The Annex to Regulation (EC) No 1126/2008 is amended as follows:
((1))
International Accounting Standard (IAS) 12 Income Taxes is amended as set out in the Annex to this Regulation;
((2))
International Financial Reporting Standard (IFRS) 1 First-time Adoption of International Financial Reporting Standards is amended in accordance with the amendments to IAS 12 Income Taxes as set out in the Annex to this Regulation.