1. The Annex to Regulation (EC) No 1126/2008 is amended as follows:
((a))
International Financial Reporting Standard (IFRS) 10Consolidated Financial Statementsis amended as set out in the Annex to this Regulation;
((b))
IFRS 12Disclosure of Interests in Other Entitiesis amended as set out in the Annex to this Regulation;
((c))
International Accounting Standard (IAS) 28Investments in Associates and Joint Venturesis 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.