By way of derogation from Delegated Regulation (EU) 2019/815 as amended by Commission Delegated Regulation (EU) 2019/2100 6, this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2021.
Article 2 - Transitional provision
- 6 Commission Delegated Regulation (EU) 2019/2100 of 30 September 2019 amending Delegated Regulation (EU) 2019/815 with regard to updates of the taxonomy to be used for the single electronic reporting format ( OJ L 326, 16.12.2019, p. 1 ). ↩