+Articolo 42
---+Article 42 1.
---+Article 42 2.

Articolo 42

1. Salvo disposizioni contrarie della presente sezione, gli enti creditizi redigono conti consolidati e una relazione consolidata di gestione in conformità della direttiva 83/349/CEE.

2. Nella misura in cui uno Stato membro non abbia fatto ricorso all'articolo 5 della direttiva 83/349/CEE, il paragrafo 1 del presente articolo si applica altresì alla imprese madri aventi come unico oggetto la presa di partecipazioni presso imprese figlie, nonché la gestione e la valorizzazione di tali partecipazioni allorché le imprese figlie sono esclusivamente o principalmente enti creditizi.

1. Panoramica

Titolo	Regolamentazione
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 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti
Fonte	Requisito

3. Standard correlati

Standard
Fonte	Requisito

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