Council Directive 86/635/EEC of 8 December 1986 on the… Article 6

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.

Read the full instrument → · Read this in context: SECTION 3 — LAYOUT OF THE BALANCE SHEET →

Other provisions in SECTION 3 — LAYOUT OF THE BALANCE SHEET

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

What to look at next

Council Directive 86/635/EEC of 8 December 1986 on the…, full textChapter navigation and full text, so you can read this section in contextEuropean Union legislation EU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year SECTION 3 — LAYOUT OF THE BALANCE SHEET — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections