S.L. 281.7 чл. 4Scope. 

An eligible entity shall, for financial reporting periods commencing on or after 1st January 2023, prepare financial statements in accordance with the general accounting principles in respect of certain eligible entities related to the business of Insurance as set out in the Schedule provided that the Board of Directors of a company has resolved to do so and the eligible entity satisfies the requirements set out in regulation 5 for the applicability of the Schedule. In the absence of such resolution, the eligible entity shall prepare financial statements in accordance with IFRS as adopted by the EU for that reporting period.