+Članak 20. Obveze: stavka 3. – Dugovanja evidentirana certifikatima
---+Article 20 1.
---+Article 20 2.

Članak 20. Obveze: stavka 3. – Dugovanja evidentirana certifikatima

Članak 20.

Obveze: stavka 3. – Dugovanja evidentirana certifikatima

1.  Ova stavka uključuje i dužničke vrijednosne papire i dugovanja za koja su izdani prenosivi certifikati, posebno potvrde o depozitu, „bons de caisse” i obveze nastale iz vlastitih akcepata i zadužnica.

2.  Samo akcepti koje je kreditna institucija izdala u svrhu vlastitog financiranja i po kojima je dužnik prvog reda („trasat”) tretirat će se kao vlastiti akcepti.

1. Pregled

,
Article 20 1.
This item shall include both debt securities and debts for which negotiable certificates have been issued, in particular deposit receipts, ‘bons de caisse’ and liabilities arising out of own acceptances and promissory notes.
Article 20 2.
Only acceptances which a credit institution has issued for ist own refinancing and in respect of which it is the first party liable (‘drawee’) shall be treated as own acceptances.

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi
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