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Recital 3

Recital 3

(3)The consultations with the European Financial Reporting Advisory Group, confirm that the amendments to International Accounting Standard (IAS) 1 Presentation of financial statements , IAS 8 Accounting policies , changes in accounting estimates and errors , IAS 34 Interim financial reporting , IAS 37 Provisions, contingent liabilities and contingent assets and IAS 38 Intangible assets, and International Financial Reporting Standard (IFRS) 2 Share-based payment , IFRS 3 Business Combinations and IFRS 6 Exploration for and evaluation of mineral resources, and Interpretation 12 of the International Financial Reporting Interpretations Committee (IFRIC) Service Concession Arrangements , IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments , IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine and IFRIC 22 Foreign Currency Transactions and Advance Consideration , and Interpretation 32 of the Standing Interpretations Committee (SIC) Intangible assets — website costs meet the criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.

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