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

Člen 2

1. Usklajevalni ukrepi iz te direktive se uporabljajo za:

(a) kreditne institucije po prvi alinei člena 1 Direktive 77/780/EGS, ki so družbe ali podjetja, opredeljena v drugem odstavku člena 58 Pogodbe;

(b) finančne institucije v eni izmed pravnih oblik iz člena 1(1) Direktive 78/660/EGS, ki na podlagi odstavka 2 tega člena niso predmet omenjene direktive.

Za namene pričujoče direktive „kreditne institucije“ vključujejo tudi finančne institucije, razen če kontekst ne zahteva drugače.

2. Državam članicam ni treba uporabljati te direktive za:

(a) kreditne institucije iz člena 2(2) Direktive 77/780/EGS;

(b) institucije iste države članice, ki so, kakor je opredeljeno v členu 2(4)(a) Direktive 77/780/EGS, pridružene centralnemu organu v tisti državi članici. V tem primeru je treba ne glede na uporabo omenjene direktive za centralni organ kot celoto, ki jo sestavljajo centralni organ in njemu pridružene institucije, izdelati konsolidirane računovodske izkaze, vključno z letnim poslovnim poročilom, ki ga je treba sestaviti, revidirati in objaviti v skladu s to direktivo;

— v Grčiji: ETEBA (National Investment Bank for Industrial Development) in Τράπεζα Επενδύσεων (Investment Bank),

— na Irskem: Industrial and Provident Societies,

— v Združenem kraljestvu: Friendly Societies and Industrial and Provident Societies.

4. Brez vpliva na člen 2(3) Direktive 78/660/EGS in do naknadne uskladitve države članice lahko:

(a) pri kreditnih institucijah iz člena 2(1)(a) pričujoče direktive, ki niso družbe v pravni obliki iz člena 1(1) Direktive 78/660/EGS, določijo pravila, ki so izjema od pričujoče direktive, če so taka pravila potrebna zaradi pravne oblike teh institucij;

(b) pri specializiranih kreditnih institucijah določijo pravila, ki so izjema od pričujoče direktive, če so taka pravila potrebna zaradi posebne narave poslovanja teh institucij.

Taka pravila o izjemah lahko predvidijo samo prilagajanja členitve, nomenklature, terminologije in vsebine postavk v bilanci stanja in izkazu poslovnega izida; njihov učinek ne sme biti tak, da bi institucijam, na katere se nanašajo v letnih računovodskih izkazih dovoljeval navesti manj informacij kakor jih navajajo druge institucije, ki jih ureja ta direktiva.

Države članice obvestijo Komisijo o teh kreditnih institucijah, če je mogoče po kategorijah, v šestih mesecih po koncu obdobja, predpisanega v členu 47(2). Komisijo obvestijo o izjemah, določenih v ta namen.

Te izjeme se ponovno pregledajo v 10 letih po uradnem obvestilu o tej direktivi. Komisija po potrebi predloži ustrezne predloge. V petih letih po uradnem obvestilu o tej direktivi predloži tudi začasno poročilo.

1. Pregled

Article 2 1.

The coordination measures prescribed by this Directive shall apply to

(a)

credit institutions within the meaning of the first indent of Article 1 of Directive 77/780/EEC which are companies or firms as defined in the second paragraph of Article 58 of the Treaty;

(b)

financial institutions having one of the legal forms referred to in Article 1 (1) of Directive 78/660/EEC which, on the basis of paragraph 2 of that Article, are not subject to that Directive.

For the purposes of this Directive ‘credit institutions’ shall also include financial institutions unless the context requires otherwise.

Article 2 2.

The Member States need not apply this Directive to:

(a)

the credit institutions listed in Article 2 (2) of Directive 77/780/EEC;

(b)

institutions of the same Member State which, as defined in Article 2 (4) (a) of Directive 77/780/EEC, are affiliated to a central body in that Member State. In that case, without prejudice to the application of this Directive to the central body, the whole constituted by the central body and its affiliated institutions must be the subject of consolidated accounts including an annual report which shall be drawn up, audited and published in accordance with this Directive;

(c)

the following credit institutions:

—

in Greece: ETEBA (National Investment Bank for Industrial Development) and Τράπεζα Επενδύσεων (Investment Bank),

—

in Ireland: Industrial and Provident Societies,

—

in the United Kingdom: Friendly Societies and Industrial and Provident Societies.

Article 2 4.

Without prejudice to Article 2 (3) of Directive 78/660/EEC and pending subsequent coordination, the Member States may:

(a)

in the case of the credit institutions referred to in Article 2 (1) (a) of this Directive which are not companies of any of the types listed in Article 1 (1) of Directive 78/660/EEC, lay down rules derogating from this Directive where derogating rules are necessary because of such institutions' legal form;

(b)

in the case of specialized credit institutions, lay down rules derogating from this Directive where derogating rules are necessary because of the special nature of such institutions' business.

Such derogating rules may provide only for adaptations to the layout, nomenclature, terminology and content of items in the balance sheet and the profit and loss account; they may not have the effect of permitting the institutions to which they apply to provide less information in their annual accounts than other institutions subject to this Directive.

The Member States shall inform the Commission of those credit institutions, possibly by category, within six months of the end of the period stipulated in Article 47 (2). They shall inform the Commission of the derogations laid down to that end.

These derogations shall be reviewed within 10 years of the notification of this Directive. The Commission shall, if appropriate, submit suitable proposals. It shall also submit an interim report within five years of the notification of this Directive.

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
EULAW -
EN: Legal acts of the European Union from EUR-Lex, https://eur-lex.europa.eu/. © European Union. Re-use is authorised by Decision 2011/833/EU, provided the source is acknowledged; the consolidated texts are licensed under CC BY 4.0 (EUR-Lex legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the legislation published in the Official Journal of the European Union is deemed authentic.

DE: Rechtsakte der Europäischen Union aus EUR-Lex, https://eur-lex.europa.eu/. © Europäische Union. Weiterverwendung nach Beschluss 2011/833/EU mit Quellenangabe gestattet; die konsolidierten Fassungen stehen unter CC BY 4.0 (Rechtlicher Hinweis von EUR-Lex). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Verbindlich sind allein die im Amtsblatt der Europäischen Union veröffentlichten Rechtsakte.