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Article 1

United Kingdom

Original text. Later amendments are not shown.

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

  1. 1..

    International Accounting Standard (IAS) 39 is amended as set out in point A of the Annex to this Regulation;

  2. 2..

    The text of ‘International Accounting Standard (IAS) Amendments to IAS 39 Financial Instruments: Recognition and Measurement, The Fair Value Option’ as set out in point B of the Annex to this Regulation, is added to IAS 39.

  3. 3..

    International Financial Reporting Standard (IFRS) 1 and IAS 32 are amended as set out in point B of the Annex to this Regulation.