Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions
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Change 1
Article 6
1. 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. 2. 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 6
1. 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. 2. 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.
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