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SECTION 2 GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT
SECTION 3 LAYOUT OF THE BALANCE SHEET
Article 4.The Member States shall prescribe the following layout for the...
Article 4a.Instead of the presentation of balance sheet items in accordance...
Article 5.The following must be shown separately as sub-items of the...
Article 6.(1) Subordinated assets shall be shown separately as sub-items of...
Article 7.The Member States may permit the disclosure of the information...
Article 8.(1) Assets shall be shown under the relevant balance sheet...
Article 9.(1) Where a loan has been granted by a syndicate...
Article 10.(1) Funds which a credit institution administers in its own...
Article 11.Only those amounts which can at any time be withdrawn...
Article 12.(1) Sale and repurchase transactions shall mean transactions which involve...
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 17.Assets: Item 5 — Debt securities including fixed-income securities
Article 18.Liabilities: Item 1 — Amounts owed to credit institutions
Article 20.Liabilities: Item 3 — Debts evidenced by certificates
Article 24.Off-balance sheet: Item 1 — Contingent liabilities
SECTION 6 SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT
Article 29.Article 27, items 1 and 2 (vertical layout) Article 28,...
Article 30.Article 27, item 3 (vertical layout) Article 28, item B...
Article 31.Article 27, items 4 and 5 (vertical layout) Article 28,...
Article 32.Article 27, item 6 (vertical layout) Article 28, item A...
Article 33.Article 27, items 11 and 12 (vertical layout) Article 28,...
Article 34.Article 27, items 13 and 14 (vertical layout) Article 28,...
Article 35.(1) Assets items 9 and 10 must always be valued...
Article 36.(1) Where transferable securities which are not held as financial...
Article 37.(1) Article 39 of Directive 78/660/EEC shall apply to the...
Article 38.(1) Pending subsequent coordination, those Member States which exercise the...
Article 39.(1) Assets and liabilities denominated in foreign currency shall be...