reserves
Defined in Article 2, European Market Infrastructure Regulation (EMIR)
Uses as of 16/08/2012
Definitions over time (1)
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16/08/2012 – 01/01/2014 applies on 16/08/2012 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 (^{28}) and profits and losses brought forward as a result of the application of the final profit or loss;
Other definitions of this term in this act (2)
Each has its own scope, dates and uses. Open one to see when it applies.
Used in (7 places in 5 provisions on 16/08/2012)
European Market Infrastructure Regulation (EMIR) (7 in 5)
Recital 48 · Recital 92 · Article 22 · Article 162 · Article 47