Valsts valodas centra izstrādātie grāmatvedības, vadībzinātnes, tirgvedības un tirdzniecības termini

Konteksts: [..] Sureties and assets pledged as collateral security shall include all guarantee obligations incurred and assets pledged as collateral security on behalf of third parties, particularly in respect of sureties and irrevocable letters of credit. [..]
Avots: Council Directive of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (86/635/EEC)