The format of the statements, schedules, and other documents relating to financial reports as identified in these Regulations shall be determined by the FSC.

These Regulations shall come into force from the date of issuance, with the exception of Article 4, Article 7, Article 12, paragraph 1, Article 13 to Article 19, Article 22, Article 24, Article 26, Article 27, Article 35, Article 37, and Article 39, as amended on 11 September 2014, which shall come into force from financial year 2015, Article 14, Article 18, Article 22, Article 25, Article 35-1, and Article 35-2, as amended on 14 February 2017, which shall come into force from financial year 2017, the Articles as amended on 14 September 2017, which shall come into force from financial year 2018, Article 14, paragraph 4, subparagraphs 3 and 4, and paragraph 6, Article 15, Article 22, and Article 29, as amended on 30 July 2018, which shall come into force from financial year 2019, the articles amended on 18 March 2020, which shall come into force from financial year 2020, and the 24 November 2022 amendment to Article 12, which shall come into force from financial year 2022, and to Article 10 and Article 14, paragraph 4, subparagraph 1, item B, which shall come into force from financial year 2023, and the introductory part of paragraph 3, and paragraph 4, of Article 15 amended on 24 January 2024, which shall come into force from financial year 2024.