The Annex to Regulation (EC) No 1126/2008 is amended as follows:
(1)
International Accounting Standard (IAS) 32 Financial Instruments: Presentation is amended as set out in the Annex to this Regulation;
(2)
IAS 1 Presentation of Financial Statements is amended as set out in the Annex to this Regulation;
(3)
International Reporting Financial Standard (IFRS) 7, IAS 39 and International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 2 are amended in accordance with the amendments to IAS 32 and IAS 1 as set out in the Annex to this Regulation.