+Artikel 9
---+Article 9 1.
---+Article 9 2.

Artikel 9

Artikel 9

1.  I forbindelse med konsortiallån skal hvert af de deltagende kreditinstitutter på balancen kun opføre sin del af det samlede lån.

2.  Såfremt det af et kreditinstitut i forbindelse med konsortiallån garanterede beløb er højere end det ydede lån, skal kreditinstituttet opføre den eventuelle overskydende garantidel under stregen som eventualforpligtelse (post 1, andet led).

1. Oversigt

,
Article 9 1.
Where a loan has been granted by a syndicate consisting of a number of credit institutions, each credit institution participating in the syndicate shall disclose only that part of the total loan which it has itself funded.
Article 9 2.
If in the case of a syndicated loan such as described in paragraph 1 the amount of funds guaranteed by a credit institution exceeds the amount which it has made available, any additional guarantee portion shall be shown as a contingent liability (in Off-balance sheet item 1, second indent).

1.1 Referencer

1.2 Identificerede krav

1.3 Relaterede standarder

2. Identificerede krav

Krav

3. Relaterede standarder

Standarder