+Artikel 8
---+Article 8 1.
---+Article 8 2.

Artikel 8

Artikel 8

1.  Tillgångar skall redovisas under respektive rubrik i balansräkningen, även då det kreditinstitut som upprättar balansräkningen pantförskrivit dem för egna eller tredje mans åtaganden eller i övrigt har anvisat dem som säkerhet hos tredje man.

2.  Ett kreditinstitut får inte i sin balansräkning ta upp tillgångar som institutet mottagit som pant eller anvisats som säkerhet, med mindre tillgångarna utgörs av kontanta medel som deponerats hos institutet.

1. Översikt

,
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 Referenser

1.2 Identifierade krav

1.3 Relaterade standarder

2. Identifierade krav

Krav

3. Relaterade standarder

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