# Council Directive of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (86/635/EEC), Article 5

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

The following must be shown separately as sub-items of the items in question:
claims, whether or not evidenced by certificates, on affiliated undertakings and included in Assets items 2 to 5,
claims, whether or not evidenced by certificates, on undertakings with which a credit institution is linked by virtue of a participating interest and included in Assets items 2 to 5,
liabilities, whether or not evidenced by certificates, to affiliated undertakings and included in Liabilities items 1, 2, 3 and 8.
liabilities, whether or not evidenced by certificates, to undertakings with which a credit institution is linked by virtue of a participating interest and included in Liabilities items 1, 2, 3 and 8.

---
Source: https://www.legislation.gov.uk/eudr/1986/635/article/5 (the official version)
Page: https://openlegislation.uk/eu-directive-1986-635/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.