Decision No. 252/2025 of the EEA Joint Committee, dated 24 October 2025, amends Annex XXII (Company law) to the EEA Agreement. The decision incorporates Commission Regulation (EU) 2025/1047 of 27 May 2025, regarding International Financial Reporting Standard 9 and International Financial Reporting Standard 7, into the EEA Agreement by adding "32025 R 1047: Commission Regulation (EU) 2025/1047 of 27 May 2025 (OJ L, 2025/1047, 28.5.2025)" to point 10bb of Annex XXII. The text of Regulation (EU) 2025/1047 in Icelandic and Norwegian, to be published in the EEA Supplement to the Official Journal of the European Union, will be authentic. The decision enters into force on 25 October 2025, provided all notifications under Article 103(1) of the EEA Agreement have been made. The decision will be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union. The decision was made in Brussels. For the EEA Joint Committee, the President is Stefán Haukur JÓHANNESSON. Official Journal reference is OJ L, 2025/1047, 28.5.2025, ELI: http://data.europa.eu/eli/reg/2025/1047/oj. ELI for the decision is http://data.europa.eu/eli/dec/2026/237/oj.
Key Entities Referenced
EEA Agreement: The Agreement on the European Economic Area, which this decision amends.
Annex XXII (Company law): The specific annex of the EEA Agreement being amended by this decision, concerning company law.
Commission Regulation (EU) 2025/1047: Regulation being incorporated into the EEA Agreement regarding International Financial Reporting Standards.
EEA Joint Committee: The body responsible for the decision being made.
Brussels: Location where the decision was made.
Official Journal EN
of the European Union L series
2026/237 12.2.2026
DECISION OF THE EEA JOINT COMMITTEENo 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(*).
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.
(*) No constitutional requirements indicated.
ELI: http://data.europa.eu/eli/dec/2026/237/oj 1/1