{
  "url": "https://openlegislation.uk/eu-regulation-2020-2097/article-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-2097/article-2.json",
  "legislation": "eur/2020/2097",
  "legislation_title": "Commission Regulation (EU) 2020/2097 of 15 December 2020 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 4 (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-2097",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Each company and each financial conglomerate as defined in Article 2 of Regulation (EU) 2017/1988 shall apply the amendments referred to in Article 1 of this Regulation as from 1 January 2021 for financial years starting on or after 1 January 2021.",
  "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/2020/2097/article/2",
    "retrieved_at": "2026-11-01T14:42:12.525124+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."
}