Rules 95 and 96.

Article 19, paragraph 3

For the purpose of applying Articles 14c, 14d(3) and 17 of the Regulation and Articles 6(1), 10b, 11(1), 11a(1), 12a, 13(2), 13(3), 14(1), 14(2), 14(3), 17, 38(1), 70(1), 82(2), 86(2) of the implementing Regulation

Articles 28(1), 4(3), 8(3), 17(4), 19(4), 20(2) and 24(2)

The provisions of paragraph 3 correspond to the current provisions of Article 14(7), those of paragraph 4 to the current Article 14(4) and paragraph 5, finally, corresponds to the provisions of the current Article 14(8).

Articles 28(1), 8(3), 17(4), 19(4), 4(3), and 33(3)

(1) Articles 2(4), 4(3), 5(5), 7(1), 8(4), 10(4), 11(3), 13(7), 14(8) and 15(7) are amended as follows

43(4), 44(4) and 45(3)

subparagraph create a new subparagraph.

Paragraph 4 becomes paragraph 3.

Paragraph 4 shall be renumbered as paragraph 5.

paragraph 5 shall be renumbered as paragraph 6

Articles 12(1), 19, 33, 37, 39(1), 40(1), 42(1), 43(1), 44(1), 45(1), 46(1),

(ii) Paragraph 2 shall be deleted and paragraph 3 shall become paragraph 2

Paragraph 2 is deleted paragraph 3 becomes paragraph 2.

Article 15 (1), (2) and (3) first subparagraph

Article 18 (1), (2) and (3) first subparagraph

Article 20 (2), (3) and (5), third sub paragraph

Article 29(1), (2), subparagraph 1and (3)

Article 4(1),(2), point (g), and (3)

Articles 7(1), 8(1) and 10(1)

Article 11(1), (2), (3), (5) and (7) of Guideline ECB 2006 16 shall apply to income recognition.

Paragraph 1 corresponds to the current Article 14(11), paragraph 2 to the current provision of Article 14(12).

Articles 4(3), 19(4), 28(1) and 21(2)

Paragraph 1a becomes paragraph 4.

In Article 260, the second paragraph is deleted.

Paragraph 5 becomes paragraph 6.

Article 14 third paragraph

Article 18(4), first subpara graph

Article 18(4), second subpara graph

Article 5(2), first subparagraph

Article 136(3), first sub para graph

Paragraph 1 corresponds to Article 2(2)(a)(i) paragraph 2 to Article 6(2) and paragraph 3 of this proposal to the current Article 2(5)(a).

Article 42, Article 43(2), Article 91(1), Article 100(2), Article 173(3), Article 175, Article 188, Article 192(1), Article 194(2) and Article 195(2)

Article 3 ( 3 ) Article 3 ( 4 ) Article 3 ( 4 ) N

Paragraphs 1, 5(a), 5(g) and 6 amended

In Article 21, the second subparagraph of paragraph 1 and paragraph 2 are replaced by the following

Article 3(2), Article 3(3), Article 5(1)

(as referred to in Article 6(3), Article 8(1), Article 9(1) and (2)(a))

(as referred to in Articles 10(2), 11(2), 17(2) and 18(2))

The provisions in paragraph 6 correspond to those of the current Article 14(3), and paragraph 7, finally, corresponds to the current provisions of Article 14(5).

Article 75 ( 2 ) shall be deleted and paragraph 3 shall become paragraph 2 41 .

Rules 24(3), 32(2), 50(3)

Article 3(6), Article 4(9), and Article 5(6)

Articles 1(4), 2(4) and 4(6)