off‐balance‐sheet item

Defined in Article 4, IFR Regulation

Definitions over time (2)

1. 09/01/2024 – today applies on 12/11/2026 Article 4, IFR Regulation Scope: Whole act

   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;

2. 05/12/2019 – 25/12/2019 Article 4, IFR Regulation Scope: Whole act

   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;

Used in (3 places in 3 provisions on 12/11/2026)

IFR Regulation (3 in 3)

Recital 17 · Article 4 · Article 54