date of accounting
Defined in Article 2, Commission Delegated Regulation (EU) 2018/959
Definitions over time (1)
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26/07/2018 – today applies on 12/11/2026 Article 2, Commission Delegated Regulation (EU) 2018/959 Scope: Whole act
For the purposes of this Delegated Act, the following definitions shall apply:
‘date of accounting’ means the date when a loss or a provision against an operational risk event is first recognized in the Profit and Loss;