+Artigo 8.o
---+Article 8 1.
---+Article 8 2.

Artigo 8.o

Artigo 8.o

1.  Os activos dados em garantia pela instituição de crédito como garantia dos seus compromissos próprios ou de compromissos de terceiros ou dados como garantia a terceiros serão mantidos nas respectivas rubricas do balanço.

2.  Os activos dados em garantia a favor da instituição de crédito ou nela depositados como garantia só devem figurar no seu balanço quando se tratar de depósitos em dinheiro nessa mesma instituição de crédito.

1. Visão geral

,
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 Referências

1.2 Requisitos identificados

1.3 Normas relacionadas

2. Requisitos identificados

Requisitos

3. Normas relacionadas

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