Commission Delegated Regulation (EU) 2022/2553 Article 2

Transitional provision

Article 2

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.

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Other provisions in Commission Delegated Regulation (EU) 2022/2553

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 2 of Commission Delegated Regulation (EU) 2022/2553 (LawPlayer, data as of 2026-07-04)

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