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 20

Article 20 Liabilities: Item 3 — Debts evidenced by certificates

official text, verbatim

This item shall include both debt securities and debts for which negotiable certificates have been issued, in particular deposit receipts, ‘bons de caisse’ and liabilities arising out of own acceptances and promissory notes.

Only acceptances which a credit institution has issued for ist own refinancing and in respect of which it is the first party liable (‘drawee’) shall be treated as own acceptances.

ARTICLE

BAD art 20 Liabilities: Item 3 — Debts evidenced by certificates

dir/1986/635/art_20

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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.