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Council Directive 86/635/EEC - Bank Accounts DirectiveRecitalsSection 1 Preliminary provisions and scope (arts. 1-2)Article 1Article 2Section 2 General provisions concerning the balance sheet and the profit and loss account (art. 3)Article 3Section 3 Layout of the balance sheet (arts. 4-12)Article 4Article 4aArticle 5Article 6Article 7Article 8Article 9Article 10Article 11Article 12Section 4 Special provisions relating to certain balance sheet items (arts. 13-25)Article 13Article 14Article 15Article 16Article 17Article 18Article 19Article 20Article 21Article 22Article 23Article 24Article 25Section 5 Layout of the profit and loss account (arts. 26-28)Article 26Article 27Article 28Section 6 Special provisions relating to certain items in the profit and loss account (arts. 29-34)Article 29Article 30Article 31Article 33Article 32Article 34Section 7 Valuation rules (arts. 35-39)Article 35Article 36Article 37Article 38Article 39Section 8 Contents of the notes on the accounts (arts. 40-41)Article 40Article 41Section 9 Provisions relating to consolidated accounts (arts. 42-43)Article 42Article 43Section 10 Publication (art. 44)Article 44Section 11 Auditing (art. 45)Article 45Section 12 Final provisions (arts. 46-49)Article 46Article 47Article 48Article 49Done at
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AI Summary of Council Directive 86/635/EEC - Bank Accounts Directive

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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Published date: 31 December 1986

Council Directive 86/635/EEC - Bank Accounts Directive

Future version Draft proposed change
Recitals
Section 1 Preliminary provisions and scope (arts. 1-2)
Article 1
Article 2
Section 2 General provisions concerning the balance sheet and the profit and loss account (art. 3)
Article 3
Section 3 Layout of the balance sheet (arts. 4-12)
Article 4
Article 4a
Article 5
Article 6
Article 7
Article 8
Article 9
Article 10
Article 11
Article 12
Section 4 Special provisions relating to certain balance sheet items (arts. 13-25)
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 Layout of the profit and loss account (arts. 26-28)
Article 26
Article 27
Article 28
Section 6 Special provisions relating to certain items in the profit and loss account (arts. 29-34)
Article 29
Article 30
Article 31
Article 33
Article 32
Article 34
Section 7 Valuation rules (arts. 35-39)
Article 35
Article 36
Article 37
Article 38
Article 39
Section 8 Contents of the notes on the accounts (arts. 40-41)
Article 40
Article 41
Section 9 Provisions relating to consolidated accounts (arts. 42-43)
Article 42
Article 43
Section 10 Publication (art. 44)
Article 44
Section 11 Auditing (art. 45)
Article 45
Section 12 Final provisions (arts. 46-49)
Article 46
Article 47
Article 48
Article 49
Done at
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