The Commission Regulation (EU) No 633/2010 of 19 July 2010, published in the Official Journal of the European Union L186 on 20 July 2010, amends the IFRIC Interpretation 14 Prepayments of a Minimum Funding Requirement.
The Regulation shall be applied, at the latest, as from the commencement date of the first financial year starting after 31 December 2010.