The Commission Regulation (EU) No 2018/289 of 26 February 2018, published in the Official Journal of the European Union L 55 on 27 February 2018, adopts amendments to IFRS 2 Share-based Payment. The amendments aim to clarify how companies should apply the standard in some specific instances.

Each company shall apply the amendments, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2018.