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"aktivernes lokalisering": tilstedeværelse i en medlemsstat af aktiver i fast ejendom eller andet end fast ejendom uden at der stilles krav om, at aktiver i andet end fast ejendom deponeres, eller om, at aktiver i fast ejendom undergives sådanne rådighedsbegrænsende foranstaltninger som tinglysning;
"localisation of assets" shall mean the existence of assets, whether movable or immovable, within a member state but shall not be construed as involving a requirement that movable assets be deposited or that immovable assets be subjected to restrictive measures such as the registration of mortgages;