Council Directive 91/674/EEC of 19 December 1991 on the… Article 5
Council Directive 91/674/EEC of 19 December 1991 on the… Article 5
Article 5
The combination of items under the conditions laid down in Article 4 (3) (a) or (b) of Directive 78/660/EEC shall be restricted in the case of insurance undertakings,
- as regards the balance sheet, to items preceded by arabic numerals, except for items concerning technical provisions, and
- as regards the profit and loss account, to items preceded by one or more lower-case letters, except for items I (1) and (4) and II (1), (5) and (6).
Combination shall be authorized only under the rules laid down by the Member States.
SECTION 3 Layout of the balance sheet
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 5 of Council Directive 91/674/EEC of 19 December 1991 on the… (LawPlayer, data as of 2026-07-04)
