Council Directive 91/674/EEC of 19 December 1991 on the… Article 9

Article 9

Assets: item C (III) (2) Debt securities and other fixed-income securities 1. This item shall comprise negotiable debt securities and other fixed-income securities issued by credit institutions, by other undertakings or by public bodies, in so far as they are not covered by item C (II) (2) or (4). 2. Securities bearing interest the rate of which varies in line with specific factors, for example the interest rate on the inter-bank market or on the Euromarket, shall also be regarded as debt securities and other fixed-income securities.