Preamble
Recitals 29
Section 1 - PRELIMINARY PROVISIONS AND SCOPE (Article 1-2) 2
Section 2 - GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT (Article 3) 1
Section 3 - LAYOUT OF THE BALANCE SHEET (Article 4-12) 10
Section 4 - SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS (Article 13-25) 13
Section 5 - LAYOUT OF THE PROFIT AND LOSS ACCOUNT (Article 26-28) 3
Section 6 - SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT (Article 29-34) 6
Section 7 - VALUATION RULES (Article 35-39) 5
Section 8 - CONTENTS OF THE NOTES ON THE ACCOUNTS (Article 40-41) 2
Section 9 - PROVISIONS RELATING TO CONSOLIDATED ACCOUNTS (Article 42-43) 2
Section 10 - PUBLICATION (Article 44) 1
Section 11 - AUDITING (Article 45) 1
Section 12 - FINAL PROVISIONS (Article 46-49) 4
Amending acts 3

Preamble

COUNCIL DIRECTIVE

of 8 December 1986

on the annual accounts and consolidated accounts of banks and other financial institutions

(86/635/EEC)

THE COUNCIL OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community, and in particular Article 54 (3) (g) thereof,

Having regard to the proposal from the Commission (1),

HAS ADOPTED THIS DIRECTIVE:

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