Annexe 1

Annexe 1.

Modifications des normes NIIF-UE adoptées par le présent Décret, sous leur dénomination officielle en anglais, qui sont intégrées au cadre juridique andorran en tant que cadre comptable applicable aux entités opérationnelles du système financier andorran et aux organismes de placement collectif de droit andorran NIIF-UE Règlement Commission européenne Entrée en vigueur en Andorre Date Numéro (Exercices annuels commençant à compter du) Amendments to IAS 12 Income taxes: International Tax Reform

• Pillar Two Model Rules (issued on 23 May 2023) 08/11/2023 2023/2478 Immediately and 01/01/2023 1 Amendments to IFRS 16 Leases: Lease Liability in a Sale and Leaseback (issued on 22 September 2022) 20/11/2023 2023/2579 01/01/2024 Amendments to IAS 1 Presentation of Financial Statements: • Classification of Liabilities with an uncertain settlement date as Current or Non-current (issued on 23 January 2020); • Classification of Liabilities with an uncertain settlement date as Current or Non-current
• Deferral of Effective Date (issued on 15 July 2020); and • Non-current Liabilities with Covenants (issued on 31 October 2022) 19/12/2023 2023/2822 01/01/2024 1 Companies shall apply the exception immediately, but disclosure requirements are required for annual reporting periods beginning on or after 1 January 2023.