Commission Regulation (EU) No 662/2010 of 23 July 2010

The Commission Regulation (EU) No 662/2010 of 23 July 2010, published in the Official Journal of the European Union L193 on 24 July 2010, adopts IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments.
The Interpretation shall be applied, at the latest, as from the commencement date of the first financial year starting after 30 June 2010.