By way of derogation from Delegated Regulation (EU) 2019/815 as amended by Commission Delegated Regulation (EU) 2019/2100 [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 (OJ L 326, 16.12.2019, p. 1).], this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2021.