# Council Directive of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (91/674/EEC), Article 12: Assets: item C (III) (6)Deposits with credit institutions

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

This item shall comprise sums the withdrawal of which is subject to a time restriction. Sums deposited with no such restriction shall be shown under F (II) even if they bear interest.

---
Source: https://www.legislation.gov.uk/eudr/1991/674/article/12 (the official version)
Page: https://openlegislation.uk/eu-directive-1991-674/article-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.