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New version applies from 05/12/2014 — introduced by Directive 2014/95/EU (NFRD). 113 provisions change. Later versions: 11/12/2014, 21/12/2021, 05/01/2023, 09/01/2024, 28/05/2024, 18/03/2026, 30/01/2027. Recital 8 changes in this version: compare with the current text.

Recital 8

Recital 8

(8)It is necessary, moreover, to establish minimum equivalent legal requirements at Union level as regards the extent of the financial information that should be made available to the public by undertakings that are in competition with one another.

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