Council Directive 86/635/EEC

Preamble

• amended Preamble

Recitals

Section 1 - PRELIMINARY PROVISIONS AND SCOPE inserted

• amendedmovedrenamed Article 1 - ▼M2 Section 1 from top level was “Article 1”
• amendedmoved Article 2 Section 1 from top level

Section 2 - GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT inserted

• amendedmoved Article 3 Section 2 from top level

Section 3 - LAYOUT OF THE BALANCE SHEET inserted

• inserted Article 4 - ▼M2 Section 3
• inserted Article 4a Section 3
• amendedmovedrenamed Article 5 Section 3 from top level was “Article 5 - The following must be shown separately as sub-items of the items in question:”
• moved Article 6 Section 3 from top level
• moved Article 7 Section 3 from top level
• moved Article 8 Section 3 from top level
• moved Article 9 Section 3 from top level
• moved Article 10 Section 3 from top level
• moved Article 11 Section 3 from top level
• amendedmoved Article 12 Section 3 from top level

Section 4 - SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS inserted

• amendedmovedrenamed Article 13 - Assets: Item 1 — Cash in hand, balances with central banks and post office banks Section 4 from top level was “Article 13 - Assets: Item 1 - Cash in hand, balances with central banks and post office banks”
• amendedmovedrenamed Article 14 - Assets: Item 2 — Treasury bills and other bills eligible for refinancing with central banks Section 4 from top level was “Article 14”
• amendedmovedrenamed Article 15 - Assets: Item 3 — Loans and advances to credit institutions Section 4 from top level was “Article 15 - Assets: Item 3 - Loans and advances to credit Institutions”
• movedrenamed Article 16 - Assets: Item 4 — Loans and advances to customers Section 4 from top level was “Article 16 - Assets: Item 4 - Loans and advances to customers”
• amendedmovedrenamed Article 17 - Assets: Item 5 — Debt securities including fixed-income securities Section 4 from top level was “Article 17 - Assets: Item 5 - Debt securities including fixed-income securities”
• amendedmovedrenamed Article 18 - Liabilities: Item 1 — Amounts owed to credit institutions Section 4 from top level was “Article 18 - Liabilities: Item 1 - Amounts owed to credit institutions”
• amendedmovedrenamed Article 19 - Liabilities: Item 2 — Amounts owed to customers Section 4 from top level was “Article 19 - Liabilities: Item 2 - Amounts owed to customers”
• amendedmovedrenamed Article 20 - Liabilities: Item 3 — Debts evidenced by certificates Section 4 from top level was “Article 20 - Liabilities: Item 3 - Debts evidenced by certificates”
• movedrenamed Article 21 - Liabilities: Item 8 — Subordinated liabilities Section 4 from top level was “Article 21 - Liabilities: Item 8 - Subordinated liabilities”
• movedrenamed Article 22 - Liabilities: Item 9 — Subscribed capital Section 4 from top level was “Article 22 - Liabilities: Item 9 - Subscribed capital”
• movedrenamed Article 23 - Liabilities: Item 11 — Reserves Section 4 from top level was “Article 23 - Liabilities: Item 11 - Reserves”
• movedrenamed Article 24 - Off-balance sheet: Item 1 — Contingent liabilities Section 4 from top level was “Article 24 - Off-balance sheet: Item 1 - Contingent liabilities”
• amendedmovedrenamed Article 25 - Off-balance sheet: Item 2 — Commitments Section 4 from top level was “Article 25 - Off-balance sheet: Item 2 - Commitments”

Section 5 - LAYOUT OF THE PROFIT AND LOSS ACCOUNT inserted

• amendedmoved Article 26 Section 5 from top level
• amendedmoved Article 27 - Vertical layout Section 5 from top level
• amendedmoved Article 28 - Horizontal layout Section 5 from top level

Section 6 - SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT inserted

• amendedmovedrenamed Article 29 Section 6 from top level was “Article 29 - Article 27, items 1 and 2 (vertical layout)”
• amendedmovedrenamed Article 30 Section 6 from top level was “Article 30 - Article 27, item 3 (vertical layout)”
• amendedmovedrenamed Article 31 Section 6 from top level was “Article 31 - Article 27, items 4 and 5 (vertical layout)”
• amendedmovedrenamed Article 32 Section 6 from top level was “Article 32 - Article 27, item 6 (vertical layout)”
• amendedmovedrenamed Article 33 Section 6 from top level was “Article 33 - Article 27, items 11 and 12 (vertical layout)”
• amendedmovedrenamed Article 34 Section 6 from top level was “Article 34 - Article 27, items 13 and 14 (vertical layout)”

Section 7 - VALUATION RULES inserted

• amendedmoved Article 35 Section 7 from top level
• amendedmoved Article 36 Section 7 from top level
• amendedmoved Article 37 Section 7 from top level
• amendedmoved Article 38 Section 7 from top level
• amendedmoved Article 39 Section 7 from top level

Section 8 - CONTENTS OF THE NOTES ON THE ACCOUNTS inserted

• amendedmoved Article 40 Section 8 from top level
• amendedmoved Article 41 Section 8 from top level

Section 9 - PROVISIONS RELATING TO CONSOLIDATED ACCOUNTS inserted

• moved Article 42 Section 9 from top level
• amendedmoved Article 43 Section 9 from top level

Section 10 - PUBLICATION inserted

• amendedmoved Article 44 Section 10 from top level

Section 11 - AUDITING inserted

• amendedmoved Article 45 Section 11 from top level

Section 12 - FINAL PROVISIONS inserted

• amendedmoved Article 46 Section 12 from top level
• moved Article 47 Section 12 from top level
• amendedmoved Article 48 Section 12 from top level
• moved Article 49 Section 12 from top level