{"release":{"id":"a4f2a0495fe55b47323883f82977a9b34ab66171ec9623e39925d3a7045b6c81","published":"2026-11-01T16:41:30Z","pinned":false},"limits":{"coverage":{"history":"current_only","held_since":null,"gaps":[],"covered":[],"not_covered":["national guidance","court decisions"]},"freshness":{"release_id":"a4f2a0495fe55b47323883f82977a9b34ab66171ec9623e39925d3a7045b6c81","release_published":"2026-11-01T16:41:30Z","checked_at":"2026-10-26","checked_against":"EUR-Lex"},"truncation":null,"failures":[],"incomplete":[]},"page":{"path":"/definitions/emir/reserves","url":"https://www.headlesslaw.com/definitions/emir/reserves","title":"reserves","family":"definition","work_id":null,"status":"in_force","force_status":null,"date_state":"current","requested_date":null,"as_of":"2026-11-01","applies_from":null,"application":null,"version_label":"EMIR Article 2, point (26) · Consolidated version of 17 January 2025","check":{"against":"EUR-Lex","on":"2026-10-26"},"check_result":"matched","official_url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02012R0648-20250117","valid_from":null,"valid_until":null,"revision":null,"content_id":null,"change_date":null,"nearest_versions":[],"first_text_date":null,"correction_applies":false,"versions":[],"version_url":null,"revision_url":null,"versions_url":null,"relations_url":null,"source_line":null,"attribution":null},"provenance":{"official_url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02012R0648-20250117","check":{"result":"matched","checked_at":"2026-10-26","against":"EUR-Lex"},"repo_path":"spaces/definitions/emir/reserves.md","body_sha256":"20bb2b87eff881e4949f538ae926c9de51da9e7f3cb13f8764101cf38742082b"},"units":[],"markdown":"---\ntitle: \"reserves\"\ntype: definition\nstatus: Published\nsource: \"EMIR Article 2, point (26)\"\ndefined_term: \"reserves\"\nsource_regulation: \"EMIR\"\nsource_reference: \"Article 2, point (26)\"\nsource_node: \"eu.emir.article.2.subparagraph.1.point.26\"\ncross_regime_auto_link: false\ninline_links: pending\ntext_version: \"Consolidated version of 17 January 2025\"\nsource_url: \"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02012R0648-20250117\"\ncheck_status: matched\nverified: true\nlast_checked: 2026-10-26\n---\n\n*In force · EMIR Article 2, point (26) · Consolidated version of 17 January 2025 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02012R0648-20250117)*\n\n## Definition\n\n> **(26)** ‘**reserves**’ means reserves as set out in Article 9 of Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies and profits and losses brought forward as a result of the application of the final profit or loss;\n\n## Source\n\n[EMIR, Article 2, point (26)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02012R0648-20250117).\n"}