+Članak 15. Imovina: stavka 3. – Zajmovi i predujmovi kreditnim institucijama
---+Article 15 1.
---+Article 15 2.

Članak 15. Imovina: stavka 3. – Zajmovi i predujmovi kreditnim institucijama

Članak 15.

Imovina: stavka 3. – Zajmovi i predujmovi kreditnim institucijama

1.  Zajmovi i predujmovi kreditnim institucijama obuhvaćaju sve zajmove i predujmove proizašle iz bankovnih transakcija domaćim ili stranim kreditnim institucijama od strane kreditne institucije koja sastavlja bilancu, bez obzira na njihove stvarne oznake.

Jedina iznimka su zajmovi i predujmovi koje čine dužnički vrijednosni papiri ili neki drugi vrijednosni papiri, koji se moraju prikazati u Imovini pod stavkom 5.

2.  Za potrebe ovog članka kreditne institucije uključuju sva društva na popisu koji je objavljen u Službenom listu Europskih zajednica u skladu s člankom 3. stavkom 7. Direktive 77/780/EEZ, kao i središnje banke i službene domaće i međunarodne bankarske organizacije, te sva privatna i javna društva, koja nemaju pravni nastan u Zajednici, ali koja zadovoljavaju definiciju iz članka 1. Direktive 77/780/EEZ.

Zajmovi i predujmovi društvima koji ne zadovoljavaju gore navedene uvjete prikazuju se u stavci 4. Imovine.

1. Pregled

,
Article 15 1.
Loans and advances to credit institutions shall comprise all loans and advances arising out of banking transactions to domestic or foreign credit institutions by the credit institution drawing up the balance sheet, 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 15 2.
For the purposes of this Article credit institutions shall comprise all undertakings on the list published in the Official Journal of the European Communities pursuant to Article 3 (7) of Directive 77/780/EEC, as well as central banks and official domestic and international banking organizations and all private and public undertakings which are not established in the Community but which satisfy the definition in Article 1 of Directive 77/780/EEC.

Loans and advances to undertakings which do not satisfy the above conditions shall be shown under 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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