(11)Some debt securities such as structured bonds incorporate certain elements of a derivative security, therefore additional disclosure requirements related to the derivative component in the interest payment should be included in the securities note schedule for debt securities.
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New version applies from 01/07/2012 — introduced by Commission Delegated Regulation (EU) No 486/2012.
78 provisions change.
Later versions: 22/09/2012, 01/07/2013, 28/08/2013, 01/01/2015, 24/03/2016.
Recital 11 changes in this version: compare with the current text.