ANNEX U.K. INTERNATIONAL ACCOUNTING STANDARDS

INTERNATIONAL FINANCIAL REPORTING STANDARD 4 Insurance contracts

EFFECTIVE DATE AND TRANSITION U.K.

[F1 41H IFRS 9, as issued in July 2014, amended paragraphs 3, 4, 7, 8, 12, 34, 35, 45, Appendix A and paragraphs B18–B20 and deleted paragraphs 41C, 41D and 41F. An entity shall apply those amendments when it applies IFRS 9.] U.K.

Textual Amendments

F1 Inserted by Commission Regulation (EU) 2016/2067 of 22 November 2016 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 International Financial Reporting Standard 9 (Text with EEA relevance).