**Summary:**
EEA Joint Committee Decision No. 108/2023, adopted on April 28, 2023, amends Annex XXII (Company Law) to the Agreement on the European Economic Area (EEA). The decision incorporates Commission Regulation (EU) 2022/1491 of September 8, 2022, which amends Regulation (EC) No. 1126/2008 regarding International Financial Reporting Standard (IFRS) 17, into the EEA Agreement. Article 1 adds Commission Regulation (EU) 2022/1491 to point 10ba of Commission Regulation (EC) No. 1126/2008 of Annex XXII to the EEA Agreement. The authentic Icelandic and Norwegian language texts of Regulation (EU) 2022/1491 will be published in the EEA Supplement to the Official Journal of the European Union. The decision entered into force on April 29, 2023, following the completion of notifications under Article 103(1) of the EEA Agreement. The decision will be published in the EEA Section of, and the EEA Supplement to, the Official Journal of the European Union.
Key Entities Referenced
EEA Joint Committee: The decision-making body responsible for the EEA Agreement.
EEA Agreement: Agreement on the European Economic Area
Commission Regulation (EU) 2022/1491: A regulation amending Regulation (EC) No 1126/2008 as regards International Financial Reporting Standard 17, which is to be incorporated into the EEA Agreement.
Regulation (EC) No 1126/2008: A regulation related to International Financial Reporting Standards.
International Financial Reporting Standard 17: A financial reporting standard, the document mentions its incorporation into the EEA agreement.
Annex XXII: Company law annex to the EEA Agreement.
Brussels: The location where the EEA Joint Committee decision was made.
Nicolas VON LINGEN: The President of the EEA Joint Committee.
Official Journal EN
of the European Union L series
2023/2261 9.11.2023
DECISION OF THE EEA JOINT COMMITTEE No 108/2023
of 28 April 2023
amending Annex XXII (Company law) to the EEA Agreement [2023/2261]
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) 2022/1491 of 8 September 2022amending Regulation (EC) No 1126/2008 as regards
International Financial Reporting Standard 17(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 10ba (Commission Regulation (EC) No 1126/2008) of Annex XXII to the EEA
Agreement:
‘– 32022 R 1491: Commission Regulation (EU) 2022/1491 of 8 September 2022(OJ L 234, 9.9.2022, p. 10).’
Article 2
The text of Regulation (EU) 2022/1491 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 29 April 2023, provided that all the notifications under Article 103(1) of the EEA
Agreement have been made*.
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, 28 April 2023.
For the EEA Joint Committee
The President
Nicolas VON LINGEN
(1) OJ L 234, 9.9.2022, p. 10.
* No constitutional requirements indicated.
ELI: http://data.europa.eu/eli/dec/2023/2261/oj 1/1