Issuance of Amendments to SB-FRS 109, SB-FRS 107 and Annual Improvements to SB-FRSs

22 April 2025

The following amendments to SB-FRSs, effective for annual periods beginning on or after 1 January 2026, have been issued:

• Amendments to SB-FRS 109 and SB-FRS 107: Amendments to the Classification and Measurement of Financial Instruments

• Amendments to SB-FRS 109 and SB-FRS 107: Contracts Referencing Nature-dependent Electricity

• Annual Improvements to SB-FRSs - Volume 11

Earlier application is permitted.