德国和欧盟经济法数据库

 法律指令 86/635/EEC

I. 描述

Whereas such coordination has also become urgent because more and more credit institutions are operating across national borders; whereas for creditors, debtors and members and for the general public improved comparability of the annual accounts and consolidated accounts of these institutions is of crucial importance;

Whereas in virtually all the Member States of the Community credit institutions within the meaning of Council Directive 77/780/EEC of the 12 December 1977 on the coordination of laws, regulations and administrative provisions relating to the taking up and pursuit of the business of credit institutions, having many different legal forms, are in competition with one another in the banking sector; whereas it therefore seems advisable not to confine coordination in respect of these credit institutions to the legal forms covered by Directive 78/660/EEC but rather to opt for a scope which includes all companies and firms as defined in the second paragraph of Article 58 of the Treaty

II. 基本信息

标题

Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions

状态
现存
法律指令
86/635/EEC
官方. 版本
公告. EEC 号. L (Legislation), 公布 372/1, 年 1986, S.
日期
1986/12/08
公告
1986/12/31
法案
普通的法律法案
法律基础
Art. 54 Abs. 3 g) EEC
法的实施
Consultation procedure

III. 文本和产生历史

1. 文本

Titel
Allg. Daten
Textfassung

原始.版本 :
Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions

  86/635/EEC

Beschluss:
1986/12/08 (D)
Verkuendung:
1986/12/31 (V)
(D) 日期 | (V)公布

Legend

Legislative Act Status

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目录

I. 描述
II. 基本信息
III. 文本和产生历史
1. 文本