Commission Regulations (EU) No 632/2010 adopting IAS 24 revised and No 633/2010 amending IFRIC 14

The following Commission Regulations have been published in the Official Journal of the European Union L186 on 20 July 2010:
- Commission Regulation (EU) No 632/2010 of 19 July 2010, adopting the new version of IAS 24 Related Party Disclosures. The adoption of the revised IAS 24 implies, by way of consequence, amendments to IFRS 8;
- Commission Regulation (EU) No 633/2010 of 19 July 2010, amending the IFRIC Interpretation 14 Prepayments of a Minimum Funding Requirement.
The Regulations shall be applied, at the latest, as from the commencement date of the first financial year starting after 31 December 2010.

Please find the Regulations herewith attached.