+Artikel 8
---+Article 8 1.
---+Article 8 2.

Artikel 8

Artikel 8

1.  Aktiver, som kreditinstitutter har stillet som sikkerhed for egne eller for tredjemands forpligtelser eller har stillet som sikkerhed hos tredjemand, skal opføres under de dertil svarende balanceposter.

2.  Aktiver, der er overgivet som håndpant eller på anden måde overdraget til kreditinstituttet som sikkerhed, skal ikke opføres på balancen, medmindre det er kontante midler, der er deponeret hos kreditinstituttet.

1. Oversigt

,
Article 8 1.
Assets shall be shown under the relevant balance sheet headings even where the credit institution drawing up the balance sheet has pledged them as security for its own liabilities or for those of third parties or has otherwise assigned them as security to third parties.
Article 8 2.
A credit institution shall not include in its balance sheet assets pledged or otherwise assigned to it as security unless such assets are in the form of cash in the hands of that credit institution.

1.1 Referencer

1.2 Identificerede krav

1.3 Relaterede standarder

2. Identificerede krav

Krav

3. Relaterede standarder

Standarder
  • Builddate: 05.09.2006 00:00:00 -Doknr: CELEX:31986L0635
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