DECISION OF THE EEA JOINT COMMITTEE No 252/2025

of 24 October 2025

amending Annex XXII (Company law) to the EEA Agreement [2026/237]

THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (“the EEA Agreement”), and in particular Article 98 thereof,

Whereas:

(1) 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 ( 1 ) is to be incorporated into the EEA Agreement.

(2) Annex XXII to the EEA Agreement should therefore be amended accordingly,

HAS ADOPTED THIS DECISION:

Article 1

The following indent is added in point 10bb (Commission Regulation (EU) 2023/1803) of Annex XXII to the EEA Agreement:

‘—

32025 R 1047 : Commission Regulation (EU) 2025/1047 of 27 May 2025 ( OJ L, 2025/1047, 28.5.2025 ).’

Article 2

The text of Regulation (EU) 2025/1047 in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union , shall be authentic.

Article 3

This Decision shall enter into force on 25 October 2025, provided that all the notifications under Article 103(1) of the EEA Agreement have been made ( *1 ) .

Article 4

This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union .

Done at Brussels, 24 October 2025.

For the EEA Joint Committee

The President

Stefán Haukur JÓHANNESSON

( 1 ) OJ L, 2025/1047, 28.5.2025, ELI: http://data.europa.eu/eli/reg/2025/1047/oj .

( *1 ) No constitutional requirements indicated.

ELI: http://data.europa.eu/eli/dec/2026/237/oj

ISSN 1977-0677 (electronic edition)