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Official Journal of the European Union
3.5.2013
COMMISSION REGULATION (EU) No 407/2013
of 23 April 2013
correcting the Spanish and the Swedish versions of Regulation (EU) No 475/2012 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 Accounting Standard (IAS) 1 and International Accounting Standard (IAS) 19
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
(4) As
companies
are
required
to
apply
the
amendments
made by points 1 and 2 of Article 1 of Regulation
Having regard to the Treaty on the Functioning of the European
(EU) No 475/2012, at the latest, as from the
Union,
commencement date of their first financial year starting
Having regard to Regulation (EC) No 1606/2002 of the
on or after 1 July 2012, this Regulation should apply
European Parliament and of the Council of 19 July 2002 on
retroactively from 1 July 2012.
the application of international accounting standards ( 1 ) and in
particular Article 3(1) thereof,
(5) The
measures
provided
for
in
this
Regulation
are
in
accordance with the opinion of the Accounting Regu
Whereas:
latory Committee,
(1)
Errors appear in the Spanish and in the Swedish language
HAS ADOPTED THIS REGULATION:
versions of Commission Regulation (EU) No
475/2012 ( 2 ), more precisely in Article 2 thereof as
Article 1
regards the application date of the amendments made
by that Regulation to Commission Regulation (EC) No
[Concerns only the Spanish and the Swedish language versions.]
1126/2008 ( 3 ).
Article 2
(2) The
Swedish
language
version
of
that
Regulation
also
contains some misprints.
This Regulation shall enter into force on the day of its
publication in the Official Journal of the European Union.
(3) Regulation
(EU)
No
475/2012
should
therefore
be
corrected accordingly.
It shall apply from 1 July 2012.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 23 April 2013.
For the Commission
The President
José Manuel BARROSO
( 1 ) OJ L 243, 11.9.2002, p. 1.
( 2 ) OJ L 146, 6.6.2012, p. 1.
( 3 ) OJ L 320, 29.11.2008, p. 1.

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