council direct februari oblig branch establish member state credit institut financi institut head offic member state public annual account document eec council european commun regard treati establish european econom commun articl thereof regard propos commiss cooper european parliament regard opinion econom social committe establish european intern market presuppos branch credit institut financi institut head offic member state treat branch credit institut financi institut head offic member state mean regard public annual account document suffici branch institut head offic member state publish annual account document institut part instrument coordin disclosur requir respect branch provis made document particular relat branch establish member state type compani govern law member state includ bank financi institut publish disclosur account document refer made specif provis laid bank financi institut present practic member state requir branch credit institut financi institut head offic member state publish annual account relat activ longer justifi adopt council direct eec decemb annual account consolid account bank financi institut public annual branch account case provid public creditor adequ view financi situat undertak part view isol hand view present level integr inform activ branch establish member state credit institut financi institut head offic member state disregard extent inform limit prevent distort competit direct affect disclosur requir annual account affect oblig branch credit institut financi institut provid inform pursuant requir deriv social legisl regard employe right inform host countri right supervis credit institut financi institut fiscal legisl statist purpos equal competit mean regard branch credit institut financi institut head offic member countri branch hand publish annual account document adher standard equival commun hand branch publish annual account relat activ fulfil abovement condit equival requir direct annual account document credit institut financi institut head offic member countri lead problem assess problem area cover direct implement dealt repres member state commiss jointli contact committe order number committe limit cooper carri framework committe set articl council direct eec juli annual account type compani amend direct eec problem relat credit institut dealt committe appropri constitut adopt direct articl scope coordin measur prescrib direct appli branch establish member state credit institut financi institut mean articl direct eec head offic member state credit institut financi institut head offic member countri direct appli credit institut financi institut legal form compar legal form abovement articl indent articl direct eec appli mutati mutandi branch credit institut financi institut cover direct articl provis relat branch credit institut financi institut head offic member state member state requir branch credit institut financi institut head offic member state publish accord articl direct eec credit institut financi institut document refer annual account consolid account annual report consolid annual report opinion person respons audit annual account consolid account document drawn audit manner requir law member state credit institut financi institut head offic accord direct eec branch requir publish annual account relat activ member state pend coordin requir branch publish addit inform incom cost branch deriv item articl item articl direct eec averag number staff emploi branch total claim liabil attribut branch broken respect credit institut respect custom amount claim liabil express currenc member state branch establish total asset amount item asset liabil balanc sheet item defin articl parallel articl direct eec case item asset breakdown secur regard financi fix asset pursuant articl direct eec inform requir accuraci accord annual account check person author audit account law member state branch establish articl provis relat branch credit institut financi institut head offic member countri member state requir branch credit institut financi institut head offic member countri publish document articl drawn audit manner requir law countri head offic accord provis set document conform equival document drawn accord direct eec condit reciproc commun credit institut financi institut fulfil member countri head offic situat articl appli case refer paragraph member state requir branch publish annual account relat activ case paragraph member state requir branch publish inform refer articl amount endow capit articl direct eec appli analog branch credit institut financi institut cover direct articl languag public member state requir document provid direct publish offici nation languag languag translat thereof certifi articl work contact committe contact committe set pursuant articl direct eec constitut appropri facilit prejudic articl treati harmon applic direct regular meet deal practic problem aris connect applic assess equival document facilit decis compar equival legal form refer articl advis commiss addit amend direct final provis articl member state bring forc law regul administr provis compli direct januari forthwith inform commiss thereof member state provid provis refer paragraph appli time annual account financi year begin januari calendar year member state commun commiss text main provis nation law adopt field cover direct articl year date refer articl council act propos commiss examin commiss propos cooper european parliament revis articl light experi acquir appli direct aim elimin addit inform refer articl take account progress made strive harmon account bank financi institut articl direct address member state brussel februari council presid solchaga catalan oj oj oj oj oj oj oj oj