The Annex to Regulation (EC) No 1126/2008, is amended as follows:
((a))
International Accounting Standard (IAS) 16 Property, Plant and Equipment is amended as set out in the Annex to this Regulation;
((b))
IAS 41 Agriculture is amended as set out in the Annex to this Regulation;
((c))
IAS 1 Presentation of Financial Statements, IAS 17 Leases, IAS 23 Borrowing Costs, IAS 36 Impairment of Assets and IAS 40 Investment Property are amended in accordance with the amendments to IAS 16 and IAS 41 as set out in the Annex to this Regulation.