+SECTION 4 SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS
---+Article 13 Assets: Item 1 — Cash in hand, balances with central banks and post office banks
------+Article 13 1.
------+Article 13 2.
---+Article 14 Assets: Item 2 — Treasury bills and other bills eligible for refinancing with central banks
------+Article 14 1.
------+Article 14 2.
---+Article 15 Assets: Item 3 — Loans and advances to credit institutions
------+Article 15 1.
------+Article 15 2.
---+Article 16 Assets: Item 4 — Loans and advances to customers
---+Article 17 Assets: Item 5 — Debt securities including fixed-income securities
------+Article 17 1.
------+Article 17 2.
------+Article 17 3.
---+Article 18 Liabilities: Item 1 — Amounts owed to credit institutions
------+Article 18 1.
------+Article 18 2.
---+Article 19 Liabilities: Item 2 — Amounts owed to customers
------+Article 19 1.
------+Article 19 2.
------+Article 19 3.
---+Article 20 Liabilities: Item 3 — Debts evidenced by certificates
------+Article 20 1.
------+Article 20 2.
---+Article 21 Liabilities: Item 8 — Subordinated liabilities
---+Article 22 Liabilities: Item 9 — Subscribed capital
---+Article 23 Liabilities: Item 11 — Reserves
---+Article 24 Off-balance sheet: Item 1 — Contingent liabilities
---+Article 25 Off-balance sheet: Item 2 — Commitments

SECTION 4 SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS

SECTION 4 SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS

1. Übersicht

,
Article 13 Assets: Item 1 — Cash in hand, balances with central banks and post office banks
Article 14 Assets: Item 2 — Treasury bills and other bills eligible for refinancing with central banks
Article 15 Assets: Item 3 — Loans and advances to credit institutions
Article 16 Assets: Item 4 — Loans and advances to customers

Article 16

Assets: Item 4 — Loans and advances to customers

Loans and advances to customers shall comprise all types of assets in the form of claims on domestic and foreign customers other than credit institutions, regardless of their actual designations.

The only exception shall be loans and advances represented by debt securities or any other security, which must be shown under Assets item 5.
Article 17 Assets: Item 5 — Debt securities including fixed-income securities
Article 18 Liabilities: Item 1 — Amounts owed to credit institutions
Article 19 Liabilities: Item 2 — Amounts owed to customers
Article 20 Liabilities: Item 3 — Debts evidenced by certificates
Article 21 Liabilities: Item 8 — Subordinated liabilities

Article 21

Liabilities: Item 8 — Subordinated liabilities

Where it has been contractually agreed that, in the event of winding up or of bankruptcy, liabilities, whether or not evidenced by certificates, are to be repaid only after the claims of all other creditors have been met, the liabilities in question shall be shown under this item.
Article 22 Liabilities: Item 9 — Subscribed capital

Article 22

Liabilities: Item 9 — Subscribed capital

This item shall comprise all amounts, regardless of their actual designations, which, in accordance with the legal structure of the institution concerned, are regarded under national law as equity capital subscribed by the shareholders or other proprietors.
Article 23 Liabilities: Item 11 — Reserves

Article 23

Liabilities: Item 11 — Reserves

This item shall comprise all the types of reserves listed in Article 9 of Directive 78/660/EEC under Liabilities item A.IV, as defined therein. The Member States may also prescribe other types of reserves if necessary for credit institutions the legal structures of which are not covered by Directive 78/660/EEC.

The types of reserve referred to in the first paragraph shall be shown separately, as sub-items of Liabilities item 11, in the balance sheets of the credit institutions concerned, with the exception of the revaluation reserve which shall be shown under item 12.
Article 24 Off-balance sheet: Item 1 — Contingent liabilities

Article 24

Off-balance sheet: Item 1 — Contingent liabilities

This item shall comprise all transactions whereby an institution has underwritten the obligations of a third party.

Notes on accounts shall state the nature and amount of any type of contingent liability which is material in relation to an institution's activities.

Liabilities arising out of the endorsement of rediscounted bills shall be included in this item only if national law does not require otherwise. The same shall apply to acceptances other than own acceptances.

Sureties and assets pledged as collateral security shall include all guarantee obligations incurred and assets pledged as collateral security on behalf of third parties, particularly in respect of sureties and irrevocable letters of credit.
Article 25 Off-balance sheet: Item 2 — Commitments

Article 25

Off-balance sheet: Item 2 — Commitments

This item shall include every irrevocable commitment which could give rise to a risk.

Notes on accounts shall state the nature and amount of any type of commitment which is material in relation to an institution's activities.

Commitments arising out of sale and repurchase transactions shall include commitments entered into by a credit institution in the context of sale and repurchase transactions (on the basis of firm agreements to sell with options to repurchase) within the meaning of Article 12 (3).

1.1 Referenzen

1.2 Identifizierte Anforderungen

1.3 Zugehörige Standards

2. Identifizierte Anforderungen

Anforderungen

3. Zugehörige Standards

Standards