Council Directive 91/674/EEC of 19 December 1991 on the… Article 51
Council Directive 91/674/EEC of 19 December 1991 on the… Article 51
Article 51
Article 35 of Directive 78/660/EEC shall apply to insurance undertakings subject to the following provisions:
(a)
it shall apply to assets shown under B and C and to fixed assets shown under F (I) as defined in Article 6 of this Directive;
(b)
paragraph 1 (c) (aa) shall apply to assets shown under C (II), (III) and (IV) and F (III) as defined in Article 6 of this Directive.
Member States may require that value adjustments be made in respect of transferable securities shown as investments, so that they are shown at the lower value to be attributed to them at the balance-sheet date.
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 51 of Council Directive 91/674/EEC of 19 December 1991 on the… (LawPlayer, data as of 2026-07-04)
