The Annex to Regulation (EC) No 1725/2003 is amended as follows:
(1.)
International Financial Reporting Standard (IFRS) 2 Share-based Payment is inserted in the Annex to Regulation (EC) No 1725/2003;
(2.)
the adoption of IFRS 2 implies, by way of consequence, amendments to IFRS 1, to International Accounting Standards (IASs) No 12, 16, 19, 32, 33, 38 and 39 in order to ensure consistency between international accounting standards;
(3.)
the text for insertion is set out in the Annex to this Regulation