council direct decemb annual account consolid account bank financi institut eec council european commun regard treati establish european commun articl thereof regard propos commiss oj oj oj regard opinion european parliament oj oj regard opinion econom social committe oj council direct eec juli base articl treati annual account type compani amend direct eec appli bank financi institut refer credit institut pend subsequ coordin view central import undertak commun coordin oj oj council direct eec june base articl treati consolid account derog credit institut expiri deadlin impos applic direct direct includ provis specif credit institut respect consolid account oj coordin urgent credit institut oper nation border creditor debtor member gener public improv compar annual account consolid account institut crucial import virtual member state commun credit institut mean council direct eec decemb coordin law regul administr provis relat take pursuit busi credit institut legal form competit bank sector advis confin coordin respect credit institut legal form cover direct eec opt scope includ compani firm defin paragraph articl treati oj financi institut concern scope direct confin financi institut take legal form refer direct eec financi institut subject direct automat direct link coordin respect credit institut aspect provis govern annual account consolid account impact area coordin author requir indic supervisori purpos view specif characterist credit institut adopt separ direct annual account consolid account institut impli set rule separ direct eec eec separ rule consist principl underli coordin compani law import role plai commun economi credit institut exclud framework rule devis undertak gener reason characterist credit institut account direct deal except rule contain direct eec eec structur content balanc sheet credit institut differ member state direct prescrib layout nomenclatur terminolog balanc sheet credit institut commun derog allow necessit legal form institut especi natur busi annual account consolid account compar number basic question disclosur transact balanc sheet balanc sheet settl interest greater compar content balanc sheet balanc sheet item determin precis appli layout definit item profit loss account compar figur balanc sheet profit loss account depend crucial valu asset liabil enter balanc sheet view risk bank maintain confid provis made possibl introduc liabil item balanc sheet entitl fund gener bank risk advis reason member state permit pend subsequ coordin credit institut discret valuat loan advanc secur case member state credit institut creat fund gener bank risk mention permit member state credit institut set charg incom profit loss account view special natur credit institut regard note account desir place foot credit institut case direct eec relief direct eec provid case small medium size credit institut light experi relief prove provid subsequ coordin reason scope allow member state direct eec exempt parent undertak consolid requir undertak consolid exce size extend credit institut applic provis consolid account credit institut requir adjust rule applic industri commerci compani explicit rule provid case mix group exempt subconsolid made subject addit condit scale bank network extend nation border constant develop annual account consolid account credit institut head offic member state publish member state establish examin problem aris connect subject matter direct notabl applic requir cooper repres member state commiss contact committe order avoid prolifer committe desir cooper place committe provid articl direct eec examin problem credit institut committe appropri constitut view complex matter credit institut cover direct allow longer period usual implement provis provis made review provis direct year experi applic light aim greater transpar harmon adopt direct section preliminari provis scope articl articl sentenc direct eec appli institut mention articl direct direct refer made direct eec eec articl balanc sheet articl profit loss account direct eec refer deem refer articl balanc sheet articl profit loss account direct refer direct eec eec articl direct eec deem refer articl take account articl direct refer made aforement provis direct eec balanc sheet item direct make equival provis refer deem refer item articl direct includ asset liabil question articl coordin measur prescrib direct appli credit institut mean indent articl direct eec compani firm defin paragraph articl treati financi institut legal form refer articl direct eec basi paragraph articl subject direct purpos direct credit institut includ financi institut context requir member state appli direct credit institut list articl direct eec institut member state defin articl direct eec affili central bodi member state case prejudic applic direct central bodi constitut central bodi affili institut subject consolid account includ annual report drawn audit publish accord direct credit institut greec eteba nation invest bank industri develop invest bank ireland industri provid societi unit kingdom friendli societi industri provid societi prejudic articl direct eec pend subsequ coordin member state case credit institut refer articl direct compani type list articl direct eec lai rule derog direct derog rule institut legal form case special credit institut lai rule derog direct derog rule special natur institut busi derog rule provid adapt layout nomenclatur terminolog content item balanc sheet profit loss account effect permit institut appli provid inform annual account institut subject direct member state inform commiss credit institut possibl categori month end period stipul articl inform commiss derog laid end derog review year notif direct commiss submit suitabl propos submit interim report year notif direct section gener provis balanc sheet profit loss account articl case credit institut possibl combin item pursuant articl direct eec restrict balanc sheet profit loss account item preced lower case letter author rule laid member state end section layout balanc sheet member state prescrib layout balanc sheet asset cash hand balanc central bank post offic bank treasuri bill bill elig refinanc central bank treasuri bill similar secur bill elig refinanc central bank nation law prescrib bill shown asset item loan advanc credit institut repay demand loan advanc loan advanc custom debt secur includ fix incom secur issu public bodi issu borrow show separ debt secur nation law requir deduct liabil share variabl yield secur particip interest show separ particip interest credit institut nation law requir disclosur note account share affili undertak show separ share credit institut nation law requir disclosur note account intang asset asset head articl direct eec show separ format expens defin nation law nation law permit shown asset nation law requir disclosur note account goodwil extent acquir valuabl consider nation law requir disclosur note account tangibl asset asset head ii articl direct eec show separ land build occupi credit institut activ nation law requir disclosur note account subscrib capit unpaid show separ call capit nation law call capit includ liabil case capit call paid includ asset item asset item share indic nomin absenc nomin account par extend nation law permit shown balanc sheet asset subscrib capit call paid nation law requir call capit shown asset item prepay accru incom loss financi year nation law inclus liabil item total asset liabil amount ow credit institut repay demand agre matur date period notic amount ow custom save deposit show separ repay demand agre matur date period notic nation law breakdown nation law inform note account debt ba repay demand bb agre matur date period notic debt evidenc certif debt secur issu liabil accrual defer incom provis liabil charg provis pension similar oblig provis taxat provis profit financi year nation law inclus liabil item subordin liabil subscrib capit nation law call capit shown item case amount subscrib capit paid capit shown separ share premium account reserv revalu reserv profit loss brought forward profit loss financi year nation law requir item shown asset item liabil item total liabil balanc sheet item conting liabil show separ accept endors guarante asset pledg collater secur commit show separ commit aris sale repurchas transact articl shown separ item item question claim evidenc certif affili undertak includ asset item claim evidenc certif undertak credit institut link virtu particip interest includ asset item liabil evidenc certif affili undertak includ liabil item liabil evidenc certif undertak credit institut link virtu particip interest includ liabil item articl subordin asset shown separ item item layout item creat accord articl asset evidenc certif subordin event wind bankruptci repaid claim creditor met articl member state permit disclosur inform refer articl duli broken relev item note account articl asset shown relev balanc sheet head credit institut draw balanc sheet pledg secur liabil parti assign secur parti credit institut includ balanc sheet asset pledg assign secur asset form cash hand credit institut articl loan grant syndic consist number credit institut credit institut particip syndic disclos part total loan fund case syndic loan paragraph amount fund guarante credit institut exce amount made addit guarante portion shown conting liabil balanc sheet item indent articl fund credit institut administ behalf parti shown balanc sheet credit institut acquir legal titl asset concern total amount asset liabil shown separ note account broken asset liabil item member state permit disclosur fund balanc sheet provid special rule fund exclud asset distribut event wind credit institut similar proceed asset acquir behalf parti shown balanc sheet articl amount time withdrawn notic matur period notic hour work dai agre regard repay demand articl sale repurchas transact transact involv transfer credit institut custom transferor credit institut custom transfere asset bill debt transfer secur subject agreement asset subsequ transfer back transferor price transfere undertak return asset date transferor transact question deem genuin sale repurchas transact transfere entitl return asset purchas price amount agre advanc date transact question deem sale option repurchas case sale repurchas transact refer paragraph asset transfer continu transferor balanc sheet purchas price receiv transferor shown amount ow transfere addit asset transfer disclos note transferor account transfere entitl show asset transfer balanc sheet purchas price paid transfere shown amount ow transferor case sale repurchas transact refer paragraph transferor entitl show balanc sheet asset transfer item shown asset transfere balanc sheet transferor enter balanc sheet item amount equal price agre event repurchas forward exchang transact option transact involv issu debt secur commit repurchas part issu matur similar transact regard sale repurchas transact mean articl section special provis relat balanc sheet item articl asset item cash hand balanc central bank post offic bank cash hand compris legal tender includ foreign note coin item includ balanc central bank post offic bank countri countri credit institut establish balanc readili time claim bodi shown loan advanc credit institut asset item loan advanc custom asset item articl asset item treasuri bill bill elig refinanc central bank item compris treasuri bill similar secur treasuri bill treasuri certif similar debt instrument issu public bodi elig refinanc central bank countri countri credit institut establish debt instrument issu public bodi fail meet condit shown asset item item compris bill elig refinanc central bank bill held portfolio purchas credit institut custom extent elig nation law refinanc central bank countri countri credit institut establish articl asset item loan advanc credit institut loan advanc credit institut compris loan advanc aris bank transact domest foreign credit institut credit institut draw balanc sheet actual design except loan advanc repres debt secur secur shown asset item purpos articl credit institut compris undertak list publish offici journal european commun pursuant articl direct eec central bank offici domest intern bank organ privat public undertak establish commun satisfi definit articl direct eec loan advanc undertak satisfi condit shown asset item articl asset item loan advanc custom loan advanc custom compris type asset form claim domest foreign custom credit institut actual design except loan advanc repres debt secur secur shown asset item articl asset item debt secur includ fix incom secur item compris negoti debt secur includ fix incom secur issu credit institut undertak public bodi secur issu includ shown asset item secur bear interest rate vari accord specif factor interest rate inter bank market euromarket regard debt secur includ fix incom secur repurchas negoti debt secur includ item articl liabil item amount ow credit institut amount ow credit institut includ amount aris bank transact ow domest foreign credit institut credit institut draw balanc sheet actual design except liabil repres debt secur secur shown liabil item purpos articl credit institut compris undertak list publish offici journal european commun pursuant articl direct eec central bank offici domest intern bank organ privat public undertak establish commun satisfi definit articl direct eec articl liabil item amount ow custom amount ow custom includ amount ow creditor credit institut mean articl actual design except liabil repres debt secur secur shown liabil item deposit satisfi condit laid nation law treat save deposit save bond shown item repres negoti certif articl liabil item debt evidenc certif item includ debt secur debt negoti certif issu deposit receipt bon de caiss liabil aris accept promissori note accept credit institut issu ist refinanc respect parti liabl drawe treat accept articl liabil item subordin liabil contractu agre event wind bankruptci liabil evidenc certif repaid claim creditor met liabil question shown item articl liabil item subscrib capit item compris amount actual design accord legal structur institut concern regard nation law equiti capit subscrib sharehold proprietor articl liabil item reserv item compris type reserv list articl direct eec liabil item iv defin member state prescrib type reserv credit institut legal structur cover direct eec type reserv refer paragraph shown separ item liabil item balanc sheet credit institut concern except revalu reserv shown item articl balanc sheet item conting liabil item compris transact institut underwritten oblig parti note account state natur amount type conting liabil materi relat institut activ liabil aris endors rediscount bill includ item nation law requir appli accept accept sureti asset pledg collater secur includ guarante oblig incur asset pledg collater secur behalf parti respect sureti irrevoc letter credit articl balanc sheet item commit item includ irrevoc commit give rise risk note account state natur amount type commit materi relat institut activ commit aris sale repurchas transact includ commit enter credit institut context sale repurchas transact basi firm agreement sell option repurchas mean articl section layout profit loss account articl present profit loss account member state prescrib layout provid articl member state prescrib layout undertak choos articl vertic layout interest receiv similar incom show separ aris fix incom secur interest payabl similar charg incom secur incom share variabl yield secur incom particip interest incom share affili undertak commiss receiv commiss payabl net profit net loss financi oper oper incom gener administr expens staff cost show separ wage salari social secur cost separ indic relat pension administr expens adjust respect asset item oper charg adjust respect loan advanc provis conting liabil commit adjust respect loan advanc provis conting liabil commit adjust respect transfer secur held financi fix asset particip interest share affili undertak adjust respect transfer secur held financi fix asset particip interest share affili undertak tax profit loss ordinari activ profit loss ordinari activ tax extraordinari incom extraordinari charg extraordinari profit loss tax extraordinari profit loss extraordinari profit loss tax tax shown preceed item profit loss financi year articl horizont layout charg interest payabl similar charg commiss payabl net loss financi oper gener administr expens staff cost show separ wage salari social secur cost separ indic relat pension administr expens adjust respect asset item oper charg adjust respect loan advanc provis conting liabil commit adjust respect transfer secur held financi fix asset particip interest share affili undertak tax profit loss ordinari activ profit loss ordinari activ tax extraordinari charg tax extraordinari profit loss extraordinari loss tax tax shown preced item profit financi year incom interest receiv similar incom show separ aris fix incom secur incom secur incom share variabl yield secur incom particip interest incom share affili undertak commiss receiv net profit financi oper adjust respect loan advanc provis conting liabil commit adjust respect transfer secur held financi fix asset particip interest share affili undertak oper incom profit loss ordinari activ tax extraordinari incom extraordinari profit tax loss financi year section special provis relat item profit loss account articl articl item vertic layout articl item horizont layout interest receiv similar incom interest payabl similar charg item includ profit loss aris bank activ includ incom asset enter asset item balanc sheet calcul incom includ incom aris spread time basi discount asset acquir amount liabil contract amount sum payabl matur charg aris liabil enter liabil item calcul charg includ charg aris spread time basi premium asset acquir amount liabil contract amount sum payabl matur incom charg result cover forward contract spread actual durat contract similar natur interest fee commiss similar natur interest calcul time basi refer amount claim liabil articl articl item vertic layout articl item horizont layout incom share variabl yield secur particip interest share affili undertak item compris dividend incom variabl yield secur particip interest share affili undertak incom share invest compani includ item articl articl item vertic layout articl item horizont layout commiss receiv commiss payabl prejudic articl commiss receiv includ incom respect servic suppli parti commiss payabl includ charg servic render parti commiss guarante loan administr behalf lender secur transact behalf parti commiss charg incom respect payment transact account administr charg commiss safe custodi administr secur commiss foreign currenc transact sale purchas coin preciou metal behalf parti commiss charg brokerag servic connect save insur contract loan articl articl item vertic layout articl item item horizont layout net profit net loss financi oper item cover net profit loss transact secur held financi fix asset adjust adjust secur take account articl appli differ result applic articl member state exercis option provid articl net profit loss adjust adjust includ relat secur includ trade portfolio net profit loss exchang activ prejudic articl point net profit loss bui sell oper involv financi instrument includ preciou metal articl articl item vertic layout articl item horizont layout adjust respect loan advanc provis conting liabil commit adjust respect loan advanc provis conting liabil commit item includ hand charg adjust respect loan advanc shown asset item provis conting liabil commit shown balanc sheet item hand credit recoveri written loan advanc amount written back earlier adjust provis member state exercis option provid articl item includ net profit loss transact secur includ asset item held financi fix asset defin articl includ trade portfolio adjust adjust secur take account articl appli differ result applic articl nomenclatur item adapt member state permit charg incom cover item set net item incom charg shown adjust respect loan advanc credit institut custom undertak credit institut link virtu particip interest affili undertak shown separ note account materi provis appli member state permit set pursuant paragraph articl articl item vertic layout articl item horizont layout adjust respect transfer secur held financi fix asset particip interest share affili undertak adjust respect transfer secur held financi fix asset particip interest share affili undertak item includ hand charg adjust respect asset shown asset item hand amount written back earlier adjust charg incom relat transfer secur held financi fix asset defin articl particip interest share affili undertak member state permit charg incom cover item set net item incom charg shown adjust respect transfer secur particip interest share affili undertak shown separ note account materi provis appli member state permit set pursuant paragraph section valuat rule articl asset item valu fix asset asset includ balanc sheet item valu fix asset intend continu basi normal undertak activ refer made financi fix asset section direct eec term case credit institut particip interest share affili undertak secur intend continu basi normal undertak activ debt secur includ fix incom secur held financi fix asset shown balanc sheet purchas price member state requir permit debt secur shown balanc sheet amount repay matur purchas price debt secur exce amount repay matur amount differ charg profit loss account member state requir permit amount differ written instal complet written time debt secur repaid differ shown separ balanc sheet note account purchas price debt secur amount repay matur member state requir permit amount differ releas incom instal period remain repay differ shown separ balanc sheet note account articl transfer secur held financi fix asset shown balanc sheet purchas price credit institut disclos note account differ purchas price higher market balanc sheet date member state requir permit transfer secur shown balanc sheet higher market balanc sheet date differ purchas price higher market disclos note account articl articl direct eec appli valuat credit institut loan advanc debt secur share variabl yield secur held financi fix asset pend subsequ coordin member state permit loan advanc credit institut custom asset item debt secur share variabl yield secur includ asset item held financi fix asset defin articl includ trade portfolio shown lower result applic articl direct eec requir prudenc dictat risk bank differ valu total amount asset mention applic aforement articl lower result applic subparagraph maintain credit institut decid adjust member state exercis option provid subparagraph articl direct articl direct eec appli articl pend subsequ coordin member state exercis option provid articl permit member state exercis option permit introduct liabil item entitl fund gener bank risk item includ amount credit institut decid put cover risk requir risk bank net balanc increas decreas fund gener bank risk shown separ profit loss account articl asset liabil denomin foreign currenc translat spot rate exchang rule balanc sheet date member state requir permit asset held financi fix asset tangibl intang asset cover specif cover spot forward market translat rate rule date acquisit uncomplet forward spot exchang transact translat spot rate exchang rule balanc sheet date member state requir forward transact translat forward rate rule balanc sheet date prejudic articl differ book valu asset liabil forward transact amount produc translat accord paragraph shown profit loss account member state requir permit differ produc translat accord paragraph includ part reserv distribut aris asset held financi fix asset tangibl intang asset transact undertaken cover asset member state provid posit translat differ aris forward transact asset liabil cover specif cover forward transact asset liabil shown profit loss account method articl direct eec member state provid translat differ transfer part directli reserv posit neg translat differ transfer reserv shown separ balanc sheet note account member state requir permit translat differ aris consolid retransl affili undertak capit reserv share particip interest capit reserv begin account period includ part consolid reserv translat differ aris translat transact undertaken cover capit reserv member state requir permit incom expenditur affili undertak particip interest translat consolid averag rate exchang rule account period section content note account articl articl direct eec appli subject articl direct provis addit inform requir articl direct eec credit institut disclos inform relat liabil item subordin liabil respect borrow exce total amount subordin liabil amount borrow currenc denomin rate interest matur date fact perpetu issu ii circumst earli repay requir iii term subordin exist provis convert subordin liabil capit form liabil term provis indic rule govern borrow place inform requir articl direct eec credit institut note account state separ asset item liabil item bb amount loan advanc liabil basi remain matur month month year year year year asset item loan advanc call short notic shown loan advanc liabil involv payment instal remain matur period balanc sheet date date instal fall due year date refer articl member state requir permit list matur asset liabil refer articl base origin agre matur period notic event credit institut acquir exist loan evidenc certif member state requir classif loan base remain matur date acquir purpos subparagraph origin agre matur loan period date draw date repay period notic deem period date notic date repay made loan advanc liabil redeem instal agre matur period date loan advanc liabil aros date instal fall due credit institut balanc sheet item refer subparagraph proport asset liabil due year balanc sheet date credit institut respect asset item debt secur includ fix incom secur liabil item debt secur issu proport asset liabil due year balanc sheet date member state requir inform refer subparagraph balanc sheet credit institut give particular asset pledg secur liabil parti includ conting liabil particular suffici detail liabil item balanc sheet item total amount asset pledg secur credit institut provid inform refer articl direct eec balanc sheet item inform repeat note account place inform requir articl direct eec credit institut note account proport incom relat item articl item articl geograph market take account manner credit institut organ market differ substanti articl direct eec appli refer articl direct eec articl direct deem refer articl articl direct derog articl direct eec credit institut disclos amount advanc credit grant member administr manageri supervisori bodi commit enter behalf guarante kind inform form total categori articl inform prescrib articl direct eec respect asset held fix asset defin articl direct oblig show adjust separ appli member state permit set off adjust pursuant articl direct event adjust combin item member state requir credit institut give inform note account breakdown transfer secur shown asset item list unlist secur breakdown transfer secur shown asset item secur pursuant articl held financi fix asset criterion distinguish categori transfer secur leas transact apport relev balanc sheet item breakdown asset item liabil item item vertic layout horizont layout item vertic layout horizont layout profit loss account main compon amount amount import purpos assess annual account explan natur amount charg paid account subordin liabil credit institut year review fact institut manag agenc servic parti scale busi kind materi relat institut activ aggreg amount asset liabil denomin foreign currenc translat currenc annual account drawn statement type unmatur forward transact outstand balanc sheet date indic type transact made materi extent purpos hedg effect fluctuat interest rate exchang rate market price made materi extent deal purpos type transact includ connect incom expenditur includ articl item articl item articl foreign currenc preciou metal transfer secur certif deposit asset section provis relat consolid account articl credit institut draw consolid account consolid annual report accord direct eec section provid member state recours articl direct eec paragraph articl appli parent undertak sole object acquir hold subsidiari undertak manag hold turn profit subsidiari undertak exclus credit institut articl direct eec appli subject articl direct paragraph articl articl direct eec appli member state make applic articl direct eec subject addit condit parent undertak declar guarante commit enter exempt undertak exist declar disclos account exempt undertak parent undertak credit institut mean articl direct inform refer indent articl direct eec amount fix asset net turnov replac sum item articl articl direct result appli articl direct eec subsidiari undertak credit institut includ consolid account share undertak temporarili held result financi assist oper view reorgan rescu undertak question annual account undertak attach consolid account addit inform note account natur term financi assist oper member state appli articl direct eec credit institut connect articl direct manag unifi basi pursuant contract provis memorandum articl associ articl direct eec except paragraph appli subject provis parent undertak credit institut subsidiari undertak consolid statu subsidiari undertak includ consolid activ direct extens bank concern servic ancillari bank leas factor manag unit trust manag dataprocess servic similar activ purpos layout consolid account articl direct appli refer articl direct eec articl direct eec appli asset deem fix asset pursuant articl direct articl direct eec appli respect content note consolid account subject articl direct section publicaton articl duli approv annual account credit institut annual report report person respons audit account publish laid nation law accord articl direct eec oj nation law permit annual report publish stipul case made public compani regist offic member state concern obtain copi part report request price copi exce administr cost paragraph appli duli approv consolid account consolid annual report report person respons audit account credit institut drawn annual account consolid account establish type compani list articl direct eec requir nation law publish document refer paragraph articl prescrib articl direct eec make public regist offic absenc regist offic princip place busi obtain copi document request price copi exce administr cost annual account consolid account credit institut publish member state credit institut branch mean indent articl direct eec member state requir document publish offici languag member state provid sanction failur compli public rule refer articl section audit articl member state appli articl iii direct eec public save bank statutori audit document undertak refer articl direct reserv exist supervisori bodi save bank time entri forc direct person respons compli condit laid articl direct eec oj section final provis articl contact committe establish accord articl direct eec meet constitut appropri function facilit prejudic articl treati harmon applic direct regular meet deal practic problem aris connect applic advis commiss addit amend direct articl member state bring forc law regul administr provis compli direct decemb forthwith inform commiss thereof member state provid provis refer paragraph appli annual account consolid account financi year begin januari calendar year member state commun commiss text main provis nation law adopt field govern direct articl year date refer articl council act propos commiss examin revis provis direct provid member state option articl light experi acquir appli direct aim greater transpar harmon provis refer direct articl direct address member state brussel decemb council presid lawson