In the Annex to Regulation (EC) No 1126/2008 International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement and International Financial Reporting Standard (IFRS) 7 Financial Instruments: Disclosures are amended as set out in the Annex to this Regulation.

Where a company has already presented its financial statements in accordance with Regulation (EC) No 1004/2008, it needs not to resubmit its financial statements.

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.