The Annex to Regulation (EC) No 1126/2008 is amended as follows:
(1.)
International Reporting Financial Standard (IFRS) 1 First-time Adoption of International Financial Reporting Standards is amended as set out in the Annex to this Regulation;
(2.)
International Accounting Standard (IAS 27) Consolidated and Separate Financial Statements is amended as set out in the Annex to this Regulation;
(3.)
IAS 18, IAS 21 and IAS 36 are amended in accordance with the amendments to IAS 27 as set out in the Annex to this Regulation.