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Definition: Loans and advances to credit institutions

National accounts

Loans and advances to credit institutions shall comprise all loans and advances arising out of banking transactions to domestic or foreign credit institutions by the credit institution drawing up the balance sheet, 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 (Debt securities including fixed-income securities).

Loans and advances to undertakings which do not satisfy the above conditions shall be shown under Assets item 4 (Loans and advances to customers).
European Union, Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (Official Journal of the European Communities No L 372, 31/12/1986, p. 1), Article 15.