Directive (EU) 2017/1132 Article 46

Assets

Article 46

Subscribed capital may be formed only of assets capable of economic assessment. However, an undertaking to perform work or supply services may not form part of those assets.

Read the full instrument → · Read this in context: Section 1 — Capital requirements →

Other provisions in Section 1 — Capital requirements

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 46 of Directive (EU) 2017/1132 (LawPlayer, data as of 2026-07-04)

What to look at next

Directive (EU) 2017/1132, full textChapter navigation and full text, so you can read this section in contextEuropean Union legislation EU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Section 1 — Capital requirements — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections