+Articolo 19 Passivo: voce 2 — Debiti verso clienti
---+Article 19 1.
---+Article 19 2.
---+Article 19 3.

Articolo 19 Passivo: voce 2 — Debiti verso clienti

Articolo 19

Passivo: voce 2 — Debiti verso clienti

1.  Questa voce comprende gli importi, qualunque sia la loro denominazione nella fattispecie, dovuti a creditori diversi dagli enti creditizi ai sensi dell'articolo 18.

Ne sono esclusi soltanto i debiti rappresentati da obbligazioni o da altri titoli i quali vanno iscritti nella voce 3 del passivo.

2.  Sono considerati depositi a risparmio unicamente i fondi che rispondono alle condizioni prescritte al riguardo dalla legislazione nazionale.

3.  I buoni fruttiferi possono figurare nella sottovoce corrispondente solo se non rappresentati da un titolo cedibile.

1. Panoramica

,
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 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti

3. Standard correlati

Standard
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