For the purposes of the report referred to in the first subparagraph, ESMA shall, within 24 months of the date of entry into force of the delegated act adopted by the Commission pursuant to Article 4(9) and every three years thereafter, or more frequently where significant developments in market practices arise, submit a report to the European Parliament, to the Council and to the Commission on the efficiency of the reporting, taking into account the appropriateness of single-side reporting, in particular in terms of reporting coverage and quality as well as reduction of reports to trade repositories, and on significant developments in m ...[+++]arket practices with a focus on transactions having an equivalent objective or effect to an SFT.

7a. Where the transaction relates to a financial instrument that is admitted to trading on an SME growth market, this Article shall not come into effect until 15 days after the intended settlement date unless the SME growth market notifies participants before the transaction is executed that a shorter period applies.

Request for a preliminary ruling — Administrativen sad — Varna — Interpretation of Articles 62(1), 63, 73 and 80 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — National legislation providing that any supply of goods or services the consideration of which in whole or in part consists of goods or services is considered to represent two related supplies of goods or services — Legislation fixing the date of the chargeable event for VAT for related exchange ...[+++]transactions as being the date of the chargeable event in respect of the first supply effected even though the consideration for that supply has not yet been provided — Natural persons who acquired a building right in favour of a company with a view to construction of a residential building in consideration for the obligation on the part of the company to construct the building using its own resources and to hand over to those who had acquired the building right 25 % of the ownership of the total built area within 12 months of issue of the building permit — Determination of the basis of assessment — Applicability of the concept of chargeable event to exempted transactions even if they are carried out by a person who has the status neither of a taxable person nor of a person liable for payment

The value of the national currency, in terms of the Special Drawing Right, of a State Party which is a member of the International Monetary Fund, shall be calculated in accordance with the method of valuation applied by the International Monetary Fund in effect on the date in question for its operations and transactions.

When . the financial statements of a subsidiary used in the preparation of consolidated financial statements are prepared as of a date different from that of the parent, adjustments shall be made for the effects of significant transactions or events that occur between that date and the date of the parent’s financial statements.

(e) "transfer date" means with regard to any transaction, the date (and, where appropriate, the time on that date) when the transfer of the euro amount by one party to the other is to become effective which for the avoidance of doubt shall be the date (and, where appropriate, the time on that date) when the parties have agreed that settlement of a transfer of the euro amount shall occur;