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

Council Directive 86/635/EEC

Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions

Showing the text as of 08/07/2016

50 articles

29 recitals

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Official text · consolidated version 05/09/2006 (in force)