This means that figures in CA1 items are calculated according to the final provisions (i.e. as if there were no transitional provisions), with the exception of items summarizing the effect of the transitional provisions.
Si l'établissement affiche un bénéfice, la part non éligible de ce bénéfice, en vertu de l'article 26, paragraphe 2 du CRR (à savoir les profits non audités et les charges ou dividendes prévisibles), sera déclarée.