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New version applies from 09/12/2011 — introduced by Directive 2011/89/EU. 357 provisions change. Later versions: 15/09/2012, 01/07/2013, 19/12/2013, 23/05/2014, 31/03/2015, 12/01/2017, 09/07/2018, 13/01/2019, 30/06/2021, 19/10/2021, 09/01/2024, 17/01/2025, 30/01/2027. Recital 54 changes in this version: compare with the current text.

Recital 54

Recital 54

(54)The calculation of technical provisions should be consistent with the valuation of assets and other liabilities, market consistent and in line with international developments in accounting and supervision.

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