Response 8 - BDO LLP

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19 October 2023
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UK Endorsement Board 6th Floor 10 South Colonnade London E14 4PU

Tel: +44 (0)20 7486 5888 Fax: +44 (0)20 7487 3686 DX 9025 West End W1 www.bdo.co.uk 55 Baker Street London W1U 7EU

By email [email protected] 18 October 2023

Dear Sir/Madam

Draft Endorsement Criteria Assessment (“DECA”) for Supplier Finance Arrangements: Amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures

We are pleased to respond to the UK Endorsement Board's invitation to comment on its DECA for the amendments to IAS 7 and IFRS 7.

We support the adoption of the amendments in the UK. Accordingly, our responses to questions 1, 3, 5, 7, 9, 11, 13 and 15 in the Invitation to Comment is 'yes'. We have no comments on the other questions.

Yours faithfully

Handwritten signature, likely BDO LLP, used for authentication.

BDO LLP

BDO LLP, a UK limited liability partnership registered in England and Wales under number OC305127, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. A list of members' names is open to inspection at our registered office, 55 Baker Street, London W1U 7EU. BDO LLP is authorised and regulated by the Financial Conduct Authority to conduct investment business.