other reserves

Defined in Article 4, Capital Requirements Regulation (CRR)

Definitions over time (2)

1. 25/12/2019 – today applies on 12/11/2026 Article 4, Capital Requirements Regulation (CRR) Scope: Whole act

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

   ‘other reserves’ means reserves within the meaning of the applicable accounting framework that are required to be disclosed under the applicable accounting standard, excluding any amounts already included in accumulated other comprehensive income or retained earnings;

2. 28/06/2013 – 19/07/2016 Article 4, Capital Requirements Regulation (CRR) Scope: Whole act

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

   ‘other reserves’ means reserves within the meaning of the applicable accounting framework that are required to be disclosed under the applicable accounting standard, excluding any amounts already included in accumulated other comprehensive income or retained earnings;

Used in (2 places in 2 provisions on 12/11/2026)

Capital Requirements Regulation (CRR) (2 in 2)

Article 4 · Article 26