SECTION 4Special provisions relating to certain balance-sheet items
Article 9Assets: 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.