loss
as defined in Directive 2006/48/EC of the European Parliament and of the Council of 14 June…, Article 4, point (26)
economic loss, including material discount effects, and material direct and indirect costs associated with collecting on the instrument;
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Also defined in
- Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational… 02022L2523-20221222, Article 3, point (36)
(36) ‘qualifying income or loss’ means the financial accounting net income or loss of a constituent entity adjusted in accordance with the rules set out in Chapters III, VI and VII;