The following Commission Regulations have been published in the Official Journal of the European Union L314 on 1 December 2009:
– Commission Regulation (EC) No 1164/2009 of 27 November 2009, adopting IFRIC Interpretation 18 Transfers of Assets from Customers. The adoption of IFRIC 18 implies, by way of consequence, amendments to IFRS 1;
– Commission Regulation (EC) No 1165/2009 of 27 November 2009, amending IFRS 4 Insurance Contracts and IFRS 7 Financial Instruments: Disclosures. The amendments to IFRS 4 and IFRS 7 aim at requiring enhanced disclosures about fair value measurements and liquidity risk associated with financial instruments;
– Commission Regulation (EC) No 1171/2009 of 30 November 2009, amending IFRIC Interpretation 9 Reassessment of Embedded Derivatives and IAS 39 Financial Instruments: Recognition and Measurement. The amendments to IFRIC 9 and IAS 39 clarify the treatment of derivative financial instruments embedded in other contracts when a hybrid financial asset is reclassified out of the fair value through profit or loss category.

Please find the Regulations herewith attached.