+Člen 1
---+Article 1 1.
---+Article 1 2.
---+Article 1 3.
---+Article 1 4.

Člen 1

1. ►M3 Člena 2, 3, člen 4(1), (3) do (6), členi 6, 7, 13, 14, člen 15(3) in (4), členi 16 do 21, 29 do 35, 37 do 41, prvi stavek člena 42, členi 42a do 42f, 45(1), člen 46(1) in (2), 46a, členi 48 do 50, 50a, 50b, 50c, 51(1) in 51a, 56 do 59, 60a, 61 in 61a Direktive 78/660/EGS se uporabljajo za institucije iz člena 2 te direktive, razen če ta direktiva določa drugače. ◄ Vendar pa se členi 35(3), 36, 37 in 39(1) do (4) te direktive ne uporabljajo za sredstva in obveznosti, ki so vrednotene v skladu z Oddelkom 7a Direktive 78/660/EGS.

2. Kjer se direktivi 78/660/EGS in 83/349/EGS sklicujeta na člene 9, 10 in 10a (bilanca stanja) ali na člene 22 do 26 (izkaz poslovnega izida) Direktive 78/660/EGS, taka sklicevanja veljajo kot sklicevanja na člena 4 in 4a (bilanca stanja) ali na člene 26, 27 in 28 (izkaz poslovnega izida) te direktive.

▼B

3. Sklicevanje v Direktivah 78/660/EGS in 83/349/EGS na člene 31 do 42 Direktive 78/660/EGS se šteje za sklicevanje na te iste člene, ob upoštevanju členov 35 do 39 pričujoče direktive.

4. Sklicevanje v navedenih določbah Direktive 78/660/EGS na bilančne postavke, ki jih pričujoča direktiva ne predvideva enakovredno, se šteje za sklicevanje na postavke v členu 4 pričujoče direktive, ki vključujejo navedena sredstva in obveznosti.

1. Pregled

Naslov	Regulativa
Article 1 1.	►M3 Articles 2, 3, 4(1), (3) to (6), Articles 6, 7, 13, 14, 15(3) and (4), Articles 16 to 21, 29 to 35, 37 to 41, 42 first sentence, 42a to 42f, 45(1), 46(1) and (2), 46a, Articles 48 to 50, 50a, 50b, 50c, 51(1) and 51a, 56 to 59, 60a, 61 and 61a of Directive 78/660/EEC shall apply to the institutions mentioned in Article 2 of this Directive, except where this Directive provides otherwise. ◄ However, Articles 35(3), 36, 37 and 39(1) to (4) of this Directive shall not apply with respect to assets and liabilities that are valued in accordance with Section 7a of Directive 78/660/EEC.
Article 1 2.	Where reference is made in Directives 78/660/EEC and 83/349/EEC to Articles 9, 10 and 10a (balance sheet) or to Articles 22 to 26 (profit and loss account) of Directive 78/660/EEC, such references shall be deemed to be references to Articles 4 and 4a (balance sheet) or to Articles 26, 27 and 28 (profit and loss account) of this Directive.
Article 1 3.	References in Directives 78/660/EEC and 83/349/EEC to Articles 31 to 42 of Directive 78/660/EEC shall be deemed to be references to those Articles, taking account of Articles 35 to 39 of this Directive.
Article 1 4.	Where reference is made in the aforementioned provisions of Directive 78/660/EEC to balance sheet items for which this Directive makes no equivalent provision, such references shall be deemed to be references to the items in Article 4 of this Directive which include the assets and liabilities in question.

1.1 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

Zahteve
Vir	Zahteva

3. Povezani standardi

Standardi
Vir	Zahteva

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