In the case of credit institutions the possibility of combining items pursuant to Article 4(3)(a) or (b) of Directive 78/660/EEC shall be restricted to balance sheet and profit and loss account sub-items preceded by lower-case letters and shall be authorized only under the rules laid down by the Member States to that end.
Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 20 January 1987 - onwards