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

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European Union · · · Cited by 1,538 · 08-12-1986

SECTION 1.
Article 1.
Article 2.
SECTION 2.
Article 3.
SECTION 3.
(a)Treasury bills and similar securities.
Article 5.
Article 6.
Article 7.
Article 8.
Article 9.
Article 10.
Article 11.
Article 12.
SECTION 4.
Article 13.
Article 14.
Article 15.
Article 16.
Article 17.
Article 18.
Article 19.
Article 20.
Article 21.
Article 22.
Article 23.
Article 24.
Article 25.
SECTION 5.
Article 26.
Article 27.
(a)Income from shares and other variable-yield securities.
(b)Income from participating interests.
(c)Income from shares in affiliated undertakings.
(b)Other administrative expenses.
Article 28.
A.Charges.
(b)Other administrative expenses.
B.Income.
(a)Income from shares and other variable-yield securities.
(b)Income from participating interests.
(c)Income from shares in affiliated undertakings.
SECTION 6.
Article 29.
Article 30.
Article 31.
Article 32.
Article 33.
Article 34.
SECTION 7.
Article 35.
Article 36.
Article 37.
Article 38.
Article 39.
SECTION 8.
Article 40.
Article 41.
SECTION 9.
Article 42.
Article 43.
SECTION 10.
Article 44.
SECTION 11.
Article 45.
SECTION 12.
Article 46.
Article 47.
Article 48.
Article 49.

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

Official Journal L 372 , 31/12/1986 P. 0001 - 0017
Finnish special edition: Chapter 6 Volume 2 P. 0136
Swedish special edition: Chapter 6 Volume 2 P. 0136

COUNCIL DIRECTIVE of 8 December 1986 on the annual accounts and consolidated accounts of banks

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