Commission Regulation (EU) 2025/1331 of 9 July 2025 amending Regulation (EU) 2023/1803 as regards International Financial Reporting Standards 1, 7, 9 and 10, and International Accounting Standard 7

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’) 1 First-time Adoption of International Financial Reporting Standards; (b) IFRS 7 Financial Instruments: Disclosures; (c) IFRS 9 Financial Instruments; (d) IFRS 10 Consolidated Financial Statements; (e) International Accounting Standard (‘IAS’) 7 Statement of Cash Flows.

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.