deferred tax assets

Defined in Article 4, Capital Requirements Regulation (CRR)

Definitions over time (2)

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

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

   ‘deferred tax assets’ has the same meaning as under the applicable accounting framework;

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’ has the same meaning as under the applicable accounting framework;

Used in (34 places in 16 provisions on 11/11/2026)

Capital Requirements Regulation (CRR) (34 in 16)

Article 4³ · Article 36 · Article 38⁷ · Article 39³ · Article 40 · Article 46 · Article 48⁵ · Article 60 · Article 70 · Article 72i · Article 468 · Article 469³ · Article 470² · Article 472 · Article 473a · Article 478²