BAD — Council Directive 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions · version 2006-09-05 · CELEX 31986L0635 · consolidated text, no legal effect (EUR-Lex)

BAD › Article 13

Article 13 Assets: Item 1 — Cash in hand, balances with central banks and post office banks

official text, verbatim

Cash in hand shall comprise legal tender including foreign notes and coins.

This item may include only balances with the central banks and post office banks of the country or countries in which a credit institution is established. Such balances must be readily available at all times. Other claims on such bodies must be shown as loans and advances to credit institutions (Assets item 3) or as loans and advances to customers (Assets item 4).

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ARTICLE

BAD art 13 Assets: Item 1 — Cash in hand, balances with central banks and post office banks

dir/1986/635/art_13

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Text: official, verbatim. Uses and counts are derived from Annex I references and the DPM 2.0 database of the release shown above. Version 2006-09-05. Source: 01986L0635 — EN — 05.09.2006 — 003.001.