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Article 1

United Kingdom

Original text. Later amendments are not shown.

Annex to regulation (EC) No 1725/2003 is amended as follows:

  1. (1)

    the text of International Accounting Standard (IAS) 32 Financial instruments: disclosure and presentation set out in the Annex to this Regulation, is inserted.

  2. (2)

    the text of the Interpretation IFRIC 1 Changes in existing decommissioning, restoration and similar liabilities set out in the Annex to this Regulation, is inserted.