Standards effective in the first half of 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 (issued on 22 September 2022), effective as of 1 January 2024.
Amendments to IAS 1: Presentation of Financial Statements: Classification of liabilities with covenants as current or non-current, (issued on 23 January 2020 and 15 July 2020); effective as of 1 January 2024.
Amendments to IAS 7: Statement of cash flows and IFRS 7 Financial instruments - disclosures: supplier finance arrangements (issued 25 May 2023), effective as of 1 January 2024.
The above 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-mentioned new and/or amended standards, 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.