# Council Directive of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (86/635/EEC), Article 4a

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

Instead of the presentation of balance sheet items in accordance with Article 4, Member States may permit or require credit institutions, or certain classes of credit institution, to present those items classified by their nature and in order of their relative liquidity provided that the information given is at least equivalent to that otherwise required by Article 4.

---
Source: https://www.legislation.gov.uk/eudr/1986/635/article/4a (the official version)
Page: https://openlegislation.uk/eu-directive-1986-635/article-4a
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.