(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 01/01/2015 — introduced by Commission Delegated Regulation (EU) 2015/1604.
57 provisions change.
Later versions: 24/03/2016.
Recital 11 changes in this version: compare with the current text.