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

Version 2006-09-05· CELEX 31986L0635 · in force

• Article 1
• Article 2
• Article 3
• Article 4 63
• Article 4a
• Article 5
• Article 6
• Article 7
• Article 8
• Article 9
• Article 10
• Article 11
• Article 12
• Article 13 Assets: Item 1 — Cash in hand, balances with central banks and post office banks9
• 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 capital8
• Article 23 Liabilities: Item 11 — Reserves
• Article 24 Off-balance sheet: Item 1 — Contingent liabilities2
• Article 25 Off-balance sheet: Item 2 — Commitments2
• Article 26
• Article 27 Vertical layout151
• Article 28 Horizontal layout1
• Article 29
• Article 30
• Article 31
• Article 32 6
• Article 33 9
• Article 34
• Article 35 9
• Article 36 10
• Article 37 13
• Article 38 6
• Article 39 5
• Article 40
• Article 41
• Article 42
• Article 43
• Article 44
• Article 45
• Article 46
• Article 47
• Article 48
• Article 49