Council Directive 91/674/EEC of 19 December 1991 on the… Article 22
Article 22
Where a Member States permits an undertaking's balance sheet to include funds the allocation of which either to policyholders or to shareholders has not been determined by the close of the financial year, those amounts shall be shown as liabilities under an item Ba (Fund for future appropriations).
Variations in this item shall derive from an item II (12a) (Transfers to or from the fund for future appropriations) 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 22 of Council Directive 91/674/EEC of 19 December 1991 on the… (LawPlayer, data as of 2026-07-04)
