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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 20 January 1992 - onwards
Version 2 of 2

Article 21

Liabilities: item B

Subordinated liabilities

Where it has been contractually agreed that, in the event of winding up or of bankruptcy, liabilities, whether or not represented by certificates, are to be repaid only after the claims of all other creditors have been met, the liabilities in question shall be shown under this item.