Financial Statements 2023

2. Notes to the IFRS Consolidated Financial Statements 2.1 Basis of Preparation

New, Revised or Amended IFRSs Issued but not yet Applied

A number of new or revised standards, amendments and improvements to standards as well as interpretations are not yet effective for the year ‑ ended 31 December 2023 and have not been applied in preparing these Consolidated Financial Statements and early adoption is not planned:

IASB effective date for annual reporting periods beginning

on or after Endorsement status

Standards and related amendments

Amendments to IFRS 16 “Lease Liability in a Sale and Leaseback”

1 January 2024

Endorsed

Amendments to IAS 1 “Classification of Liabilities as Current or Non ‑ current”

1 January 2024

Endorsed

Amendments to IAS 1 “Non ‑ current Liabilities with Covenants”

1 January 2024

Endorsed

Amendments to IAS 7 “Statement of Cash Flows” and IFRS 7 “Financial Instruments: Disclosures: Supplier Finance Arrangements” Amendments to IAS 21 “The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability” (1)

1 January 2024

Not yet endorsed

1 January 2025

Not yet endorsed

As of 31 December 2023, for additional information related to Supplier Finance Arrangements, see “– Note 22. Contract Assets and Contract Liabilities, Trade Receivables and Trade Liabilities”. (1)

2

21

Airbus

Financial Statements 2023