other reserves
Definitions over time (1)
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27/06/2019 – 25/12/2019 Article 4, Capital Requirements Regulation (CRR) Scope: Whole act
For the purposes of this Regulation, the following definitions shall apply:
‘other reserves’ means reserves within the meaning of the applicable accounting framework that are required to be disclosed under the applicable accounting standard, excluding any amounts already included in accumulated other comprehensive income or retained earnings;
Other definitions of this term in this act (1)
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Earlier definition records in this act (1)
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- Article 4(1)(117) Historical · definitions end 27/06/2019
Used in (0 places in 0 provisions on 12/11/2026)
No text uses this concept on 12/11/2026.