Decision No. 253/2025 of the EEA Joint Committee, dated 24 October 2025, amends Annex XXII (Company law) to the EEA Agreement [2026/240]. This decision incorporates Commission Regulation (EU) 2025/1266 of 30 June 2025, which amends Regulation (EU) 2023/1803 regarding International Financial Reporting Standard 9 and International Financial Reporting Standard 7, into the EEA Agreement. Specifically, the indent '32025 R 1266: Commission Regulation (EU) 2025/1266 of 30 June 2025 (OJ L, 2025/1266, 1.7.2025).' is added to point 10bb (Commission Regulation (EU) 2023/1803) of Annex XXII. The text of Commission Regulation (EU) 2025/1266 in Icelandic and Norwegian languages, published in the EEA Supplement, shall be authentic. The decision enters into force on 25 October 2025, pending notifications under Article 103(1) of the EEA Agreement. It will be published in the EEA Section and the EEA Supplement to the Official Journal of the European Union. The President of the EEA Joint Committee is Stefán Haukur JÓHANNESSON. OJ L, 2025/1266, 1.7.2025, ELI: http://data.europa.eu/eli/reg/2025/1266/oj. ELI: http://data.europa.eu/eli/dec/2026/240/oj.
Key Entities Referenced
EEA Agreement: Agreement on the European Economic Area, which this decision amends via Annex XXII.
Annex XXII (Company law): Part of the EEA Agreement, concerning Company law, that is amended by this Decision.
EEA Joint Committee: The body issuing this decision regarding the EEA Agreement.
Commission Regulation (EU) 2025/1266: Regulation being incorporated into the EEA Agreement.
Brussels: Location where the Decision was signed.
Official Journal EN
of the European Union L series
2026/240 12.2.2026
DECISION OF THE EEA JOINT COMMITTEENo 253/2025
of 24 October 2025
amending Annex XXII (Company law) to the EEA Agreement [2026/240]
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) 2025/1266 of 30 June 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 1266: Commission Regulation (EU) 2025/1266 of 30 June 2025 (OJ L, 2025/1266, 1.7.2025).’
Article 2
The text of Commission Regulation (EU) 2025/1266 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, 2025/1266, 1.7.2025, ELI: http://data.europa.eu/eli/reg/2025/1266/oj.
(*) No constitutional requirements indicated.
ELI: http://data.europa.eu/eli/dec/2026/240/oj 1/1