**Policy Summary:**
This decision, EEA Joint Committee Decision No. 116/2025 of 8 May 2025, amends Annex XXII (Company law) to the Agreement on the European Economic Area (EEA). The amendment incorporates Commission Regulation (EU) 2024/2862 of 12 November 2024, which amends Regulation (EU) 2023/1803 regarding International Accounting Standard 211, into the EEA Agreement. Specifically, the decision adds the following indent to point 10bb (Commission Regulation (EU) 2023/1803) of Annex XXII: "32024 R 2862: Commission Regulation (EU) 2024/2862 of 12 November 2024 (OJ L, 2024/2862, 13.11.2024)." The authentic texts of Commission Regulation (EU) 2024/2862 in Icelandic and Norwegian will be published in the EEA Supplement to the Official Journal of the European Union. The decision entered into force on 9 May 2025, following the completion of notifications required under Article 103(1) of the EEA Agreement. The decision was published in the EEA Section of, and the EEA Supplement to, the Official Journal of the European Union. The President of the EEA Joint Committee, Nicolas VON LINGEN, signed the decision in Brussels.
Key Entities Referenced
European Economic Area: A trade and economic alliance between the European Union and several other countries.
EEA Agreement: The Agreement on the European Economic Area
Commission Regulation EU 2024/2862: A regulation of the European Union amending Regulation EU 2023/1803 as regards International Accounting Standard 21, to be incorporated into the EEA Agreement.
Regulation EU 2023/1803: A regulation of the European Union that is being amended by Commission Regulation EU 2024/2862.
International Accounting Standard 21: Accounting standard that is subject to the amendment by Commission Regulation EU 2024/2862.
EEA Joint Committee: The governing body responsible for the EEA Agreement.
Brussels: City in Belgium where the decision was made.
Nicolas VON LINGEN: The President of the EEA Joint Committee.
Official Journal EN
of the European Union L series
2025/1358 24.7.2025
DECISION OF THE EEA JOINT COMMITTEENo 116/2025
of 8 May 2025
amending Annex XXII (Company law) to the EEA Agreement [2025/1358]
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) 2024/2862 of 12 November 2024 amending Regulation (EU) 2023/1803 as regards
International Accounting Standard 21(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:
‘— 32024 R 2862: Commission Regulation (EU) 2024/2862 of 12 November 2024 (OJ L, 2024/2862, 13.11.2024).’
Article 2
The text of Commission Regulation (EU) 2024/2862 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 9 May 2025, 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, 8 May 2025.
For the EEA Joint Committee
The President
Nicolas VON LINGEN
(1) OJ L, 2024/2862, 13.11.2024, ELI: http://data.europa.eu/eli/reg/2024/2862/oj.
(*) No constitutional requirements indicated.
ELI: http://data.europa.eu/eli/dec/2025/1358/oj 1/1