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32.—(1) Article 12 (transparency of accounts) is amended as follows.
(2) In paragraph 1 for “the international accounting standards adopted by the Community” substitute “international accounting standards within the meaning of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (see Article 2 of that Regulation)”.
(3) In paragraph 3 omit the words beginning with “, broken down” and ending with “Article 14”.
(4) In paragraph 4—
(a)for “Member States shall designate the competent authorities that” substitute “The national supervisory authority”, and
(b)for “their responsibility” substitute “the responsibility of the United Kingdom”.
(5) Omit paragraph 5.
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