Article 15 1.
Loans and advances to credit institutions shall comprise all loans and advances arising out of banking transactions to domestic or foreign credit institutions by the credit institution drawing up the balance sheet, regardless of their actual designations. The only exception shall be loans and advances represented by debt securities or any other security, which must be shown under Assets item 5.
1. Prehľad
1.1 Odkazy
1.2 Identifikované požiadavky
1.3 Súvisiace štandardy
2. Identifikované požiadavky
Požiadavky
| Zdroj |
Požiadavka |
3. Súvisiace štandardy
Štandardy
| Zdroj |
Požiadavka |
|