Commission Regulations (EU) No 2015/28 and 2015/29

The Commission Regulation (EU) No 2015/28 and the Commission Regulation (EU) No 2015/29 of 17 December 2014, published in the Official Journal of the European Union L 5 on 9 January 2015, adopt, respectively, the Annual Improvements to International Reporting Standards 2010-2012 Cycle and   Amendments to IAS 19 – Defined Benefit Plans: Employee Contributions.

Each company shall apply the amendments, at the latest, as from the commencement date of its first financial year starting on or after 1 February 2015.