(b) — Directive (EU) 2016/2341 of the European Parliament and of the Council of 14… · Lexiara

(b)

Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 2016 on the activities and supervision of institutions for occupational retirement provision (IORPs) (recast) (Text with EEA relevance) · European Union

any hidden net reserves arising out of the valuation of assets, insofar as such hidden net reserves are not of an exceptional nature;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.