{
  "url": "https://openlegislation.uk/eu-directive-1986-635/article-14",
  "json_url": "https://openlegislation.uk/eu-directive-1986-635/article-14.json",
  "legislation": "eudr/1986/635",
  "legislation_title": "Council Directive of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (86/635/EEC)",
  "legislation_url": "https://openlegislation.uk/eu-directive-1986-635",
  "path": "article/14",
  "kind": "article",
  "number": "14",
  "heading": "Assets: Item 2 — Treasury bills and other bills eligible for refinancing with central banks",
  "text": "1. This item shall comprise, under (a), treasury bills and similar securities, i. e. treasury bills, treasury certificates and similar debt instruments issued by public bodies which are eligible for refinancing with the central banks of the country or countries in which a credit institution is established. Those debt instruments issued by public bodies which fail to meet the above condition shall be shown under Assets sub-item 5 (a).\n2. This item shall comprise, under (b), bills eligible for refinancing with central banks, i.e. all bills held in portfolio that were purchased from credit institutions or from customers to the extent that they are eligible, under national law, for refinancing with the central banks of the country or countries in which a credit institution is established.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1986/635/article/14",
    "retrieved_at": "2026-11-01T15:23:33.227242+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}