The Annex to Regulation (EC) No 1126/2008 is amended as follows: the following international financial reporting standards and international accounting standards are amended as set out in the Annex to this Regulation:
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations is amended as set out in the Annex to this Regulation;
IFRS 7 Financial Instruments: Disclosures is amended as set out in the Annex to this Regulation;
IAS 19 Employee Benefits is amended as set out in the Annex to this Regulation;
IAS 34 Interim Financial Reporting is amended as set out in the Annex to this Regulation;
IFRS 1 First-time Adoption of International Financial Reporting Standards is amended in accordance with the amendments to IFRS 7 as set out in the Annex to this Regulation.