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Definition: Loans and advances to customers

National accounts

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 (Debt securities including fixed-income securities).
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 16.