FINANCE · FINANCE|financial institutions and credit
- ítimí indáilte Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- distributable items
- en
- Sainmhíniú amount of the profits at the end of the last 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, any profits which are non-distributable pursuant to Union or national law or the institution's by-laws and any sums placed in non-distributable reserves in accordance with national law or the statutes of the institution, in each case with respect to the specific category of own funds instruments to which Union or national law, institutions' by-laws, or statutes relate; such profits, losses and reserves being determined on the basis of the individual accounts of the institution and not on the basis of the consolidated accounts Tagairt "Regulation (EU) No 575/2013 of the European Parliament and of the Council on prudential requirements for credit institutions"