By way of derogation from Delegated Regulation (EU) 2019/815 as amended by Commission Delegated Regulation (EU) 2022/352 6, this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2023.
Article 2 - Transitional provision
- 6 Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format ( OJ L 77, 7.3.2022, p. 1 ). ↩