total assets

Definitions over time (1)

11/12/2014 – today applies on 12/11/2026 Article 3, Commission Delegated Regulation (EU) No 1310/2014 Scope: Whole act

For the purposes of this Regulation, the definitions in Article 3 of Regulation (EU) No 806/2014 shall apply. The following definitions shall also apply:

‘total assets’ means the total value of assets derived from the line ‘total assets’ on the consolidated, where relevant, balance sheet of the significant entity as reported in accordance with the relevant Union law for prudential purposes as of 31 December 2013 or as of the applicable reporting date for the financial year 2013, if the financial year ends at a later date than 31 December;