Delegated Regulation (EU) 2019/815 is amended as follows:
Annex I is amended in accordance with Annex I to this Regulation;
Annex VI is replaced by the text set out in Annex II to this Regulation.
By way of derogation from Delegated Regulation (EU) 2019/815 as amended by Commission Delegated Regulation (EU) 2019/2100(1), this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2021.
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2021 to annual financial reports containing financial statements for financial years beginning on or after 1 January 2021.
However, Article 2 shall apply from the date of entry into force of this Regulation.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 6 November 2020.
For the Commission
The President
Ursula VON DER LEYEN