New standards effective in 2025
On 1 January 2025, the following amended IFRS standards came into effect:
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Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability (issued on 15 August 2023), effective as of 1 January 2025
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
IFRS 18 becomes effective on 1 January 2027 and replaces IAS 1. The standard introduces a new structured layout of the statement of profit or loss, additional presentation requirements, and new rules for management-defined performance measures. Enexis Groep will not apply IFRS 18 early. In 2026, Enexis will analyse the impact of IFRS 18 on the financial statements. Based on current insights, no material impact on equity or profit is expected, although limited adjustments to the presentation of the primary financial statements may be required.
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 can only be applied once they have been endorsed by the European Union. The future amendments to the standards and interpretations are not expected to impact equity and profit directly or do not apply to Enexis Groep and are therefore not further disclosed in the consolidated financial statements.