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 21

Article 21 Liabilities: Item 8 — Subordinated liabilities

official text, verbatim

Where it has been contractually agreed that, in the event of winding up or of bankruptcy, liabilities, whether or not evidenced by certificates, are to be repaid only after the claims of all other creditors have been met, the liabilities in question shall be shown under this item.

ARTICLE

BAD art 21 Liabilities: Item 8 — Subordinated liabilities

dir/1986/635/art_21

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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.