35.
Article 150 is amended as follows: in paragraph 1, points (k) and (l) are replaced by the following: ‘(k) the list and classification of off-balance sheet items in Annexes II and IV; (l) adjustment of the provisions in Annexes III and V to XII in order to take account of developments on financial markets (in particular new financial products) or in accounting standards or requirements which take account of Community legislation, or with regard to convergence of supervisory practice.’; in paragraph 2, point (c) is replaced by the following: ‘(c) clarification of exemptions provided for in Article 113;’;
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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.