New standards in effect in 2024
The following amended IFRS standards came into effect on 1 January 2024:
Amendments to IFRS 16 Leases: Lease liability in a sale-and-leaseback transaction, effective January 1, 2024.
Amendments to IAS 1 Presentation of financial statements: Classification of liabilities as current or non-current, effective January 1, 2024.
Amendments to IAS 7 statement of cash flows and IFRS 7 Financial instruments: disclosures: supplier financing arrangement, effective from 1 January 2024.
The amendments to the standards have no direct consequences for Enexis Groep’s equity and results or do not apply to Enexis Groep.
Future standards not yet in force on the reporting date
In addition to the above new and/or amended standards, the IASB and IFRIC have issued new and/or amended standards and interpretations that are not yet effective at the balance sheet date. These standards and interpretations cannot be applied until the European Union has endorsed them. The future amendments to the standards and interpretations are not expected to impact equity and profit directly or do not apply to the Enexis Groep and are therefore not further disclosed in the consolidated financial statements.