2. July 2025

Endorsement of IFRS 9 amendment – Power Purchase Agreements

The amendments to IFRS 9 and IFRS 7 ’Contracts Referencing Nature-dependent Electricity’, published in December 2024 by the IASB, have now been endorsed. On 1 July 2025, the EU Commission hase published in the Official journal the regulation EU/2025/1266.

The amendments are effective from 1 January 2026; early application is permitted.