+8. pants
---+Article 8 1.
---+Article 8 2.

8. pants

8. pants

1.  Aktīvus norāda atbilstīgos bilances posteņos, pat ja kredītiestāde, kas sastāda bilanci, tos ir ieķīlājusi kā nodrošinājumu savām vai trešo personu saistībām, vai citādi tos nodevusi trešām personām kā nodrošinājumu.

2.  Kredītiestāde savā bilancē nenorāda aktīvus, kas ir ieķīlāti vai citādi tai nodoti kā nodrošinājums, ja vien šie aktīvi nav nauda attiecīgās kredītiestādes kasē.

1. Pārskats

,
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 Atsauces

1.2 Identificētās prasības

1.3 Saistītie standarti

2. Identificētās prasības

Prasības

3. Saistītie standarti

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