Council Directive 86/635/EEC of 8 December 1986 on the… Article 16

Article 16

Assets: Item 4 - Loans and advances to customers Loans and advances to customers shall comprise all types of assets in the form of claims on domestic and foreign customers other than credit institutions, regardless of their actual designations. The only exception shall be loans and advances represented by debt securities or any other security, which must be shown under Assets item 5.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 16 of Council Directive 86/635/EEC of 8 December 1986 on the… (LawPlayer, data as of 2026-07-04)

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