The Member States shall prescribe the following layout for the balance sheet. As an alternative, Member States may permit or require credit institutions to adopt the presentation of the balance sheet set out in Article 4a.

Assets

1. Cash in hand, balances with central banks and post office banks.

2. Treasury bills and other bills eligible for refinancing with central banks:

(a) Treasury bills and similar securities

(b) Other bills eligible for refinancing with central banks (unless national law prescribes that such bills be shown under Assets items 3 and 4)

3. Loans and advances to credit institutions:

(a) repayable on demand

(b) other loans and advances

4. Loans and advances to customers

5. Debt securities including fixed-income securities:

(a) issued by public bodies

(b) issued by other borrowers, showing separately:

- own-debt securities (unless national law requires their deduction from liabilities).

6. Shares and other variable-yield securities

7. Participating interests, showing separately: