+Člen 8
---+Article 8 1.
---+Article 8 2.

Člen 8

Člen 8

1.  Sredstva se prikažejo pod ustreznimi postavkami bilance stanja, tudi če jih je kreditna institucija, ki sestavlja bilanco stanja, zastavila kot jamstvo za lastne obveznosti ali za obveznosti tretjestranke ali pa jih je kako drugače dodelila kot jamstvo za tretjo stranko.

2.  Kreditna institucija v svojo bilanco stanja ne vključi sredstev, ki ji jih zastavijo ali kako drugače dodelijo za jamstvo, razen če so ta sredstva v obliki gotovine v rokah te kreditne institucije.

1. Pregled

,
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 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

Zahteve

3. Povezani standardi

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