total liabilities

Definitions over time (1)

17/01/2015 – today applies on 11/11/2026 Article 3, Commission Delegated Regulation (EU) 2015/63 Scope: Whole act

For the purposes of this Regulation, the definitions contained in Directive 2014/49/EU of the European Parliament and of the Council (^{1}) and Directive 2014/59/EU shall apply. For the purpose of this Regulation, the following definitions shall also apply:

‘total liabilities’ means total liabilities as defined in Section 3 of Council Directive 86/635/EEC (^{3}), or as defined in accordance with the International Financial Reporting Standards referred to in Regulation (EC) No 1606/2002 of the European Parliament and of the Council (^{4});

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