+DIREKTIVA VIJEĆA od 8. prosinca 1986. o godišnjim financijskim izvještajima i konsolidiranim financijskim izvještajima banaka i drugih financijskih institucija (86/635/EEZ)
---+SECTION 1 PRELIMINARY PROVISIONS AND SCOPE
------+Članak 1.
---------+Article 1 1.
---------+Article 1 2.
---------+Article 1 3.
---------+Article 1 4.
------+Članak 2.
---------+Article 2 1.
---------+Article 2 2.
---------+Article 2 4.
---+SECTION 2 GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT
------+Članak 3.
---+SECTION 3 LAYOUT OF THE BALANCE SHEET
------+Članak 4.
------+Article 4a
------+Članak 5.
------+Članak 6.
---------+Article 6 1.
---------+Article 6 2.
------+Članak 7.
------+Članak 8.
---------+Article 8 1.
---------+Article 8 2.
------+Članak 9.
---------+Article 9 1.
---------+Article 9 2.
------+Članak 10.
---------+Article 10 1.
---------+Article 10 2.
------+Članak 11.
------+Članak 12.
---------+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
------+Članak 13. Imovina: stavka 1. – Gotovina u blagajni, sredstva kod središnjih i poštanskih banaka
---------+Article 13 1.
---------+Article 13 2.
------+Članak 14. Imovina: stavka 2. – Trezorski zapisi i drugi blagajnički zapisi prihvatljivi za refinanciranje kod središnjih banaka
---------+Article 14 1.
---------+Article 14 2.
------+Članak 15. Imovina: stavka 3. – Zajmovi i predujmovi kreditnim institucijama
---------+Article 15 1.
---------+Article 15 2.
------+Članak 16. Imovina: stavka 4. – Zajmovi i predujmovi klijentima
------+Članak 17. Imovina: stavka 5. – Dužnički vrijednosni papiri uključujući vrijednosne papire s fiksnim prinosom
---------+Article 17 1.
---------+Article 17 2.
---------+Article 17 3.
------+Članak 18. Obveze: stavka 1. – Obveze prema kreditnim institucijama
---------+Article 18 1.
---------+Article 18 2.
------+Članak 19. Obveze: stavka 2. – Obveze prema klijentima
---------+Article 19 1.
---------+Article 19 2.
---------+Article 19 3.
------+Članak 20. Obveze: stavka 3. – Dugovanja evidentirana certifikatima
---------+Article 20 1.
---------+Article 20 2.
------+Članak 21. Obveze: stavka 8. – Podređene obveze
------+Članak 22. Obveze: stavka 9. – Upisani kapital
------+Članak 23. Obveze: stavka 11. – Pričuve
------+Članak 24. Izvanbilančne stavke: stavka 1. – Potencijalne obveze
------+Članak 25. Izvanbilančne stavke: stavka 2. – Preuzete obveze
---+SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT
------+Članak 26.
------+Članak 27.
------+Članak 28. Vodoravni obrazac
---+SECTION 6 SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT
------+Članak 29.
------+Članak 30.
------+Članak 31.
------+Članak 32.
------+Članak 33.
---------+Article 33 1.
---------+Article 33 2.
---------+Article 33 3.
---------+Article 33 4.
------+Članak 34.
---------+Article 34 1.
---------+Article 34 2.
---------+Article 34 3.
---+SECTION 7 VALUATION RULES
------+Članak 35.
---------+Article 35 1.
---------+Article 35 2.
---------+Article 35 3.
------+Članak 36.
---------+Article 36 1.
---------+Article 36 2.
------+Članak 37.
---------+Article 37 1.
---------+Article 37 2.
------+Članak 38.
---------+Article 38 1.
---------+Article 38 2.
------+Članak 39.
---------+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
------+Članak 40.
---------+Article 40 1.
---------+Article 40 2.
---------+Article 40 3.
---------+Article 40 4.
---------+Article 40 5.
---------+Article 40 6.
---------+Article 40 7.
------+Članak 41.
---------+Article 41 1.
---------+Article 41 2.
---+SECTION 9 PROVISIONS RELATING TO CONSOLIDATED ACCOUNTS
------+Članak 42.
---------+Article 42 1.
---------+Article 42 2.
------+Članak 43.
---------+Article 43 1.
---------+Article 43 2.
---+SECTION 10 PUBLICATION
------+Članak 44.
---------+Article 44 1.
---------+Article 44 2.
---------+Article 44 3.
---------+Article 44 4.
---------+Article 44 5.
---+SECTION 11 AUDITING
------+Članak 45.
---+SECTION 12 FINAL PROVISIONS
------+Članak 46.
------+Članak 47.
---------+Article 47 1.
---------+Article 47 2.
---------+Article 47 3.
------+Članak 48.
------+Članak 49.
 English - European Union - Financial Industry - Banking -

DIREKTIVA VIJEĆA od 8. prosinca 1986. o godišnjim financijskim izvještajima i konsolidiranim financijskim izvještajima banaka i drugih financijskih institucija (86/635/EEZ)

DIREKTIVA VIJEĆA

od 8. prosinca 1986.

o godišnjim financijskim izvještajima i konsolidiranim financijskim izvještajima banaka i drugih financijskih institucija

(86/635/EEZ)

1. Pregled

,
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 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi