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The European Commission will not propose for endorsement the interim standard on rate regulated activities, IFRS 14. IFRS 14 is a temporary standard offering an accounting option to companies that adopt IFRS for the first time. The European Commission will not propose IFRS 14 for endorsement in the EU because very few European companies would fall within its scope. The Commission will consider any future standard on rate regulated activities for endorsement in the EU under its normal process.

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