Liabilities: Item 2 - Amounts owed to customers
1. Amounts owed to customers shall include all amounts owed to creditors that are not credit institutions within the meaning of Article 18, regardless of their actual designations.
The only exception shall be liabilities represented by debt securities or by any other security, which must be shown under Liabilities item 3.
2. Only deposits which satisfy the conditions laid down in national law shall be treated as savings deposits.
3. Savings bonds shall be shown under the corresponding sub-item only if they are not represented by negotiable certificates.