+Članak 8.
---+Article 8 1.
---+Article 8 2.

Članak 8.

Članak 8.

1.  Imovina se prikazuje u relevantnim dijelovima bilance, čak i kad ju je kreditna institucija koja sastavlja bilancu založila kao jamstvo za svoje vlastite obveze ili za obveze trećih strana ili ih je drukčije prenijela kao jamstvo trećim stranama.

2.  Kreditna institucija u svoju bilancu ne uključuje založenu imovinu ili imovinu koja joj je na drugi način ustupljena kao jamstvo, ukoliko nije riječ o novcu u blagajnama te kreditne institucije.

1. Pregled

,
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 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

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