icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
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
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 7th January 2025
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext

Section 9 Provisions relating to consolidated accounts (arts. 42-43)

Article 42
Article 43
PreviousNext