2.
The review referred to in paragraph 1 shall in particular consider: the adequacy of this Directive from a prudential and governance point of view; cross-border activity; the experience acquired in applying this Directive and its impact on the stability of IORPs; the Pension Benefit Statement.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.