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IAS 39 (as amended by IFRS 9(2014)) — Financial Instruments: Recognition and Measurement (for entities that have adopted IFRS 9 and are applying the hedging requirements in IAS 39) IAS 39 (as amended by IFRS 9 (2014)) — Financial Instruments: Recognition and Measurement (for entities that have adopted IFRS 9 and are applying the hedging requirements in IAS 39)
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