+Člen 44
---+Article 44 1.
---+Article 44 2.
---+Article 44 3.
---+Article 44 4.
---+Article 44 5.

Člen 44

Člen 44

1.  Pravočasno potrjeni letni računovodski izkaz kreditnih institucij, skupaj z letnimi poslovnimi poročili in poročili oseb, odgovornih za revizijo računa, se objavi, kakor je predpisano v nacionalni zakonodaji, v skladu s členom 3 Direktive 68/151/EGS ( 8 ).

Nacionalna zakonodaja lahko dovoli, da se letno poslovno poročilo ne objavi, kakor je predpisano zgoraj. V tem primeru se da na voljo javnosti na sedežu družbe v državi članici. Treba je omogočiti kopijo celega ali dela katerega koli takega poročila na zahtevo. Cena te kopije ne sme presegati njenih upravnih stroškov.

2.  Odstavek 1 se uporabi tudi za ustrezno potrjene konsolidirane letne računovodske izkaze, konsolidirana letna poročila in za poročila oseb, odgovornih za revizijo izkaza.

3.  Če pa kreditna institucija, ki je pripravila letne računovodske izkaze ali konsolidirane računovodske izkaze, ni ustanovljena v eni izmed pravnih oblik družb iz člena 1(1) Direktive 78/660/EGS in njena nacionalna zakonodaja ne zahteva objave dokumentov iz odstavkov 1 in 2 tega člena, kakor je predpisano v členu 3 Direktive 68/151/EGS, ju mora dati na voljo javnosti na svojem sedežu ali, če sedeža nima, v svoji glavni poslovni enoti. Na zahtevo je treba omogočiti pridobitev kopij teh dokumentov. Cena teh kopij ne sme presegati njihovih upravnih stroškov.

4.  Letni računovodski izkazi in konsolidirani računovodski izkazi kreditne institucije se morajo objaviti v vsaki državi članici, v kateri ima ta kreditna institucija podružnice po tretji alinei člena 1 Direktive 77/780/EGS. Te države članice lahko zahtevajo objavo teh dokumentov v svojih uradnih jezikih.

5.  Države članice določijo ustrezne sankcije, če se ne upoštevajo pravila objave iz tega člena.

1. Pregled

,
Article 44 1.
The duly approved annual accounts of credit institutions, together with the annual reports and the reports by the persons responsible for auditing the accounts shall be published as laid down by national law in accordance with Article 3 of Directive 68/151/EEC ( 8 ).

National law may, however, permit the annual report not to be published as stipulated above. In that case, it shall be made available to the public at the company's registered office in the Member State concerned. It must be possible to obtain a copy of all or part of any such report on request. The price of such a copy must not exceed its administrative cost.
Article 44 2.
Paragraph 1 shall also apply to the duly approved consolidated accounts, the consolidated annual reports and the reports by the persons responsible for auditing the accounts.
Article 44 3.
However, where a credit institution which has drawn up annual accounts or consolidated accounts is not established as one of the types of company listed in Article 1 (1) of Directive 78/660/EEC and is not required by its national law to publish the documents referred to in paragraphs 1 and 2 of this Article as prescribed in Article 3 of Directive 68/151/EEC, it must at least make them available to the public at its registered office or, in the absence of a registered office, at its principal place of business. It must be possible to obtain copies of such documents on request. The prices of such copies must not exceed their administrative cost.
Article 44 4.
The annual accounts and consolidated accounts of a credit institution must be published in every Member State in which that credit institution has branches within the meaning of the third indent of Article 1 of Directive 77/780/EEC. Such Member States may require that those documents be published in their official languages.
Article 44 5.
The Member States shall provide for appropriate sanctions for failure to comply with the publication rules referred to in this Article.

1.1 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

Zahteve

3. Povezani standardi

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