(38)According to the nature of the items making up own funds, this Directive distinguishes between on the one hand, items constituting original own funds and, on the other, those constituting additional own funds.
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New version applies from 13/04/2005 — introduced by Directive 2005/1/EC.
88 provisions change.
Later versions: 29/03/2006, 20/07/2006.
Recital 38 changes in this version: compare with the current text.