Chwilio Deddfwriaeth

Council Directive of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (91/674/EEC)

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  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
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Deddfwriaeth yn deillio o’r UE

Pan adawodd y DU yr UE, cyhoeddodd legislation.gov.uk ddeddfwriaeth yr UE a gyhoeddwyd gan yr UE hyd at ddiwrnod cwblhau’r cyfnod gweithredu (31 Rhagfyr 2020 11.00 p.m.). Ar legislation.gov.uk, mae'r eitemau hyn o ddeddfwriaeth yn cael eu diweddaru'n gyson ag unrhyw ddiwygiadau a wnaed gan y DU ers hynny.

Changes over time for: SECTION 2

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Cyhoeddir Cyfarwyddebau’r UE ar y wefan hon i gynorthwyo croesgyfeirio o ddeddfwriaeth y DU. Ers diwrnod cwblhau’r cyfnod gweithredu (31 Rhagfyr 2020 11.00 p.m.) nid oes unrhyw ddiwygiadau wedi'u cymhwyso i'r fersiwn hon.

SECTION 2U.K.General provisions concerning the balance sheet and the profit and loss account

Article 5U.K.

The combination of items under the conditions laid down in Article 4 (3) (a) or (b) of Directive 78/660/EEC shall be restricted in the case of insurance undertakings,

  • as regards the balance sheet, to items preceded by arabic numerals, except for items concerning technical provisions, and

  • as regards the profit and loss account, to items preceded by one or more lower-case letters, except for items I (1) and (4) and II (1), (5) and (6).

Combination shall be authorized only under the rules laid down by the Member States.

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