THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards and in particular Article 3(1) thereof,
Whereas:
(1)
Errors appear in the Spanish and in the Swedish language versions of Commission Regulation (EU) No 475/2012, more precisely in Article 2 thereof as regards the application date of the amendments made by that Regulation to Commission Regulation (EC) No 1126/2008.
(2)
The Swedish language version of that Regulation also contains some misprints.
(3)
Regulation (EU) No 475/2012 should therefore be corrected accordingly.
(4)
As companies are required to apply the amendments made by points 1 and 2 of Article 1 of Regulation (EU) No 475/2012, at the latest, as from the commencement date of their first financial year starting on or after 1 July 2012, this Regulation should apply retroactively from 1 July 2012.
(5)
The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,
HAS ADOPTED THIS REGULATION: