Implementation of the IAS Regulation (1606/2002) in the EU and EEA (published for information purposes only) Date: 1/07/2010 page: 1

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1 Implementation of the IAS Regulation (1606/2002) in the EU and EEA (published for information purposes only) Date: 1/07/2010 page: 1 European Commission Austria Belgium Bulgaria Cyprus Czech Rep. Denmark Status of the implementation of IAS/IFRS Final law Final law Final law Final law Final law Final law Fin. entities: Other entities:, for annual accounts for listed which do prepare consolidated, for real estate investment (SICAFI/BEVAK), all, all, for SMEs 1, for credit, and investment firms, for all other types of, except SMEs and entities in liquidation and insolvency All types of accounts. Fin. entities: Other entities: for annual accounts for listed which do not prepare consolidated accounts., all allowed? If yes, for what type of / from, for SMEs, for all other types of, except SMEs and entities in liquidation and insolvency, all Fin. entities: Other entities:, consolidated accounts since 1998, cons. accounts for all a), mandatory for listed, banks, insurance and investment undertakings from b) Other - voluntary application from (a) Requirement of the Institute of Certified Public Accountants of Cyprus for all since 1981 (b) Requirement of the Stock Exchange legislation for listed since 2003 all types of for The annual and consolidated accounts for all except for financial. 1 Bulgarian SMEs must use the same accounting framework (IAS or national GAAP) for both annual and consolidated accounts

2 Implementation of the IAS Regulation (1606/2002) in the EU and EEA (published for information purposes only) Date: 1/07/2010 page: 2 European Commission Estonia Finland France Germany Greece Hungary Ireland Status of the implementation of IAS/IFRS Final law Final law Final law Final law Final law Final law Final law allowed? If yes, for what type of / from 2, but additionally to, but additionally to All types other than below. Credit, insurance undertakings,, mixed, investment firms other than below. Credit, insurance undertakings,, mixed, investment firms 3, all types, some 3 within the of scope of Accounting Act 2,3,, which have filed for a listing, but additionally to, banks, and other financial, some 3, banks, and other financial, but additionally to, all bar not trading for gain N/A All types Listed consolidated accounts Other (not insurance ): all accounts 2004, cons. acc. option for listed (as from 1998) and for unlisted comps from , some 3, but additionally to 2 Finland: t insurance 3 Finland and Greece: Companies, which are audited by certified auditors

3 Implementation of the IAS Regulation (1606/2002) in the EU and EEA (published for information purposes only) Date: 1/07/2010 page: 3 European Commission Italy Latvia Lithuania Luxemburg Malta Netherlands Status of the implementation of IAS/IFRS Final law 4 Final law Final law Final law Final law Final law Law proposal, even for insurance allowed? If yes, for what type of / from 5, except for insurance, except for small enterprises and required, for some 6, except for insurance, small enterprises and required, some 7 (except for banks, insurance commercial and other supervised financial ), banks, insurance commercial and other supervised financial, banks, insurance commercial and other supervised financial, except banks and other credit, insurance, for banks and other credit, except banks and other credit, insurance, for banks and other credit, all other than those listed below, for banks, insurance, certain other supervised financial and larger deemed significant in the local economy, all other than those listed below, for banks, insurance, certain other supervised financial and larger deemed significant in the local economy, banks, insurance, other supervised financial had to use IAS before 2005, for banks and other credit since 1997 Derogations on an individual basis all types of 4 Luxembourg: final law for banks and insurance ; law proposal for common law 5 Italy: Listed insurance enterprises must comply with IASs only if they do not draw up consolidated accounts 6 Italy: Supervised financial ; with financial instruments widely distributed among the public; insurance 7 Italy: Supervised financial ; with financial instruments widely distributed among the public

4 Implementation of the IAS Regulation (1606/2002) in the EU and EEA (published for information purposes only) Date: 1/07/2010 page: 4 European Commission Poland Portugal Romania Slovakia Status of the implementation of IAS/IFRS Final law Final Law Final law Final law, but for purposes of information only. Annual financial statements that are in line with the Accounting Regulations conform to the Fourth Directive are required in the relation with the Government authorities., if not of public interest 8 allowed? If yes, for what type of / from, 1) having filed for admission to public trading; 2) any parent comp. being a subsidiary of another parent undertaking preparing its consolidated accounts in line with IAS, banks, 1) having filed for admission to public trading; 2) whose parent undertaking prepares its consolidated accounts in line with IAS if the statutory accounts are the only accounts that they published to the market. Also credit, other financial and insurance undertakings applying local GAAP (which is consistent with IAS/IFRS), have to provide additional disclosures on the changes and impacts that would result from applying IAS/IFRS., all types, for credit and other financial in 2006, within the scope of consolidation of an entity who applies IAS/IFRS and also insurance undertakings not within a scope of consolidation. Credit and other financial are excluded, of public interest 8. According to the Order of the minister of public finance no. 3055/2009 in force, the entities applying the Accounting Regulations conform to the European Directives, excepting the entities whose securities are admitted to trading on a regulated market, and which have the obligation to draw up consolidated financial statements, may apply in this regard either IFRS or Accounting Regulations conform to the Seventh Directive., for credit., but for purposes of information only. Financial statements that are in line with the Accounting Regulations conform to the Fourth Directive are required in the relation with the Government authorities. Derogations on an individual basis (starting with the financial statements for 2007 financial year) (starting with the financial statements for 2007 financial year) (starting with the financial statements for 2001 financial year), but for purposes of information only., any type of, for those listed and merchants with securities except banks, which are not those of public interest 8, for all of public interest 8 8 Companies of public interest mean the banks, Export- Import Bank of Slovak Republic, insurance excepting health insurance, stock exchange, Office of Slovak Assurors, Slovak Railroads, reinsurance, asset management and the, that at least in two consecutive reporting years fulfil at least two from following three preconditions: gross amount of asset over 5 billions of Slovak Crowns (approximately ,- EUR), net turnover over 5 billions of Slovak Crowns and average number of employees over 2000.

5 Implementation of the IAS Regulation (1606/2002) in the EU and EEA (published for information purposes only) Date: 1/07/2010 page: 5 European Commission Slovenia Spain Sweden UK Status of the implementation of IAS/IFRS Final Law Final law Final law Final law allowed? If yes, for what type of / from, for, other than banks and insurance, if so decided by the assembly of the company, but for the minimum period of 5 years, for banks and insurance, for, other than banks and insurance, if so decided by the assembly of the company, but for the minimum period of 5 years, for banks and insurance, for groups in which there is a listed company., all types of except for the charity sector, all types of except for the charity sector, except for banking sector

6 Implementation of the IAS Regulation (1606/2002) in the EU and EEA (published for information purposes only) Date: 1/07/2010 page: 6 European Commission Iceland Liechtenstein rway Status of the implementation of IAS/IFRS Final law Final law Final law, for the years 2005 and 2006, from Required for listed that do not prepare consolidated accounts from the financial year starting after 1. January allowed? If yes, for what type of / from, for medium sized and big, for medium sized and big from If the consolidated groups are permitted to use IAS in their consolidated accounts(according to question 1 in 5(b)), the annual accounts of each subsidiary are required to use IAS from

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