1. Each company shall apply the amendments referred to in points (1) and (2) of Article 1, at latest, as from the commencement date of its first financial year starting on or after 1 July 2012.
2. Each company shall apply the amendments referred to in points (3) and (4) of Article 1, at latest, as from the commencement date of its first financial year starting on or after 1 January 2013.