15. The relevant authorities may allow relevant entities whose financial year‐end does not coincide …

The relevant authorities may allow relevant entities whose financial year‐end does not coincide with 31 December to report and disclose that information based on their position as close as possible to 31 December. In any case, disclosure of the information should be made no later than 31 July.

1. Przegląd

1.1 Odwołania

1.2 Zidentyfikowane wymagania

1.3 Powiązane normy

2. Zidentyfikowane wymagania

3. Powiązane normy

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