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

Consolidation Status: Updated to reflect all known changes

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

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