49In that regard, it should be made clear that it is clear from the express wording of the first paragraph of Article 1(3)(i) of Directive 94/19 that the necessary and sufficient condition for determining whether a deposit that is due and payable has become unavailable is that, in the view of the relevant competent authority, a credit institution appears to be unable for the time being, for reasons which are directly related to its financial circumstances, to repay the deposit and to have no current prospect of being able to do so.
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