# Council Directive of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (91/674/EEC), Article 9: Assets: item C (III) (2)Debt securities and other fixed-income securities

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

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.

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Source: https://www.legislation.gov.uk/eudr/1991/674/article/9 (the official version)
Page: https://openlegislation.uk/eu-directive-1991-674/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.