1. The Annex to Regulation (EC) No 1126/2008 is amended as follows:
International Accounting Standard (IAS) 12Income Taxesis amended as set out in the Annex to this Regulation;
Interpretation 21 of the Standing Interpretations Committee (SIC) is deleted in accordance with the amendments to IAS 12 as set out in the Annex to this Regulation.
International Financial Reporting Standard (IFRS) 1First-time Adoption of International Financial Reporting Standardsis amended as set out in the Annex to this Regulation;
IFRS 13Fair Value Measurementis inserted as set out in the Annex to this Regulation;
IFRS 1, IFRS 2, IFRS 3, IFRS 4, IFRS 5, IFRS 7, IAS 1, IAS 2, IAS 8, IAS 10, IAS 16, IAS 17, IAS 18, IAS 19, IAS 20, IAS 21, IAS 28, IAS 31, IAS 32, IAS 33, IAS 34, IAS 36, IAS 38, IAS 39, IAS 40, IAS 41, IFRIC 2, IFRIC 4, IFRIC 13, IFRIC 17 and IFRIC 19 are amended in accordance with IFRS 13 as set out in the Annex to this Regulation;
IFRIC Interpretation 20Stripping Costs in the Production Phase of a Surface Mineis inserted as set out in the Annex to this Regulation;
IFRS 1 is amended in accordance with IFRIC 20 as set out in the Annex to this Regulation.
2. Any reference to IFRS 9 as laid down in the Annex to this Regulation shall be read as a reference to IAS 39 Financial Instruments: Recognition and Measurement.
3. Any consequential amendment to IFRS 9 resulting from the Annex to this Regulation shall not be applied.