Article 17
Assets: Item 5 - Debt securities including fixed-income securities 1. This item shall comprise negotiable debt securities including fixed-income securities issued by credit institutions, by other undertakings or by public bodies; such securities issued by the latter, however, shall be included only if they are not to be shown under Assets item 2. 2. Securities bearing interest rates that vary in accordance with specific factors, for example the interest rate on the inter-bank market or on the Euromarket, shall also be regarded as debt securities including fixed-income securities. 3. Only repurchase and negotiable own-debt securities may be included in sub-item 5 (b).