1. The Annex to Regulation (EC) No 1126/2008 is amended as follows:
((a))
International Financial Reporting Standard (IFRS) 10Consolidated Financial Statementsis amended as set out in the Annex to this Regulation;
((b))
IFRS 11Joint Arrangementsis amended as set out in the Annex to this Regulation;
((c))
IFRS 1First-time Adoption of International Financial Reporting Standardsis amended in accordance with IFRS 11 as set out in the Annex to this Regulation;
((d))
IFRS 12Disclosure of Interests in Other Entitiesis amended 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 International Accounting Standards (IAS) 39 Financial Instruments: Recognition and Measurement.