+IT-TAQSIMA 2 Dispożizzjonijiet ġenerali li jikkonċernaw il-balance sheetu l-kont tal-qligħ u t-telf
---+Article 5

IT-TAQSIMA 2 Dispożizzjonijiet ġenerali li jikkonċernaw il-balance sheetu l-kont tal-qligħ u t-telf

IT-TAQSIMA 2 Dispożizzjonijiet ġenerali li jikkonċernaw il-balance sheetu l-kont tal-qligħ u t-telf

1. Ħarsa ġenerali

,
Article 5

Article 5

The combination of items under the conditions laid down in Article 4 (3) (a) or (b) of Directive 78/660/EEC shall be restricted in the case of insurance undertakings,

— as regards the balance sheet, to items preceded by arabic numerals, except for items concerning technical provisions, and

— as regards the profit and loss account, to items preceded by one or more lower-case letters, except for items I (1) and (4) and II (1), (5) and (6).

Combination shall be authorized only under the rules laid down by the Member States.

1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti

3. Standards relatati

Standards
  • Builddate: 05.09.2006 00:00:00 -Doknr: CELEX:31991L0674
  • EULAW -

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