(Utkast) Kommisjonsforordning (EU) .../... om endring av forordning (EU) 2023/1803 med hensyn til internasjonal standard for finansiell rapportering (IFRS) nr. 9 og internasjonal standard for finansiell rapportering (IFRS) nr. 7
Internasjonale regnskapsstandarder: endringer til IFRS 9 og IFRS 7
(Draft) Commission Regulation (EU) .../... amending Regulation (EU) 2023/1803 as regards International Financial Reporting Standard 9 and International Financial Reporting Standard 7
Utkast til kommisjonsforordning sendt til Europaparlamentet og Rådet for klarering og publisert i EUs komitologiregister 21.1.2025
Bakgrunn
(fra kommisjonsforordningen)
(1) By Commission Regulation (EU) 2023/1803 certain international accounting standards and interpretations that were in existence on 8 September 2022 were adopted.
(2) On 30 May 2024, the International Accounting Standards Board issued certain amendments to International Financial Reporting Standard 9 Financial Instruments (‘IFRS 9’) and International Financial Reporting Standard 7 Financial Instruments: Disclosures (‘IFRS 7’). The objective of those amendments was to address some of the findings from the 2022 post-implementation review of the classification and measurement requirements in IFRS 9 and to respond to stakeholders’ request to the IFRS Interpretations Committee.
(3) Those amendments clarify the classification of financial assets with environmental, social and governance (‘ESG’) and similar features and the settlement of liabilities through electronic payment systems. Those amendments also impose disclosure requirements to increase transparency for investors in relation to investments in equity instruments measured at fair value through other comprehensive income (‘FVOCI’) and financial instruments with contingent features, such as features tied to ESG-linked targets.
(4) Those amendments should promote loans with ESG-linked features as they should be able to apply either amortised costs or FVOCI, depending on the business model, on the basis they meet the Solely Payments of Principal and Interest (‘SPPI’) test. In this way, financial reporting should support economic transition measures that advance the European Green Deal.
(5) Following a consultation with the European financial reporting advisory group EFRAG, the Commission has concluded that the amendments to IFRS 9 and IFRS 7 meet the conditions for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002. EFRAG has also concluded that the benefits of those amendments outweigh the costs involved.
(6) Regulation (EU) 2023/1803 should therefore be amended accordingly.
(7) The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,