# Instrument Metadata
# Output tuned for LLM consumption -- deterministic parse of the
# EUR-Lex source, no LLM involved in generation.

instrument_id: bad
celex: "31986L0635"
eli: "http://data.europa.eu/eli/dir/1986/635/oj"
full_title: Bank Accounts and Consolidated Accounts Directive
short_title: BAD
instrument_type: directive
document_type: directive
normative_weight: binding
jurisdiction: EU
effective_period:
  from: "1986-12-31"
  to: null
dates:
  adopted: "1986-12-08"
  entered_into_force: "1986-12-31"
status: in_force
legal_status: in_force
structure_levels:
  - title
  - chapter
  - article
total_articles: 50
total_recitals: 0
total_annexes: 0
definitions_article: null
chunk_strategy: by_chapter
chunks:
  - /bad/chunks/bad_t01_preliminary_provisions_and_scope.md
  - /bad/chunks/bad_t02_general_provisions_concerning_the_balanc.md
  - /bad/chunks/bad_t03_layout_of_the_balance_sheet.md
  - /bad/chunks/bad_t04_special_provisions_relating_to_certain_b.md
  - /bad/chunks/bad_t05_layout_of_the_profit_and_loss_account.md
  - /bad/chunks/bad_t06_special_provisions_relating_to_certain_i.md
  - /bad/chunks/bad_t07_valuation_rules.md
  - /bad/chunks/bad_t08_contents_of_the_notes_on_the_accounts.md
  - /bad/chunks/bad_t09_provisions_relating_to_consolidated_acco.md
  - /bad/chunks/bad_t10_publication.md
  - /bad/chunks/bad_t11_auditing.md
  - /bad/chunks/bad_t12_final_provisions.md
key_dates:
  - date: "1986-12-08"
    type: lifecycle
    context: "Adopted"
  - date: "1986-12-31"
    type: lifecycle
    context: "Entered into force"
  - date: "1990-12-31"
    type: deadline
    article: "47"
    context: "…and administrative provisions necessary for them to comply with this Directive by 31 December 1990. They shall forthwith inform the…"

generated_at: "2026-09-08T12:36:52.394Z"

articles:
  - article_number: 1
    article_title: ""
    chunk_file: /bad/chunks/bad_t01_preliminary_provisions_and_scope.md
    path: "Section 1 > Article 1"
    applies_to_entities: []
    topics:
      - financial_reporting
      - banking
      - scope
      - financial_statements
    keywords: []
    contains:
      obligations: true
      prohibitions: true
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 2
      - target: Article 35
      - target: Article 36
      - target: Article 37
      - target: Article 39
      - target: Article 4
      - target: Article 4a
      - target: Article 26
      - target: Article 27
      - target: Article 28
      - target: Article 38
    external_references: []
    recitals: []

  - article_number: 2
    article_title: ""
    chunk_file: /bad/chunks/bad_t01_preliminary_provisions_and_scope.md
    path: "Section 1 > Article 2"
    applies_to_entities:
      - credit_institutions
      - member_states
      - european_commission
      - financial_entities
    topics:
      - financial_reporting
      - banking
      - scope
      - financial_statements
    keywords:
      - POS
      - ITS
      - EBA
      - notification
    contains:
      obligations: true
      prohibitions: true
      permissions: true
      definitions: true
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 2
        paragraph: "1"
      - target: Article 47
        paragraph: "2"
    external_references: []
    recitals: []

  - article_number: 3
    article_title: ""
    chunk_file: /bad/chunks/bad_t02_general_provisions_concerning_the_balanc.md
    path: "Section 2 > Article 3"
    applies_to_entities:
      - credit_institutions
      - member_states
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords:
      - POS
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 4
    article_title: ""
    chunk_file: /bad/chunks/bad_t03_layout_of_the_balance_sheet.md
    path: "Section 3 > Article 4"
    applies_to_entities:
      - credit_institutions
      - member_states
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords:
      - API
      - transaction
      - SEPA
      - POS
      - security
      - ITS
    contains:
      obligations: true
      prohibitions: false
      permissions: true
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 4a
    external_references: []
    recitals: []

  - article_number: 4a
    article_title: ""
    chunk_file: /bad/chunks/bad_t03_layout_of_the_balance_sheet.md
    path: "Section 3 > Article 4a"
    applies_to_entities:
      - credit_institutions
      - member_states
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords: []
    contains:
      obligations: false
      prohibitions: false
      permissions: true
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 4
    external_references: []
    recitals: []

  - article_number: 5
    article_title: ""
    chunk_file: /bad/chunks/bad_t03_layout_of_the_balance_sheet.md
    path: "Section 3 > Article 5"
    applies_to_entities:
      - credit_institutions
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords:
      - SEPA
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 6
    article_title: ""
    chunk_file: /bad/chunks/bad_t03_layout_of_the_balance_sheet.md
    path: "Section 3 > Article 6"
    applies_to_entities: []
    topics:
      - financial_reporting
      - banking
      - financial_statements
      - winding_up
    keywords:
      - SEPA
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 5
    external_references: []
    recitals: []

  - article_number: 7
    article_title: ""
    chunk_file: /bad/chunks/bad_t03_layout_of_the_balance_sheet.md
    path: "Section 3 > Article 7"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords: []
    contains:
      obligations: false
      prohibitions: false
      permissions: true
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 5
      - target: Article 6
    external_references: []
    recitals: []

  - article_number: 8
    article_title: ""
    chunk_file: /bad/chunks/bad_t03_layout_of_the_balance_sheet.md
    path: "Section 3 > Article 8"
    applies_to_entities:
      - credit_institutions
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords:
      - security
      - ITS
    contains:
      obligations: true
      prohibitions: true
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 9
    article_title: ""
    chunk_file: /bad/chunks/bad_t03_layout_of_the_balance_sheet.md
    path: "Section 3 > Article 9"
    applies_to_entities:
      - credit_institutions
    topics:
      - financial_reporting
      - banking
      - financial_statements
      - liability
    keywords:
      - liability
      - ITS
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 10
    article_title: ""
    chunk_file: /bad/chunks/bad_t03_layout_of_the_balance_sheet.md
    path: "Section 3 > Article 10"
    applies_to_entities:
      - credit_institutions
      - member_states
    topics:
      - financial_reporting
      - banking
      - financial_statements
      - winding_up
    keywords:
      - SEPA
      - ITS
    contains:
      obligations: true
      prohibitions: false
      permissions: true
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 11
    article_title: ""
    chunk_file: /bad/chunks/bad_t03_layout_of_the_balance_sheet.md
    path: "Section 3 > Article 11"
    applies_to_entities: []
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords: []
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 12
    article_title: ""
    chunk_file: /bad/chunks/bad_t03_layout_of_the_balance_sheet.md
    path: "Section 3 > Article 12"
    applies_to_entities:
      - credit_institutions
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords:
      - transaction
      - transfer
    contains:
      obligations: true
      prohibitions: true
      permissions: true
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 13
    article_title: "Assets: Item 1 — Cash in hand, balances with central banks and post office banks"
    chunk_file: /bad/chunks/bad_t04_special_provisions_relating_to_certain_b.md
    path: "Section 4 > Article 13"
    applies_to_entities:
      - credit_institutions
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords:
      - POS
    contains:
      obligations: true
      prohibitions: false
      permissions: true
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 14
    article_title: "Assets: Item 2 — Treasury bills and other bills eligible for refinancing with central banks"
    chunk_file: /bad/chunks/bad_t04_special_provisions_relating_to_certain_b.md
    path: "Section 4 > Article 14"
    applies_to_entities:
      - credit_institutions
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords: []
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 15
    article_title: "Assets: Item 3 — Loans and advances to credit institutions"
    chunk_file: /bad/chunks/bad_t04_special_provisions_relating_to_certain_b.md
    path: "Section 4 > Article 15"
    applies_to_entities:
      - credit_institutions
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords:
      - transaction
      - POS
      - security
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: true
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 16
    article_title: "Assets: Item 4 — Loans and advances to customers"
    chunk_file: /bad/chunks/bad_t04_special_provisions_relating_to_certain_b.md
    path: "Section 4 > Article 16"
    applies_to_entities:
      - credit_institutions
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords:
      - security
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 17
    article_title: "Assets: Item 5 — Debt securities including fixed-income securities"
    chunk_file: /bad/chunks/bad_t04_special_provisions_relating_to_certain_b.md
    path: "Section 4 > Article 17"
    applies_to_entities:
      - credit_institutions
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords: []
    contains:
      obligations: true
      prohibitions: false
      permissions: true
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 18
    article_title: "Liabilities: Item 1 — Amounts owed to credit institutions"
    chunk_file: /bad/chunks/bad_t04_special_provisions_relating_to_certain_b.md
    path: "Section 4 > Article 18"
    applies_to_entities:
      - credit_institutions
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords:
      - transaction
      - POS
      - security
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: true
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 19
    article_title: "Liabilities: Item 2 — Amounts owed to customers"
    chunk_file: /bad/chunks/bad_t04_special_provisions_relating_to_certain_b.md
    path: "Section 4 > Article 19"
    applies_to_entities:
      - credit_institutions
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords:
      - POS
      - security
      - ITS
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 18
    external_references: []
    recitals: []

  - article_number: 20
    article_title: "Liabilities: Item 3 — Debts evidenced by certificates"
    chunk_file: /bad/chunks/bad_t04_special_provisions_relating_to_certain_b.md
    path: "Section 4 > Article 20"
    applies_to_entities:
      - credit_institutions
    topics:
      - financial_reporting
      - banking
      - financial_statements
      - liability
    keywords:
      - POS
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 21
    article_title: "Liabilities: Item 8 — Subordinated liabilities"
    chunk_file: /bad/chunks/bad_t04_special_provisions_relating_to_certain_b.md
    path: "Section 4 > Article 21"
    applies_to_entities: []
    topics:
      - financial_reporting
      - banking
      - financial_statements
      - winding_up
    keywords: []
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 22
    article_title: "Liabilities: Item 9 — Subscribed capital"
    chunk_file: /bad/chunks/bad_t04_special_provisions_relating_to_certain_b.md
    path: "Section 4 > Article 22"
    applies_to_entities: []
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords:
      - API
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 23
    article_title: "Liabilities: Item 11 — Reserves"
    chunk_file: /bad/chunks/bad_t04_special_provisions_relating_to_certain_b.md
    path: "Section 4 > Article 23"
    applies_to_entities:
      - credit_institutions
      - member_states
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords:
      - SEPA
    contains:
      obligations: true
      prohibitions: false
      permissions: true
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 24
    article_title: "Off-balance sheet: Item 1 — Contingent liabilities"
    chunk_file: /bad/chunks/bad_t04_special_provisions_relating_to_certain_b.md
    path: "Section 4 > Article 24"
    applies_to_entities: []
    topics:
      - financial_reporting
      - banking
      - financial_statements
      - liability
    keywords:
      - liability
      - transaction
      - security
      - third party
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 25
    article_title: "Off-balance sheet: Item 2 — Commitments"
    chunk_file: /bad/chunks/bad_t04_special_provisions_relating_to_certain_b.md
    path: "Section 4 > Article 25"
    applies_to_entities:
      - credit_institutions
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords:
      - transaction
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 12
        paragraph: "3"
    external_references: []
    recitals: []

  - article_number: 26
    article_title: ""
    chunk_file: /bad/chunks/bad_t05_layout_of_the_profit_and_loss_account.md
    path: "Section 5 > Article 26"
    applies_to_entities:
      - credit_institutions
      - member_states
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords: []
    contains:
      obligations: true
      prohibitions: false
      permissions: true
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 27
      - target: Article 28
    external_references: []
    recitals: []

  - article_number: 27
    article_title: Vertical layout
    chunk_file: /bad/chunks/bad_t05_layout_of_the_profit_and_loss_account.md
    path: "Section 5 > Article 27"
    applies_to_entities: []
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords:
      - transfer
      - SEPA
      - security
    contains:
      obligations: false
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 28
    article_title: Horizontal layout
    chunk_file: /bad/chunks/bad_t05_layout_of_the_profit_and_loss_account.md
    path: "Section 5 > Article 28"
    applies_to_entities: []
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords:
      - transfer
      - SEPA
      - security
    contains:
      obligations: false
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 29
    article_title: ""
    chunk_file: /bad/chunks/bad_t06_special_provisions_relating_to_certain_i.md
    path: "Section 6 > Article 29"
    applies_to_entities: []
    topics:
      - financial_reporting
      - banking
      - financial_statements
      - liability
    keywords:
      - liability
      - ITS
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 27
      - target: Article 28
    external_references: []
    recitals: []

  - article_number: 30
    article_title: ""
    chunk_file: /bad/chunks/bad_t06_special_provisions_relating_to_certain_i.md
    path: "Section 6 > Article 30"
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      - banking
      - financial_statements
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      prohibitions: false
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      its_mandate: false
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      - target: Article 28
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  - article_number: 31
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    path: "Section 6 > Article 31"
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      - banking
      - financial_statements
      - insurance
    keywords:
      - transaction
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    internal_references:
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      - target: Article 28
      - target: Article 29
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  - article_number: 32
    article_title: ""
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    path: "Section 6 > Article 32"
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    internal_references:
      - target: Article 27
      - target: Article 28
      - target: Article 36
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      - target: Article 37
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  - article_number: 33
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    path: "Section 6 > Article 33"
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      - ITS
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    internal_references:
      - target: Article 27
      - target: Article 28
      - target: Article 37
      - target: Article 35
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      - target: Article 36
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    external_references: []
    recitals: []

  - article_number: 34
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    path: "Section 6 > Article 34"
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      - financial_statements
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      - ITS
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    internal_references:
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      - target: Article 28
      - target: Article 35
        paragraph: "2"
    external_references: []
    recitals: []

  - article_number: 35
    article_title: ""
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    path: "Section 7 > Article 35"
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      - credit_institutions
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    topics:
      - financial_reporting
      - banking
      - valuation
      - financial_statements
    keywords:
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  - article_number: 36
    article_title: ""
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    path: "Section 7 > Article 36"
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      - credit_institutions
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    topics:
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      - banking
      - valuation
      - financial_statements
    keywords:
      - transfer
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    internal_references: []
    external_references: []
    recitals: []

  - article_number: 37
    article_title: ""
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    path: "Section 7 > Article 37"
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      - credit_institutions
      - member_states
    topics:
      - financial_reporting
      - banking
      - valuation
    keywords: []
    contains:
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      prohibitions: false
      permissions: true
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      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 35
        paragraph: "2"
      - target: Article 36
        paragraph: "1"
    external_references: []
    recitals: []

  - article_number: 38
    article_title: ""
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    path: "Section 7 > Article 38"
    applies_to_entities:
      - credit_institutions
      - member_states
    topics:
      - financial_reporting
      - banking
      - valuation
      - financial_statements
    keywords:
      - SEPA
    contains:
      obligations: true
      prohibitions: false
      permissions: true
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 37
    external_references: []
    recitals: []

  - article_number: 39
    article_title: ""
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    path: "Section 7 > Article 39"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - banking
      - valuation
      - financial_statements
      - consolidation
    keywords:
      - API
      - transaction
      - transfer
      - SEPA
      - POS
    contains:
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      permissions: true
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 29
        paragraph: "3"
    external_references: []
    recitals: []

  - article_number: 40
    article_title: ""
    chunk_file: /bad/chunks/bad_t08_contents_of_the_notes_on_the_accounts.md
    path: "Section 8 > Article 40"
    applies_to_entities:
      - credit_institutions
      - member_states
    topics:
      - financial_reporting
      - banking
      - liability
      - financial_statements
    keywords:
      - API
      - liability
      - SEPA
      - POS
      - security
      - ITS
    contains:
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      permissions: true
      definitions: true
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 37
      - target: Article 47
        paragraph: "2"
      - target: Article 27
      - target: Article 28
      - target: Article 27
        paragraph: "8"
    external_references: []
    recitals: []

  - article_number: 41
    article_title: ""
    chunk_file: /bad/chunks/bad_t08_contents_of_the_notes_on_the_accounts.md
    path: "Section 8 > Article 41"
    applies_to_entities:
      - credit_institutions
      - member_states
    topics:
      - financial_reporting
      - banking
      - financial_statements
    keywords:
      - SCA
      - transaction
      - transfer
      - SEPA
      - POS
    contains:
      obligations: true
      prohibitions: true
      permissions: true
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 35
      - target: Article 34
        paragraph: "2"
      - target: Article 27
      - target: Article 28
      - target: Article 29
        paragraph: "3"
    external_references: []
    recitals: []

  - article_number: 42
    article_title: ""
    chunk_file: /bad/chunks/bad_t09_provisions_relating_to_consolidated_acco.md
    path: "Section 9 > Article 42"
    applies_to_entities:
      - credit_institutions
      - member_states
    topics:
      - financial_reporting
      - banking
    keywords:
      - RTS
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 43
    article_title: ""
    chunk_file: /bad/chunks/bad_t09_provisions_relating_to_consolidated_acco.md
    path: "Section 9 > Article 43"
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      - credit_institutions
      - member_states
    topics:
      - financial_reporting
      - banking
    keywords:
      - POS
    contains:
      obligations: true
      prohibitions: true
      permissions: true
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 1
      - target: Article 2
        paragraph: "1"
      - target: Article 27
      - target: Article 28
      - target: Article 3
      - target: Article 5
      - target: Article 6
      - target: Article 7
      - target: Article 8
      - target: Article 9
      - target: Article 10
      - target: Article 11
      - target: Article 12
      - target: Article 13
      - target: Article 14
      - target: Article 15
      - target: Article 16
      - target: Article 17
      - target: Article 18
      - target: Article 19
      - target: Article 20
      - target: Article 21
      - target: Article 22
      - target: Article 23
      - target: Article 24
      - target: Article 25
      - target: Article 26
      - target: Article 35
      - target: Article 40
      - target: Article 41
    external_references: []
    recitals: []

  - article_number: 44
    article_title: ""
    chunk_file: /bad/chunks/bad_t10_publication.md
    path: "Section 10 > Article 44"
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      - credit_institutions
      - member_states
    topics:
      - financial_reporting
      - banking
    keywords:
      - sanction
      - POS
      - branch
      - RTS
      - ITS
    contains:
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      permissions: true
      definitions: false
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      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 45
    article_title: ""
    chunk_file: /bad/chunks/bad_t11_auditing.md
    path: "Section 11 > Article 45"
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      - credit_institutions
      - member_states
    topics:
      - financial_reporting
      - banking
      - audit
    keywords: []
    contains:
      obligations: false
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: true
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 46
    article_title: ""
    chunk_file: /bad/chunks/bad_t12_final_provisions.md
    path: "Section 12 > Article 46"
    applies_to_entities:
      - european_commission
    topics:
      - financial_reporting
      - banking
      - final_provisions
    keywords:
      - ITS
    contains:
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      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 47
    article_title: ""
    chunk_file: /bad/chunks/bad_t12_final_provisions.md
    path: "Section 12 > Article 47"
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      - member_states
      - european_commission
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      - financial_reporting
      - banking
      - final_provisions
    keywords: []
    contains:
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      prohibitions: false
      permissions: true
      definitions: false
      penalties: false
      delegated_powers: false
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      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 48
    article_title: ""
    chunk_file: /bad/chunks/bad_t12_final_provisions.md
    path: "Section 12 > Article 48"
    applies_to_entities:
      - member_states
      - european_commission
    topics:
      - financial_reporting
      - banking
      - final_provisions
    keywords:
      - POS
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      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 47
        paragraph: "2"
      - target: Article 2
      - target: Article 27
      - target: Article 28
      - target: Article 41
    external_references: []
    recitals: []

  - article_number: 49
    article_title: ""
    chunk_file: /bad/chunks/bad_t12_final_provisions.md
    path: "Section 12 > Article 49"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - banking
      - final_provisions
    keywords: []
    contains:
      obligations: false
      prohibitions: false
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      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []