New version: Richtlinie 86/635/EWG über den Jahresabschluß und den konsolidierten Abschluß von Banken und anderen Finanzinstituten (CELEX:01986L0635-20060905) – 143 new, 0 changed, 12 removed

• Document: Richtlinie 86/635/EWG über den Jahresabschluß und den konsolidierten Abschluß von Banken und anderen Finanzinstituten (https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:01986L0635-20060905)
• Version: CELEX:01986L0635-20060905
• Project: EULAW
• Import: #27829, 31.10.2026 10:59, eulaw

The new version was compared with the existing issues. Changes are only applied once approved in the administration (Importer › Proposed changes).

Review: 0 open, 155 applied, 0 rejected.

New sections (143)

• SECTION 1 PRELIMINARY PROVISIONS AND SCOPE [applied]
  CELEX:31986L0635#sct_1
• Article 1 [applied]
  CELEX:31986L0635#art_1
• Article 1 1. [applied]
  CELEX:31986L0635#art_1_1.
• Article 1 2. [applied]
  CELEX:31986L0635#art_1_2.
• Article 1 3. [applied]
  CELEX:31986L0635#art_1_3.
• Article 1 4. [applied]
  CELEX:31986L0635#art_1_4.
• Article 2 [applied]
  CELEX:31986L0635#art_2
• Article 2 1. [applied]
  CELEX:31986L0635#art_2_1.
• Article 2 2. [applied]
  CELEX:31986L0635#art_2_2.
• Article 2 4. [applied]
  CELEX:31986L0635#art_2_4.
• SECTION 2 GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT [applied]
  CELEX:31986L0635#sct_2
• Article 3 [applied]
  CELEX:31986L0635#art_3
• SECTION 3 LAYOUT OF THE BALANCE SHEET [applied]
  CELEX:31986L0635#sct_3
• Article 4 [applied]
  CELEX:31986L0635#art_4
• Article 4a [applied]
  CELEX:31986L0635#art_4a
• Article 5 [applied]
  CELEX:31986L0635#art_5
• Article 6 [applied]
  CELEX:31986L0635#art_6
• Article 6 1. [applied]
  CELEX:31986L0635#art_6_1.
• Article 6 2. [applied]
  CELEX:31986L0635#art_6_2.
• Article 7 [applied]
  CELEX:31986L0635#art_7
• Article 8 [applied]
  CELEX:31986L0635#art_8
• Article 8 1. [applied]
  CELEX:31986L0635#art_8_1.
• Article 8 2. [applied]
  CELEX:31986L0635#art_8_2.
• Article 9 [applied]
  CELEX:31986L0635#art_9
• Article 9 1. [applied]
  CELEX:31986L0635#art_9_1.
• Article 9 2. [applied]
  CELEX:31986L0635#art_9_2.
• Article 10 [applied]
  CELEX:31986L0635#art_10
• Article 10 1. [applied]
  CELEX:31986L0635#art_10_1.
• Article 10 2. [applied]
  CELEX:31986L0635#art_10_2.
• Article 11 [applied]
  CELEX:31986L0635#art_11
• Article 12 [applied]
  CELEX:31986L0635#art_12
• Article 12 1. [applied]
  CELEX:31986L0635#art_12_1.
• Article 12 2. [applied]
  CELEX:31986L0635#art_12_2.
• Article 12 3. [applied]
  CELEX:31986L0635#art_12_3.
• Article 12 4. [applied]
  CELEX:31986L0635#art_12_4.
• Article 12 5. [applied]
  CELEX:31986L0635#art_12_5.
• Article 12 6. [applied]
  CELEX:31986L0635#art_12_6.
• SECTION 4 SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS [applied]
  CELEX:31986L0635#sct_4
• Article 13 Assets: Item 1 — Cash in hand, balances with central banks and post office banks [applied]
  CELEX:31986L0635#art_13
• Article 13 1. [applied]
  CELEX:31986L0635#art_13_1.
• Article 13 2. [applied]
  CELEX:31986L0635#art_13_2.
• Article 14 Assets: Item 2 — Treasury bills and other bills eligible for refinancing with central banks [applied]
  CELEX:31986L0635#art_14
• Article 14 1. [applied]
  CELEX:31986L0635#art_14_1.
• Article 14 2. [applied]
  CELEX:31986L0635#art_14_2.
• Article 15 Assets: Item 3 — Loans and advances to credit institutions [applied]
  CELEX:31986L0635#art_15
• Article 15 1. [applied]
  CELEX:31986L0635#art_15_1.
• Article 15 2. [applied]
  CELEX:31986L0635#art_15_2.
• Article 16 Assets: Item 4 — Loans and advances to customers [applied]
  CELEX:31986L0635#art_16
• Article 17 Assets: Item 5 — Debt securities including fixed-income securities [applied]
  CELEX:31986L0635#art_17
• Article 17 1. [applied]
  CELEX:31986L0635#art_17_1.
• Article 17 2. [applied]
  CELEX:31986L0635#art_17_2.
• Article 17 3. [applied]
  CELEX:31986L0635#art_17_3.
• Article 18 Liabilities: Item 1 — Amounts owed to credit institutions [applied]
  CELEX:31986L0635#art_18
• Article 18 1. [applied]
  CELEX:31986L0635#art_18_1.
• Article 18 2. [applied]
  CELEX:31986L0635#art_18_2.
• Article 19 Liabilities: Item 2 — Amounts owed to customers [applied]
  CELEX:31986L0635#art_19
• Article 19 1. [applied]
  CELEX:31986L0635#art_19_1.
• Article 19 2. [applied]
  CELEX:31986L0635#art_19_2.
• Article 19 3. [applied]
  CELEX:31986L0635#art_19_3.
• Article 20 Liabilities: Item 3 — Debts evidenced by certificates [applied]
  CELEX:31986L0635#art_20
• Article 20 1. [applied]
  CELEX:31986L0635#art_20_1.
• Article 20 2. [applied]
  CELEX:31986L0635#art_20_2.
• Article 21 Liabilities: Item 8 — Subordinated liabilities [applied]
  CELEX:31986L0635#art_21
• Article 22 Liabilities: Item 9 — Subscribed capital [applied]
  CELEX:31986L0635#art_22
• Article 23 Liabilities: Item 11 — Reserves [applied]
  CELEX:31986L0635#art_23
• Article 24 Off-balance sheet: Item 1 — Contingent liabilities [applied]
  CELEX:31986L0635#art_24
• Article 25 Off-balance sheet: Item 2 — Commitments [applied]
  CELEX:31986L0635#art_25
• SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT [applied]
  CELEX:31986L0635#sct_5
• Article 26 [applied]
  CELEX:31986L0635#art_26
• Article 27 Vertical layout [applied]
  CELEX:31986L0635#art_27
• Article 28 Horizontal layout [applied]
  CELEX:31986L0635#art_28
• SECTION 6 SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT [applied]
  CELEX:31986L0635#sct_6
• Article 29 [applied]
  CELEX:31986L0635#art_29
• Article 30 [applied]
  CELEX:31986L0635#art_30
• Article 31 [applied]
  CELEX:31986L0635#art_31
• Article 32 [applied]
  CELEX:31986L0635#art_32
• Article 33 [applied]
  CELEX:31986L0635#art_33
• Article 33 1. [applied]
  CELEX:31986L0635#art_33_1.
• Article 33 2. [applied]
  CELEX:31986L0635#art_33_2.
• Article 33 3. [applied]
  CELEX:31986L0635#art_33_3.
• Article 33 4. [applied]
  CELEX:31986L0635#art_33_4.
• Article 34 [applied]
  CELEX:31986L0635#art_34
• Article 34 1. [applied]
  CELEX:31986L0635#art_34_1.
• Article 34 2. [applied]
  CELEX:31986L0635#art_34_2.
• Article 34 3. [applied]
  CELEX:31986L0635#art_34_3.
• SECTION 7 VALUATION RULES [applied]
  CELEX:31986L0635#sct_7
• Article 35 [applied]
  CELEX:31986L0635#art_35
• Article 35 1. [applied]
  CELEX:31986L0635#art_35_1.
• Article 35 2. [applied]
  CELEX:31986L0635#art_35_2.
• Article 35 3. [applied]
  CELEX:31986L0635#art_35_3.
• Article 36 [applied]
  CELEX:31986L0635#art_36
• Article 36 1. [applied]
  CELEX:31986L0635#art_36_1.
• Article 36 2. [applied]
  CELEX:31986L0635#art_36_2.
• Article 37 [applied]
  CELEX:31986L0635#art_37
• Article 37 1. [applied]
  CELEX:31986L0635#art_37_1.
• Article 37 2. [applied]
  CELEX:31986L0635#art_37_2.
• Article 38 [applied]
  CELEX:31986L0635#art_38
• Article 38 1. [applied]
  CELEX:31986L0635#art_38_1.
• Article 38 2. [applied]
  CELEX:31986L0635#art_38_2.
• Article 39 [applied]
  CELEX:31986L0635#art_39
• Article 39 1. [applied]
  CELEX:31986L0635#art_39_1.
• Article 39 2. [applied]
  CELEX:31986L0635#art_39_2.
• Article 39 3. [applied]
  CELEX:31986L0635#art_39_3.
• Article 39 4. [applied]
  CELEX:31986L0635#art_39_4.
• Article 39 5. [applied]
  CELEX:31986L0635#art_39_5.
• Article 39 6. [applied]
  CELEX:31986L0635#art_39_6.
• Article 39 7. [applied]
  CELEX:31986L0635#art_39_7.
• SECTION 8 CONTENTS OF THE NOTES ON THE ACCOUNTS [applied]
  CELEX:31986L0635#sct_8
• Article 40 [applied]
  CELEX:31986L0635#art_40
• Article 40 1. [applied]
  CELEX:31986L0635#art_40_1.
• Article 40 2. [applied]
  CELEX:31986L0635#art_40_2.
• Article 40 3. [applied]
  CELEX:31986L0635#art_40_3.
• Article 40 4. [applied]
  CELEX:31986L0635#art_40_4.
• Article 40 5. [applied]
  CELEX:31986L0635#art_40_5.
• Article 40 6. [applied]
  CELEX:31986L0635#art_40_6.
• Article 40 7. [applied]
  CELEX:31986L0635#art_40_7.
• Article 41 [applied]
  CELEX:31986L0635#art_41
• Article 41 1. [applied]
  CELEX:31986L0635#art_41_1.
• Article 41 2. [applied]
  CELEX:31986L0635#art_41_2.
• SECTION 9 PROVISIONS RELATING TO CONSOLIDATED ACCOUNTS [applied]
  CELEX:31986L0635#sct_9
• Article 42 [applied]
  CELEX:31986L0635#art_42
• Article 42 1. [applied]
  CELEX:31986L0635#art_42_1.
• Article 42 2. [applied]
  CELEX:31986L0635#art_42_2.
• Article 43 [applied]
  CELEX:31986L0635#art_43
• Article 43 1. [applied]
  CELEX:31986L0635#art_43_1.
• Article 43 2. [applied]
  CELEX:31986L0635#art_43_2.
• SECTION 10 PUBLICATION [applied]
  CELEX:31986L0635#sct_10
• Article 44 [applied]
  CELEX:31986L0635#art_44
• Article 44 1. [applied]
  CELEX:31986L0635#art_44_1.
• Article 44 2. [applied]
  CELEX:31986L0635#art_44_2.
• Article 44 3. [applied]
  CELEX:31986L0635#art_44_3.
• Article 44 4. [applied]
  CELEX:31986L0635#art_44_4.
• Article 44 5. [applied]
  CELEX:31986L0635#art_44_5.
• SECTION 11 AUDITING [applied]
  CELEX:31986L0635#sct_11
• Article 45 [applied]
  CELEX:31986L0635#art_45
• SECTION 12 FINAL PROVISIONS [applied]
  CELEX:31986L0635#sct_12
• Article 46 [applied]
  CELEX:31986L0635#art_46
• Article 47 [applied]
  CELEX:31986L0635#art_47
• Article 47 1. [applied]
  CELEX:31986L0635#art_47_1.
• Article 47 2. [applied]
  CELEX:31986L0635#art_47_2.
• Article 47 3. [applied]
  CELEX:31986L0635#art_47_3.
• Article 48 [applied]
  CELEX:31986L0635#art_48
• Article 49 [applied]
  CELEX:31986L0635#art_49

Sections no longer in the document (only marked, not deleted) (12)

• SECTION 12 FINAL PROVISIONS Article 46 The Contact Committee established in accordance with Article 52 of Directive 78/660/EEC shall, when meeting as… [applied]
  CELEX:31986L0635~13
• SECTION 11 AUDITING Article 45 A Member State need not apply Article 2 (1) (b) (iii) of Directive 84/253/EEC ( 9 ) to public savings banks where the … [applied]
  CELEX:31986L0635~12
• SECTION 10 PUBLICATION Article 44 1. The duly approved annual accounts of credit institutions, together with the annual reports and the reports by th… [applied]
  CELEX:31986L0635~11
• SECTION 9 PROVISIONS RELATING TO CONSOLIDATED ACCOUNTS Article 42 1. Credit institutions shall draw up consolidated accounts and consolidated annual … [applied]
  CELEX:31986L0635~10
• SECTION 8 CONTENTS OF THE NOTES ON THE ACCOUNTS Article 40 1. Article 43 (1) of Directive 78/660/EEC shall apply, subject to Article 37 of this Direc… [applied]
  CELEX:31986L0635~9
• SECTION 7 VALUATION RULES Article 35 1. Assets items 9 and 10 must always be valued as fixed assets. The assets included in other balance sheet items… [applied]
  CELEX:31986L0635~8
• SECTION 6 SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT Article 29 Article 27, items 1 and 2 (vertical layout) Article … [applied]
  CELEX:31986L0635~7
• SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT Article 26 For the presentation of the profit and loss account, the Member States shall prescribe one… [applied]
  CELEX:31986L0635~6
• SECTION 4 SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS Article 13 Assets: Item 1 — Cash in hand, balances with central banks and post o… [applied]
  CELEX:31986L0635~5
• SECTION 3 LAYOUT OF THE BALANCE SHEET Article 4 ▼M2 The Member States shall prescribe the following layout for the balance sheet. As an alternative, … [applied]
  CELEX:31986L0635~4
• SECTION 2 GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT Article 3 In the case of credit institutions the possibilit… [applied]
  CELEX:31986L0635~3
• SECTION 1 PRELIMINARY PROVISIONS AND SCOPE Article 1 ▼M2 1. ►M3 Articles 2, 3, 4(1), (3) to (6), Articles 6, 7, 13, 14, 15(3) and (4), Articles 16 to… [applied]
  CELEX:31986L0635~2

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