off‐balance‐sheet item
Definitions over time (1)
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25/12/2019 – 09/01/2024 Article 4, IFR Regulation Scope: Whole act
1. For the purposes of this Regulation, the following definitions apply:
‘off‐balance‐sheet item’ means any of the items referred to in Annex I to Regulation (EU) No 575/2013;
Other definitions of this term in this act (1)
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Used in (0 places in 0 provisions on 12/11/2026)
No text uses this concept on 12/11/2026.