(4)Following a consultation with the European financial reporting advisory group EFRAG, the Commission concludes that the amendments to IAS 21 meet the conditions for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
(4)Following a consultation with the European financial reporting advisory group EFRAG, the Commission concludes that the amendments to IAS 21 meet the conditions for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.