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Council Directive 86/635/EEC of 8 December 1986
On the annual accounts and consolidated accounts of banks and other financial institutions
- Recitals
SECTION 1 — PRELIMINARY PROVISIONS AND SCOPE- SECTION 2 — GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT
- SECTION 3 — LAYOUT OF THE BALANCE SHEET
- SECTION 4 — SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS
- Article 13 — Assets: Item 1 — Cash in hand, balances with central banks and post office banks
- Article 14 — Assets: Item 2 — Treasury bills and other bills eligible for refinancing with central banks
- Article 15 — Assets: Item 3 — Loans and advances to credit institutions
- Article 16 — Assets: Item 4 — Loans and advances to customers
- Article 17 — Assets: Item 5 — Debt securities including fixed-income securities
- Article 18 — Liabilities: Item 1 — Amounts owed to credit institutions
- Article 19 — Liabilities: Item 2 — Amounts owed to customers
- Article 20 — Liabilities: Item 3 — Debts evidenced by certificates
- Article 21 — Liabilities: Item 8 — Subordinated liabilities
- Article 22 — Liabilities: Item 9 — Subscribed capital
- Article 23 — Liabilities: Item 11 — Reserves
- Article 24 — Off-balance sheet: Item 1 — Contingent liabilities
- Article 25 — Off-balance sheet: Item 2 — Commitments
- SECTION 5 — LAYOUT OF THE PROFIT AND LOSS ACCOUNT
- SECTION 6 — SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT
- SECTION 7 — VALUATION RULES
- SECTION 8 — CONTENTS OF THE NOTES ON THE ACCOUNTS
- SECTION 9 — PROVISIONS RELATING TO CONSOLIDATED ACCOUNTS
- SECTION 10 — PUBLICATION
- SECTION 11 — AUDITING
- SECTION 12 — FINAL PROVISIONS