**Summary:**
EEA Joint Committee Decision No. 27/2022, dated February 4, 2022, amends Annex XXII (Company Law) to the Agreement on the European Economic Area (EEA). The decision incorporates Commission Regulation (EU) 2021/2036 of November 19, 2021, which amends Regulation (EC) No 1126/2008 regarding the adoption of certain international accounting standards, specifically International Financial Reporting Standard 17, into the EEA Agreement. This incorporation is formalized by adding reference "32021 R 2036: Commission Regulation (EU) 2021/2036 of 19 November 2021 (OJ L 416, 23.11.2021, p. 3)" to point 10ba of Commission Regulation (EC) No 1126/2008 within Annex XXII. The authentic Icelandic and Norwegian language texts of Regulation (EU) 2021/2036 will be published in the EEA Supplement to the Official Journal of the European Union. The decision entered into force on February 5, 2022, following completion of notifications under Article 103(1) of the EEA Agreement. The decision will be published in the EEA Section of, and in 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: The Agreement on the European Economic Area.
Commission Regulation (EU) 2021/2036: A regulation amending Regulation (EC) No 1126/2008 adopting certain international accounting standards.
Regulation (EC) No 1126/2008: A regulation adopting certain international accounting standards.
Regulation (EC) No 1606/2002: Regulation of the European Parliament and of the Council regarding international accounting standards.
International Financial Reporting Standard 17: An international accounting standard that is to be incorporated into the EEA Agreement.
Brussels: Location where the decision was made.
Nicolas VON LINGEN: The President of the EEA Joint Committee.
L 175/44 EN Official Journal of the European Union 30.6.2022
DECISION OF THE EEA JOINT COMMITTEE No 27/2022
of 4 February 2022
amending Annex XXII (Company law) to the EEA Agreement [2022/1075]
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) 2021/2036 of 19 November 2021amending Regulation (EC) No 1126/2008 adopting
certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European
Parliament and of the Council 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:
‘- 32021 R 2036: Commission Regulation (EU) 2021/2036 of 19 November 2021(OJ L 416, 23.11.2021, p. 3).’
Article 2
The text of Regulation (EU) 2021/2036 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 5 February 2022, 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, 4 February 2022.
For the EEA Joint Committee
The President
Nicolas VON LINGEN
(1) OJ L 416, 23.11.2021, p. 3.
(*) No constitutional requirements indicated.