((a))
International Accounting Standard (IAS) 16 Property, Plant and Equipment is amended as set out in the Annex to this Regulation;
((b))
IAS 37 Provisions, Contingent Liabilities and Contingent Assets is amended as set out in the Annex to this Regulation;
((c))
IAS 41 Agriculture is amended as set out in the Annex to this Regulation;
((d))
International Financial Reporting Standard (IFRS) 1 First-time Adoption of International Financial Reporting Standards is amended as set out in the Annex to this Regulation;
((e))
IFRS 3 Business Combinations is amended as set out in the Annex to this Regulation;
((f))
IFRS 9 Financial Instruments is amended as set out in the Annex to this Regulation;