+Article 20 Liabilities: Item 3 — Debts evidenced by certificates
---+Article 20 1.
---+Article 20 2.

Article 20 Liabilities: Item 3 — Debts evidenced by certificates

1. Visão geral

Título	Regulamentação
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.

Requisitos
Fonte	Requisito

Normas
Fonte	Requisito