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New version applies from 01/07/2013 — introduced by Council Directive 2013/23/EU. 144 provisions change. Later versions: 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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