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The risk-free interest rate term structures published by EIOPA will become binding only when the European Commission adopts them in the form of implementing acts. Where no term structures are set out in implementing acts, insurance and reinsurance undertakings should derive term structures to calculate best estimates in accordance with the provisions on term structures of the Solvency II Directive and the supplementing Delegated Regulation. In particular, where undertakings derive term structures themselves, they are not bound to use the data of the data providers that EIOPA applies to calculated its risk-free interest rate term structures.