year-end profits

Defined in Article 2, Decision (EU) 2015/656 of the ECB

Definitions over time (1)

1. 31/12/2014 – today applies on 12/11/2026 Article 2, Decision (EU) 2015/656 of the ECB Scope: Whole act

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

   ‘year-end profits’ means profits as defined in the applicable accounting framework, computed for a reference period equal to a full financial year, and before the credit institution has taken a formal decision confirming such a profit or loss of the institution.

Used in (15 places in 10 provisions on 12/11/2026)

Decision (EU) 2015/656 of the ECB (15 in 10)

Recital 1 · Recital 4 · Recital 5² · Recital 6 · Preamble · Article 1² · Article 2 · Article 3² · Article 4² · Article 5²