This link will take you to a page that’s not on LinkedIn

Because this is an external link, we’re unable to verify it for safety.

https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2311031453252429%2F05-02%20New%20Draft%20EFRAG%20IG%203%20DPs%20explanatory%20note.pdf