ANNEX U.K. INTERNATIONAL ACCOUNTING STANDARDS

IFRIC INTERPRETATION 9 Reassessment of embedded derivatives

EFFECTIVE DATE AND TRANSITION U.K.

[F1 11 Paragraph 5 was amended by Improvements to IFRSs issued in April 2009. An entity shall apply that amendment prospectively for annual periods beginning on or after 1 July 2009 . If an entity applies IFRS 3 (as revised in 2008) for an earlier period, it shall apply the amendment for that earlier period and disclose that fact.] U.K.

Textual Amendments

F1 Inserted by Commission Regulation (EU) No 243/2010 of 23 March 2010 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards Improvements to International Financial Reporting Standards (IFRSs) (Text with EEA relevance).