+Članak 13. Imovina: stavka 1. – Gotovina u blagajni, sredstva kod središnjih i poštanskih banaka
---+Article 13 1.
---+Article 13 2.

Članak 13. Imovina: stavka 1. – Gotovina u blagajni, sredstva kod središnjih i poštanskih banaka

Članak 13.

Imovina: stavka 1. – Gotovina u blagajni, sredstva kod središnjih i poštanskih banaka

1.  Gotovina u blagajni obuhvaća zakonska sredstva plaćanja, uključujući strane novčanice i kovanice.

2.  Ova stavka može uključivati samo sredstva kod središnjih i poštanskih banaka države ili država u kojima kreditna institucija ima poslovni nastan. Takva sredstva moraju biti na raspolaganju u svako doba. Ostala potraživanja od takvih tijela moraju se prikazati kao zajmovi i predujmovi kreditnim institucijama (stavka 3. Imovine) ili zajmovi i predujmovi klijentima (stavka 4. Imovine).

1. Pregled

,
Article 13 1.
Cash in hand shall comprise legal tender including foreign notes and coins.
Article 13 2.
This item may include only balances with the central banks and post office banks of the country or countries in which a credit institution is established. Such balances must be readily available at all times. Other claims on such bodies must be shown as loans and advances to credit institutions (Assets item 3) or as loans and advances to customers (Assets item 4).

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi
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