Transitional provision relating to the Act on the Further Implementation of the Transparency Directive Amending Directive with regard to a Single Electronic Format for Annual Financial Reports

Sections 106, 107, 114 and 120, in the version in force from 19 August 2020, apply for the first time to annual, single-entity and consolidated financial statements, and to annual financial reports containing financial statements, for the financial year beginning after 31 December 2019. The provisions referred to in the first sentence, in the version in force up to and including 18 August 2020, apply for the last time to annual, single-entity and consolidated financial statements, and to annual financial reports containing financial statements, for the financial year beginning before 1 January 2020.