1. Introductory Text

2. Article 1. (1) The Annex to Regulation (EC) No 1126/2008 is amended...

3. Article 2. Each company shall apply the amendments referred to in Article...

4. Article 3. This Regulation shall enter into force on the third day...

5. Signature

6. 1. ANNEX

      1. Equity Method in Separate Financial Statements (Amendments to IAS 27)

         1. Amendments to IAS 27 Separate Financial Statements

            1. DEFINITIONS

               1. 4. The following terms are used in this Standard with the...

               2. 5. The following terms are defined in Appendix A of IFRS...

               3. 6. Separate financial statements are those presented in addition to consolidated...

               4. 7. The financial statements of an entity that does not have...

            2. PREPARATION OF SEPARATE FINANCIAL STATEMENTS

               1. 10. When an entity prepares separate financial statements, it shall account...

               2. 11B When a parent ceases to be an investment entity, or...

               3. 12. Dividends from a subsidiary, a joint venture or an associate...

            3. EFFECTIVE DATE AND TRANSITION

               1. 18J Equity Method in Separate Financial Statements (Amendments to IAS 27),...

         2. Consequential amendments to other Standards IFRS 1 First-time Adoption of International Financial Reporting Standards

            1. EFFECTIVE DATE

               1. 39Z Equity Method in Separate Financial Statements (Amendments to IAS 27),...

               2. Investments in subsidiaries, joint ventures and associates

                  1. D14 When an entity prepares separate financial statements, IAS 27 requires...

                  2. D15A If a first-time adopter accounts for such an investment using...

         3. IAS 28 Investments in Associates and Joint Ventures

            1. Changes in ownership interest

               1. 25. If an entity's ownership interest in an associate or a...

               2. EFFECTIVE DATE AND TRANSITION

                  1. 45B Equity Method in Separate Financial Statements (Amendments to IAS 27),...