Commission Regulation (EU) 2025/1047 of 27 May 2025 amending Regulation (EU) 2023/1803 as regards International Financial Reporting Standard 9 and International Financial Reporting Standard 7

The Annex to Regulation (EU) 2023/1803 is amended as follows: (1) International Financial Reporting Standard (‘IFRS’) 9 Financial Instruments is amended as set out in the Annex to this Regulation; (2) IFRS 7 Financial Instruments: Disclosures is amended as set out in the Annex to this Regulation.

Each company shall apply the amendments referred to in Article 1, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2026.

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