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Article 2

United Kingdom

Original text. Later amendments are not shown.

(1)

Each company shall apply the Amendment to IFRS 1 and the Amendments to IAS 39 and IFRS 4 as set out in the Annex to this Regulation as from the commencement date of its 2006 financial year at the latest.

(2)

Each company shall apply IFRS 7 and the Amendment to IAS 1 as set out in the Annex to this Regulation as from the commencement date of its 2007 financial year at the latest.

(3)

Each company shall apply IFRIC 6 as set out in the Annex to this Regulation as from the commencement date of its 2006 financial year at the latest.

However, companies with a December commencement date shall apply IFRIC 6 as from the commencement date of its 2005 financial year at the latest.