Commission Regulation (EC) No 1725/2003 of 29 September 2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) (repealed) (c. 1725)

ANNEX U.K.

[F1 INTERNATIONAL FINANCIAL REPORTING STANDARDS 8 Operating Segments U.K.

APPENDIX B Amendments to other IFRSs U.K.

B3 In IFRS 6 Exploration for and Evaluation of Mineral Resources , paragraph 21 is amended as follows: U.K.

‘21 . An entity shall determine an accounting policy for allocating exploration and evaluation assets to cash-generating units or groups of cash-generating units for the purpose of assessing such assets for impairment. Each cash-generating unit or group of units to which an exploration and evaluation asset is allocated shall not be larger than a segment based on either the entity’s primary or secondary reporting format an operating segment determined in accordance with IAS 14 Segment Reporting IFRS 8 Operating Segments .’]

Textual Amendments

F1 Inserted by Commission Regulation (EC) No 1358/2007 of 21 November 2007 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 8 (Text with EEA relevance).