REGULATION (EU) 2021/2260 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 15 December 2021 amending Regulation (EU) 2015/848 on insolvency proceedings to replace its Annexes A and B ANNEX ‘ANNEX A INSOLVENCY PROCEEDINGS REFERRED TO IN ARTICLE 2, POINT (4) ANNEX B INSOLVENCY PRACTITIONERS REFERRED TO IN ARTICLE 2, POINT (5)