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| (103) | The different techniques available for adjustments of comparator data are described in more detail in the Practical Guide (88). By reference to examples and illustrations, the Practical Guide provides guidance on the concepts, approaches and conditions for the application of the different techniques. It should serve as the basis for dealing with issues regarding the approaches available to implement the comparator-based methods.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.