Commission Regulation (EU) 2025/1266 of 30 June 2025 amending Regulation (EU) 2023/1803 as regards International Financial Reporting Standard 9 and International Financial Reporting Standard 7

CELEX: 32025R1266
Document type: REG
Sector: Legislation
Date of document: 2025-06-30
In force since: 2026-01-01
Status: In force
ELI: http://data.europa.eu/eli/reg/2025/1266/oj

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Article 1

In the Annex to Regulation (EU) 2023/1803, the following is amended in accordance with the Annex to this Regulation: (a) International Financial Reporting Standard (‘IFRS’) 9 Financial Instruments; (b) IFRS 7 Financial Instruments: Disclosures.

Article 2

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.

Article 3

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

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