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European Union
Commission Delegated Regulation (EU) 2022/2553
Article 2

Commission Delegated Regulation (EU) 2022/2553

In forceThis text since 1 Jan 2023law://eu/reg/2022/2553/art_2@2026-11-11

Version in force onWhereEuropean Union

Article 2Transitional provision#

By way of derogation from Delegated Regulation (EU) 2019/815 as amended by Commission Delegated Regulation (EU) 2022/352^note, this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2023.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Type: Delegated regulation · Commission Delegated Regulation (EU) 2022/2553 · EEA relevant
Adopted: 21 Sept 2022
In force: 1 Jan 2023
Applies from: 19 Jan 2023
Made by: Directorate-General for Financial Stability, Financial Services and Capital Markets Union, European Commission
Official: EUR-Lex 32022R2553 · ELI

Topics

closing of accounts data processing financial accounting financial legislation hypertext Internet issue of securities programming language technical standard Freedom of establishment Internal market - Principles

History · 1 version

1 Jan 2023Reading

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Cited by 1: this act
Cites 1: Commission Delegated Regulation (EU) 2022/352