Illiquid assets as referred to in point (d) of the second subparagraph of Article 13(2) shall include the following:
(a) tangible fixed assets, except to the extent that land and buildings may be allowed to count against the loans which they are securing;
(b) holdings in, including subordinated claims on, credit or financial institutions which may be included in the own funds of those institutions, unless they have been deducted under points (l) to (p) of Article 57 of Directive 2006/48/EC or under Article 16(d) of this Directive;
(c) holdings and other investments in undertakings other than credit or financial institutions, which are not readily marketable;
(d) deficiencies in subsidiaries;
(e) deposits made, other than those which are available for repayment within 90 days, and also excluding payments in connection with margined futures or options contracts;
(f) loans and other amounts due, other than those due to be repaid within 90 days; and
(g) physical stocks, unless they ar