Response 1 - Deloitte

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Deloitte IIP 1 New Street Square London EC4A 3HQ

Phone: +44 (0)20 7936 3000 Fax: +44 (0)20 7583 1198 www.deloitte.co.uk

3 August 2023

Pauline Wallace Chair UK Endorsement Board 1 Victoria Street London SW1H0ET

To be sent via email to: [email protected]

Dear Pauline

Invitation to Comment on the Draft Endorsement Criteria Assessment of Supplier Finance Arrangements: Amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures (with an effective date of 1 January 2024)

We welcome the opportunity to respond to the UK Endorsement Board's invitation to comment on its draft endorsement criteria assessment of amendments to Supplier Finance Arrangements: Amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures that were published by the IASB in May 2023.

We strongly support a single set of global corporate reporting standards and such we fully support the endorsement of the amendments to IAS 7 and IFRS 7.

Yours sincerely

Signature of Veronica Poole Veronica Poole Vice-Chair and UK National Head of Accounting and Corporate Reporting

Deloitte IIP is a limited liability partnership registered in England and Wales with registered number OC303675 and its registered office at 1 New Street Square, London, EC4A 3HQ, United Kingdom.

Deloitte IIP is the United Kingdom affiliate of Deloitte NSE LLP, a member firm of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTIL"). DTTL and each of its member firms are legally separate and independent entities. DTTL and Deloitte NSE LLP do not provide services to clients. Please see www.deloitte.com/about to learn more about our global network of member firms.

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Response 1 - Deloitte

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Invitation to Comment on the Draft Endorsement Criteria Assessment of Supplier Finance Arrangements: Amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures (with an effective date of 1 January 2024)