measurement basis

Defined in Article 1, Commission Delegated Regulation (EU) 2018/345

Definitions over time (1)

1. 29/03/2018 – today applies on 12/11/2026 Article 1, Commission Delegated Regulation (EU) 2018/345 Scope: Whole act

   For the purpose of this Regulation the following definitions shall apply:

   ‘measurement basis’ means the approach for determining the monetary amounts at which assets or liabilities are presented by the valuer.

Used in (6 places in 3 provisions on 12/11/2026)

Commission Delegated Regulation (EU) 2018/345 (6 in 3)

Recital 6 · Article 1² · Article 11³