The Commission Regulation (EU) No 2018/498 of 22 March 2018, published in the Official Journal of the European Union L 82 on 26 March 2018, adopts Amendments to IFRS 9 Financial Instruments Prepayment features with Negative Compensation. The amendments are intended to clarify the classification of particular prepayable financial assets when applying IFRS 9.

Each company shall apply the standard, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2019.