timing loss

Defined in Article 2, Commission Delegated Regulation (EU) 2018/959

Definitions over time (1)

1. 26/07/2018 – today applies on 12/11/2026 Article 2, Commission Delegated Regulation (EU) 2018/959 Scope: Whole act

   For the purposes of this Delegated Act, the following definitions shall apply:

   ‘timing loss’ means the negative economic impact booked in a financial accounting period due to an operational risk event impacting the cash flows or financial statements of previous financial accounting periods.

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

Commission Delegated Regulation (EU) 2018/959 (3 in 3)

Article 2 · Article 22 · Article 23