The Annex to Regulation (EC) No 1126/2008 is amended as follows:
International Financial Reporting Standard (IFRS) 17 Insurance Contracts is inserted as set out in the Annex to this Regulation;
IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 3 Business Combinations, IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, IFRS 7 Financial Instruments: Disclosures, IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customer, International Accounting Standard (IAS) 1 Presentation of Financial Statements, IAS 7 Statement of Cash Flows, IAS 16 Property, Plant and Equipment, IAS 19 Employee Benefits, IAS 28 Investments in Associates and Joint Ventures, IAS 32 Financial Instruments: Presentation, IAS 36 Impairment of Assets, IAS 37 Provisions, Contingent Liabilities and Contingent Assets, IAS 38 Intangible Assets, IAS 40 Investment Property, and Interpretation of the Standard Interpretations Committee SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease are amended in accordance with IFRS 17 as set out in the Annex to this Regulation.