{
  "url": "https://openlegislation.uk/eu-directive-1986-635/article-29",
  "json_url": "https://openlegislation.uk/eu-directive-1986-635/article-29.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/29",
  "kind": "article",
  "number": "29",
  "heading": null,
  "text": "Article 27, items 1 and 2 (vertical layout)\nArticle 28, items A 1 and B 1 (horizontal layout)\nInterest receivable and similar income and interest payable and similar charges.\nThese items shall include all profits and losses arising out of banking activities, including:\n(1) all income from assets entered under Assets items 1 to 5 in the balance sheet, however calculated. Such income shall also include income arising from the spreading on a time basis of the discount on assets acquired at an amount below, and liabilities contracted at an amount above, the sum payable at maturity;\n(2) all charges arising out of liabilities entered under Liabilities items 1, 2, 3 and 8, however calculated. Such charges shall also include charges arising from the spreading on a time basis of the premium on assets acquired at an amount above, and liabilities contracted at an amount below, the sum payable at maturity;\n(3) income and charges resulting from covered forward contracts, spread over the actual duration of the contract and similar in nature to interest;\n(4) fees and commission similar in nature to interest and calculated on a time basis or by reference to the amount of the claim or liability.",
  "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/29",
    "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."
}