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Recital 6

Recital 6

(6)Following the consultation with the European Financial Reporting Advisory Group, the Commission concludes that the amendments to IAS 39 Financial Instruments: Recognition and Measurement, IFRS 7 Financial Instruments: Disclosures and IFRS 9 Financial Instruments meet the criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.

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