Article 17 Assets: Item 5 — Debt securities including fixed-income securities

1. Vue d’ensemble

Intitulé	Réglementation
Article 17 1.	This item shall comprise negotiable debt securities including fixed-income securities issued by credit institutions, by other undertakings or by public bodies; such securities issued by the latter, however, shall be included only if they are not to be shown under Assets item 2.
Article 17 2.	Securities bearing interest rates that vary in accordance with specific factors, for example the interest rate on the inter-bank market or on the Euromarket, shall also be regarded as debt securities including fixed-income securities.
Article 17 3.	Only repurchased and negotiable own-debt securities may be included in sub-item 5 (b).

Exigences
Source	Exigence

Normes
Source	Exigence