The Commission Regulation (EU) No 2025/1266 of 30 June 2025, published in the Official Journal of the European Union L series on 1 July 2025, adopts “Contracts Referencing Nature-dependent Electricity—Amendments to IFRS 9 and IFRS 7″. These amendments should help companies better report the financial effects of nature-dependent electricity contracts, which are often structured as power purchase agreements.
Each company shall apply the amendments, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2026.