(36)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 22/09/2012 — introduced by Commission Delegated Regulation (EU) No 862/2012.
58 provisions change.
Later versions: 01/07/2013, 28/08/2013, 01/01/2015, 24/03/2016.
Recital 36 changes in this version: compare with the current text.