{
  "url": "https://openlegislation.uk/eu-regulation-2020-1272/annex-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-1272/annex-1.json",
  "legislation": "eur/2020/1272",
  "legislation_title": "Commission Delegated Regulation (EU) 2020/1272 of 4 June 2020 amending and correcting Delegated Regulation (EU) 2019/979 supplementing Regulation (EU) 2017/1129 of the European Parliament and of the Council with regard to regulatory technical standards on key financial information in the summary of a prospectus, the publication and classification of prospectuses, advertisements for securities, supplements to a prospectus, and the notification portal (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-1272",
  "path": "annex/1",
  "kind": "annex",
  "number": "1",
  "heading": null,
  "text": "In Annex I to Delegated Regulation (EU) 2019/979, Table 3 is replaced by the following:\n‘\nTable 3\nCash flow statement for non-financial entities (equity securities)\nYear\nYear -1\nYear -2\nInterim\nComparative interim from same period in prior year\n*Relevant net Cash flows from operating activities and/or cash flows from investing activities and/or cash from financing activities\n’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2020/1272/annex/1",
    "retrieved_at": "2026-11-01T14:42:26.066732+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}