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Issue detail

Issue
44.f. Financial derivatives
Issue description and recommendation

Should there be a distinction between different types of financial derivatives, for example between forwards and options as well as the inclusion of employee stock options (see issue 3) in this category?

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Chapters affected by this issue, and their status (For more information click corresponding chapter from the list)
  No draft yet, AEG/world review draft, Final draft
11. The financial account
12. The other changes in assets accounts
13. The balance sheet

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