**Executive Summary**
The Decision of the EEA Joint Committee No 240/2025, issued on 24 October 2025, amends Annex IX (Financial Services) to the EEA Agreement. It incorporates Commission Implementing Regulation (EU) 2025/1794, regarding technical information for calculating technical provisions and basic own funds for reporting. The decision enters into force on 25 October 2025, pending notifications under Article 103(1) of the EEA Agreement.
**Key Points / Main Content**
* **Amendment to Annex IX:**
* Commission Implementing Regulation (EU) 2025/1794 is inserted into Annex IX of the EEA Agreement, after point 1zzh.
* **Incorporation of Regulation:**
* Regulation (EU) 2025/1794 lays down technical information for calculating technical provisions and basic own funds.
* The technical information is relevant for reporting with reference dates from 30 June 2025 until 29 September 2025, in accordance with Directive 2009/138/EC.
* **Publication and Language:**
* The text of Regulation (EU) 2025/1794 will be published in Icelandic and Norwegian in the EEA Supplement to the Official Journal of the European Union.
* **Entry into Force:**
* The Decision enters into force on 25 October 2025, contingent on notifications under Article 103(1) of the EEA Agreement.
* **Publication of Decision:**
* The Decision will be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.
**Impact Analysis**
**Stakeholder: Insurance and Reinsurance Companies**
**Impact**
These companies are directly affected by the new technical information for the calculation of technical provisions and basic own funds for reporting. The reporting with reference dates from 30 June 2025 until 29 September 2025 must comply with the incorporated Implementing Regulation (EU) 2025/1794 and Directive 2009/138/EC.
**Action Required**
Insurance and Reinsurance companies need to adapt their reporting procedures to align with the technical requirements outlined in Regulation (EU) 2025/1794 for reporting with reference dates from 30 June 2025 until 29 September 2025.
**Stakeholder: EEA Member States**
**Impact**
EEA Member States are responsible for ensuring the application of the updated EEA Agreement within their jurisdiction. They must also adhere to the incorporated Implementing Regulation (EU) 2025/1794.
**Action Required**
EEA Member States must ensure the correct implementation and application of the Decision and Regulation (EU) 2025/1794.
Key Entities Referenced
EEA Agreement: Agreement on the European Economic Area, crucial for the policy's scope as it extends EU law to EEA countries.
EEA Joint Committee: The body responsible for making decisions regarding the EEA Agreement.
Annex IX (Financial services): Part of the EEA Agreement that the decision amends, indicating the sector affected by the policy.
Commission Implementing Regulation (EU) 2025/1794: Laying down technical information for the calculation of technical provisions and basic own funds for reporting with reference dates from 30 June 2025 until 29 September 2025
Official Journal EN
of the European Union L series
2026/233 12.2.2026
DECISION OF THE EEA JOINT COMMITTEENo 240/2025
of 24 October 2025
amending Annex IX (Financial services) to the EEA Agreement [2026/233]
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 Implementing Regulation (EU) 2025/1794 of 8 September 2025 laying down technical information for
the calculation of technical provisions and basic own funds for reporting with reference dates from 30 June 2025
until 29 September 2025 in accordance with Directive 2009/138/EC of the European Parliament and of the Council
on the taking-up and pursuit of the business of Insurance and Reinsurance(1) is to be incorporated into the EEA
Agreement.
(2) Annex IX to the EEA Agreement should therefore be amended accordingly,
HAS ADOPTED THIS DECISION:
Article 1
The following point is inserted after point 1zzh (Commission Implementing Regulation (EU) 2025/863) of Annex IX to the
EEA Agreement:
‘1zzi. 32025 R 1794: Commission Implementing Regulation (EU) 2025/1794 of 8 September 2025 laying down
technical information for the calculation of technical provisions and basic own funds for reporting with reference
dates from 30 June 2025 until 29 September 2025 in accordance with Directive 2009/138/EC of the European
Parliament and of the Council on the taking-up and pursuit of the business of Insurance and Reinsurance (OJ L,
2025/1794, 9.9.2025).’
Article 2
The text of Implementing Regulation (EU) 2025/1794 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) OJ L, 2025/1794, 9.9.2025, ELI: http://data.europa.eu/eli/reg_impl/2025/1794/oj.
(*) No constitutional requirements indicated.
ELI: http://data.europa.eu/eli/dec/2026/233/oj 1/2EN
OJ L, 12.2.2026
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
2/2 ELI: http://data.europa.eu/eli/dec/2026/233/oj