reserves

Definitions over time (2)

17/06/2019 – 18/06/2020 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;
03/01/2017 – 17/06/2019 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 (^{4}) and profits and losses brought forward as a result of the application of the final profit or loss;

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