OpenLegislation

Article 1

United Kingdom

Original text. Later amendments are not shown.

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

  1. 1..

    International Financial Reporting Standard (IFRS) 6 Exploration for and evaluation of mineral resources is inserted as set out in the Annex to this Regulation;

  2. 2..

    IAS 19 Employee benefits is amended in accordance with Amendment to IAS as set out in the Annex to this Regulation;

  3. 3..

    International Financial Reporting Interpretations Committee’s Interpretation (IFRIC Interpretation) 4 Determining whether an arrangement contains a lease is inserted as set out in the Annex to this Regulation;

  4. 4..

    IFRIC Interpretation 5 Rights to interests arising from decommissioning, restoration and environmental funds is inserted as set out in the Annex to this Regulation;

  5. 5..

    International Financial Reporting Standard (IFRS) 1, IAS 16 and IAS 38 are amended in accordance with Appendix B of IFRS 6 as set out in the Annex to this Regulation;

  6. 6..

    IFRS 1, IAS 1 and IAS 24 are amended in accordance with Appendix F of Amendment to IAS 19 as set out in the Annex to this Regulation;

  7. 7..

    IFRS 1 is amended in accordance with the Appendix of IFRIC 4 as set out in the Annex to this Regulation;

  8. 8..

    IAS 39 is amended in accordance with the Appendix of IFRIC 5 as set out in the Annex to this Regulation.