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Council Directive 86/635/EEC - Bank Accounts DirectiveRecitalsSection 1 Preliminary provisions and scope (arts. 1-2)Article 1Article 2Section 2 General provisions concerning the balance sheet and the profit and loss account (art. 3)Article 3Section 3 Layout of the balance sheet (arts. 4-12)Article 4Article 4aArticle 5Article 6Article 7Article 8Article 9Article 10Article 11Article 12Section 4 Special provisions relating to certain balance sheet items (arts. 13-25)Article 13Article 14Article 15Article 16Article 17Article 18Article 19Article 20Article 21Article 22Article 23Article 24Article 25Section 5 Layout of the profit and loss account (arts. 26-28)Article 26Article 27Article 28Section 6 Special provisions relating to certain items in the profit and loss account (arts. 29-34)Article 29Article 30Article 31Article 33Article 32Article 34Section 7 Valuation rules (arts. 35-39)Article 35Article 36Article 37Article 38Article 39Section 8 Contents of the notes on the accounts (arts. 40-41)Article 40Article 41Section 9 Provisions relating to consolidated accounts (arts. 42-43)Article 42Article 43Section 10 Publication (art. 44)Article 44Section 11 Auditing (art. 45)Article 45Section 12 Final provisions (arts. 46-49)Article 46Article 47Article 48Article 49Done at
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Section 5 Layout of the profit and loss account (arts. 26-28)

Article 26
Article 27
Article 28
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