Bond issued before 1 March 2001 that have not been supplemented since 1 March 2002 whose interest income is not subject to the EU interest tax directive during a transitional period through 2010. Under the directive, 12 of the 15 old EU member states and all 10 new member states must be notified of cross-border interest payments to EU citizens. Austria, Belgium and Luxembourg require imposition of a source tax. The directive entered into effect in 2005.