+Articolo 8
---+Article 8 1.
---+Article 8 2.

Articolo 8

Articolo 8

1.  Le attività che l'ente creditizio abbia ceduto in pegno a garanzia di debiti propri o di terzi, oppure siano state da esso date in garanzia a terzi devono figurare nelle rispettive voci dello stato patrimoniale.

2.  Le attività costituite in pegno o depositate in garanzia presso l'ente creditizio devono figurare nel suo stato patrimoniale soltanto quando si tratti di depositi in contante presso questo stesso ente creditizio.

1. Panoramica

,
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 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti

3. Standard correlati

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