This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

This Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.

Done at Strasbourg, 4 July 2018.

For the European Parliament

The President

A. TAJANI

For the Council

The President

K. EDTSTADLER

( 1 ) Position of the European Parliament of 13 June 2018 (not yet published in the Official Journal) and decision of the Council of 26 June 2018.

( 2 ) Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings ( OJ L 141, 5.6.2015, p. 19 ).

REGULATION (EU) 2018/946 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 4 July 2018 replacing Annexes A and B to Regulation (EU) 2015/848 on insolvency proceedings ANNEX ‘ANNEX A ANNEX B