COMMISSION REGULATION (EU) 2025/1331 of 9 July 2025 amending Regulation (EU) 2023/1803 as regards International Financial Reporting Standards 1, 7, 9 and 10, and International Accounting Standard 7 ANNEX Annual Improvements to IFRS Accounting Standards – Volume 11 Appendix B Appendix B Appendix A Appendix C