Article 3
In the case of credit institutions the possibility of combining items pursuant to Article 4 (3) (a) or (b) of Directive 78/660/EEC shall be restricted to balance sheet and profit and loss account sub-items preceded by lower-case letters and shall be authorized only under the rules laid down by the Member States to that end. SECTION 3 LAYOUT OF THE BALANCE SHEET The Member States shall prescribe the following layout for the balance sheet. Assets 1. Cash in hand, balances with central banks and post office banks. 2. Treasury bills and other bills eligible for refinancing with central banks: (a) Treasury bills and similar securities (b) Other bills eligible for refinancing with central banks (unless national law prescribes that such bills be shown under Assets items 3 and 4) 3. Loans and advances to credit institutions: (a) repayable on demand (b) other loans and advances 4. Loans and advances to customers 5. Debt securities including fixed- income securities: (a) issued by public bodies (b) issued by other borrowers, showing separately: - own-debt securities (unless national law requires their deduction from liabilities). 6. Shares and other variable-yield securities 7. Participating interests, showing separately: - participating interests in credit institutions (unless national law requires their disclosure in the notes on the accounts) 8. Shares in affiliated undertakings, showing separately: - shares in credit institutions (unless national law requires their disclosure in the notes on the accounts) 9. Intangible assets as described under Assets headings B and C.I of Article 9 of Directive 78/660/EEC, showing separately: - formation expenses, as defined by national law and in so far as national law permits their being shown as an asset (unless national law requires their disclosure in the notes on the accounts) - goodwill, to the extent that it was acquired for valuable consideration (unless national law requires its disclosure in the notes on the accounts) 10. Tangible assets as described under Assets heading C.II of Article 9 of Directive 78/660/EEC, showing separately: - land and buildings occupied by a credit institution for its own activities (unless national law requires their disclosure in the notes on the accounts) 11. Subscribed capital unpaid, showing separately: - called-up capital (unless national law provides for called-up capital to be included liabilities, in which case capital called but not yet paid must be included either in this Assets item or in Assets item 14) 12. Own shares (with an indication of their nominal value or, in the absence of a nominal value, their accounting par value to the extend that national law permits their being shown in the balance sheet) 13. Other assets 14. Subscribed capital called but not paid (unless national law requires that called-up capital be shown under Assets item 11 15. Prepayments and accrued income 16. Loss for the financial year (unless national law provides for its inclusion under Liabilities item 14) Total assets Liabilities 1. Amounts owed to credit institutions: (a) repayable on demand (b) with agreed maturity dates or periods of notice 2. Amounts owed to customers: (a) savings deposits, showing separately: - those repayable on demand and those with agreed maturity dates or periods of notice where national law provides for such a breakdown (unless national law provides for such information to be given in the notes on the accounts) (b) other debts (ba) repayable on demand (bb) with agreed maturity dates or periods of notice 3. Debts evidenced by certificates: (a) debt securities in issue (b) others 4. Other liabilities 5. Accruals and deferred income 6. Provisions for liabilities and charges: (a) provisions for pensions and similar obligations (b) provisions for taxation (c) other provisions 7. Profit for the financial year (unless national law provides for its inclusion under Liabilities item 14) 8. Subordinated liabilities 9. Subscribed capital (unless national law provides for called-up capital to be shown under this item. In that case, the amounts of subscribed capital and paid-up capital must be shown separately) 0. Share premium account 1. Reserves 2. Revaluation reserve 3. Profit or loss brought forward 4. Profit or loss for the financial year (unless national law requires that this item be shown under Assets item 16 or Liabilities item 7) Total liabilities Off-balance sheet items 1. Contingent liabilities, showing separately: - acceptances and endorsements - guarantees and assets pledged as collateral security 2. Commitments, showing separately: - commitments arising out of sale and repurchase transactions