# Council Directive of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (86/635/EEC), Article 16: Assets: Item 4 — Loans and advances to customers

Extent: E+W+S+N.I.

Loans and advances to customers shall comprise all types of assets in the form of claims on domestic and foreign customers other than credit institutions, regardless of their actual designations.
The only exception shall be loans and advances represented by debt securities or any other security, which must be shown under Assets item 5.

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Source: https://www.legislation.gov.uk/eudr/1986/635/article/16 (the official version)
Page: https://openlegislation.uk/eu-directive-1986-635/article-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.