When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
EU Directives are published on this site to aid cross referencing from UK legislation. Since IP completion day (31 December 2020 11.00 p.m.) no amendments have been applied to this version.
1.This item shall include both debt securities and debts for which negotiable certificates have been issued, in particular deposit receipts, ‘bons de caisse’ and liabilities arising out of own acceptances and promissory notes.
2.Only acceptances which a credit institution has issued for ist own refinancing and in respect of which it is the first party liable (‘drawee’) shall be treated as own acceptances.
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