Decision of the EEA Joint Committee No 205/2018 of 21 September 2018 amending Annex XXII (Company Law) to the EEA Agreement [2021/319]
Date: 2018-09-21
Institutions: EEA Joint Committee
Subjects: European Economic Area, financial accounting, financial legislation, international standard, investment, payment, real property, revision of an agreement, shareholding, standardised accounting system




L_2021075EN.01004401.xml










4.3.2021   


EN


Official Journal of the European Union


L 75/44








            DECISION OF THE EEA JOINT COMMITTEE No 205/2018
of 21 September 2018
         
amending Annex XXII (Company Law) to the EEA Agreement [2021/319]


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) 2018/182 of 7 February 2018 amending 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 Accounting Standard 28 and International Financial Reporting Standards 1 and 12 (1) is to be incorporated into the EEA Agreement.












(2)


Commission Regulation (EU) 2018/289 of 26 February 2018 amending 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 (IFRS) 2 ‘Share-based Payment’ (2) is to be incorporated into the EEA Agreement.












(3)


Commission Regulation (EU) 2018/400 of 14 March 2018 amending 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 Accounting Standard (IAS) 40 (3) is to be incorporated into the EEA Agreement.












(4)


Commission Regulation (EU) 2018/519 of 28 March 2018 amending 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 Interpretation 22 of the International Financial Reporting Interpretations Committee (4) is to be incorporated into the EEA Agreement.












(5)


Annex XXII to the EEA Agreement should therefore be amended accordingly,





HAS ADOPTED THIS DECISION:



Article 1
The following indents are added in point 10ba (Commission Regulation (EC) No 1126/2008) of Annex XXII to the EEA Agreement:






‘—



32018 R 0182: Commission Regulation (EU) 2018/182 of 7 February 2018 (OJ L 34, 8.2.2018, p. 1),










—



32018 R 0289: Commission Regulation (EU) 2018/289 of 26 February 2018 (OJ L 55, 27.2.2018, p. 21),










—



32018 R 0400: Commission Regulation (EU) 2018/400 of 14 March 2018 (OJ L 72, 15.3.2018, p. 13),










—



32018 R 0519: Commission Regulation (EU) 2018/519 of 28 March 2018 (OJ L 87, 3.4.2018, p. 3).’






Article 2
The texts of Regulations (EU) 2018/182, (EU) 2018/289, (EU) 2018/400 and (EU) 2018/519 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 22 September 2018, provided that all the notifications under Article 103(1) of the EEA Agreement have been made (*1).


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, 21 September 2018.


For the EEA Joint Committee


The President

Oda Helen SLETNES
            





(1)  
            OJ L 34, 8.2.2018, p. 1.

(2)  
            OJ L 55, 27.2.2018, p. 21.

(3)  
            OJ L 72, 15.3.2018, p. 13.

(4)  
            OJ L 87, 3.4.2018, p. 3.

(*1)  No constitutional requirements indicated.