1.The Annex to Regulation (EC) No 1126/2008 is amended as follows:
(a)
IFRS 3 Business combinations is amended as set out in the Annex to this Regulation;
(b)
IFRS 13 Fair value measurement is amended as set out in the Annex to this Regulation;
(c)
IAS 40 Investment property is 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 IAS 39 Financial instruments: recognition and measurement .