The Annex to Regulation (EC) No 1126/2008 is amended as follows:
(1.)
International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 12 Service Concessions Arrangements is inserted as set out in the Annex to this Regulation;
(2.)
International Reporting Financial Standard (IFRS) 1, IFRIC 4 and Standing Interpretations Committee's Interpretation (SIC) 29 are amended in accordance with Appendix B of IFRIC 12 as set out in the Annex to this Regulation.