Council Directive 86/635/EEC of 8 December 1986 on the… Article 25
Article 25
Off-balance sheet: Item 2 - Commitments
This item shall include every irrevocable commitment which could give rise to a risk.
Notes on accounts shall state the nature and amount of any type of commitment which is material in relation to an institution's activities.
Commitments arising out of sale and repurchase transactions shall include commitments entered into by a credit institution in the context of sale and repurchase transactions (on the basis of firm agreements to sell with options to repurchase) within the meaning of Article 12 (3).
SECTION 5
LAYOUT OF THE PROFIT AND LOSS ACCOUNT
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 25 of Council Directive 86/635/EEC of 8 December 1986 on the… (LawPlayer, data as of 2026-07-04)
