The Annex to Regulation (EU) 2023/1803 is amended as follows:
((1))
International Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates (‘IAS 21’) is amended as set out in the Annex to this Regulation;
((2))
International Financial Reporting Standard 1 First-time Adoption of International Financial Reporting Standards (‘IFRS 1’) is amended in accordance with the amendments to IAS 21 as set out in the Annex to this Regulation.