reserves

Defined in Article 2, European Market Infrastructure Regulation (EMIR)

Definitions over time (2)

1. 18/06/2020 – today applies on 12/11/2026 Article 2, European Market Infrastructure Regulation (EMIR) Scope: Whole act

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

   ‘reserves’ means reserves as set out in Article 9 of Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies (^{9}) and profits and losses brought forward as a result of the application of the final profit or loss;

2. 01/01/2014 – 03/01/2017 Article 2, European Market Infrastructure Regulation (EMIR) Scope: Whole act

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

   ‘reserves’ means reserves as set out in Article 9 of Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies (^{28}) and profits and losses brought forward as a result of the application of the final profit or loss;

Used in (8 places in 6 provisions on 12/11/2026)

European Market Infrastructure Regulation (EMIR) (8 in 6)

Recital 48 · Recital 92 · Article 2² · Article 16² · Article 47 · Annex III