+Članak 19. Obveze: stavka 2. – Obveze prema klijentima
---+Article 19 1.
---+Article 19 2.
---+Article 19 3.

Članak 19. Obveze: stavka 2. – Obveze prema klijentima

Članak 19.

Obveze: stavka 2. – Obveze prema klijentima

1.  Obveze prema klijentima uključuju sve iznose dužne vjerovnicima koji nisu kreditne institucije u smislu članka 18., bez obzira na njihove stvarne oznake.

Jedina iznimka su obveze koje čine dužnički vrijednosni papiri ili bilo kojeg drugog vrijednosnog papira, koji se mora prikazati pod stavkom 3. Obveza.

2.  Samo depoziti koji zadovoljavaju uvjete utvrđene nacionalnim pravom tretiraju se kao štedni depoziti.

3.  Štedne obveznice prikazuju se pod odgovarajućom podstavkom samo ako nisu ih ne čine prenosivi certifikati.

1. Pregled

,
Article 19 1.
Amounts owed to customers shall include all amounts owed to creditors that are not credit institutions within the meaning of Article 18, regardless of their actual designations.

The only exception shall be liabilities represented by debt securities or by any other security, which must be shown under Liabilities item 3.
Article 19 2.
Only deposits which satisfy the conditions laid down in national law shall be treated as savings deposits.
Article 19 3.
Savings bonds shall be shown under the corresponding sub-item only if they are not represented by negotiable certificates.

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi
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