+PADOMES DIREKTĪVA (1986. gada 8. decembris) par banku un citu finanšu iestāžu gada pārskatiem un konsolidētajiem pārskatiem (86/635/EEK)
---+SECTION 1 PRELIMINARY PROVISIONS AND SCOPE
------+1. pants
---------+Article 1 1.
---------+Article 1 2.
---------+Article 1 3.
---------+Article 1 4.
------+2. pants
---------+Article 2 1.
---------+Article 2 2.
---------+Article 2 4.
---+SECTION 2 GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT
------+3. pants
---+SECTION 3 LAYOUT OF THE BALANCE SHEET
------+4. pants
------+Article 4a
------+5. pants
------+6. pants
---------+Article 6 1.
---------+Article 6 2.
------+7. pants
------+8. pants
---------+Article 8 1.
---------+Article 8 2.
------+9. pants
---------+Article 9 1.
---------+Article 9 2.
------+10. pants
---------+Article 10 1.
---------+Article 10 2.
------+11. pants
------+12. pants
---------+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
------+13. pants Aktīvi: 1. postenis — Kase, prasījumi pret centrālajām bankām un pasta žiro iestādēm
---------+Article 13 1.
---------+Article 13 2.
------+14. pants Aktīvi: 2. postenis — Valsts parādzīmes un citi centrālajās bankās refinansējami vērtspapīri
---------+Article 14 1.
---------+Article 14 2.
------+15. pants Aktīvi: 3. postenis — Prasījumi pret kredītiestādēm
---------+Article 15 1.
---------+Article 15 2.
------+16. pants Aktīvi: 4. postenis — Prasījumi pret klientiem
------+17. pants Aktīvi: 5. postenis — Parāda vērtspapīri, tostarp fiksēta ienākuma vērtspapīri
---------+Article 17 1.
---------+Article 17 2.
---------+Article 17 3.
------+18. pants Pasīvi: 1. postenis — Saistības pret kredītiestādēm
---------+Article 18 1.
---------+Article 18 2.
------+19. pants Pasīvi: 2. postenis — Saistības pret klientiem
---------+Article 19 1.
---------+Article 19 2.
---------+Article 19 3.
------+20. pants Pasīvi: 3. postenis — Ar vērtspapīriem apliecinātas saistības
---------+Article 20 1.
---------+Article 20 2.
------+21. pants Pasīvi: 8. postenis — Subordinētie pasīvi
------+22. pants Pasīvi: 9. postenis — Parakstītais kapitāls
------+23. pants Pasīvi: 11. postenis — Rezerves
------+24. pants Ārpusbilance: 1. postenis — Eventuālie pasīvi
------+25. pants Ārpusbilance: 2. postenis — Saistības
---+SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT
------+26. pants
------+27. pants Vertikālā struktūra
------+28. pants Horizontālā struktūra
---+SECTION 6 SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT
------+29. pants
------+30. pants
------+31. pants
------+32. pants
------+33. pants
---------+Article 33 1.
---------+Article 33 2.
---------+Article 33 3.
---------+Article 33 4.
------+34. pants
---------+Article 34 1.
---------+Article 34 2.
---------+Article 34 3.
---+SECTION 7 VALUATION RULES
------+35. pants
---------+Article 35 1.
---------+Article 35 2.
---------+Article 35 3.
------+36. pants
---------+Article 36 1.
---------+Article 36 2.
------+37. pants
---------+Article 37 1.
---------+Article 37 2.
------+38. pants
---------+Article 38 1.
---------+Article 38 2.
------+39. pants
---------+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
------+40. pants
---------+Article 40 1.
---------+Article 40 2.
---------+Article 40 3.
---------+Article 40 4.
---------+Article 40 5.
---------+Article 40 6.
---------+Article 40 7.
------+41. pants
---------+Article 41 1.
---------+Article 41 2.
---+SECTION 9 PROVISIONS RELATING TO CONSOLIDATED ACCOUNTS
------+42. pants
---------+Article 42 1.
---------+Article 42 2.
------+43. pants
---------+Article 43 1.
---------+Article 43 2.
---+SECTION 10 PUBLICATION
------+44. pants
---------+Article 44 1.
---------+Article 44 2.
---------+Article 44 3.
---------+Article 44 4.
---------+Article 44 5.
---+SECTION 11 AUDITING
------+45. pants
---+SECTION 12 FINAL PROVISIONS
------+46. pants
------+47. pants
---------+Article 47 1.
---------+Article 47 2.
---------+Article 47 3.
------+48. pants
------+49. pants
 English - European Union - Financial Industry - Banking -

PADOMES DIREKTĪVA (1986. gada 8. decembris) par banku un citu finanšu iestāžu gada pārskatiem un konsolidētajiem pārskatiem (86/635/EEK)

PADOMES DIREKTĪVA

(1986. gada 8. decembris)

par banku un citu finanšu iestāžu gada pārskatiem un konsolidētajiem pārskatiem

(86/635/EEK)

1. Pārskats

,
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 Atsauces

1.2 Identificētās prasības

1.3 Saistītie standarti

2. Identificētās prasības

Prasības

3. Saistītie standarti

Standarti