Council Directive 86/635/EEC of 8 December 1986 on the… Article 30

Article 30

Article 27, item 3 (vertical layout) Article 28, item B 2 (horizontal layout) Income from shares and other variable-yield securities, from participating interests, and from shares in affiliated undertakings This item shall comprise all dividends and other income from variable-yield securities, from participating interests and from shares in affiliated undertakings. Income from shares in investment companies shall also be included under this item.

Read the full instrument → · Read this in context: SECTION 6 — SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT →

Other provisions in SECTION 6 — SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN 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 30 of Council Directive 86/635/EEC of 8 December 1986 on the… (LawPlayer, data as of 2026-07-04)

What to look at next

Council Directive 86/635/EEC of 8 December 1986 on the…, full textChapter navigation and full text, so you can read this section in contextEuropean Union legislation EU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year SECTION 6 — SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections