distributable items

Definitions over time (1)

27/06/2019 – 25/12/2019 Article 4, Capital Requirements Regulation (CRR) Scope: Whole act

For the purposes of this Regulation, the following definitions shall apply:

‘distributable items’ means the amount of the profits at the end of the last financial year plus any profits brought forward and reserves available for that purpose, before distributions to holders of own funds instruments, less any losses brought forward, any profits which are non-distributable pursuant to Union or national law or the institution's by-laws and any sums placed in non-distributable reserves in accordance with national law or the statutes of the institution, in each case with respect to the specific category of own funds instruments to which Union or national law, institutions' by-laws, or statutes relate; such profits, losses and reserves being determined on the basis of the individual accounts of the institution and not on the basis of the consolidated accounts;

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No text uses this concept on 12/11/2026.