+Artikolu 41
---+Article 41 1.
---+Article 41 2.
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Artikolu 41
Artikolu 41 1. L-informazzjoni preskritta fl-Artikolu 15 (3) tad-Direttiva 78/660/KEE għandha tingħata fir-rigward ta’ attiv miżmuma bħala attiv fissi kif definit fl-Artikolu 35 ta’ din id-Direttiva. L-obbligu li jintwerew l-aġġustamenti tal-valur separatament m’għandux, madanakollu, japplika meta Stat Membri jkun ippermetta kumpens-b’bilanċ bejn l-aġġustamenti tal-valur skond l-Artikolu 34 (2) ta’ din id-Direttiva. F’ dak il-każ aġġustamenti tal-valur jistgħu jiġu kkumbinati ma punti oħrajn. 2. L-Istati Membri għandhom jeħtieġu li istituzzjonijiet ta’ kreditu jagħtu l-informazzjoni li ġejja kif ukoll in-noti tal-kontijiet tagħhom:
(a) tqassim tat-titoli trasferibbli murija taħt il-punti 5 sa 8 ta’ l-Attiv f’titoli elenkati u mhux elenkati;
(b) tqassim tat-titoli trasferibbli murija taħt il-punti 5 u 6 ta’ l-Attiv f’titoli li, skond l-Artikolu 35, huma miżmuma jew mhumiex miżmuma bħala attiv finanzjarju fiss u l-kriterju wżat biex ikun hemm distinzjoni bejn iż-żewġ kategoriji ta’ titoli trasferibbli;
(ċ) il-valur ta’ transazzjonijiet ta’ kiri, mqassma bejn il-punti rilevanti tal-BalanceSheet;
(d) tqassim tal-punt 13 ta’ l-Attiv, il-punt 4 tal-Passiv, il-punti 10 u 18 fil-format vertikali jew A 6 u A 11 fil-format oriżżontali u l-punti 7 u 17 fil-format vertikali jew B 7 u B9 fil-format oriżżontali fil-kont tal-qligħ u t-telf fl-ammonti tal-komponenti ewlenija tagħhom, meta dawn l-ammonti jkunu mportanti għall-iskop ta’ valutazzjoni tal-kontijiet annwali, kif ukoll l-ispjegazzjonijiet tan-natura u l-ammont tagħhom;
(e) il-piżijiet imħallsa għal kont tal-passiv sub-ordinati minn istituzzjoni ta’ kreditu fis-sena li tkun qiegħda tiġi riveduta;
(f) il-fatt li istituzzjoni tipprovdi servizzi ta’ amministrazzjoni u aġenzija lil partijiet terzi meta l-iskala tan-negozju ta’ dak it-tip tkun materjali fir-rigward ta’ l-attivitajiet l-istituzzjoni in ġenerali;
(g) l-ammonti aggregati ta’ attiv u passiv denominati f’munita barranija, tradotti fil-munita li fiha il-kontijiet annwali jkunu mħejjija;
(h) dikjarazzjoni tat-tipi ta’ transazzjonijiet bil-quddiem li ma jkunux immaturaw li jkunu pendenti fid-data tal-BalanceSheet, b’mod partikolari, għal kull tip ta’ transazzjoni, sew jekk ikunu magħmula għal skop materjali sabiex jittaffew l-effetti tal-movimenti fir-rati ta’ l-imgħax, rati tal-kambju u prezzijiet tas-suq, u sew jekk dawn ikunu magħmula għal skop materjali għall-għanijiet ta’ ttrattar. Dawn it-tipi ta’ transazzjonijiet għandhom jinkludu dawk kollha li b’konnessjoni magħhom, id-dħul jew l-infiq għandu jiġi nkluż fl-Artikolu 27, il-punt 6, l-Artikolu 28, il-punti A 3 jew B4 jew l-Artikolu 29 (3), per eżempju, muniti barranija, metalli prezjużi, titoli trasferibbli, ċertifikati ta’ depositu u attiv oħrajn.
1. Ħarsa ġenerali
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Regolamentazzjoni |
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Article 41 1.
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The information prescribed in Article 15 (3) of Directive 78/660/EEC must be given in respect of assets held as fixed assets as defined in Article 35 of this Directive. The obligation to show value adjustments separately shall not, however, apply where a Member State has permitted set-offs between value adjustments pursuant to Article 34 (2) of this Directive. In that event value adjustments may be combined with other items.
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Article 41 2.
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The Member States shall require credit institutions to give the following information as well in the notes on their accounts:
(a)
a breakdown of the transferable securities shown under Assets items 5 to 8 into listed and unlisted securities;
(b)
a breakdown of the transferable securities shown under Assets items 5 and 6 into securities which, pursuant to Article 35, are or are not held as financial fixed assets and the criterion used to distinguish between the two categories of transferable securities;
(c)
the value of leasing transactions, apportioned between the relevant balance sheet items;
(d)
a breakdown of Assets item 13, Liabilities item 4, items 10 and 18 in the vertical layout or A 6 and A 11 in the horizontal layout and items 7 and 17 in the vertical layout or B 7 and B 9 in the horizontal layout in the profit and loss account into their main component amounts, where such amounts are important for the purpose of assessing the annual accounts, as well as explanations of their nature and amount;
(e)
the charges paid on account of subordinated liabilities by a credit institution in the year under review;
(f)
the fact that an institution provides management and agency services to third parties where the scale of business of that kind is material in relation to the institution's activities as a whole;
(g)
the aggregate amounts of assets and of liabilities denominated in foreign currencies, translated into the currency in which the annual accounts are drawn up;
(h)
a statement of the types of unmatured forward transactions outstanding at the balance sheet date indicating, in particular, for each type of transaction, whether they are made to a material extent for the purpose of hedging the effects of fluctuations in interest rates, exchange rates and market prices, and whether they are made to a material extent for dealing purposes. These types of transaction shall include all those in connection with which the income or expenditure is to be included in Article 27, item 6, Article 28, items A 3 or B 4 or Article 29 (3), for example, foreign currencies, precious metals, transferable securities, certificates of deposit and other assets.
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1.1 Referenzi
1.2 Rekwiżiti identifikati
1.3 Standards relatati
2. Rekwiżiti identifikati
3. Standards relatati
- Builddate: 05.09.2006 00:00:00 -Doknr: CELEX:31986L0635
- EULAW -
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