(1)Commission Delegated Regulation (EU) 2019/815note specifies the single electronic reporting format to be used by issuers whose securities are admitted to trading on a regulated market for the preparation of their annual financial reports. Consolidated financial statements included therein are prepared either, in accordance with International Accounting Standards, which are commonly referred to as International Financial Reporting Standards (IFRS), adopted pursuant to Regulation (EC) No 1606/2002 of the European Parliament and of the Councilnote, or in accordance with IFRSs as issued by the International Accounting Standards Board (IASB) which, based on Commission Decision 2008/961/ECnote, are considered as equivalent to IFRSs adopted pursuant to Regulation (EC) No 1606/2002.
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