Decision of the EEA Joint Committee No 37/2006 of  10 March 2006  amending Annex XXII (Company law) to the EEA Agreement
Date: 2006-03-10
Institutions: EEA Joint Committee
Subjects: accounting, international standard, standardised accounting system

L 147/56

EN

Official Journal of the European Union

1.6.2006

DECISION OF THE EEA JOINT COMMITTEE

No 37/2006

of 10 March 2006

amending Annex XXII (Company law) to the EEA Agreement

THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area, as amended by the Protocol adjusting the
Agreement on the European Economic Area, hereinafter referred to as ‘the Agreement’, and in particular
Article 98 thereof,

Whereas:

(1)

(2)

(3)

(4)

Annex XXII to the Agreement was amended by Decision of the EEA Joint Committee No 158/2005
of 2 December 2005 (1).

Commission Regulation (EC) No 1751/2005 of 25 October 2005 amending Regulation (EC) No
1725/2003 adopting certain international accounting standards in accordance with Regulation (EC)
No 1606/2002 of the European Parliament and of the Council, as regards IFRS 1, IAS 39 and
SIC 12 (2) is to be incorporated into the Agreement.

Commission Regulation (EC) No 1864/2005 of 15 November 2005 amending Regulation (EC) No
1725/2003 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 No 1 and International Accounting Standards Nos. 32 and 39 (3)
is to be
incorporated into the Agreement.

Commission Regulation (EC) No 1910/2005 of 8 November 2005 amending Regulation (EC) No
1725/2003 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 1 and 6, IASs 1, 16, 19, 24, 38 and 39, International Financial Reporting
Interpretations Committee's Interpretations 4 and 5 (4) is to be incorporated into the Agreement,

HAS DECIDED AS FOLLOWS:

Article 1

The following indents shall be added in point 10ba (Commission Regulation (EC) No 1725/2003) of An-
nex XXII to the Agreement:

‘— 32005 R 1751: Commission Regulation (EC) No 1751/2005 of 25 October 2005 (OJ L 282,

26.10.2005, p. 3),

— 32005 R 1864: Commission Regulation (EC) No 1864/2005 of 15 November 2005 (OJ L 299,

16.11.2005, p. 45),

— 32005 R 1910: Commission Regulation (EC) No 1910/2005 of 8 November 2005 (OJ L 305,

24.11.2005, p. 4).’

(1) OJ L 53, 23.2.2006, p. 64.
(2) OJ L 282, 26.10.2005, p. 3.
(3) OJ L 299, 16.11.2005, p. 45.
(4) OJ L 305, 24.11.2005, p. 4.

1.6.2006

EN

Official Journal of the European Union

L 147/57

The texts of Regulations (EC) No 1751/2005, (EC) No 1864/2005 and (EC) No 1910/2005 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 2

Article 3

This Decision shall enter into force 20 days after its adoption, provided that all the notifications under
Article 103(1) of the Agreement have been made to the EEA Joint Committee (*).

This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of
the European Union.

Article 4

Done at Brussels, 10 March 2006.

For the EEA Joint Committee
The President

R. WRIGHT

(*) No constitutional requirements indicated.