{
  "url": "https://openlegislation.uk/eu-directive-1986-635/article-32",
  "json_url": "https://openlegislation.uk/eu-directive-1986-635/article-32.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/32",
  "kind": "article",
  "number": "32",
  "heading": null,
  "text": "Article 27, item 6 (vertical layout)\nArticle 28, item A 3 or item B 4 (horizontal layout)\nNet profit or net loss on financial operations.\nThis item covers:\n1.. the net profit or loss on transactions in securities which are not held as financial fixed assets together with value adjustments and value re-adjustments on such securities, taking into account, where Article 36 (2) has been applied, the difference resulting from application of that article; however, in those Member States which exercise the option provided for in Article 37, these net profits or losses and value adjustments and value re-adjustments shall be included only in so far as they relate to securities included in a trading portfolio;\n2.. the net profit or loss on exchange activities, without prejudice to Article 29, point 3;\n3.. the net profits and losses on other buying and selling operations involving financial instruments, including precious metals.",
  "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/32",
    "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."
}