The Annex to Regulation (EC) No 1725/2003 is amended as follows:
(1.)
International Accounting Standard (IAS) 39 is amended as set out in point A of the Annex to this Regulation;
(2.)
The text of ‘International Accounting Standard (IAS) Amendments to IAS 39 Financial Instruments: Recognition and Measurement, The Fair Value Option’ as set out in point B of the Annex to this Regulation, is added to IAS 39.
(3.)
International Financial Reporting Standard (IFRS) 1 and IAS 32 are amended as set out in point B of the Annex to this Regulation.