Council Directive 86/635/EEC - Bank Accounts Directive

Version status: Entered into force | Document consolidation status: Updated to reflect all known changes

Published date: 31 December 1986

	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