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               <Pnumber>Article 2</Pnumber>
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                  <Text>By way of derogation from Delegated Regulation (EU) 2019/815 as amended by Commission Delegated Regulation (EU) 2019/2100<FootnoteRef Ref="f00006"/>, this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2021.</Text>
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               <Text>Commission Delegated Regulation (EU) 2019/2100 of 30 September 2019 amending Delegated Regulation (EU) 2019/815 with regard to updates of the taxonomy to be used for the single electronic reporting format (<Citation id="c00006" Class="EuropeanUnionOfficialJournal" Year="2019" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2019.326.01.0001.01.ENG" Date="2019-12-16">OJ L 326, 16.12.2019, p. 1</Citation>).</Text>
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