+Člen 15 Sredstva: postavka 3 — Posojila kreditnim institucijam
---+Article 15 1.
---+Article 15 2.

Člen 15 Sredstva: postavka 3 — Posojila kreditnim institucijam

Člen 15

Sredstva: postavka 3 — Posojila kreditnim institucijam

1.  Posojila kreditnim institucijam obsegajo vsa posojila, ki izhajajo iz bančnih transakcij kreditne institucije, ki pripravlja bilanco stanja, domačim ali tujim kreditnim institucijam ne glede na njihove dejanske oznake.

Edina izjema so terjatve, ki jih predstavljajo dolžniški vrednostni papirji ali katerikoli drugi vrednostni papirji in morajo biti prikazane v postavki 5 sredstev.

2.  Za namene tega člena kreditne institucije obsegajo vsa podjetja na seznamu, objavljenem v Uradnem listu Evropskih skupnosti v skladu s členom 3(7) Direktive 77/780/EGS, pa tudi centralne banke in domače in mednarodne bančne institucije ter vsa zasebna in javna podjetja, ki niso ustanovljena v Skupnosti, vendar ustrezajo opredelitvi iz člena 1 Direktive 77/780/EGS.

Posojila podjetjem, ki ne izpolnjujejo zgoraj navedenih pogojev, so prikazana v postavki 4 sredstev.

1. Pregled

,
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.
Article 15 2.
For the purposes of this Article credit institutions shall comprise all undertakings on the list published in the Official Journal of the European Communities pursuant to Article 3 (7) of Directive 77/780/EEC, as well as central banks and official domestic and international banking organizations and all private and public undertakings which are not established in the Community but which satisfy the definition in Article 1 of Directive 77/780/EEC.

Loans and advances to undertakings which do not satisfy the above conditions shall be shown under Assets item 4.

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
  • EULAW -

    EN: Legal acts of the European Union from EUR-Lex, https://eur-lex.europa.eu/. © European Union. Re-use is authorised by Decision 2011/833/EU, provided the source is acknowledged; the consolidated texts are licensed under CC BY 4.0 (EUR-Lex legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the legislation published in the Official Journal of the European Union is deemed authentic.

    DE: Rechtsakte der Europäischen Union aus EUR-Lex, https://eur-lex.europa.eu/. © Europäische Union. Weiterverwendung nach Beschluss 2011/833/EU mit Quellenangabe gestattet; die konsolidierten Fassungen stehen unter CC BY 4.0 (Rechtlicher Hinweis von EUR-Lex). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Verbindlich sind allein die im Amtsblatt der Europäischen Union veröffentlichten Rechtsakte.