BAD › Article 4
Article 4
official text, verbatim
The Member States shall prescribe the following layout for the balance sheet. As an alternative, Member States may permit or require credit institutions to adopt the presentation of the balance sheet set out in Article 4a.
Assets
Treasury bills and other bills eligible for refinancing with central banks:
Treasury bills and similar securities
Other bills eligible for refinancing with central banks (unless national law prescribes that such bills be shown under Assets items 3 and 4)
Loans and advances to credit institutions:
repayable on demand
other loans and advances
Loans and advances to customers
Debt securities including fixed-income securities:
issued by public bodies
issued by other borrowers, showing separately:
own-debt securities (unless national law requires their deduction from liabilities).
Shares and other variable-yield securities
participating interests in credit institutions (unless national law requires their disclosure in the notes on the accounts)
shares in credit institutions (unless national law requires their disclosure in the notes on the accounts)
Intangible assets as described under Assets headings B and C.I of Article 9 of Directive 78/660/EEC, showing separately:
formation expenses, as defined by national law and in so far as national law permits their being shown as an asset (unless national law requires their disclosure in the notes on the accounts)
goodwill, to the extent that it was acquired for valuable consideration (unless national law requires its disclosure in the notes on the accounts)
Tangible assets as described under Assets heading C.II of Article 9 of Directive 78/660/EEC, showing separately:
land and buildings occupied by a credit institution for its own activities (unless national law requires their disclosure in the notes on the accounts)
Subscribed capital unpaid, showing separately:
called-up capital (unless national law provides for called-up capital to be included under liabilities, in which case capital called but not yet paid must be included either in this Assets item or in Assets item 14)
Own shares (with an indication of their nominal value or, in the absence of a nominal value, their accounting par value to the extent that national law permits their being shown in the balance sheet)
Other assets
Subscribed capital called but not paid (unless national law requires that called-up capital be shown under Assets item 11
Prepayments and accrued income
Loss for the financial year (unless national law provides for its inclusion under Liabilities item 14)
Total assets
Liabilities
Amounts owed to credit institutions:
repayable on demand
with agreed maturity dates or periods of notice
Amounts owed to customers:
savings deposits, showing separately:
those repayable on demand and those with agreed maturity dates or periods of notice where national law provides for such a breakdown (unless national law provides for such information to be given in the notes on the accounts)
other debts
repayable on demand
with agreed maturity dates or periods of notice
Debts evidenced by certificates:
debt securities in issue
others
Other liabilities
Accruals and deferred income
provisions for pensions and similar obligations
provisions for taxation
Profit for the financial year (unless national law provides for its inclusion under Liabilities item 14)
Subordinated liabilities
Subscribed capital (unless national law provides, for called-up capital to be shown under this item. In that case, the amounts of subscribed capital and paid-up capital must be shown separately)
Profit or loss for the financial year (unless national law requires that this item be shown under Assets item 16 or Liabilities item 7)
Total liabilities
Off-balance sheet items
Contingent liabilities, showing separately:
acceptances and endorsements
guarantees and assets pledged as collateral security
Commitments, showing separately:
commitments arising out of sale and repurchase transactions