Loans that have de facto become negotiable are to be classified under the asset item ‘loans’ provided that they continue to be evidenced by a single document and are, as a general rule, only traded occasionally
Laenud, mis on tegelikult muutunud vabalt kaubeldavaks, liigitatakse varade liigi „Laenud” alla juhul, kui neid tõendatakse jätkuvalt üheainsa dokumendiga ja üldjuhul kaubeldakse nendega ainult harva;