1. The Annex to Regulation (EC) No 1126/2008 is amended as follows:
International Financial Reporting Standard (IFRS) 10Consolidated Financial Statementsis amended as set out in the Annex to this Regulation;
IFRS 12Disclosure of Interests in Other Entitiesis amended as set out in the Annex to this Regulation;
International Accounting Standard (IAS) 27Separate Financial Statementsis amended as set out in the Annex to this Regulation;
IFRS 1First-time Adoption of International Financial Reporting Standards, IFRS 3Business Combinations, IFRS 7Financial Instruments: Disclosures, IAS 7Statement of Cash Flows, IAS 12Income Taxes, IAS 24Related Party Disclosures, IAS 32Financial Instruments: Presentation, IAS 34Interim Financial Reportingand IAS 39Financial Instruments: Recognition and Measurementare amended in accordance with the amendments to IFRS 10 as set out in the Annex to this Regulation.
2. Any reference to IFRS 9 Financial Instruments in the amendments referred to in paragraph 1 shall be read as a reference to IAS 39.