{
  "url": "https://openlegislation.uk/eu-directive-1986-635/article-28",
  "json_url": "https://openlegislation.uk/eu-directive-1986-635/article-28.json",
  "legislation": "eudr/1986/635",
  "legislation_title": "Council Directive of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (86/635/EEC)",
  "legislation_url": "https://openlegislation.uk/eu-directive-1986-635",
  "path": "article/28",
  "kind": "article",
  "number": "28",
  "heading": "Horizontal layout",
  "text": "A.. Charges\n1.. Interest payable and similar charges\n2.. Commissions payable\n3.. Net loss on financial operations\n4.. General administrative expenses:\n(a) Staff costs, showing separately:\nwages and salaries\nsocial security costs, with a separate indication of those relating to pensions\n(b) Other administrative expenses\n5.. Value adjustments in respect of Assets items 9 and 10\n6.. Other operating charges\n7.. Value adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments\n8.. Value adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings\n9.. Tax on profit or loss on ordinary activities\n10.. Profit or loss on ordinary activities after tax\n11.. Extraordinary charges\n12.. Tax on extraordinary profit or loss\n13.. Extraordinary loss after tax\n14.. Other taxes not shown under the preceding items\n15.. Profit for the financial year\nB.. Income\n1.. Interest receivable and similar income, showing separately that arising from fixed-income securities\n2.. Income from securities:\n(a) Income from shares and other variable-yield securities\n(b) Income from participating interests\n(c) Income from shares in affiliated undertakings\n3.. Commissions receivable\n4.. Net profit on financial operations\n5.. Value re-adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments\n6.. Value re-adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings\n7.. Other operating income\n8.. Profit or loss on ordinary activities after tax\n9.. Extraordinary income\n10.. Extraordinary profit after tax\n11.. Loss for the financial year",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1986/635/article/28",
    "retrieved_at": "2026-11-01T15:23:33.227242+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}