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IORP

as defined in Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27…, Article 2, point (7) (Definitions)

an institution for occupational retirement provision authorised or registered in accordance with Article 9 of Directive (EU) 2016/2341 except an institution in respect of which a Member State has chosen to apply Article 5 of that Directive or an institution that operates pension schemes which together have less than 15 members in total;

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