{
  "url": "https://openlegislation.uk/eu-regulation-2010-633",
  "json_url": "https://openlegislation.uk/eu-regulation-2010-633.json",
  "id": "eur/2010/633",
  "title": "Commission Regulation (EU) No 633/2010 of 19 July 2010 amending Regulation (EC) No 1126/2008 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 Interpretations Committee's (IFRIC) Interpretation 14 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EU) No 633/2010 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EU) No 633/2010 of 19 July 2010 amending Regulation (EC) No 1126/2008 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 Interpretations Committee's (IFRIC) Interpretation 14 (Text with EEA relevance)",
  "citation": "EU Regulation No 633/2010",
  "type": "eur",
  "year": "2010",
  "number": "633",
  "version": "current",
  "date": "2010-07-19",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2010-633/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-633/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-633/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-633/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2010-633/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": "INTERNATIONAL ACCOUNTING STANDARDS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-633/annex-annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/2",
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      "heading": "AMENDMENTS TO IFRIC 14",
      "url": "https://openlegislation.uk/eu-regulation-2010-633/annex/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/2/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-633/annex/division-2/annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2"
    },
    {
      "path": "annex/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": "BACKGROUND",
      "url": "https://openlegislation.uk/eu-regulation-2010-633/annex/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2"
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      "number": "3A",
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      "parent": "annex/division/2/division/2"
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      "extent": "E+W+S+N.I.",
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    },
    {
      "path": "annex/division/2/division/3/division/1",
      "kind": "division",
      "number": null,
      "heading": "The economic benefit available as a contribution reduction",
      "url": "https://openlegislation.uk/eu-regulation-2010-633/annex/division-2/division-3/division-1",
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      "kind": "division",
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      "heading": "If there is no minimum funding requirement for contributions relating to future service, the economic benefit available as a reduction in future contributions is",
      "url": "https://openlegislation.uk/eu-regulation-2010-633/annex/division-2/division-3/division-1/division-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/3/division/1"
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      "url": "https://openlegislation.uk/eu-regulation-2010-633/annex/division-2/division-3/division-2",
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      "parent": "annex/division/2/division/3/division/2"
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      "kind": "division",
      "number": "20",
      "heading": "If there is a minimum funding requirement for contributions relating to future service, the economic benefit available as a reduction in future contributions is the sum of:",
      "url": "https://openlegislation.uk/eu-regulation-2010-633/annex/division-2/division-3/division-2/division-20",
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      "path": "annex/division/2/division/4",
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      "heading": "EFFECTIVE DATE",
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      "extent": "E+W+S+N.I.",
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      "parent": "annex/division/2/division/4"
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      "parent": "annex/division/2/division/5"
    }
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  "made_under": [],
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  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2010-633/changes.json",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/eur/2010/633",
    "retrieved_at": "2026-11-01T14:50:42.937113+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}