Liabilities: Item 3 - Debts evidenced by certificates
1. This item shall include both debt securities and debts for which negotiable certificates have been issued, in particular deposit receipts, 'bons de caisse' and liabilities arising out of own acceptances and promissory notes.
2. Only acceptances which a credit institution has issued for ist own refinancing and in respect of which it is the first party liable ('drawee') shall be treated as own acceptances.