In view of the interval between the entry into force of Regulation (EC) No 1606/2002 and the production of certain of its effects, a number of transitional arrangements for historical financial information to be included in a prospectus should be provided for, in order to prevent excessive burden on issuers and enable them to adapt the way they prepare and present historical financial information within a reasonable period of time after the entry into force of Directive 2003/71/EC.
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New version applies from 24/03/2016 — introduced by Commission Delegated Regulation (EU) 2016/301.
46 provisions change.
Recital 36 changes in this version: compare with the current text.