deferred tax assets that rely on future profitability

Defined in Article 4, Capital Requirements Regulation (CRR)

Definitions over time (2)

1. 25/12/2019 – today applies on 12/11/2026 Article 4, Capital Requirements Regulation (CRR) Scope: Whole act

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

   ‘deferred tax assets that rely on future profitability’ means deferred tax assets the future value of which may be realised only in the event the institution generates taxable profit in the future;

2. 28/06/2013 – 19/07/2016 Article 4, Capital Requirements Regulation (CRR) Scope: Whole act

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

   ‘deferred tax assets that rely on future profitability’ means deferred tax assets the future value of which may be realised only in the event the institution generates taxable profit in the future;

Used in (20 places in 12 provisions on 12/11/2026)

Capital Requirements Regulation (CRR) (20 in 12)

Article 4 · Article 36 · Article 38⁶ · Article 40 · Article 46 · Article 48² · Article 60 · Article 70 · Article 72i · Article 469² · Article 470 · Article 478²