48In the light of the foregoing, the answer to the first part of the first question and to the second question is that the concept of ‘change of status’ within the meaning of Article 12(2) of Delegated Regulation 2015/63 must be interpreted as including a transaction, such as that at issue in the main proceedings, by which an institution ceases, in the course of a year, to be under the supervision of the national resolution authority following a cross-border merger through acquisition by its parent company, and as a result that transaction has no impact on the institution’s obligation to pay in full the ordinary contributions due for the contribution year in question.
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