+DIRETTIVA DEL CONSIGLIO dell'8 dicembre 1986 relativa ai conti annuali ed ai conti consolidati delle banche e degli altri istituti finanziari (86/635/CEE)
---+SECTION 1 PRELIMINARY PROVISIONS AND SCOPE
------+Articolo 1
---------+Article 1 1.
---------+Article 1 2.
---------+Article 1 3.
---------+Article 1 4.
------+Articolo 2
---------+Article 2 1.
---------+Article 2 2.
---------+Article 2 4.
---+SECTION 2 GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT
------+Articolo 3
---+SECTION 3 LAYOUT OF THE BALANCE SHEET
------+Articolo 4
------+Article 4a
------+Articolo 5
------+Articolo 6
---------+Article 6 1.
---------+Article 6 2.
------+Articolo 7
------+Articolo 8
---------+Article 8 1.
---------+Article 8 2.
------+Articolo 9
---------+Article 9 1.
---------+Article 9 2.
------+Articolo 10
---------+Article 10 1.
---------+Article 10 2.
------+Articolo 11
------+Articolo 12
---------+Article 12 1.
---------+Article 12 2.
---------+Article 12 3.
---------+Article 12 4.
---------+Article 12 5.
---------+Article 12 6.
---+SECTION 4 SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS
------+Articolo 13 Attivo: voce 1 — Consistenza di cassa, disponibilità presso banche centrali e uffici postali
---------+Article 13 1.
---------+Article 13 2.
------+Articolo 14 Attivo: voce 2 — Titoli del tesoro e altri effetti ammissibili al rifinanziamento presso la Banca centrale
---------+Article 14 1.
---------+Article 14 2.
------+Articolo 15 Attivo: voce 3 — Crediti verso enti creditizi
---------+Article 15 1.
---------+Article 15 2.
------+Articolo 16 Attivo: voce 4 — Crediti verso la clientela
------+Articolo 17 Attivo: voce 5 — Obbligazioni ed altri titoli a reddito fisso
---------+Article 17 1.
---------+Article 17 2.
---------+Article 17 3.
------+Articolo 18 Passivo: voce 1 — Debiti verso enti creditizi
---------+Article 18 1.
---------+Article 18 2.
------+Articolo 19 Passivo: voce 2 — Debiti verso clienti
---------+Article 19 1.
---------+Article 19 2.
---------+Article 19 3.
------+Articolo 20 Passivo: voce 3 — Debiti rappresentati da un titolo di credito
---------+Article 20 1.
---------+Article 20 2.
------+Articolo 21 Passivo: voce 8 — Passività subordinate
------+Articolo 22 Passivo: voce 9 — Capitale sottoscritto
------+Articolo 23 Passivo: voce 11 — Riserve
------+Articolo 24 Voci fuori bilancio: voce 1 — Rischi eventuali
------+Articolo 25 Voci fuori bilancio: voce 2 — Impegni
---+SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT
------+Articolo 26
------+Articolo 27 Presentazione verticale
------+Articolo 28 Presentazione orizzontale
---+SECTION 6 SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT
------+Articolo 29
------+Articolo 30
------+Articolo 31
------+Articolo 32
------+Articolo 33
---------+Article 33 1.
---------+Article 33 2.
---------+Article 33 3.
---------+Article 33 4.
------+Articolo 34
---------+Article 34 1.
---------+Article 34 2.
---------+Article 34 3.
---+SECTION 7 VALUATION RULES
------+Articolo 35
---------+Article 35 1.
---------+Article 35 2.
---------+Article 35 3.
------+Articolo 36
---------+Article 36 1.
---------+Article 36 2.
------+Articolo 37
---------+Article 37 1.
---------+Article 37 2.
------+Articolo 38
---------+Article 38 1.
---------+Article 38 2.
------+Articolo 39
---------+Article 39 1.
---------+Article 39 2.
---------+Article 39 3.
---------+Article 39 4.
---------+Article 39 5.
---------+Article 39 6.
---------+Article 39 7.
---+SECTION 8 CONTENTS OF THE NOTES ON THE ACCOUNTS
------+Articolo 40
---------+Article 40 1.
---------+Article 40 2.
---------+Article 40 3.
---------+Article 40 4.
---------+Article 40 5.
---------+Article 40 6.
---------+Article 40 7.
------+Articolo 41
---------+Article 41 1.
---------+Article 41 2.
---+SECTION 9 PROVISIONS RELATING TO CONSOLIDATED ACCOUNTS
------+Articolo 42
---------+Article 42 1.
---------+Article 42 2.
------+Articolo 43
---------+Article 43 1.
---------+Article 43 2.
---+SECTION 10 PUBLICATION
------+Articolo 44
---------+Article 44 1.
---------+Article 44 2.
---------+Article 44 3.
---------+Article 44 4.
---------+Article 44 5.
---+SECTION 11 AUDITING
------+Articolo 45
---+SECTION 12 FINAL PROVISIONS
------+Articolo 46
------+Articolo 47
---------+Article 47 1.
---------+Article 47 2.
---------+Article 47 3.
------+Articolo 48
------+Articolo 49
 English - European Union - Financial Industry - Banking -

DIRETTIVA DEL CONSIGLIO dell'8 dicembre 1986 relativa ai conti annuali ed ai conti consolidati delle banche e degli altri istituti finanziari (86/635/CEE)

DIRETTIVA DEL CONSIGLIO

dell'8 dicembre 1986

relativa ai conti annuali ed ai conti consolidati delle banche e degli altri istituti finanziari

(86/635/CEE)

1. Panoramica

,
SECTION 1 PRELIMINARY PROVISIONS AND SCOPE SECTION 1 PRELIMINARY PROVISIONS AND SCOPE
SECTION 2 GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT SECTION 2 GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT
SECTION 3 LAYOUT OF THE BALANCE SHEET SECTION 3 LAYOUT OF THE BALANCE SHEET
SECTION 4 SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS SECTION 4 SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS
SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT
SECTION 6 SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT SECTION 6 SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT
SECTION 7 VALUATION RULES SECTION 7 VALUATION RULES
SECTION 8 CONTENTS OF THE NOTES ON THE ACCOUNTS SECTION 8 CONTENTS OF THE NOTES ON THE ACCOUNTS
SECTION 9 PROVISIONS RELATING TO CONSOLIDATED ACCOUNTS SECTION 9 PROVISIONS RELATING TO CONSOLIDATED ACCOUNTS
SECTION 10 PUBLICATION SECTION 10 PUBLICATION
SECTION 11 AUDITING SECTION 11 AUDITING
SECTION 12 FINAL PROVISIONS SECTION 12 FINAL PROVISIONS

1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti

3. Standard correlati

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