Council Directive 91/674/EEC of 19 December 1991 on the… Article 11
Article 11
Assets: items C (III) (4) and (5)
Loans guaranteed by mortgages and other loans
Loans to policyholders for which the policy is the main security shall be included under 'Other loans` and their amount shall be disclosed in the notes on the accounts. Loans guaranteed by mortgage shall be shown as such even where they are also secured by insurance policies. Where the amount of 'Other loans` not secured by policies is material, an appropriate breakdown shall be given in the notes on the accounts.
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 11 of Council Directive 91/674/EEC of 19 December 1991 on the… (LawPlayer, data as of 2026-07-04)
