# Council Directive of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (86/635/EEC), Article 30

Extent: E+W+S+N.I.

Article 27, item 3 (vertical layout)
Article 28, item B 2 (horizontal layout)
Income from shares and other variable-yield securities, from participating interests, and from shares in affiliated undertakings
This item shall comprise all dividends and other income from variable-yield securities, from participating interests and from shares in affiliated undertakings. Income from shares in investment companies shall also be included under this item.

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Source: https://www.legislation.gov.uk/eudr/1986/635/article/30 (the official version)
Page: https://openlegislation.uk/eu-directive-1986-635/article-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.