Commission Regulation (EU) 2026/338 Article 2

Article 2

Each company shall apply the amendment referred to in Article 1 at the latest as from the commencement date of its first financial year starting on or after 1 January 2027.

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Other provisions in Commission Regulation (EU) 2026/338

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 Regulation (EU) 2026/338 (LawPlayer, data as of 2026-07-04)

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