distributable items

Definitions over time (2)

1. 01/01/2019 – 27/06/2019 Article 4, Capital Requirements Regulation (CRR) Scope: Whole act

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

   ‘distributable items’ means the amount of the profits at the end of the latest financial year plus any profits brought forward and reserves available for that purpose before distributions to holders of own funds instruments less any losses brought forward, profits which are non-distributable pursuant to provisions in legislation or the institution's bye-laws and sums placed to non-distributable reserves in accordance with applicable national law or the statutes of the institution, those losses and reserves being determined on the basis of the individual accounts of the institution and not on the basis of the consolidated accounts;

2. 19/07/2016 – 01/01/2019 Article 4, Capital Requirements Regulation (CRR) Scope: Whole act

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

   ‘distributable items’ means the amount of the profits at the end of the latest financial year plus any profits brought forward and reserves available for that purpose before distributions to holders of own funds instruments less any losses brought forward, profits which are non-distributable pursuant to provisions in legislation or the institution's bye-laws and sums placed to non-distributable reserves in accordance with applicable national law or the statutes of the institution, those losses and reserves being determined on the basis of the individual accounts of the institution and not on the basis of the consolidated accounts.

Used in (0 places in 0 provisions on 12/11/2026)

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