interim 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:

   ‘interim profits’ means profits as laid down in the applicable accounting framework, computed for a reference period shorter than 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 (3 places in 3 provisions on 12/11/2026)

Decision (EU) 2015/656 of the ECB (3 in 3)

Recital 1 · Article 2 · Article 4