Council Directive 91/674/EEC of 19 December 1991 on the… Article 21
Article 21
Liabilities: item B
Subordinated liabilities
Where it has been contractually agreed that, in the event of winding up or of bankruptcy, liabilities, whether or not represented by certificates, are to be repaid only after the claims of all other creditors have been met, the liabilities in question shall be shown under this item.
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 21 of Council Directive 91/674/EEC of 19 December 1991 on the… (LawPlayer, data as of 2026-07-04)
