the layout of consolidated accounts:
—
Articles 3, 5 to 26 and 29 to 34 of this Directive shall apply;
—
the reference in Article 17 of Directive 83/349/EEC to Article 15 (3) of Directive 78/660/EEC shall apply to the assets deemed to be fixed assets pursuant to Article 35 of this Directive.
(h)
Article 34 of Directive 83/349/EEC shall apply in respect of the contents of the notes on consolidated accounts, subject to Articles 40 and 41 of this Directive.
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1.1 Reference
1.2 Utvrđeni zahtjevi
1.3 Povezani standardi
2. Utvrđeni zahtjevi
3. Povezani standardi
- Builddate: 05.09.2006 00:00:00 -Doknr: CELEX:31986L0635
- EULAW -
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