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New version applies from 21/09/2007 — introduced by Directive 2007/44/EC. 121 provisions change. Later versions: 25/12/2007, 21/03/2008, 17/08/2009, 30/10/2009, 07/12/2009, 30/03/2010, 04/01/2011, 09/12/2011, 01/07/2013, 01/01/2014. Recital 28 changes in this version: compare with the current text.

Recital 28

Recital 28

(28)This Directive specifies that for certain own funds items qualifying criteria should be specified, without prejudice to the possibility of Member States to apply more stringent provisions.

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