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 6

Article 6

official text, verbatim

Subordinated assets shall be shown separately as sub-items of the items of the layout and the sub-items created in accordance with Article 5.

Assets, whether or not evidenced by certificates, are subordinated if, in the event of winding up or bankruptcy, they are to be repaid only after the claims of other creditors have been met.

ARTICLE

BAD art 6

dir/1986/635/art_6

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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.