{
  "url": "https://openlegislation.uk/eu-directive-1986-635",
  "json_url": "https://openlegislation.uk/eu-directive-1986-635.json",
  "id": "eudr/1986/635",
  "title": "Council Directive of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (86/635/EEC)",
  "short_title": "Council Directive of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (86/635/EEC)",
  "long_title": "Council Directive of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (86/635/EEC)",
  "citation": "EU Directive 1986/635",
  "type": "eudr",
  "year": "1986",
  "number": "635",
  "version": "current",
  "date": "1986-12-08",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-directive-1986-635/introduction",
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    },
    {
      "path": "section/1",
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      "heading": "PRELIMINARY PROVISIONS AND SCOPE",
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    {
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      "heading": "GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT",
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      "path": "section/3",
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      "path": "article/18",
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      "heading": "Liabilities: Item 8 — Subordinated liabilities",
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    {
      "path": "article/24",
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      "heading": "Off-balance sheet: Item 1 — Contingent liabilities",
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