The Annex to Regulation (EC) No 1126/2008 is amended as follows:
(1.)
International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 18 Transfers of Assets from Customers is inserted as set out in the Annex to this Regulation;
(2.)
International Financial Reporting Standard (IFRS) 1 is amended as set out in the Annex to this Regulation.