Article 1

International Financial Reporting Standard (IFRS) 15Revenue from Contracts with Customersis inserted as set out in the Annex to this Regulation;

IFRS 1First-time Adoption of International Financial Reporting Standards, IFRS 3Business Combinations,IFRS 4Insurance Contracts,International Accounting Standard (IAS) 1Presentation of Financial Statements,IAS 2Inventories,IAS 12Income Taxes,IAS 16Property, Plant and Equipment,IAS 32Financial Instruments: Presentation,IAS 34Interim Financial Reporting,IAS 36Impairment of Assets, IAS 37Provisions, Contingent Liabilities and Contingent Assets,IAS 38Intangible Assets,IAS 39Financial Instruments: Recognition and Measurement,IAS 40Investment Property, Interpretation of the International Financial Reporting Interpretations Committee IFRIC 12Service Concession Arrangements,Interpretation of the Standing Interpretations Committee (SIC) 27Evaluating the Substance of Transactions Involving the Legal Form of Lease,SIC 32Intangible Assets — Web Site Costs,are amended in accordance with IFRS 15 as set out in the Annex to this Regulation;

IAS 11Construction Contracts, IAS 18Revenue, IFRIC 13Customer Loyalty Programmes, IFRIC 15Agreements for the Construction of Real Estateand IFRIC 18Transfers of Assets from Customersand SIC-31Revenue — Barter Transactions Involving Advertising Servicesare replaced in accordance with IFRS 15 as set out in the Annex to this Regulation.