(42)The precise accounting technique to be used for the calculation of own funds, the solvency ratio, and for the assessment of the concentration of exposures must take account of the provisions of Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions 10, which incorporates certain adaptations of the provisions of Council Directive 83/349/EEC of 13 June 1983 based on Article 44(2)(g) of the Treaty on consolidated accounts 11.
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New version applies from 20/07/2006 — introduced by Directive 2006/48/EC (CRD).
144 provisions change.
Recital 42 is deleted from 20/07/2006.