1.Articles►M3Articles 2, 3, 4 (1),4(1), (3) to (5),(6), Articles 6, 7, 13, 14, 15 (3)15(3) and (4), Articles 16 to 21, 29 to 35, 37 to 41, 42 first sentence, 4542a (1),to 46,42f, 45(1), 46(1) and (2), 46a, Articles 48 to 50, 5150a, (1),50b, 54,50c, 51(1) and 51a, 56 to 5959, 60a, 61 and 6161a of Directive 78/660/EEC shall apply to the institutions mentioned in Article 2 of this Directive, except where this Directive provides otherwise.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.
2.Where reference is made in Directives 78/660/EEC and 83/349/EEC to Articles 99, 10 and 1010a (balance sheet) or to Articles 2322 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.
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.
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.