The Annex to Regulation (EC) No 1126/2008 is amended as follows:
((1))
International Financial Reporting Standard (IFRS) 7 Financial Instruments: Disclosures is amended as set out in the Annex to this Regulation;
((2))
International Accounting Standard (IAS) 32 Financial Instruments: Presentation is amended in accordance with the amendments to IFRS 7 as set out in the Annex to this Regulation;
((3))
IAS 32 Financial Instruments: Presentation is amended as set out in the Annex to this Regulation;
((4))
The heading before paragraph 13 and paragraph 13 of IFRS 7 are deleted in accordance with the amendments to IFRS 7 Financial Instruments: Disclosures –Transfers of Financial Assets as adopted by Regulation (EU) No 1205/2011.