Transitional provision on the Act Implementing the Digitalisation Directive

Sections 12, 160, and 353, in the version in force from 1 August 2022, apply for the first time to annual reports for the financial year beginning after 31 December 2021. The provisions named in the first sentence, in the version in force up to and including 31 July 2022, apply for the last time to annual reports for the financial year beginning before 1 January 2022.