The Commission Regulation (EC) No 1142/2009 of 26 November 2009, published in the Official Journal of the European Union L312 on 27 November 2009, adopts IFRIC Interpretation 17 Distribution of Non-cash Assets to Owners.
The adoption of IFRIC 17 implies, by way of consequence, amendments to IFRS 5 and IAS 10.

Please find the Regulation herewith attached.