Standards effective in the first half of 2025
The following amended IFRS standards came into effect on 1 January 2025:
Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability (issued on 15 August 2023), effective from 1 January 2025.
The above amendment to the standard has 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-mentioned amended standard, the IASB and IFRIC have issued new and/or amended standards and interpretations that are not yet effective on the reporting date. These standards and interpretations can only be applied if they have been endorsed by the European Union. Future changes in standards and interpretations are not expected to have any direct consequences for the equity and results or are not applicable to Enexis Group and are therefore not further explained in the half-yearly report.