On November 7, 1996, the Executive Directors of the International Bank for Reconstruction and Development (IBRD) and the International Development Association (IDA) approved the establishment of the Debt Relief Trust Fund (the Trust Fund), formerly the Heavily Indebted Poor Countries (HIPC) Debt Initiative Trust Fund (name changed as per an amendment dated October 6, 2008), to be administered by IDA (the Administrator). The Trust Fund provides financial support to participating multilateral regional and sub-regional credit institutions to assist them in achieving their agreed share of debt relief to eligible HIPCs on debt owed to such institutions. The resources available in the Trust Fund consist of contributions from participating multilateral creditors and bilateral donors, and investment income earned on undisbursed contributions. As of June 30, 2012, 36 out of 40 eligible HIPCs have reached the decision point. Out of the 36 HIPCs that have reached the decision point, 33 countries have reached the completion point, the last one Core d'Ivoire in June 2012, and 3 countries - Chad, Comoros and Guinea - are yet to reach the completion point. Four countries - Eritrea, Nepal, Somalia and Sudan - are potentially eligible HIPCs and are yet to start the process of qualifying for debt relief under the Initiative. Financing from the Trust Fund commences at the completion point, unless otherwise agreed by the Administrator.