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(iii) se on johdannainen (lukuun ottamatta johdannaista, joka on takaussopimus tai joka on määritetty suojausinstrumentiksi ja on sellaisena tehokas).
(iii) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument).
Last Update: 2016-09-29
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