Commission Regulation (EU) 2015/28 Article 1

Article 1

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1. The Annex to Regulation (EC) No 1126/2008 is amended as follows:

((a))

IFRS 2Share-based paymentis amended as set out in the Annex to this Regulation;

((b))

IFRS 3Business combinationsis amended as set out in the Annex to this Regulation;

((c))

IFRS 8Operating segmentsis amended as set out in the Annex to this Regulation;

((d))

IAS 16Property, plant and equipmentis amended as set out in the Annex to this Regulation;

((e))

IAS 24Related party disclosuresis amended as set out in the Annex to this Regulation;

((f))

IAS 38Intangible assetsis amended as set out in the Annex to this Regulation;

((g))

IAS 37Provisions, contingent liabilities and contingent assetsand 39Financial instruments: recognition and measurementare amended in accordance with the amendments to IFRS 3 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.