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Council Directive 86/635/EEC of 8 December 1986 on the… Article 22

Article 22

Liabilities: Item 9 - Subscribed capital This item shall comprise all amounts, regardless of their actual designations, which, in accordance with the legal structure of the institution concerned, are regarded under national law as equity capital subscribed by the shareholders or other proprietors.

Read the full instrument → · Read this in context: SECTION 4 — SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS →

Other provisions in SECTION 4 — SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 22 of Council Directive 86/635/EEC of 8 December 1986 on the… (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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