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TREATIES AND OTHER INTERNATIONAL ACTS SERIES 17-1213
 

TAXATION 

Foreign Account Tax Compliance 

Agreement Between the 

UNITED STATES OF AMERICA 

and GREECE 

Signed at Athens January 19, 2017 

with 

Annexes 
 

 

 

NOTE BY THE DEPARTMENT OF STATE 

Pursuant to Public Law 89—497, approved July 8, 1966 

(80 Stat. 271; 1 U.S.C. 113)— 

“. . .the Treaties and Other International Acts Series issued 

under the authority of the Secretary of State shall be competent 

evidence . . . of the treaties, international agreements other than 

treaties, and proclamations by the President of such treaties and 

international agreements other than treaties, as the case may be, 

therein contained, in all the courts of law and equity and of maritime 

jurisdiction, and in all the tribunals and public offices of the 

United States, and of the several States, without any further proof 

or authentication thereof.” 
 

 

 

 

 

 

 

GREECE 

Taxation: Foreign Account Tax Compliance 

Agreement signed at Athens January 19, 2017;
 

Entered into force December 13, 2017.
 

With annexes.
 
AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED STATES OF 


AMERICAAND THE GOVERNMENT OF THE HELLENIC REPUBLIC TO 


IMPROVE INTERNATIONAL TAX COMPLIANCE AND TO IMPLEMENT FATCA 


Whereas, the Government of the United States of America and the Government of the 

Hellenic Republic (each, a "Party," and together, the "Parties") desire to conclude an 

agreement to improve international tax compliance through mutual assistance in tax matters 

based on an effective infrastructure for the automatic exchange ofinformation; 

Whereas, Article 18 of Convention Between the United States of America and the Kingdom 

of Greece for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with 

Respect to Taxes on Income, done at Athens on February 20, 1950 (the "Convention") 

authorizes the exchange ofinformation for tax purposes, including on an automatic basis; 

Whereas, the United States ofAmerica enacted provisions commonly known as the Foreign 

Account Tax Compliance Act ("FATCA"), which introduce a reporting regime for financial 

institutions with respect to certain accounts; 

Whereas, the Government of the Hellenic Republic is supportive of the underlying policy 

goal ofFATCA to improve tax compliance; 

Whereas, FATCA has raised a number of issues, including that Hellenic Republic financial 

institutions may not be able to comply with certain aspects of FATCA due to domestic legal 

impediments; 

Whereas, the Government of the United States of America collects information regarding 

certain accounts maintained by U.S. financial institutions held by residents of the Hellenic 

Republic and is committed to exchanging such information with the Government of the 

Hellenic Republic and pursuing equivalent levels of exchange, provided that the appropriate 

safeguards and infrastructure for an effective exchange relationship are in place; 

Whereas, an intergovernmental approach to FATCA implementation would address legal 

impediments and reduce burdens for Hellenic Republic financial institutions; 

Whereas, the Parties desire to conclude an agreement to improve international tax compliance 

and provide for the implementation of FATCA based on domestic reporting and reciprocal 

automatic exchange pursuant to the Convention, and subject to the confidentiality and other 

protections provided for therein, including the provisions limiting the use of the information 

exchanged under the Convention; 

Now, therefore, the Parties have agreed as follows: 

Article 1 


Definitions 


1. For purposes of this agreement and any annexes thereto (the "Agreement"), the 

following terms shall have the meanings set forth below: 

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a) 	 The term "United States" means the United States ofAmerica, including the 

States thereof, but does not include the U.S. Territories. Any reference to a 

"State" ofthe United States includes the District ofColumbia. 

b) 	 The term "U.S. Territory" means American Samoa, the Commonwealth of 

the Northern Mariana Islands, Guam, the Commonwealth of Puerto Rico, or 

the U.S. Virgin Islands. 

c) 	 The term "IRS" means the U.S. Internal Revenue Service. 

d) 	 The term "Hellenic Republic" means the Hellenic Republic. 

e) 	 The term "Partner Jurisdiction" means a jurisdiction that has in effect an 

agreement with the United States to facilitate the implementation of FATCA 

The IRS shall publish a list identifying all Partner Jurisdictions. 

f) 	 The term "Competent Authority" means: 

(1) 	 in the case of the United States, the Secretary of the Treasury or his 

delegate; and 

(2) 	 in the case of the Hellenic Republic, the Minister of Finance or his 

authorized representative. 

g) 	 The term "Financial Institution" means a Custodial Institution, a Depository 

Institution, an Investment Entity, or a Specified Insurance Company. 

h) 	 The term "Custodial Institution" means any Entity that holds, as a 

substantial portion of its business, financial assets for the account of others. 

An entity holds financial assets for the account of others as a substantial 

portion ofits business ifthe entity's gross income attributable to the holding of 

financial assets and related financial services equals or exceeds 20 percent of 

the entity's gross income during the shorter of: 

(i) the three-year period that ends on December 31 (or the final day of a noncalendar year accounting period) prior to the year in which the determination 

is being made; or 

(ii) the period during which the entity has been in existence. 

i) 	 The term "Depository Institution" means any Entity that accepts deposits in 

the ordinary course of a banking or similar business. 

j) 	 The term "Investment Entity" means any Entity that conducts as a business 

(or is managed by an entity that conducts as a business) one or more of the 

following activities or operations for or on behalf ofa customer: 

(1) 	 trading in money market instruments (cheques, bills, certificates of 

deposit, derivatives, etc.); foreign exchange; exchange, interest rate 

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and index instruments; transferable securities; or conunodity futures 

trading; 

(2) 	 individual and collective portfolio management; or 

(3) 	 otherwise investing, administering, or managing funds or money on 

behalf ofother persons. 

This subparagraph 1 G) shall be interpreted in a manner consistent with similar 

language set forth in the definition of "financial institution" in the Financial 

Action Task Force Reconunendations. 

k) 	 The term "Specified Insurance Company" means any Entity that is an 

insurance company (or the holding company of an insurance company) that 

issues, or is obligated to make payments with respect to, a Cash Value 

Insurance Contract or an Annuity Contract. 

1) 	 The term "Hellenic Republic Financial Institution" means 

(i) any Financial Institution resident in the Hellenic Republic, but excluding 

any branch of such Financial Institution that is located outside the Hellenic 

Republic, and 

(ii) any branch of a Financial Institution not resident in the Hellenic Republic, 

if such branch is located in the Hellenic Republic. 

m) 	 The term "Partner Jurisdiction Financial Institution" means 

(i) any Financial Institution established in a Partner Jurisdiction, but excluding 

any branch of such Financial Institution that is located outside the Partner 

Jurisdiction, and 

(ii) any branch of a Financial Institution not established in the Partner 

Jurisdiction, if such branch is located in the Partner Jurisdiction. 

n) 	 The term "Reporting Financial Institution" means a Reporting Hellenic 

Republic Financial Institution or a Reporting U.S. Financial Institution, as the 

context requires. 

o) 	 The term "Reporting Hellenic Republic Financial Institution" means any 

Hellenic Republic Financial Institution that is not a Non-Reporting Hellenic 

Republic Financial Institution. 

p) 	 The term "Reporting U.S. Financial Institution" means 

(i) any Financial Institution that is resident in the United States, but excluding 

any branch of such Financial Institution that is located outside the United 

States, and 

(ii) any branch of a Financial Institution not resident in the United States, if 

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such branch is located in the United States, provided that the Financial 

Institution or branch has control, receipt, or custody of income with respect to 

which information is required to be exchanged under subparagraph (2)(b) of 

Article 2 of this Agreement. 

q) 	 The term "Non-Reporting Hellenic Republic Financial Institution" means 

any Hellenic Republic Financial Institution, or other Entity resident in the 

Hellenic Republic, that is described in Annex II as a Non-Reporting Hellenic 

Republic Financial Institution or that otherwise qualifies as a deemedcompliant FFI or an exempt beneficial owner under relevant U.S. Treasury 

Regulations. 

r) 	 The term "Nonparticipating Financial Institution" means a nonparticipating 

FFI, as that term is defined in relevant U.S. Treasury Regulations, but does not 

include a Hellenic Republic Financial Institution or other Partner Jurisdiction 

Financial Institution other than a Financial Institution treated as a 

Nonparticipating Financial Institution pursuant to subparagraph 2(b) ofArticle 

5 of this Agreement or the corresponding provision in an agreement between 

the United States and a Partner Jurisdiction. 

s) 	 The term "Financial Account" means an account maintained by a Financial 

Institution, and includes: 

(1) 	 in the case of an Entity that is a Financial Institution solely because it 

is an Investment Entity, any equity or debt interest (other than interests 

that are regularly traded on an established securities market) in the 

Financial Institution; 

(2) 	 in the case of a Financial Institution not described in subparagraph 

l(s)(l) of this Article, any equity or debt interest in the Financial 

Institution (other than interests that are regularly traded on an 

established securities market), if 

(i) the value ofthe debt or equity interest is determined, directly or 

indirectly, primarily by reference to assets that give rise to U.S. Source 

Withholdable Payments, and 

(ii) the class of interests was established with a purpose of avoiding 

reporting in accordance with this Agreement; and 

(3) 	 any Cash Value Insurance Contract and any Annuity Contract issued or 

maintained by a Financial Institution, other than a noninvestmentlinked, nontransferable immediate life annuity that is issued to an 

individual and monetizes a pension or disability benefit provided under 

an account that is excluded from the definition of Financial Account in 

Annex II. 

Notwithstanding the foregoing, the term "Financial Account'' does not include 

any account that is excluded from the definition of Financial Account in 

Annex IL For purposes of this Agreement, interests are "regularly traded" if 

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there is a meaningful volume of trading with respect to the interests on an 

ongoing basis, and an "established securities market" means an exchange that 

is officially recognized and supervised by a governmental authority in which 

the market is located and that has a meaningful annual value of shares traded 

on the exchange. For purposes of this subparagraph l(s), an interest in a 

Financial Institution is not "regularly traded" and shall be treated as a 

Financial Account if the holder of the interest (other than a Financial 

Institution acting as an intermediary) is registered on the books of such 

Financial Institution. The preceding sentence will not apply to interests first 

registered on the books of such Financial Institution prior to July 1, 2014, and 

with respect to interests first registered on the books of such Financial 

Institution on or after July 1, 2014, a Financial Institution is not required to 

apply the preceding sentence prior to January 1, 2016. 

t) 	 The term "Depository Account" includes any commercial, checking, savings, 

time, or thrift account, or an account that is evidenced by a certificate of 

deposit, thrift certificate, investment certificate, certificate of indebtedness, or 

other similar instrument maintained by a Financial Institution in the ordinary 

course of a banking or similar business. A Depository Account also includes 

an amount held by an insurance company pursuant to a guaranteed investment 

contract or similar agreement to pay or credit interest thereon. 

u) 	 The term "Custodial Account" means an account (other than an Insurance 

Contract or Annuity Contract) for the benefit of another person that holds any 

financial instrument or contract held for investment (including, but not limited 

to, a share or stock in a corporation, a note, bond, debenture, or other evidence 

of indebtedness, a currency or commodity transaction, a credit default swap, a 

swap based upon a nonfinancial index, a notional principal contract, an 

Insurance Contract or Annuity Contract, and any option or other derivative 

instrument). 

v) 	 The term "Equity Interest" means, in the case of a partnership that is a 

Financial Institution, either a capital or profits interest in the partnership. In 

the case of a trust that is a Financial Institution, an Equity Interest is 

considered to be held by any person treated as a settlor or beneficiary of all or 

a portion of the trust, or any other natural person exercising ultimate effective 

control over the trust. A Specified U.S. Person shall be treated as being a 

beneficiary of a foreign trust if such Specified U.S. Person has the right to 

receive directly or indirectly (for example, through a nominee) a mandatory 

distribution or may receive, directly or indirectly, a discretionary distribution 

from the trust. 

w) 	 The term "Insurance Contract" means a contract (other than an Annuity 

Contract) under which the issuer agrees to pay an amount upon the occurrence 

of a specified contingency involving mortality, morbidity, accident, liability, or 

property risk. 

x) 	 The term "Annuity Contract" means a contract under which the issuer agrees 

to make payments for a period of time determined in whole or in part by 

reference to the life expectancy of one or more individuals. The term also 

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includes a contract that is considered to be an Annuity Contract in accordance 

with the law, regulation, or practice of the jurisdiction in which the contract 

was issued, and under which the issuer agrees to make payments for a term of 

years. 

y) 	 The term "Cash Value Insurance Contract" means an Insurance Contract 

(other than an indemnity reinsurance contract between two insurance 

companies) that has a Cash Value greater than $50,000. 

z) 	 The term "Cash Value" means the greater of 

(i) the amount that the policyholder is entitled to receive upon surrender or 

termination of the contract (determined without reduction for any surrender 

charge or policy loan), and 

(ii) the amount the policyholder can borrow under or with regard to the 

contract. 

Notwithstanding the foregoing, the term "Cash Value" does not include an 

amount payable'under an Insurance Contract as: 

(1) 	 a personal injury or sickness benefit or other benefit providing 

indemnification of an economic loss incurred upon the occurrence of 

the event insured against; 

(2) 	 a refund to the policyholder of a previously paid premium under an 

Insurance Contract (other than under a life insurance contract) due to 

policy cancellation or termination, decrease in risk exposure during the 

effective period of the Insurance Contract, or arising from a 

redetermination of the premium due to correction of posting or other 

similar error; or 

(3) 	 a policyholder dividend based upon the underwriting experience of the 

contract or group involved. 

aa) 	 The term "Reportable Account" means a U.S. Reportable Account or a 

Hellenic Republic Reportable Account, as the context requires. 

bb) 	 The term "Hellenic Republic Reportable Account" means a Financial 

Account maintained by a Reporting U.S. Financial Institution if: 

(i) in the case of a Depository Account, the account is held by an individual 

resident in the Hellenic Republic and more than $10 of interest is paid to such 

account in any given calendar year; or 

(ii) in the case of a Financial Account other than a Depository Account, the 

Account Holder is a resident ofthe Hellenic Republic, including an Entity that 

certifies that it is resident in Hellenic Republic for tax purposes, with respect 

to which U.S. source income that is subject to reporting under chapter 3 of 

subtitle A or chapter 61 of subtitle F ofthe U.S. Internal Revenue Code is paid 

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or credited. 

cc) 	 The term "U.S. Reportable Account" means a Financial Account maintained 

by a Reporting Hellenic Republic Financial Institution and held by one or 

more Specified U.S. Persons or by a Non-U.S. Entity with one or more 

Controlling Persons that is a Specified U.S. Person. Notwithstanding the 

foregoing, an account shall not be treated as a U.S. Reportable Account if such 

account is not identified as a U.S. Reportable Account after application of the 

due diligence procedures in Annex I. 

dd) 	 The term "Account Holder" means the person listed or identified as the 

holder of a Financial Account by the Financial Institution that maintains the 

account. A person, other than a Financial Institution, holding a Financial 

Account for the benefit or account of another person as agent, custodian, 

nominee, signatory, investment advisor, or intermediary, is not treated as 

holding the account for purposes of this Agreement, and such other person is 

treated as holding the account. For purposes of the immediately preceding 

sentence, the term "Financial Institution" does not include a Financial 

Institution organized or incorporated in a U.S. Territory. In the case of a Cash 

Value Insurance Contract or an Annuity Contract, the Account Holder is any 

person entitled to access the Cash Value or change the beneficiary of the 

contract. Ifno person can access the Cash Value or change the beneficiary, the 

Account Holder is any person named as the owner in the contract and any 

person with a vested entitlement to payment under the terms of the contract. 

Upon the maturity of a Cash Value Insurance Contract or an Annuity Contract, 

each person entitled to receive a payment under the contract is treated as an 

Account Holder. 

ee) 	 The term "U.S. Person" means a U.S. citizen or resident individual, a 

partnership or corporation organized in the United States or under the laws of 

the United States or any State thereof, a trust if 

(i) a court within the United States would have authority under applicable law 

to render orders or judgments concerning substantially all issues regarding 

administration ofthe trust, and 

(ii) one or more U.S. persons have the authority to control all substantial 

decisions of the trust, or an estate of a decedent that is a citizen or resident of 

the United States. This subparagraph l(ee) shall be interpreted in accordance 

with the U.S. Internal Revenue Code. 

ff) 	 The term "Specified U.S. Person" means a U.S. Person, other than: 

(i) a corporation the stock of which is regularly traded on one or more 

established securities markets; 

(ii) any corporation that is a member ofthe same expanded affiliated group, as 

defined in section 1471(e)(2) of the U.S. Internal Revenue Code, as a 

corporation described in clause (i); 

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(iii) the United States or any wholly owned agency or instrumentality thereof; 

(iv) any State of the United States, any U.S. Territory, any political subdivision 

of any ofthe foregoing, or any wholly owned agency or instrumentality of any 

one or more ofthe foregoing; 

(v) any organization exempt from taxation under section 50l(a) of the U.S. 

Internal Revenue Code or an individual retirement plan as defined in section 

770l(a)(37) ofthe U.S. Internal Revenue Code; 

(vi) any bank as defined in section 581 ofthe U.S. Internal Revenue Code; 

(vii) any real estate investment trust as defined in section 856 of the U.S. 

Internal Revenue Code; 

(viii) any regulated investment company as defined in section 851 of the U.S. 

Internal Revenue Code or any entity registered with the U.S. Securities and 

Exchange Commission under the Investment Company Act of 1940 (15 U.S.C. 

80a-64); 

(ix) any common trust fund as defined in section 584(a) of the U.S. Internal 

Revenue Code; 

(x) any trust that is exempt from tax under section 664(c) of the U.S. Internal 

Revenue Code or that is described in section 4947(a)(l) of the U.S. Internal 

Revenue Code; 

(xi) a dealer in securities, commodities, or derivative financial instruments 

(including notional principal contracts, futures, forwards, and options) that is 

registered as such under the laws ofthe United States or any State; 

(xii) a broker as defined in section 6045(c) of the U.S. Internal Revenue Code; 

or 

(xiii) any tax-exempt trust under a plan that is described in section 403(b) or 

section 457(g) ofthe U.S. Internal Revenue Code. 

gg) 	 The term "Entity" means a legal person or a legal arrangement such as a trust. 

hh) 	 The term "Non-U.S. Entity" means an Entity that is not a U.S. Person. 

ii) 	 The term "U.S. Source Withholdable Payment" means any payment of 

interest (including any original issue discount), dividends, rents, salaries, 

wages, premiums, annuities, compensations, remunerations, emoluments, and 

other fixed or determinable annual or periodical gains, profits, and income, if 

such payment is from sources within the United States. Notwithstanding the 

foregoing, a U.S. Source Withholdable Payment does not include any payment 

that is not treated as a withholdable payment in relevant U.S. Treasury 

Regulations. 

8 

jj) 	 An Entity is a "Related Entity" of another Entity if either Entity controls the 

other Entity, or the two Entities are under common control. For this purpose 

control includes direct or indirect ownership of more than 50 percent of the 

vote or value in an Entity. Notwithstanding the foregoing, the Hellenic 

Republic may treat an Entity as not a Related Entity of another Entity if the 

two Entities are not members of the same expanded affiliated group as defined 

in section 147l(e)(2) ofthe U.S. Internal Revenue Code. 

kk) 	 The term "U.S. TIN" means a U.S. federal taxpayer identifying number. 

ll) 	 The term "Hellenic Republic TIN" means a Hellenic Republic taxpayer 

identifying number. 

mm) 	 The term "Controlling Persons" means the natural persons who exercise 

control over an Entity. In the case of a trust, such term means the settlor, the 

trustees, the protector (if any), the beneficiaries or class of beneficiaries, and 

any other natural person exercising ultimate effective control over the trust, 

and in the case of a legal arrangement other than a trust, such term means 

persons in equivalent or similar positions. The term "Controlling Persons" 

shall be interpreted in a manner consistent with the Financial Action Task 

Force Recommendations. 

2. Any term not otherwise defined in this Agreement shall, unless the context otherwise 

requires or the Competent Authorities agree to a common meaning (as permitted by domestic 

law), have the meaning that it has at that time under the law of the Party applying this 

Agreement, any meaning under the applicable tax Jaws of that Party prevailing over a 

meaning given to the term under other laws ofthat Party. 

Article 2 

Obligations to Obtain and Exchange Information with Respect to Reportable Accounts 

1. Subject to the provisions of Article 3 of this Agreement, each Party shall obtain the 

information specified in paragraph 2 of this Article with respect to all Reportable Accounts 

and shall annually exchange this information with the other Party on an automatic basis 

pursuant to the provisions ofArticle 18 of the Convention. 

2. 	 The information to be obtained and exchanged is: 

a) 	 In the case of the Hellenic Republic with respect to each U.S. Reportable 

Account of each Reporting Hellenic Republic Financial Institution: 

(1) 	 the name, address, and U.S. TIN of each Specified U.S. Person that is 

an Account Holder of such account and, in the case of a Non-U.S. 

Entity that, after application of the due diligence procedures set forth in 

Annex I, is identified as having one or more Controlling Persons that is 

a Specified U.S. Person, the name, address, and U.S. TIN (if any) of 

such entity and each such Specified U.S. Person; 

(2) 	 the account number (or functional equivalent in the absence of an 

9 

account number); 

(3) 	 the name and identifying number of the Reporting Hellenic Republic 

Financial Institution; 

(4) 	 the account balance or value (including, in the case of a Cash Value 

Insurance Contract or Annuity Contract, the Cash Value or surrender 

value) as of the end of the relevant calendar year or other appropriate 

reporting period or, if the account was closed during such year, 

immediately before closure; 

(5) 	 in the case of any Custodial Account: 

(A) 	 the total gross amount of interest, the total gross amount of 

dividends, and the total gross amount of other income 

generated with respect to the assets held in the account, in each 

case paid or credited to the account (or with respect to the 

account) during the calendar year or other appropriate reporting 

period; and 

(B) 	 the total gross proceeds from the sale or redemption ofproperty 

paid or credited to the account during the calendar year or other 

appropriate reporting period with respect to which the 

Reporting Hellenic Republic Financial Institution acted as a 

custodian, broker, nominee, or otherwise as an agent for the 

Account Holder; 

(6) 	 in the case of any Depository Account, the total gross amount of 

interest paid or credited to the account during the calendar year or 

other appropriate reporting period; and 

(7) 	 in the case of any account not described in subparagraph 2(a)(5) or 

2(a)(6) of this Article, the total gross amount paid or credited to the 

Account Holder with respect to the account during the calendar year or 

other appropriate reporting period with respect to which the Reporting 

Hellenic Republic Financial Institution is the obligor or debtor, 

including the aggregate amount of any redemption payments made to 

the Account Holder during the calendar year or other appropriate 

reporting period. 

b) 	 In the case of the United States, with respect to each Hellenic Republic 

Reportable Account of each Reporting U.S. Financial Institution: 

(1) 	 the name, address, and Hellenic Republic TIN of any person that is a 

resident of the Hellenic Republic and is an Account Holder of the 

account; 

(2) 	 the account number (or the functional equivalent in the absence of an 

account number); 

10 

(3) 	 the name and identifying number of the Reporting U.S. Financial 

Institution; 

(4) 	 the gross amount ofinterest paid on a Depository Account; 

(5) 	 the gross amount of U.S. source dividends paid or credited to the 

account; and 

(6) 	 the gross amount of other U.S. source income paid or credited to the 

account, to the extent subject to reporting under chapter 3 of subtitle A 

or chapter 61 ofsubtitle F ofthe U.S. Internal Revenue Code. 

Article 3 


Time and Manner of Exchange of Information 


1. For purposes of the exchange obligation in Article 2 of this Agreement, the amount 

and characterization of payments made with respect to a U.S. Reportable Account may be 

determined in accordance with the principles ofthe tax laws of the Hellenic Republic, and the 

amount and characterization of payments made with respect to a Hellenic Republic 

Reportable Account may be determined in accordance with principles of U.S. federal income 

tax law. 

2. For purposes of the exchange obligation in Article 2 of this Agreement, the 

information exchanged shall identify the currency in which each relevant amount is 

denominated. 

3. With respect to paragraph 2 of Article 2 of this Agreement, information is to be 

obtained and exchanged with respect to 2014 and all subsequent years, except that: 

a) 	 In the case of the Hellenic Republic: 

(1) 	 the information to be obtained and exchanged with respect to 2014 is 

only the information described in subparagraphs 2(a)(l) through 

2(a)(4) ofArticle 2 of this Agreement; 

(2) 	 the information to be obtained and exchanged with respect to 2015 is 

the information described in subparagraphs 2(a)(l) through 2(a)(7) of 

Article 2 of this Agreement, except for gross proceeds described in 

subparagraph 2(a)(5)(B) ofArticle 2 ofthis Agreement; and 

(3) 	 the information to be obtained and exchanged with respect to 2016 and 

subsequent years is the information described in subparagraphs 2(a)(l) 

through 2(a)(7) ofArticle 2 ofthis Agreement; 

b) 	 In the case of the United States, the information to be obtained and exchanged 

with respect to 2014 and subsequent years is all of the information identified 

in subparagraph 2(b) ofArticle 2 of this Agreement. 

4. 	 Notwithstanding paragraph 3 of this Article, with respect to each Reportable Account 

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that is maintained by a Reporting Financial Institution as of the Determination Date, and 

subject to paragraph 3 ofArticle 6 of this Agreement, the Parties are not required to obtain 

and include in the exchanged information the Hellenic Republic TIN or the U.S. TIN, as 

applicable, of any relevant person if such taxpayer identifying number is not in the records of 

the Reporting Financial Institution. In such a case, the Parties shall obtain and include in the 

exchanged information the date of birth of the relevant person, if the Reporting Financial 

Institution has such date ofbirth in its records. 

5. Subject to paragraphs 3 and 4 of this Article, the information described in Article 2 of 

this Agreement shall be exchanged by the later of nine months after the end of the calendar 

year to which the information relates or the next September 30th after the obligation of the 

Party to exchange information under Article 2 takes effect 

6. The Competent Authorities of the Hellenic Republic and the United States shall enter 

into an agreement or arrangement under the mutual agreement procedure provided for in 

Article 16(2) ofthe Convention, which shall: 

a) 	 establish the procedures for the automatic exchange obligations described in 

Article 2 ofthis Agreement; 

b) 	 prescribe rules and procedures as may be necessary to implement Article 5 of 

this Agreement; and 

c) 	 establish as necessary procedures for the exchange ofthe information reported 

under subparagraph 1 (b) ofArticle 4 ofthis Agreement 

7. All information exchanged shall be subject to the confidentiality and other protections 

provided for in the Convention, including the provisions limiting the use of the information 

exchanged. 

8. Following entry into force ofthis Agreement, each Competent Authority shall provide 

written notification to the other Competent Authority when it is satisfied that the jurisdiction 

of the other Competent Authority has in place (i) appropriate safeguards to ensure that the 

infurmation received pursuant to this Agreement shall remain confidential and be used solely 

for tax purposes, and (ii) the infrastructure for an effective exchange relationship (including 

established processes for ensuring timely, accurate, and confidential information exchanges, 

effective and reliable communications, and demonstrated capabilities to promptly resolve 

questions and concerns about exchanges or requests for exchanges and to administer the 

provisions of Article 5 of this Agreement). The Competent Authorities shall endeavor in 

good faith to meet to establish that each jurisdiction has such safeguards and infrastructure in 

place. 

9. The obligations of the Parties to obtain and exchange information under Article 2 of 

this Agreement shall take effect on the date of the later of the written notifications described 

in paragraph 8 of this Article. Notwithstanding the foregoing, if the Hellenic Republic 

Competent Authority is satisfied that the United States has the safeguards and infrastructure 

described in paragraph 8 ofthis Article in place, but additional time is necessary for the U.S. 

Competent Authority to establish that the Hellenic Republic has such safeguards and 

infrastructure in place, the obligation of the Hellenic Republic to obtain and exchange 

information under Article 2 of this Agreement shall take effect on the date of the written 

12 

notification provided by the Hellenic Republic Competent Authority to the U.S. Competent 

Authority pursuant to paragraph 8 ofthis Article. 

10. This Agreement shall terminate 12 months following entry into force if Article 2 of 

this Agreement is not in effect for either Party pursuant to paragraph 9 of this Article by that 

date. 

Article4 


Application of FATCA to Hellenic Republic Financial Institutions 


1. Treatment of Reporting Hellenic Republic Financial Institutions. Each Reporting 

Hellenic Republic Financial Institution shall be treated as complying with, and not subject to 

withholding under, section 1471 of the U.S. Internal Revenue Code if the Hellenic Republic 

complies with its obligations under Articles 2 and 3 of this Agreement with respect to such 

Reporting Hellenic Republic Financial Institution, and the Reporting Hellenic Republic 

Financial Institution: 

a) 	 identifies U.S. Reportable Accounts and reports annually to the Hellenic 

Republic Competent Authority the information required to be reported in 

subparagraph 2(a) of Article 2 of this Agreement in the time and manner 

described in Article 3 ofthis Agreement; 

b) 	 for each of 2015 and 2016, reports annually to the Hellenic Republic 

Competent Authority the name of each Nonparticipating Financial Institution 

to which it has made payments and the aggregate amount of such payments; 

c) 	 complies with the applicable registration requirements on the IRS FATCA 

registration website; 

d} 	 to the extent that a Reporting Hellenic Republic Financial Institution is (i) 

acting as a qualified intermediary (for purposes of section 1441 of the U.S. 

Internal Revenue Code) that has elected to assume primary withholding 

responsibility under chapter 3 of subtitle A ofthe U.S. Internal Revenue Code, 

(ii) a foreign partnership that has elected to act as a withholding foreign 

partnership (for purposes of both sections 1441and1471 of the U.S. Internal 

Revenue Code), or (iii) a foreign trust that has elected to act as a withholding 

foreign trust (for purposes of both sections 1441and1471 of the U.S. Internal 

Revenue Code}, withholds 30 percent of any U.S. Source Withholdable 

Payment to any Nonparticipating Financial Institution; and 

e) 	 in the case of a Reporting Hellenic Republic Financial Institution that is not 

described in subparagraph 1 ( d) of this Article and that makes a payment of, or 

acts as an intermediary with respect to, a U.S. Source Withholdable Payment 

to any Nonparticipating Financial Institution, the Reporting Hellenic Republic 

Financial Institution provides to any immediate payor of such U.S. Source 

Withholdable Payment the information required for withholding and reporting 

to occur with respect to such payment. 

Notwithstanding the foregoing, a Reporting Hellenic Republic Financial Institution with 

13 

respect to which the conditions of this paragraph 1 are not satisfied shall not be subject to 

withholding under section 1471 of the U.S. Internal Revenue Code unless such Reporting 

Hellenic Republic Financial Institution is treated by the IRS as a Nonparticipating Financial 

Institution pursuant to subparagraph 2(b) ofArticle 5 ofthis Agreement. 

2. Suspension of Rules Relating to Recalcitrant Accounts. The United States shall 

not require a Reporting Hellenic Republic Financial Institution to withhold tax under section 

1471 or 1472 of the U.S. Internal Revenue Code with respect to an account held by a 

recalcitrant account holder (as defined in section 147l(d)(6) of the U.S. Internal Revenue 

Code), or to close such account, if the U.S. Competent Authority receives the information set 

forth in subparagraph 2(a) ofArticle 2 of this Agreement, subject to the provisions ofArticle 

3 ofthis Agreement, with respect to such account. 

3. Specific Treatment of Hellenic Republic Retirement Plans. The United States shall 

treat as deemed-compliant FFis or exempt beneficial owners, as appropriate, for purposes of 

sections 1471 and 1472 of the U.S. Internal Revenue Code, Hellenic Republic retirement 

plans described in Annex II. For this purpose, a Hellenic Republic retirement plan includes 

an Entity established or located in, and regulated by, the Hellenic Republic, or a 

predetermined contractual or legal arrangement, operated to provide pension or retirement 

benefits or earn income for providing such benefits under the laws of the Hellenic Republic 

and regulated with respect to contributions, distributions, reporting, sponsorship, and 

taxation. 

4. Identification and Treatment of Other Deemed-Compliant FFls and Exempt 

Beneficial Owners. The United States shall treat each Non-Reporting Hellenic Republic 

Financial Institution as a deemed-compliant FFI or as an exempt beneficial owner, as 

appropriate, for purposes of section 1471 ofthe U.S. Internal Revenue Code. 

5. Special Rules Regarding Related Entities and Branches That Are 

Nonparticipating Financial Institutions. If a Hellenic Republic Financial Institution, that 

otherwise meets the requirements described in paragraph 1 of this Article or is described in 

paragraph 3 or 4 of this Article, has a Related Entity or branch that operates in a jurisdiction 

that prevents such Related Entity or branch from fulfilling the requirements of a participating 

FFI or deemed-compliant FFI for purposes ofsection 14 71 ofthe U.S. Internal Revenue Code 

or has a Related Entity or branch that is treated as a Nonparticipating Financial Institution 

solely due to the expiration of the transitional rule for limited FFis and limited branches 

under relevant U.S. Treasury Regulations, such Hellenic Republic Financial Institution shall 

continue to be in compliance with the terms of this Agreement and shall continue to be 

treated as a deemed-compliant FFI or exempt beneficial owner, as appropriate, for purposes 

of section 1471 ofthe U.S. Internal Revenue Code, provided that: 

a) 	 the Hellenic Republic Financial Institution treats each such Related Entity or 

branch as a separate Nonparticipating Financial Institution for purposes of all 

the reporting and withholding requirements of this Agreement and each such 

Related Entity or branch identifies itself to withholding agents as a 

Nonparticipating Financial Institution; 

b) 	 each such Related Entity or branch identifies its U.S. accounts and reports the 

information with respect to those accounts as required under section 1471 of 

the U.S. Internal Revenue Code to the extent permitted under the relevant laws 

14 

pertaining to the Related Entity or branch; and 

c) 	 such Related Entity or branch does not specifically solicit U.S. accounts held 

by persons that are not resident in the jurisdiction where such Related Entity 

or branch is located or accounts held by Nonparticipating Financial 

Institutions that are not established in the jurisdiction where such Related 

Entity or branch is located, and such Related Entity or branch is not used by 

the Hellenic Republic Financial Institution or any other Related Entity to 

circumvent the obligations under this Agreement or under section 1471 of the 

U.S. Internal Revenue Code, as appropriate .. 

6. Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this 

Agreement: 

a) 	 the Hellenic Republic shall not be obligated to obtain and exchange 

information with respect to a calendar year that is prior to the calendar year 

with respect to which similar information is required to be reported to the IRS 

by participating FFis pursuant to relevant U.S. Treasury Regulations; 

b) 	 the Hellenic Republic shall not be obligated to begin exchanging information 

prior to the date by which participating FFis are required to report similar 

information to the IRS under relevant U.S. Treasury Regulations; 

c) 	 the United States shall not be obligated to obtain and exchange information 

with respect to a calendar year that is prior to the first calendar year with 

respect to which the Hellenic Republic is required to obtain and exchange 

information; and 

d) 	 the United States shall not be obligated to begin exchanging information prior 

to the date by which the Hellenic Republic is required to begin exchanging 

information. 

7. Coordination of Det"mitions with U.S. Treasury Regulations. Notwithstanding 

Article I ofthis Agreement and the definitions provided in the Annexes to this Agreement, in 

implementing this Agreement, the Hellenic Republic may use, and may permit Hellenic 

Republic Financial Institutions to use, a definition in relevant U.S. Treasury Regulations in 

lieu of a corresponding definition in this Agreement, provided that such application would 

not frustrate the purposes ofthis Agreement. 

Article 5 


Collaboration on Compliance and Enforcement 


I. Minor and Administrative Errors. A Competent Authority shall notify the 

Competent Authority of the other Party when the :first-mentioned Competent Authority has 

reason to believe that administrative errors or other minor errors may have led to incorrect or 

incomplete information reporting or resulted in other infringements of this Agreement. The 

Competent Authority of such other Party shall apply its domestic law (including applicable 

penalties) to obtain corrected and/or complete information or to resolve other infringements 

of this Agreement. 

15 

2. 	 Significant Non-Compliance. 

a) 	 A Competent Authority shall notify the Competent Authority ofthe other Party 

when the first-mentioned Competent Authority has detennined that there is 

significant non-compliance with the obligations under this Agreement with 

respect to a Reporting Financial Institution in the other jurisdiction. The 

Competent Authority of such other Party shall apply its domestic law 

(including applicable penalties) to address the significant non-compliance 

described in the notice. 

b) 	 If, in the case of a Reporting Hellenic Republic Financial Institution, such 

enforcement actions do not resolve the non-compliance within a period of 18 

months after notification of significant non-compliance is first provided, the 

United States shall treat the Reporting Hellenic Republic Financial Institution 

as a Nonparticipating Financial Institution pursuant to this subparagraph 2(b ). 

3. Reliance on Third Party Service Providers. Each Party may allow Reporting 

Financial Institutions to use third party service providers to fulfill the obligations imposed on 

such Reporting Financial Institutions by a Party, as contemplated in this Agreement, but these 

obligations shall remain the responsibility of the Reporting Financial Institutions. 

4. Prevention of Avoidance. The Parties shall implement as necessary requirements to 

prevent Financial Institutions from adopting practices intended to circumvent the reporting 

required under this Agreement 

Article 6 


Mutual Commitment to Continue to Enhance the Effectiveness of Information 


Exchange and Transparency 


l. Reciprocity. The Government of the United States acknowledges the need to achieve 

equivalent levels of reciprocal automatic information exchange with the Hellenic Republic. 

The Government of the United States is committed to further improve transparency and 

enhance the exchange relationship with the Hellenic Republic by pursuing the adoption of 

regulations and advocating and supporting relevant legislation to achieve such equivalent 

levels ofreciprocal automatic information exchange. 

2. Treatment of Passthru Payments and Gross Proceeds. The Parties are committed 

to work together, along with Partner Jurisdictions, to develop a practical and effective 

alternative approach to achieve the policy objectives of foreign passthru payment and gross 

proceeds withholding that minimizes burden. 

3. Documentation of Accounts Maintained as of the Determination Date. With 

respect to Reportable Accounts maintained by a Reporting Financial Institution as of the 

Determination Date: 

a) 	 The United States commits to establish by January 1, 2017, for reporting with 

respect to 2017 and subsequent years, rules requiring Reporting U.S. Financial 

Institutions to obtain and report the Hellenic Republic TIN of each Account 

16 

Holder of a Hellenic Republic Reportable Account as required pursuant to 

subparagraph 2(b)(l) ofArticle 2 ofthis Agreement; and 

b) 	 the Hellenic Republic commits to establish, by January 1, 2017, for reporting 

with respect to 2017 and subsequent years, rules requiring Reporting Hellenic 

Republic Financial Institutions to obtain the U.S. TIN of each Specified U.S. 

Person as required pursuant to subparagraph 2(a)(l) of Article 2 of this 

Agreement. 

Article 7 


Consistency in the Application of F ATCA to Partner Jurisdictions 


1. The Hellenic Republic shall be granted the benefit of any more favorable terms under 

Article 4 or Annex I of this Agreement relating to the application of FATCA to Hellenic 

Republic Financial Institutions afforded to another Partner Jurisdiction under a signed 

bilateral agreement pursuant to which the other Partner Jurisdiction commits to undertake the 

same obligations as the Hellenic Republic described in Articles 2 and 3 of this Agreement, 

and subject to the same terms and conditions as described therein and in Articles 5 through 9 

ofthis Agreement. 

2. The United States shall notify the Hellenic Republic of any such more favorable 

terms, and such more favorable terms shall apply automatically under this Agreement as if 

such terms were specified in this Agreement and effective as of the date of signing of the 

agreement incorporating the more favorable terms, unless the Hellenic Republic declines in 

writing the application thereof. 

Article 8 


Consultations and Amendments 


1. In case any difficulties in the implementation of this Agreement arise, either Party may 

request consultations to develop appropriate measures to ensure the fulfillment of this 

Agreement. 

2. This Agreement may be amended by written mutual agreement of the Parties. Unless 

otherwise agreed upon, such an amendment shall enter into force through the same 

procedures as set forth in paragraph 1 ofArticle 10 ofthis Agreement. 

Article 9 

Annexes 

The Annexes form an integral part ofthis Agreement. 

17 

Article 10 


Term ofAgreement 


1. This Agreement shall enter into force on the date of the Hellenic Republic's written 

notification to the United States that the Hellenic Republic has completed its necessary 

internal procedures for entry into force of this Agreement. 

2. Either Party may terminate this Agreement by giving notice of termination in writing 

to the other Party. Such termination shall become effective on the first day of the month 

following the expiration of a period of 12 months after the date of the notice of termination. 

3. The Parties shall, prior to December 31, 2018, consult in good faith to amend this 

Agreement as necessary to reflect progress on the commitments set forth in Article 6 of this 

Agreement. 

In witness whereof, the undersigned, being duly authorized thereto by their respective 

Governments, have signed this Agreement. 

Done at AllLMJ:.in duplica~ the Engli~ and Greek languages, both texts being 

equally authentic, thisd day of J01fy ,20£r , 

FOR THE GOVERNMENT OF THE FOR THE GOVERNMENT OF THE 

UNITED STATES OF AMERICA: HELLENIC REPUBLIC: 

I 


18 

ANNEX I 


DUE DILIGENCE OBLIGATIONS FOR IDENTIFYING AND REPORTING ON U.S. 


REPORTABLE ACCOUNTS AND ON PAYMENTS TO CERTAIN 


NONPARTICIPATING FINANCIAL INSTITUTIONS 


I. General. 

A. The Hellenic Republic shall require that Reporting Hellenic Republic 

Financial Institutions apply the due diligence procedures contained in this Annex I to 

identify U.S. Reportable Accounts and accounts held by Nonparticipating Financial 

Institutions. 

B. For purposes ofthe Agreement, 

1. All dollar amounts are in U.S. dollars and shall be read to include the 

equivalent in other currencies. 

2. Except as otherwise provided herein, the balance or value ·of an 

account shall be determined as ofthe last day ofthe calendar year or other 

appropriate reporting period. 

3. Where a balance or value threshold is to be determined as ofthe 

Determination Date under this Annex I, the relevant balance or value shall be 

determined as ofthat day or the last day ofthe reporting period ending 

immediately before the Determination Date, and where a balance or value 

threshold is to be determined as ofthe last day of a calendar year under this 

Annex I, the relevant balance or value shall be determined as ofthe last day of 

the calendar year or other appropriate reporting period. 

4. Subject to subparagraph E(l) of section II ofthis Annex I, an account 

shall be treated as a U.S. Reportable Account beginning as ofthe date it is 

identified as such pursuant to the due diligence procedures in this Annex I. 

5. Unless otherwise provided, information with respect to a U.S. 

Reportable Account shall be reported annually in the calendar year following 

the year to which the information relates. 

C. As an alternative to the procedures described in each section ofthis Annex I, 

the Hellenic Republic may permit Reporting Hellenic Republic Financial Institutions 

to rely on the procedures described in relevant U.S. Treasury Regulations to establish 

whether an account is a U.S. Reportable Account or an account held by a 

Nonparticipating Financial Institution. The Hellenic Republic may permit Reporting 

Hellenic Republic Financial Institutions to make such election separately for each 

section ofthis Annex I either with respect to all relevant Financial Accounts or, 

separately, with respect to any clearly identified group of such accounts (such as by 

line ofbusiness or the location ofwhere the account is maintained). 

IL Preexisting Individual Accounts. The following rules and procedures apply for 

purposes ofidentifying U.S. Reportable Accounts among Preexisting Accounts held by 

AnnexI-1 
individuals ("Preexisting Individual Accounts"). 

A. Accounts Not Required to Be Reviewed, Identified, or Reported. Unless 

the Reporting Hellenic Republic Financial Institution elects otherwise, either with 

respect to all Preexisting Individual Accounts or, separately, with respect to any 

clearly identified group ofsuch accounts, where the implementing rules in the 

Hellenic Republic provide for such an election, the following Preexisting Individual 

Accounts are not required to be reviewed, identified, or reported as U.S. Reportable 

Accounts: 

1. Subject to subparagraph E(2) ofthis section, a Preexisting Individual 

Account with a balance or value that does not exceed $50,000 as ofthe 

Determination Date. 

2. Subject to subparagraph E(2) ofthis section, a Preexisting Individual 

Account that is a Cash Value Insurance Contract or an Annuity Contract with a 

balance or value of$250,000 or less as ofthe Determination Date. 

3. A Preexisting Individual Account that is a Cash Value Insurance 

Contract or an Annuity Contract, provided the law or regulations ofthe 

Hellenic Republic or the United States effectively prevent the sale ofsuch a 

Cash Value Insurance Contract or an Annuity Contract to U.S. residents (e.g., 

if the relevant Financial Institution does not have the required registration 

under U.S. law, and the law ofthe Hellenic Republic requires reporting or 

withholding with respect to insurance products held by residents of the 

Hellenic Republic). 

4. A Depository Account with a balance of$50,000 or less. 

B. Review Procedures for Preexisting Individual Accounts With a Balance or 

Value as ofthe Determination Date, that Exceeds $50,000 ($250,000 for a Cash 

Value Insurance Contract or Annuity Contract), But Does Not Exceed $1,000.000 

("Lower Value Accounts"). 

1. Electronic Record Search. The Reporting Hellenic Republic 

Financial Institution must review electronically searchable data maintained by 

the Reporting Hellenic Republic Financial Institution for any ofthe following 

U.S. indicia: 

a) Identification ofthe Account Holder as a U.S. citizen or 

resident; 

b) Unambiguous indication ofa U.S. place ofbirth; 

c) Current U.S. mailing or residence address (including a U.S. 

post office box); 

d) Current U.S. telephone number; 

e) Standing instructions to transfer funds to an account maintained 

AnnexI-2 
in the United States; 

f) Currently effective power of attorney or signatory authority 

granted to a person with a U.S. address; or 

g) An "in-care-of' or "hold mail" address that is the sole address 

the Reporting Hellenic Republic Financial Institution has on file for the 

Account Holder. In the case of a Preexisting Individual Account that is 

a Lower Value Account, an "in-care-of' address outside the United 

States or "hold mail" address shall not be treated as U.S. indicia. 

2. Ifnone ofthe U.S. indicia listed in subparagraph B(l) ofthis section 

are discovered in the electronic search, then no further action is required until 

there is a change in circumstances that results in one or more U.S. indicia 

being associated with the account, or the account becomes a High Value 

Account described in paragraph D ofthis section. 

3. Ifany ofthe U.S. indicia listed in subparagraph B(l) ofthis section are 

discovered in the electronic search, or ifthere is a change in circumstances 

that results in one or more U.S. indicia being associated with the account, then 

the Reporting Hellenic Republic Financial Institution must treat the account as 

a U.S. Reportable Account unless it elects to apply subparagraph B(4) ofthis 

section and one ofthe exceptions in such subparagraph applies with respect to 

that account. 

4. Notwithstanding a finding ofU.S. indicia under subparagraph B(l) of 

this section, a Reporting Hellenic Republic Financial Institution is not required 

to treat an account as a U.S. Reportable Account if: 

a) Where the Account Holder information unambiguously 

indicates a U.S. place ofbirth, the Reporting Hellenic Republic 

Financial Institution obtains, or has previously reviewed and maintains 

a record of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which maybe 

on an IRS Form W-8 or other similar agreed form); 

(2) Anon-U.S. passport or other government-issued 

identification evidencing the Account Holder's citizenship or 

nationality in a country other than the United States; and 

(3) A copy ofthe Account Holder's Certificate of Loss of 

Nationality ofthe United States or a reasonable explanation of: 

(a) The reason the Account Holder does not have 

such a certificate despite relinquishing U.S. citizenship; 

or 

(b) The reason the Account Holder did not obtain 

Annex I-3 
U.S. citizenship at birth. 

b) Where the Account Holder information contains a current U.S. 

mailing or residence address, or one or more U.S. telephone numbers 

that are the only telephone numbers associated with the account, the 

Reporting Hellenic Republic Financial Institution obtains, or has 

previously reviewed and maintains a record of: 

(I) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be 

on an IRS Form W-8 or other similar agreed form); and 

(2) Documentary evidence, as defined in paragraph D of 

section VI ofthis Annex I, establishing the Account Holder's 

non-U.S. status. 

c) Where the Account Holder information contains standing 

instructions to transfer funds to an account maintained in the United 

States, the Reporting Hellenic Republic Financial Institution obtains, 

or has previously reviewed and maintains a record of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be 

on an IRS Form W-8 or other similar agreed form); and 

(2) Documentary evidence, as defined in paragraph D of 

section VI ofthis Annex I, establishing the Account Holder's 

non-U.S. status. 

d) Where the Account Holder information contains a currently 

effective power ofattorney or signatory authority granted to a person 

with a U.S. address, has an "in-care-of'' address or "hold mail" 

address that is the sole address identified for the Account Holder, or 

has one or more U.S. telephone numbers (ifa non-U.S. telephone 

number is also associated with the account), the Reporting Hellenic 

Republic Financial Institution obtains, or has previously reviewed and 

maintains a record of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be 

on an IRS Form W-8 or other similar agreed form); or 

(2) Documentary evidence, as defined in paragraph D of 

section VI ofthis Annex I, establishing the Account Holder's 

non-U.S. status. 

C. Additional Procedures Applicable to Preexisting Individual Accounts 

That Are Lower Value Accounts. 

I. Review ofPreexisting Individual Accounts that are Lower Value 

Annex I--4 
Accounts for U.S. indicia must be completed within two years from the 

Determination Date. 

2. Ifthere is a change of circumstances with respect to a Preexisting 

Individual Account that is a Lower Value Account that results in one or more 

U.S. indicia described in subparagraph B(l) ofthis section being associated 

with the account, then the Reporting Hellenic Republic Financial Institution 

must treat the account as a U.S. Reportable Account unless subparagraph B( 4) 

ofthis section applies. 

3. Except for Depository Accounts described in subparagraph A( 4) ofthis 

section, any Preexisting Individual Account that has been identified as a U.S. 

Reportable Account under this section shall be treated as a U.S. Reportable 

Account in all subsequent years, unless the Account Holder ceases to be a 

Specified U.S. Person. 

D. Enhanced Review Procedures for Preexisting Individual Accounts With a 

Balance or Value That Exceeds $1,000,000 as of the Determination Date, or 

December 31 of 2015 or Any Subsequent Year ("High Value Accounts"). 

I. Electronic Record Search. The Reporting Hellenic Republic 

Financial Institution must review electronically searchable data maintained by 

the Reporting Hellenic Republic Financial Institution for any ofthe U.S. 

indicia described in subparagraph B(l) ofthis section. 

2. Paper Record Search. Ifthe Reporting Hellenic Republic Financial 

Institution's electronically searchable databases include fields for, and capture 

all ofthe information described in, subparagraph D(3) ofthis section, then no 

further paper record search is required. Ifthe electronic databases do not 

capture all ofthis information, then with respect to a High Value Account, the 

Reporting Hellenic Republic Financial Institution must also review the current 

customer master file and, to the extent not contained in the current customer 

master file, the following documents associated with the account and obtained 

by the Reporting Hellenic Republic Financial Institution within the last five 

years for any ofthe U.S. indicia described in subparagraph B(l) ofthis 

section: 

a) The most recent documentary evidence collected with respect 

to the account; 

b) The most recent account opening contract or documentation; 

c) The most recent documentation obtained by the Reporting 

Hellenic Republic Financial Institution pursuant to AML/KYC 

Procedures or for other regulatory purposes; 

d) Any power of attorney or signature authority forms currently in 

effect; and 

e) Any standing instructions to transfer funds currently in effect. 

Annex I-5 
3. Exception Where Databases Contain Sufficient Information. A 

Reporting Hellenic Republic Financial Institution is not required to perform 

the paper record search descljbed in subparagraph D(2) ofthis section ifthe 

Reporting Hellenic Republic Financial Institution's electronically searchable 

information includes the following: 

a) The Account Holder's nationality or residence status; 

b) The Account Holder's residence address and mailing address 

currently on file with the Reporting Hellenic Republic Financial 

Institution; 

c) The Account Holder's telephone number(s) currently on file, if 

any, with the Reporting Hellenic Republic Financial Institution; 

d) Whether there are standing instructions to transfer funds in the 

account to another account (including an account at another branch of 

the Reporting Hellenic Republic Financial Institution or another 

Financial Institution); 

e) Whether there is a current "in-care-of' address or "hold mail" 

address for the Account Holder; and 

f) Whether there is any power of attorney or signatory authority 

for the account. 

4. Relationship Manager Inquiry for Actual Knowledge. In addition 

to the electronic and paper record searches described above, the Reporting 

Hellenic Republic Financial Institution must treat as a U.S. Reportable 

Account any High Value Account assigned to a relationship manager 

(including any Financial Accounts aggregated with such High Value Account) 

ifthe relationship manager has actual knowledge that the Account Holder is a 

Specified U.S. Person. 

5. Effect of Finding U.S. lndicia. 

a) Ifnone ofthe U.S. indicia listed in subparagraph B(J) ofthis 

section are discovered in the enhanced review ofHigh Value Accounts 

described above, and the account is not identified as held by a 

Specified U.S. Person in subparagraph D(4) ofthis section, then no 

further action is required until there is a change in circumstances that 

results in one or more U.S. indicia being associated with the account. 

b) Ifany ofthe U.S. indicia listed in subparagraph B(l) ofthis 

section are discovered in the enhanced review ofHigh Value Accounts 

described above, or ifthere is a subsequent change in circumstances 

that results in one or more U.S. indicia being associated with the 

account, then the Reporting Hellenic Republic Financial Institution 

must treat the account as a U.S. Reportable Account unless it elects to 

Annex I--6 
apply subparagraph B(4) ofthis section and one of the exceptions in 

such subparagraph applies with respect to that account. 

c) Except for Depository Accounts described in subparagraph 

A(4) ofthis section, any Preexisting Individual Account that has been 

identified as a U.S. Reportable Account under this section shall be 

treated as a U.S. Reportable Account in all subsequent years, unless the 

Account Holder ceases to be a Specified U.S. Person. 

E. Additional Procedures Applicable to High Value Accounts. 

I. Ifa Preexisting Individual Account is a High Value Account as ofthe 

Determination Date, the Reporting Hellenic Republic Financial Institution 

must complete the enhanced review procedures described in paragraph D of 

this section with respect to such account within one year from the 

Determination Date. Ifbased on this review such account is identified as a 

U.S. Reportable Account on or before December 31, 2014, the Reporting 

Hellenic Republic Financial Institution must report the required information 

about such account with respect to 2014 in the first report on the account and 

on an annual basis thereafter. In the case of an account identified as a U.S. 

Reportable Account after December 31, 2014, the Reporting Hellenic 

Republic Financial Institution is not required to report information about such 

account with respect to 2014, but must report information about the account 

on an annual basis thereafter. 

2. If a Preexisting Individual Account is not a High Value Account as of 

the Determination Date, but becomes a High Value Account as ofthe last day 

of 2015 or any subsequent calendar year, the Reporting Hellenic Republic 

Financial Institution must complete the enhanced review procedures described 

in paragraph D ofthis section with respect to such account within six months 

after the last day ofthe calendar year in which the account becomes a High 

Value Account. Ifbased on this review such account is identified as a U.S. 

Reportable Account, the Reporting Hellenic Republic Financial Institution 

must report the required information about such account with respect to the 

year in which it is identified as a U.S. Reportable Account and subsequent 

years on an annual basis, unless the Account Holder ceases to be a Specified 

U.S. Person. 

3. Once a Reporting Hellenic Republic Financial Institution applies the 

enhanced review procedures described in paragraph D ofthis section to a High 

Value Account, the Reporting Hellenic Republic Financial Institution is not 

required to re-apply such procedures, other than the relationship manager 

inquiry described in subparagraph D( 4) ofthis section, to the same High Value 

Account in any subsequent year. 

4. If there is a change of circumstances with respect to a High Value 

Account that results in one or more U.S. indicia described in subparagraph 

B(l) ofthis section being associated with the account, then the Reporting 

Hellenic Republic Financial Institution must treat the account as a U.S. 

Reportable Account unless it elects to apply subparagraph B(4) ofthis section 

Annex I-7 
and one ofthe exceptions in such subparagraph applies with respect to that 

account. 

5. A Reporting Hellenic Republic Financial Institution must implement 

procedures to ensure that a relationship manager identifies any change in 

circumstances of an account. For example, if a relationship manager is 

notified that the Account Holder has a new mailing address in the United 

States, the Reporting Hellenic Republic Financial Institution is required to 

treat the new address as a change in circumstances and, ifit elects to apply 

subparagraph B(4) ofthis section, is required to obtain the appropriate 

documentation from the Account Holder. 

F. Preexisting Individual Accounts That Have Been Documented for Certain 

Other Purposes. A Reporting Hellenic Republic Financial Institution that has 

previously obtained documentation from an Account Holder to establish the Account 

Holder's status as neither a U.S. citizen nor a U.S. resident in order to meet its 

obligations under a qualified intermediary, withholding foreign partnership, or 

withholding foreign trust agreement with the IRS, or to fulfill its obligations under 

chapter 61 ofTitle 26 ofthe United States Code, is not required to perform the 

procedures described in subparagraph B(l) ofthis section with respect to Lower Value 

Accounts or subparagraphs D(l) through D(3) ofthis section with respect to High 

Value Accounts. 

III. New Individual Accounts. The following rules and procedures apply for purposes 

ofidentifying U.S. Reportable Accounts among Financial Accounts held by individuals and 

opened after the Determination Date (''New Individual Accounts"). 

A. Accounts Not Required to Be Reviewed, Identified, or Reported. Unless 

the Reporting Hellenic Republic Financial Institution elects otherwise, either with 

respect to all New Individual Accounts or, separately, with respect to any clearly 

identified group ofsuch accounts, where the implementing rules in the Hellenic 

Republic provide for such an election, the following New Individual Accounts are not 

required to be reviewed, identified, or reported as U.S. Reportable Accounts: 

1. A Depository Account unless the account balance exceeds $50,000 at 

the end of any calendar year or other appropriate reporting period. 

2. A Cash Value Insurance Contract unless the Cash Value exceeds 

$50,000 at the end of any calendar year or other appropriate reporting period. 

B. Other New Individual Accounts. With respect to New Individual Accounts 

not described in paragraph A ofthis section, upon account opening (or within 90 days 

after the end ofthe calendar year in which the account ceases to be described in 

paragraph A ofthis section), the Reporting Hellenic Republic Financial Institution 

must obtain a self-certification, which may be part ofthe account opening 

documentation, that allows the Reporting Hellenic Republic Financial Institution to 

determine whether the Account Holder is resident in the United States for tax 

purposes (for this purpose, a U.S. citizen is considered to be resident in the United 

States for tax purposes, even if the Account Holder is also a tax resident of another 

jurisdiction) and confirm the reasonableness ofsuch self-certification based on the 

Annex I-8 
information obtained by the Reporting Hellenic Republic Financial Institution in 

connection with the opening ofthe account, including any documentation collected 

pursuant to AML/KYC Procedures. 

1. Ifthe self-certification establishes that the Account Holder is resident 

in the United States for tax purposes, the Reporting Hellenic Republic 

Financial Institution must treat the account as a U.S. Reportable Account and 

obtain a self-certification that includes the Account Holder's U.S. TIN (which 

may be an IRS Form W-9 or other similar agreed form). 

2. Ifthere is a change of circumstances with respect to a New Individual 

Account that causes the Reporting Hellenic Republic Financial Institution to 

know, or have reason to know, that the original self-certification is incorrect or 

unreliable, the Reporting Hellenic Republic Financial Institution cannot rely 

on the original self-certification and must obtain a valid self-certification that 

establishes whether the Account Holder is a U.S. citizen or resident for U.S. 

tax purposes. Ifthe Reporting Hellenic Republic Financial Institution is 

unable to obtain a valid self-certification, the Reporting Hellenic Republic 

Financial Institution must treat the account as a U.S. Reportable Account. 

IV. Preexisting Entity Accounts. The following rules and procedures apply for purposes 

ofidentifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial 

Institutions among Preexisting Accounts held by Entities ("Preexisting Entity Accounts"). 

A. Entity Accounts Not Reguired to Be Reviewed, Identified or Reported. 

Unless the Reporting Hellenic Republic Financial Institution elects otherwise, either 

with respect to all Preexisting Entity Accounts or, separately, with respect to any 

clearly identified group ofsuch accounts, where the implementing rules in the 

Hellenic Republic provide for such an election, a Preexisting Entity Account with an 

account balance or value that does not exceed $250,000 as ofthe Determination Date, 

is not required to be reviewed, identified, or reported as a U.S. Reportable Account 

until the account balance or value exceeds $1,000,000. 

B. Entity Accounts Subject to Review. A Preexisting Entity Account that has 

an account balance or value that exceeds $250,000 as ofthe Determination Date, and 

a Preexisting Entity Account that does not exceed $250,000 as ofthe Determination 

Date but the account balance or value ofwhich exceeds $1,000,000 as ofthe last day 

of2015 or any subsequent calendar year, must be reviewed in accordance with the 

procedures set forth in paragraph D ofthis section. 

C. Entity Accounts With Respect to Which Reporting Is Reguired. With 

respect to Preexisting Entity Accounts described in paragraph B ofthis section, only 

accounts that are held by one or more Entities that are Specified U.S. Persons, or by 

Passive NFFEs with one or more Controlling Persons who are U.S. citizens or 

residents, shall be treated as U.S. Reportable Accounts. In addition, accounts held by 

Nonparticipating Financial Institutions shall be treated as accounts for which 

aggregate payments as described in subparagraph 1 (b) ofArticle 4 ofthe Agreement 

are reported to the Hellenic Republic Competent Authority. 

Annex I-9 
D. Review Procedures for Identifying Entity Accounts With Respect to 

Which Reporting Is Reguired. For Preexisting Entity Accounts described in 

paragraph B ofthis section, the Reporting Hellenic Republic Financial Institution 

must apply the following review procedures to determine whether the account is held 

by one or more Specified U.S. Persons, by Passive NFFEs with one or more 

Controlling Persons who are U.S. citizens or residents, or by Nonparticipating 

Financial Institutions: 

1. Determine Whether the Entity Is a Specified U.S. Person. 

a) Review information maintained for regulatory or customer 

relationship purposes (including information collected pursuant to 

AML/K.YC Procedures) to determine whether the information 

indicates that the Account Holder is a U.S. Person. For this purpose, 

information indicating that the Account Holder is a U.S. Person 

includes a U.S. place ofincorporation or organization, or a U.S. 

address. 

b) Ifthe information indicates that the Account Holder is a U.S. 

Person, the Reporting Hellenic Republic Financial Institution must 

treat the account as a U.S. Reportable Account unless it obtains a selfcertification from the Account Holder (which may be on an IRS Form 

W-8 or W-9, or a similar agreed form), or reasonably determines based 

on information in its possession or that is publicly available, that the 

Account Holder is not a Specified U.S. Person. 

2. Determine Whether a Non-U.S. Entity Is a Financial Institution. 

a) Review information maintained for regulatory or customer 

relationship purposes (including information collected pursuant to 

AMLIK.YC Procedures) to determine whether the information 

indicates that the Account Holder is a Financial Institution. 

b) Ifthe information indicates that the Account Holder is a 

Financial Institution, or the Reporting Hellenic Republic Financial 

Institution verifies the Account Holder's Global Intermediary 

Identification Number on the published IRS FFI list, then the account 

is not a U.S. Reportable Account. 

3. Determine Whether a Financial Institution Is a Nonparticipating 

Financial Institution Payments to Which Are Subject to Aggregate 

Reporting Under Subparagraph l(b) ofArticle 4 of the Agreement. 

a) Subject to subparagraph D(3)(b) of this section, a Reporting 

Hellenic Republic Financial Institution may determine that the Account 

Holder is a Hellenic Republic Financial Institution or other Partner 

Jurisdiction Financial Institution ifthe Reporting Hellenic Republic 

Financial Institution reasonably determines that the Account Holder 

has such status on the basis ofthe Account Holder's Global 

Intermediary Identification Number on the published IRS FFI list or 

Annexl-10 
other information that is publicly available or in the possession ofthe 

Reporting Hellenic Republic Financial Institution, as applicable. In 

such case, no further review, identification, or reporting is required 

with respect to the account. 

b) Ifthe Account Holder is a Hellenic Republic Financial 

Institution or other Partner Jurisdiction Financial Institution treated by 

the IRS as a Nonparticipating Financial Institution, then the account is 

not a U.S. Reportable Account, but payments to the Account Holder 

must be reported as contemplated in subparagraph I (b) ofArticle 4 of 

the Agreement. 

c) Ifthe Account Holder is not a Hellenic Republic Financial 

Institution or other Partner Jurisdiction Financial Institution, then the 

Reporting Hellenic Republic Financial Institution must treat the 

Account Holder as a Nonparticipating Financial Institution payments 

to which are reportable under subparagraph 1 (b) ofArticle 4 ofthe 

Agreement, unless the Reporting Hellenic Republic Financial 

Institution: 

(I) Obtains a self-certification (which may be on an IRS 

Form W-8 or similar agreed form) from the Account Holder 

that it is a certified deemed-compliant FFI, or an exempt 

beneficial owner, as those terms are defined in relevant U.S. 

Treasury Regulations; or 

(2) In the case of a participating FFI or registered deemedcompliant FFI, verifies the Account Holder's Global 

Intermediary Identification Number on the published IRS FFI 

list. 

4. Determine Whether an Account Held by an NFFE Is a U.S. 

Reportable Account. With respect to an Account Holder of a Preexisting 

Entity Account that is not identified as either a U.S. Person or a Financial 

Institution, the Reporting Hellenic Republic Financial Institution must identify 

(i) whether the Account Holder has Controlling Persons, (ii) whether the 

Account Holder is a Passive NFFE, and (iii) whether any ofthe Controlling 

Persons ofthe Account Holder is a U.S. citizen or resident. In making these 

determinations the Reporting Hellenic Republic Financial Institution must 

follow the guidance in subparagraphs D(4)(a) through D(4)(d) ofthis section 

in the order most appropriate under the circumstances. 

a) For purposes ofdetermining the Controlling Persons of an 

Account Holder, a Reporting Hellenic Republic Financial Institution 

may rely on information collected and maintained pursuant to 

AMUKYC Procedures. 

b) For purposes of determining whether the Account Holder is a 

Passive NFFE, the Reporting Hellenic Republic Financial Institution 

must obtain a self-certification (which may be on an IRS Form W-8 or 

AnnexI-11 
W-9, or on a similar agreed form) from the Account Holder to establish 

its status, unless it has information in its possession or that is publicly 

available, based on which it can reasonably determine that the Account 

Holder is an Active NFFE. 

c) For purposes ofdetermining whether a Controlling Person of a 

Passive NFFE is a U.S. citizen or resident for tax purposes, a 

Reporting Hellenic Republic Financial Institution may rely on: 

(1) Information collected and maintained pursuant to 

AML/KYC Procedures in the case of a Preexisting Entity 

Account held by one or more NFFEs with an account balance 

or value that does not exceed $1,000,000; or 

(2) A self-certification (which may be on an IRS Form W-8 

or W-9, or on a similar agreed form) from the Account Holder 

or such Controlling Person in the case of a Preexisting Entity 

Account held by one or more NFFEs with an account balance 

or value that exceeds $1,000,000. 

d) Ifany Controlling Person of a Passive NFFE is a U.S. citizen or 

-resident, the account shall be treated as a U.S. Reportable Account. 

E. Timing of Review and Additional Procedures Applicable to Preexisting 

Entity Accounts. 

1. Review ofPreexisting Entity Accounts with an account balance or 

value that exceeds $250,000 as ofthe Determination Date must be completed 

within two years from the Determination Date. 

2. Review ofPreexisting Entity Accounts with an account balance or 

value that does not exceed $250,000 as ofthe Determination Date, but exceeds 

$1,000,000 as ofDecember 31 of2015 or any subsequent year, must be 

completed within six months after the last day ofthe calendar year in which 

the account balance or value exceeds $1,000,000. 

3. Ifthere is a change of circumstances with respect to a Preexisting 

Entity Account that causes the Reporting Hellenic Republic Financial 

Institution to know, or have reason to know, that the self-certification or other 

documentation associated with an account is incorrect or unreliable, the 

Reporting Hellenic Republic Financial Institution must redetermine the status 

ofthe account in accordance with the procedures set forth in paragraph D of 

this section. 

V. New Entitv Accounts. The following rules and procedures apply for purposes of 

identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial 

Institutions among Financial Accounts held by Entities and opened after the Determination 

Date ("New Entity Accounts"). 

Annex I-12 
A. Entity Accounts Not Required to Be Reviewed, Identified or Reported. 

Unless the Reporting Hellenic Republic Financial Institution elects otherwise, either 

with respect to all New Entity Accounts or, separately, with respect to any clearly 

identified group ofsuch accounts, where the implementing rules in the Hellenic 

Republic provide for such election, a credit card account or a revolving credit facility 

treated as a New Entity Account is not required to be reviewed, identified, or reported, 

provided that the Reporting Hellenic Republic Financial Institution maintaining such 

account implements policies and procedures to prevent an account balance owed to 

the Account Holder that exceeds $50,000. 

B. Other New Entity Accounts. With respect to New Entity Accounts not 

described in paragraph A ofthis section, the Reporting Hellenic Republic Financial 

Institution must determine whether the Account Holder is: (i) a Specified U.S. 

Person; (ii) a Hellenic Republic Financial Institution or other Partner Jurisdiction 

Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt 

beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or 

(iv) an Active NFFE or Passive NFFE. 

I. Subject to subparagraph 8(2) ofthis section, a Reporting Hellenic 

Republic Financial Institution may determine that the Account Holder is an 

Active NFFE, a Hellenic Republic Financial Institution, or other Partner 

Jurisdiction Financial Institution ifthe Reporting Hellenic Republic Financial 

Institution reasonably determines that the Account Holder has such status on 

the basis ofthe Account Holder's Global Intermediary Identification Number 

or other information that is publicly available or in the possession ofthe 

Reporting Hellenic Republic Financial Institution, as applicable. 

2. Ifthe Account Holder is a Hellenic Republic Financial Institution or 

other Partner Jurisdiction Financial Institution treated by the IRS as a 

Nonparticipating Financial Institution, then the account is not a U.S. 

Reportable Account, but payments to the Account Holder must be reported as 

contemplated in subparagraph 1 (b) ofArticle 4 ofthe Agreement. 

3. In all other cases, a Reporting Hellenic Republic Financial Institution 

must obtain a self-certification from the Account Holder to establish the 

Account Holder's status. Based on the self-certification, the following rules 

apply: 

a) Ifthe Account Holder is a Specified U.S. Person, the Reporting 

Hellenic Republic Financial Institution must treat the account as a U.S. 

Reportable Account. 

b) Ifthe Account Holder is a Passive NFFE, the Reporting 

Hellenic Republic Financial Institution must identify the Controlling 

Persons as determined under AML/KYC Procedures, and must 

determine whether any such person is a U.S. citizen or resident on the 

basis of a self-certification from the Account Holder or such person. If 

any such person is a U.S. citizen or resident, the Reporting Hellenic 

Republic Financial Institution must treat the account as a U.S. 

Reportable Account. 

Annex I-13 
c) Ifthe Account Holder is: (i) a U.S. Person that is not a 

Specified U.S. Person; (ii) subject to subparagraph B(3)(d) ofthis 

section, a Hellenic Republic Financial Institution or other Partner 

Jurisdiction Financial Institution; (iii) a participating FFI, a deemedcompliant FFI, or an exempt beneficial owner, as those terms are 

defined in relevant U.S. Treasury Regulations; (iv) an Active NFFE; or 

(v) a Passive NFFE none ofthe Controlling Persons ofwhich is a U.S. 

citizen or resident, then the account is not a U.S. Reportable Account, 

and no reporting is required with respect to the account. 

d) Ifthe Account Holder is a Nonparticipating Financial 

Institution (including a Hellenic Republic Financial Institution or other 

Partner Jurisdiction Financial Institution treated by the IRS as a 

Nonparticipating Financial Institution), then the account is not a U.S. 

Reportable Account, but payments to the Account Holder must be 

reported as contemplated in subparagraph I (b) ofArticle 4 ofthe 

Agreement. 

VI. Special Rules and Definitions. The following additional rules and definitions apply 

in implementing the due diligence procedures described above: 

A. Reliance on Self-Certifications and Documentary Evidence. A Reporting 

Hellenic Republic Financial Institution may not rely on a self-certification or 

documentary evidence ifthe Reporting Hellenic Republic Financial Institution knows 

or has reason to know that the self-certification or documentary evidence is incorrect 

or unreliable. 

B. Definitions. The following definitions apply for purposes ofthis Annex I. 

1. 	 AMLIKYC Procedures. "AMUKYC Procedures" means the customer 

due diligence procedures of a Reporting Hellenic Republic Financial 

Institution pursuant to the anti-money laundering or similar requirements 

ofthe Hellenic Republic to which such Reporting Hellenic Republic 

Financial Institution is subject. 

2. 	 NFFE. An "NFFE" means any Non-U.S. Entity that is not an FFI as 

defined in relevant U.S. Treasury Regulations or is an Entity described in 

subparagraph B( 4)0) ofthis section, and also includes any Non-U.S. 

Entity that is established in the Hellenic Republic or another Partner 

Jurisdiction and that is not a Financial Institution. 

3. 	 Passive NFFE. A "Passive NFFE" means any NFFE that is not (i) an 

Active NFFE, or (ii) a withholding foreign partnership or withholding 

foreign trust pursuant to relevant U.S. Treasury Regulations. 

4. 	 Active NFFE. An "Active NFFE" means any NFFE that meets any ofthe 

following criteria: 

Annex I-14 
a) 	 Less than 50 percent ofthe NFFE's gross income for the preceding 

calendar year or other appropriate reporting period is passive 

income and less than 50 percent ofthe assets held by the NFFE 

during the preceding calendar year or other appropriate reporting 

period are assets that produce or are held for the production of 

passive income; 

b) 	 The stock ofthe NFFE is regularly traded on an established 

securities market or the NFFE is a Related Entity of an Entity the 

stock ofwhich is regularly traded on an established securities 

market; 

c) 	 The NFFE is organized in a U.S. Territory and all ofthe owners of 

the payee are bona fide residents ofthat U.S. Territory; 

d) 	 The NFFE is a government (other than the U.S. government), a 

political subdivision of such government (which, for the avoidance 

of doubt, includes a state, province, county, or municipality), or a 

public body performing a function ofsuch government or a 

political subdivision thereof, a government of a U.S. Territory, an 

international organization, a non-U.S. central bank ofissue, or an 

Entity wholly owned by one or more ofthe foregoing; 

e) 	 Substantially all ofthe activities ofthe NFFE consist ofholding (in 

whole or in part) the outstanding stock of, or providing financing 

and services to, one or more subsidiaries that engage in trades or 

businesses other than the business of a Financial Institution, except 

that an entity shall not qualify for NFFE status ifthe entity 

functions (or holds itself out) as an investment fund, such as a 

private equity fund, venture capital fund, leveraged buyout fund, or 

any investment vehicle whose purpose is to acquire or fund 

companies and then hold interests in those companies as capital 

assets for investment purposes; 

f) 	 The NFFE is not yet operating a business and has no prior 

operating history, but is investing capital into assets with the intent 

to operate a business other than that of a Financial Institution, 

provided that the NFFE shall not qualify for this exception after the 

date that is 24 months after the date ofthe initial organization of 

theNFFE; 

g) 	 The NFFE was not a Financial Institution in the past five years, and 

is in the process ofliquidating its assets or is reorganizing with the 

intent to continue or recommence operations in a business other 

than that of a Financial Institution; 

h) 	 The NFFE primarily engages in financing and hedging transactions 

with, or for, Related Entities that are not Financial Institutions, and 

does not provide financing or hedging services to any Entity that is 

not a Related Entity, provided that the group of any such Related 

Annex I-15 
Entities is primarily engaged in a business other than that of a 

Financial Institution; 

i) 	 The NFFE is an "excepted NFFE" as described in relevant U.S. 

Treasury Regulations; or 

j) 	 The NFFE meets all ofthe following requirements: 

i. 	It is established and operated in its jurisdiction of residence 

exclusively for religious, charitable, scientific, artistic, 

cultural, athletic, or educational purposes; or it is established 

and operated in its jurisdiction ofresidence and it is a 

professional organization, business league, chamber of 

commerce, labor organization, agricultural or horticultural 

organization, civic league or an organization operated 

exclusively for the promotion ofsocial welfare; 

11. 	 It is exempt from income tax in its jurisdiction ofresidence; 

iii. 	 It has no shareholders or members who have a proprietary or 

beneficial interest in its income or assets; 

1v. 	 The applicable laws ofthe NFFE'sjurisdiction ofresidence 

or the NFFE's formation documents do not permit any 

income or assets ofthe NFFE to be distributed to, or applied 

for the benefit of, a private person or non-charitable Entity 

other than pursuant to the conduct ofthe NFFE's charitable 

activities, or as payment ofreasonable compensation for 

services rendered, or as payment representing the fair market 

value ofproperty which the NFFE has purchased; and 

v. 	 The applicable laws ofthe NFFE's jurisdiction ofresidence 

or the NFFE's formation documents require that, upon the 

NFFE's liquidation or dissolution, all ofits assets be 

distributed to a governmental entity or other non-profit 

organization, or escheat to the government ofthe NFFE's 

jurisdiction ofresidence or any political subdivision thereof 

5. 	 Preexisting Account. A "Preexisting Account" means a Financial 

Account maintained by a Reporting Financial Institution as ofthe 

Determination Date. 

6. 	 Determination Date. The "Determination Date" means the date, which 

may be prior to entry into force ofthis Agreement, on which the Treasury 

Department determines not to apply withholding under section 1471 ofthe 

U.S. Internal Revenue Code to Hellenic Republic Financial Institutions. 

That date is: (a) June 30, 2014, in the case of(i) a jurisdiction that signed 

an agreement with the United States to implement FA TCA or facilitate 

FATCA implementation on or before June 30, 2014, or (ii) a jurisdiction 

that the Treasury Department determined reached such an agreement in 

substance on or before June 30, 2014, and is included on the Treasury 

AnnexI-16 
Department list ofsuch jurisdictions, (b) November 30, 2014, in the case 

of a jurisdiction that the Treasury Department determined reached such an 

agreement in substance on or after July 1, 2014, and on or before 

November 30, 2014, and is included on the Treasury Department list of 

such jurisdictions, or ( c) the date ofsignature ofsuch an agreement, in the 

case of any other jurisdiction. The Determination Date for the Hellenic 

Republic is November 30, 2014. 

C. Account Balance Aggregation and Currency Translation Rules. 

1. Aggregation of Individual Accounts. For purposes ofdetermining 

the aggregate balance or value ofFinancial Accounts held by an individual, a 

Reporting Heilenic Republic Financial Institution is required to aggregate aII 

Financial Accounts maintained by the Reporting Heilenic Republic Financial 

Institution, or by a Related Entity, but only to the extent that the Reporting 

Heilenic Republic Financial Institution's computerized systems link the 

Financial Accounts by reference to a data element such as client number or 

taxpayer identification number, and allow account balances or values to be 

aggregated. Each holder of a jointly held Financial Account shall be attributed 

the entire balance or value ofthe jointly held Financial Account for purposes 

of applying the aggregation requirements described in this paragraph 1. 

2. Aggregation of Entity Accounts. For purposes of determining the 

aggregate balance or value ofFinancial Accounts held by an Entity, a 

Reporting Hellenic Republic Financial Institution is required to take into 

account all Financial Accounts that are maintained by the Reporting HeIIenic 

Republic Financial Institution, or by a Related Entity, but only to the extent 

that the Reporting Hellenic Republic Financial Institution's computerized 

systems link the Financial Accounts by reference to a data element such as 

client number or taxpayer identification number, and allow account balances 

or values to be aggregated. 

3. Special Aggregation Rule Applicable to Relationship Managers. 

For purposes ofdetermining the aggregate balance or value ofFinancial 

Accounts held by a person to determine whether a Financial Account is a High 

Value Account, a Reporting Hellenic Republic Financial Institution is also 

required, in the case of any Financial Accounts that a relationship manager 

knows, or has reason to know, are directly or indirectly owned, controlled, or 

established (other than in a fiduciary capacity) by the same person, to 

aggregate all such accounts. 

4. Currency Translation Rule. For purposes of determining the balance 

or value ofFinancial Accounts denominated in a currency other than the U.S. 

dollar, a Reporting Hellenic Republic Financial Institution must convert the 

U.S. doilar threshold amounts described in this Annex I into such currency 

using a published spot rate determined as ofthe last day ofthe calendar year 

preceding the year in which the Reporting Hellenic Republic Financial 

Institution is determining the balance or value. 

Annex I-17 
D. Documentary Evidence. For purposes ofthis Annex I, acceptable 

documentary evidence includes any ofthe following: 

1. A certificate ofresidence issued by an authorized government body 

(for example, a government or agency thereof, or a municipality) ofthe 

jurisdiction in which the payee claims to be a resident. 

2. With respect to an individual, any valid identification issued by an 

authorized government body (for example, a government or agency thereof, or 

a municipality), that includes the individual's name and is typically used for 

identification purposes. 

3. With respect to an Entity, any official documentation issued by an 

authorized government body (for example, a government or agency thereof, or 

a municipality) that includes the name ofthe Entity and either the address of 

its principal office in the jurisdiction (or U.S. Territory) in which it claims to 

be a resident or the jurisdiction (or U.S. Territory) in which the Entity was 

incorporated or organized. 

4. With respect to a Financial Account maintained in a jurisdiction with 

anti-money laundering rules that have been approved by the IRS in connection 

with a QI agreement (as described in relevant U.S. Treasury Regulations), any 

ofthe documents, other than a Form W-8 or W-9, referenced in the 

jurisdiction's attachment to the QI agreement for identifying individuals or 

Entities. 

5. Any financial statement, third-party credit report, bankruptcy filing, or 

U.S. Securities and Exchange Commission report. 

E. Alternative Procedures for Financial Accounts Held by Individual 

Beneficiaries of a Cash Value Insurance Contract. A Reporting Hellenic Republic 

Financial Institution may presume that an individual beneficiary (other than the 

owner) of a Cash Value Insurance Contract receiving a death benefit is not a Specified 

U.S. Person and may treat such Financial Account as other than a U.S. Reportable 

Account unless the Reporting Hellenic Republic Financial Institution has actual 

knowledge, or reason to know, that the beneficiary is a Specified U.S. Person. A 

Reporting Hellenic Republic Financial Institution has reason to know that a 

beneficiary of a Cash Value Insurance Contract is a Specified U.S. Person ifthe 

information collected by the Reporting Hellenic Republic Financial Institution and 

associated with the beneficiary contains U.S. indicia as described in subparagraph 

(B)(l) ofsection II ofthis Annex I. Ifa Reporting Hellenic Republic Financial 

Institution has actual knowledge, or reason to know, that the beneficiary is a Specified 

U.S. Person, the Reporting Hellenic Republic Financial Institution must follow the 

procedures in subparagraph B(3) ofsection II ofthis Annex I. 

F. Reliance on Third Parties. Regardless ofwhether an election is made under 

paragraph C of section I ofthis Annex I, the Hellenic Republic may permit Reporting 

Hellenic Republic Financial Institutions to rely on due diligence procedures 

performed by third parties, to the extent provided in relevant U.S. Treasury 

Regulations. 

AnnexI-18 
G. Alternative Procedures for New Accounts Opened Prior to Entry Into 

Force of this Agreement. 

1. Applicability. Ifthe Hellenic Republic has provided a written notice 

to the United States prior to entry into force ofthis Agreement that, as ofthe 

Determination Date, the Hellenic Republic lacked the legal authority to 

require Reporting Hellenic Republic Financial Institutions either: (i) to require 

Account Holders ofNew Individual Accounts to provide the self-certification 

specified in section III ofthis Annex I, or (ii) to perform all the due diligence 

procedures related to New Entity Accounts specified in section V ofthis 

Annex I, then Reporting Hellenic Republic Financial Institutions may apply 

the alternative procedures described in subparagraph G(2) ofthis section, as 

applicable, to such New Accounts, in lieu ofthe procedures otherwise required 

under this Annex I. The alternative procedures described in subparagraph 

G(2) ofthis section shall be available only for those New Individual Accounts 

or New Entity Accounts, as applicable, opened prior to the earlier of: (i) the 

date the Hellenic Republic has the ability to compel Reporting Hellenic 

Republic Financial Institutions to comply with the due diligence procedures 

described in section III or section V ofthis Annex I, as applicable, which date 

the Hellenic Republic shall inform the United States ofin writing by the date 

of entry into force ofthis Agreement, or (ii) the date of entry into force ofthis 

Agreement. Ifthe alternative procedures for New Entity Accounts opened 

after the Determination Date, and before January 1, 2015, described in 

paragraph Hofthis section are applied with respect to all New Entity 

Accounts or a clearly identified group ofsuch accounts, the alternative 

procedures described in this paragraph G may not be applied with respect to 

such New Entity Accounts. For all other New Accounts, Reporting Hellenic 

Republic Financial Institutions must apply the due diligence procedures 

described in section III or section V ofthis Annex I, as applicable, to 

determine ifthe account is a U.S. Reportable Account or an account held by a 

Nonparticipating Financial Institution. 

2. Alternative Procedures. 

a) Within one year after the date of entry into force ofthis 

Agreement, Reporting Hellenic Republic Financial Institutions must: 

(i) with respect to a New Individual Account described in 

subparagraph G(l) ofthis section, request the self-certification 

specified in section III ofthis Annex I and confirm the reasonableness 

ofsuch self-certification consistent with the procedures described in 

section III ofthis Annex I, and (ii) with respect to a New Entity 

Account described in subparagraph G(l) ofthis section, perform the 

due diligence procedures specified in section V ofthis Annex I and 

request information as necessary to document the account, including 

any self-certification, required by section V ofthis Annex I. 

b) The Hellenic Republic must report on any New Account that is 

identified pursuant to subparagraph G(2)(a) ofthis section as a U.S. 

Reportable Account or as an account held by a Nonparticipating 

AnnexI-19 
Financial Institution, as applicable, by the date that is the later of: (i) 

September 30 next following the date that the account is identified as a 

U.S. Reportable Account or as an account held by a Nonparticipating 

Financial Institution, as applicable, or (ii) 90 days after the account is 

identified as a U.S. Reportable Account or as an account held by a 

Nonparticipating Financial Institution, as applicable. The information 

required to be reported with respect to such a New Account is any 

information that would have been reportable under this Agreement if 

the New Account had been identified as a U.S. Reportable Account or 

as an account held by a Nonparticipating Financial Institution, as 

applicable, as ofthe date the account was opened. 

c) By the date that is one year after the date of entry into force of 

this Agreement, Reporting Hellenic Republic Financial Institutions 

must close any New Account described in subparagraph G(l) ofthis 

section for which it was unable to collect the required self-certification 

or other documentation pursuant to the procedures described in 

subparagraph G(2)(a) ofthis section. In addition, by the date that is 

one year after the date of entry into force ofthis Agreement, Reporting 

Hellenic Republic Financial Institutions must: (i) with respect to such 

closed accounts that prior to such closure were New Individual 

Accounts (without regard to whether such accounts were High Value 

Accounts), perform the due diligence procedures specified in 

paragraph D ofsection II ofthis Annex I, or (ii) with respect to such 

closed accounts that prior to such closure were New Entity Accounts, 

perform the due diligence procedures specified in section IV of this 

Annex I. 

d) The Hellenic Republic must report on any closed account that 

is identified pursuant to subparagraph G(2)(c) ofthis section as a U.S. 

Reportable Account or as an account held by a Nonparticipating 

Financial Institution, as applicable, by the date that is the later of: (i) 

September 30 next following the date that the account is identified as a 

U.S. Reportable Account or as an account held by a Nonparticipating 

Financial Institution, as applicable, or (ii) 90 days after the account is 

identified as a U.S. Reportable Account or as an account held by a 

Nonparticipating Financial Institution, as applicable. The information 

required to be reported for such a closed account is any information 

that would have been reportable under this Agreement ifthe account 

had been identified as a U.S. Reportable Account or as an account held 

by a Nonparticipating Financial Institution, as applicable, as ofthe date 

the account was opened. 

H. Alternative Procedures for New Entity Accounts Opened after the 

Determination Date, and before January 1, 2015. For New Entity Accounts 

opened after the Determination Date, and before January 1, 2015, either with respect 

to all New Entity Accounts or, separately, with respect to any clearly identified group 

ofsuch accounts, the Hellenic Republic may permit Reporting Hellenic Republic 

Financial Institutions to treat such accounts as Preexisting Entity Accounts and apply 

the due diligence procedures related to Preexisting Entity Accounts specified in 

AnnexI-20 
section IV ofthis Annex I in lieu ofthe due diligence procedures specified in section 

V ofthis Annex I. In this case, the due diligence procedures of section IV ofthis 

Annex I must be applied without regard to the account balance or value threshold 

specified in paragraph A ofsection IV ofthis Annex I. 

Annex I-21 
ANNEX II 

The following Entities shall be treated as exempt beneficial owners or deemed-compliant FFis, as 

the case may be, and the following accounts are excluded from the definition of Financial 

Accounts. 

This Annex II may be modified by a mutual written decision entered into between the Competent 

Authorities of the Hellenic Republic and the United States: (1) to include additional Entities and 

accounts that present a low risk of being used by U.S. Persons to evade U.S. tax and that have 

similar characteristics to the Entities and accounts described in this Annex II as of the date of 

signature of the Agreement; or (2) to remove Entities and accounts that, due to changes in 

circumstances, no longer present a low risk of being used by U.S. Persons to evade U.S. tax. Any 

such addition or removal shall be effective on the date of signature of the mutual decision, unless 

otherwise provided therein. Procedures for reaching such a mutual decision may be included in 

the mutual agreement or arrangement described in paragraph 6 of Article 3 of the Agreement. 

I. 	 Exempt Beneficial Owners other than Funds. The following Entities shall be treated as 

Non-Reporting Hellenic Republic Financial Institutions and as exempt beneficial owners for 

purposes of sections 1471 and 1472 of the U.S. Internal Revenue Code, other than with 

respect to a payment that is derived from an obligation held in connection with a commercial 

financial activity of a type engaged in by a Specified Insurance Company, Custodial 

Institution, or Depository Institution. 

A. 	 Governmental Entity. The government of the Hellenic Republic, any political 

subdivision of the Hellenic Republic (which, for the avoidance of doubt, includes a state, 

province, county, or municipality), or any wholly owned agency or instrumentality of the 

Hellenic Republic or any one or more of the foregoing (each, a "Hellenic Republic 

Governmental Entity''). This category is comprised of the integral parts, controlled 

entities, and political subdivisions ofthe Hellenic Republic. 

1. 	 An integral part of the Hellenic Republic means any person, organization, agency, 

bureau, fund, instrumentality, or other body, however designated, that constitutes a 

governing authority of the Hellenic Republic. The net earnings of the governing 

authority must be credited to its own account or to other accounts of the Hellenic 

Republic, with no portion inuring to the benefit of any private person. An integral 

part does not include any individual who is a sovereign, official, or administrator 

acting in a private or personal capacity. 

2. 	 A controlled entity means an Entity that is separate in form from the Hellenic 

Republic or that otherwise constitutes a separate juridical entity, provided that: 

a) 	 The Entity is wholly owned and controlled by one or more Hellenic Republic 

Governmental Entities directly or through one or more controlled entities; 

b) 	 The Entity's net earnings are credited to its own account or to the accounts of one 

or more Hellenic Republic Governmental Entities, with no portion of its income 

inuring to the benefit of any private person; and 

Annex II-1 
c) 	 The Entity's assets vest in one or more Hellenic Republic Governmental Entities 

upon dissolution. 

3. 	 Income does not inure to the benefit of private persons if such persons are the 

intended beneficiaries of a governmental program, and the program activities are 

performed for the general public with respect to the common welfare or relate to the 

administration of some phase of government. Notwithstanding the foregoing, 

however, income is considered to inure to the benefit ofprivate persons if the income 

is derived from the use of a governmental entity to conduct a commercial business, 

such as a commercial banking business, that provides financial services to private 

persons. 

B. 	International Organization. Any international organization or wholly owned agency or 

instrumentality thereof. This category includes any intergovernmental organization 

(including a supranational organization) (I) that is comprised primarily of non-U.S. 

governments; (2) that has in effect a headquarters agreement with the Hellenic Republic; 

and (3) the income of which does not inure to the benefit ofprivate persons. 

C. 	 Central Bank. An institution that is by law or government sanction the principal 

authority, other than the government of the Hellenic Republic itself, issuing instruments 

intended to circulate as currency. Such an institution may include an instrumentality that 

is separate from the government ofthe Hellenic Republic, whether or not owned in 

whole or in part by the Hellenic Republic. 

II. 	 Funds that Qualify as Exempt Beneficial Owners. The following Entities shall be treated 

as Non-Reporting Hellenic Republic Financial Institutions and as exempt beneficial owners 

for purposes ofsections 1471 and 1472 of the U.S. Internal Revenue Code. 

A. 	 Broad Participation Retirement Fund. A fund established in the Hellenic Republic to 

provide retirement, disability, or death benefits, or any combination thereof, to 

beneficiaries that are current or former employees (or persons designated by such 

employees) of one or more employers in consideration for services rendered, provided 

that the fund: 

l. 	Does not have a single beneficiary with a right to more than five percent of the fund's 

assets; 

2. 	 Is subject to government regulation and provides information reporting to the tax 

authorities in the Hellenic Republic; and 

3. 	 Satisfies at least one of the following requirements: 

a) 	 The fund is generally exempt from tax in the Hellenic Republic on investment 

income under the laws of the Hellenic Republic due to its status as a retirement or 

pension plan; 

b) 	The fund receives at least 50 percent of its total contributions (other than transfers 

of assets from other plans described in paragraphs A through C of this section or, 

from retirement and pension accounts described in subparagraph A(!) of section 

V of this Annex II) from the sponsoring employers; 

Annexll-2 
c) 	 Distributions or withdrawals froUl the fund are allowed only upon the occurrence 

of specified events related to retireUlent, disability, or death (except rollover 

distributions to other retireUlent funds described in paragraphs A through C of 

this section or retireUlent and pension accounts described in subparagraph A(l) of 

section V of this Annex II), or penalties apply to distributions or withdrawals 

Ulade before such specified events; or 

d) 	 Contributions (other than certain permitted Ulake-up contributions) by eUlployees 

to the fund are limited by reference to earned inCOUle of the eUlployee or Ulay not 

exceed $50,000 annually, applying the rules set forth in Annex I for account 

aggregation and currency translation. 

B. 	Narrow Participation Retirement Fund. A fund established in the Hellenic Republic to 

provide retireUlent, disability, or death benefits to beneficiaries that are current or former 

eUlployees (or persons designated by such eUlployees) of one or UlOre eUlployers in 

consideration for services rendered, provided that: 

1. 	 The fund has fewer than 50 participants; 

2. 	 The fund is sponsored by one or more employers that are not InvestUlent Entities or 

Passive NFFEs; 

3. 	 The eUlployee and employer contributions to the fund (other than retirement and 

pension accounts described in subparagraph A( 1) of section V of this Annex II) are 

limited by reference to earned income and coUlpensation of the employee, 

respectively; 

4. 	 Participants that are not residents of the Hellenic Republic are not entitled to Ulore 

than 20 percent ofthe fund's assets; and 

5. 	 The fund is subject to government regulation and provides information reporting to 

the tax authorities in the Hellenic Republic. 

C. 	Pension Fund of an Exempt Beneficial Owner. A fund established in the Hellenic 

Republic by an exempt beneficial owner to provide retirement, disability, or death 

benefits to beneficiaries or participants that are current or former eUlployees of the 

exempt beneficial owner (or persons designated by such employees), or that are not 

current or former employees, ifthe benefits provided to such beneficiaries or participants 

are in consideration ofpersonal services performed for the exempt beneficial owner. 

D. 	Investment Entity Wholly Owned by Exempt Beneficial Owners. An Entity that is a 

Hellenic Republic Financial Institution solely because it is an InvestUlent Entity, 

provided that each direct holder of an Equity Interest in the Entity is an exeUlpt 

beneficial owner, and each direct holder of a debt interest in such Entity is either a 

Depository Institution (with respect to a loan Ulade to such Entity) or an exempt 

beneficial owner. 

Annex II-3 
III. Small or Limited Scope Financial Institutions that Qualify as Deemed-Compliant FFis. 

The following Financial Institutions are Non-Reporting Hellenic Republic Financial 

Institutions that shall be treated as deemed-compliant FFis for purposes of section 1471 of 

the U.S. Internal Revenue Code. 

A. 	 Financial Institution with a Local Client Base. A Financial Institution satisfying the 

following requirements: 

1. 	 The Financial Institution must be licensed and regulated as a financial institution 

under the laws of the Hellenic Republic; 

2. 	 The Financial Institution must have no fixed place of business outside of the Hellenic 

Republic. For this purpose, a fixed place of business does not include a location that 

is not advertised to the public and from which the Financial Institution performs 

solely administrative support functions; 

3. 	 The Financial Institution must not solicit customers or Account Holders outside the 

Hellenic Republic. For this purpose, a Financial Institution shall not be considered to 

have solicited customers or Account Holders outside the Hellenic Republic merely 

because the Financial Institution (a) operates a website, provided that the website 

does not specifically indicate that the Financial Institution provides Financial 

Accounts or services to nonresidents, and does not otherwise target or solicit U.S. 

customers or Account Holders, or (b) advertises in print media or on a radio or 

television station that is distributed or aired primarily within the Hellenic Republic 

but is also incidentally distributed or aired in other countries, provided that the 

advertisement does not specifically indicate that the Financial Institution provides 

Financial Accounts or services to nonresidents, and does not otherwise target or 

solicit U.S. customers or Account Holders; 

4. 	 The Financial Institution must be required under the laws of the Hellenic Republic to 

identify resident Account Holders for purposes of either information reporting or 

withholding of tax with respect to Financial Accounts held by residents or for 

purposes ofsatisfying the Hellenic Republic's AML due diligence requirements; 

5. 	 At least 98 percent of the Financial Accounts by value maintained by the Financial 

Institution must be held by residents (including residents that are Entities) of the 

Hellenic Republic or a Member State ofthe European Union; 

6. 	 By the later of the Determination Date, or the date that the Financial Institution 

claims treatment as a deemed-compliant FFI pursuant to this paragraph A, the 

Financial Institution must have policies and procedures, consistent with those set 

forth in Annex I, to prevent the Financial Institution from providing a Financial 

Account to any Nonparticipating Financial Institution and to monitor whether the 

Financial Institution opens or maintains a Financial Account for any Specified U.S. 

Person who is not a resident of the Hellenic Republic (including a U.S. Person that 

was a resident of the Hellenic Republic when the Financial Account was opened but 

subsequently ceases to be a resident of the Hellenic Republic) or any Passive NFFE 

with Controlling Persons who are U.S. residents or U.S. citizens who are not 

residents ofthe Hellenic Republic; 

AnnexII-4 
7. 	 Such policies and procedures must provide that if any Financial Account held by a 

Specified U.S. Person who is not a resident of the Hellenic Republic or by a Passive 

NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not 

residents of the Hellenic Republic is identified, the Financial Institution must report 

such Financial Account as would be required if the Financial Institution were a 

Reporting Hellenic Republic Financial Institution (including by following the 

applicable registration requirements on the IRS F ATCA registration website) or close 

such Financial Account; 

8. 	 With respect to a Preexisting Account held by an individual who is not a resident of 

the Hellenic Republic or by an Entity, the Financial Institution must review those 

Preexisting Accounts in accordance with the procedures set forth in Annex I 

applicable to Preexisting Accounts to identify any U.S. Reportable Account or 

Financial Account held by a Nonparticipating Financial Institution, and must report 

such Financial Account as would be required if the Financial Institution were a 

Reporting Hellenic Republic Financial Institution (including by following the 

applicable registration requirements on the IRS FA TCA registration website) or close 

such Financial Account; 

9. 	 Each Related Entity ofthe Financial Institution that is a Financial Institution must be 

incorporated or organized in the Hellenic Republic and, with the exception of any 

Related Entity that is a retirement fund described in paragraphs A through C of 

section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 

10. The Financial Institution must not have policies or practices that discriminate against 

opening or maintaining Financial Accounts for individuals who are Specified U.S. 

Persons and residents of the Hellenic Republic. 

B. 	 Local Bank. A Financial Institution satisfying the following requirements: 

1. 	 The Financial Institution operates solely as (and is licensed and regulated under the 

laws of the Hellenic Republic as) (a) a bank or (b) a credit union or similar 

cooperative credit organization that is operated without profit; 

2. 	 The Financial Institution's business consists primarily of receiving deposits from and 

making loans to, with respect to a bank, unrelated retail customers and, with respect 

to a credit union or similar cooperative credit organization, members, provided that 

no member has a greater than five percent interest in such credit union or cooperative 

credit organization; 

3. 	 The Financial Institution satisfies the requirements set forth in subparagraphs A(2) 

and A(3) of this section, provided that, in addition to the limitations on the website 

described in subparagraph A(3) of this section, the website does not permit the 

opening of a Financial Account; 

4. 	 The Financial Institution does not have more than $175 million in assets on its 

balance sheet, and the Financial Institution and any Related Entities, taken together, 

do not have more than $500 million in total assets on their consolidated or combined 

balance sheets; and 

5. 	 Any Related Entity must be incorporated or organized in the Hellenic Republic, and 

any Related Entity that is a Financial Institution, with the exception of any Related 

AnnexII-5 
Entity that is a retirement fund described in paragraphs A through C of section II of 

this Annex II or a Financial Institution with only low-value accounts described in 

paragraph C of this section, must satisfy the requirements set forth in this paragraph 

B. 

C. 	 Financial Institution with Only Low-Value Accounts. A Hellenic Republic Financial 

Institution satisfying the following requirements: 

I. 	 The Financial Institution is not an Investment Entity; 

2. 	 No Financial Account maintained by the Financial Institution or any Related Entity 

has a balance or value in excess of $50,000, applying the rules set forth in Annex I 

for account aggregation and currency translation; and 

3. 	 The Financial Institution does not have more than $50 million in assets on its balance 

sheet, and the Financial Institution and any Related Entities, taken together, do not 

have more than $50 million in total assets on their consolidated or combined balance 

sheets. 

D. 	 Qualified Credit Card Issuer. A Hellenic Republic Financial Institution satisfying the 

following requirements: 

1. 	 The Financial Institution is a Financial Institution solely because it is an issuer of 

credit cards that accepts deposits only when a customer makes a payment in excess of 

a balance due with respect to the card and the overpayment is not immediately 

returned to the customer; and 

2. 	 By the later of the Determination Date, or the date that the Financial Institution 

claims treatment as a deemed-compliant FFI pursuant to this paragraph D, the 

Financial Institution implements policies and procedures to either prevent a customer 

deposit in excess of $50,000, or to ensure that any customer deposit in excess of 

$50,000, in each case applying the rules set forth in Annex I for account aggregation 

and currency translation, is refunded to the customer within 60 days. For this 

purpose, a customer deposit does not refer to credit balances to the extent of disputed 

charges but does include credit balances resulting from merchandise returns. 

IV. Investment Entities that Qualify as Deemed-Compliant FFis and Other Special Rules. 

The Financial Institutions described in paragraphs A through E of this section are NonReporting Hellenic Republic Financial Institutions that shall be treated as deemed-compliant 

FFis for purposes of section 1471 of the U.S. Internal Revenue Code. In addition, paragraph 

F ofthis section provides special rules applicable to an Investment Entity. 

A. 	 Trustee-Documented Trust. A trust established under the laws of the Hellenic Republic 

to the extent that the trustee of the trust is a Reporting U.S. Financial Institution, 

Reporting Model 1 FFI, or Participating FFI and the trustee reports all information 

required to be reported pursuant to the Agreement as would be required if the trust were 

a Reporting Hellenic Republic Financial Institution (including by following the 

applicable registration requirements on the IRS F ATCA registration website). 

AnnexII-6 
B. 	 Sponsored Investment Entity and Controlled Foreign Cornoration. A Financial 

Institution described in subparagraph B(l) or B(2) of this section having a sponsoring 

entity that complies with the requirements ofsubparagraph B(3) of this section. 

1. 	 A Financial Institution is a sponsored investment entity if (a) it is an Investment 

Entity established in the Hellenic Republic that is not a qualified intermediary, 

withholding foreign partnership, or withholding foreign trust pursuant to relevant 

U.S. Treasury Regulations; and (b) an Entity has agreed with the Financial Institution 

to act as a sponsoring entity for the Financial Institution. 

2. 	 A Financial Institution is a sponsored controlled foreign corporation if (a) the 

Financial Institution is a controlled foreign corporation 1 organized under the laws of 

the Hellenic Republic that is not a qualified intermediary, withholding foreign 

partnership, or withholding foreign trust pursuant to relevant U.S. Treasury 

Regulations; (b) the Financial Institution is wholly owned, directly or indirectly, by a 

Reporting U.S. Financial Institution that agrees to act, or requires an affiliate of the 

Financial Institution to act, as a sponsoring entity for the Financial Institution; and ( c) 

the Financial Institution shares a common electronic account system with the 

sponsoring entity that enables the sponsoring entity to identify all Account Holders 

and payees of the Financial Institution and to access all account and customer 

information maintained by the Financial Institution including, but not limited to, 

customer identification information, customer documentation, account balance, and 

all payments made to the Account Holder or payee. 

3. 	 The sponsoring entity complies with the following requirements: 

a) 	 The sponsoring entity is authorized to act on behalf of the Financial Institution 

(such as a fund manager, trustee, corporate director, or managing partner) to 

fulfill applicable registration requirements on the IRS F ATCA registration 

website; 

b) 	 The sponsoring entity has registered as a sponsoring entity with the IRS on the 

IRS FA TCA registration website; 

c) 	 Ifthe sponsoring entity identifies any U.S. Reportable Accounts with respect to 

the Financial Institution, the sponsoring entity registers the Financial Institution 

pursuant to applicable registration requirements on the IRS FA TCA registration 

website on or before the later of December 31, 2016 and the date that is 90 days 

after such a U.S. Reportable Account is first identified; 

d) 	 The sponsoring entity agrees to perform, on behalf of the Financial Institution, all 

due diligence, withho !ding, reporting, and other requirements that the Financial 

1 A "controlled foreign corporation" means any foreign corporation if more than 50 percent of the total combined 

voting power of all classes of stock of such corporation entitled to vote, or the total value of the stock of such 

corporation, is owned, or is considered as owned, by "United States shareholders" on any day during the taxable 

year of such foreign corporation. The term a "United States shareholder" means, with respect to any foreign 

corporation, a United States person who owns, or is considered as owning, 10 percent or more of the total combined 

voting power of all classes ofstock entitled to vote ofsuch foreign corporation. 

Annex 11-7 
Institution would have been required to perfomi if it were a Reporting Hellenic 

Republic Financial Institution; 

e) 	 The sponsoring entity identifies the Financial Institution and includes the 

identifying number of the Financial Institution (obtained by following applicable 

registration requirements on the IRS FA TCA registration website) in all reporting 

completed on the Financial Institution's behalf; and 

f) 	 The sponsoring entity has not had its status as a sponsor revoked. 

C. 	 Sponsored, Closely Held Investment Vehicle. A Hellenic Republic Financial 

Institution satisfying the following requirements: 

1. 	 The Financial Institution is a Financial Institution solely because it is an Investment 

Entity and is not a qualified intermediary, withholding foreign partnership, or 

withholding foreign trust pursuant to relevant U.S. Treasury Regulations; 

2. 	 The sponsoring entity is a Reporting U.S. Financial Institution, Reporting Model 1 

FFI, or Participating FFI, is authorized to act on behalf of the Financial Institution 

(such as a professional manager, trustee, or managing partner), and agrees to 

perform, on behalf of the Financial Institution, all due diligence, withholding, 

reporting, and other requirements that the Financial Institution would have been 

required to perform if it were a Reporting Hellenic Republic Financial Institution; 

3. 	 The Financial Institution does not hold itself out as an investment vehicle for 

unrelated parties; 

4. 	 Twenty or fewer individuals own all of the debt interests and Equity Interests in the 

Financial Institution (disregarding debt interests owned by Participating FFis and 

deemed-compliant FFls and Equity Interests owned by an Entity if that Entity owns 

100 percent of the Equity Interests in the Financial Institution and is itself a 

sponsored Financial Institution described in this paragraph C); and 

5. 	 The sponsoring entity complies with the following requirements: 

a) 	 The sponsoring entity has registered as a sponsoring entity with the IRS on the 

IRS F ATCA registration website; 

b) 	 The sponsoring entity agrees to perform, on behalf of the Financial Institution, all 

due diligence, withholding, reporting, and other requirements that the Financial 

Institution would have been required to perform if it were a Reporting Hellenic 

Republic Financial Institution and retains documentation collected with respect to 

the Financial Institution for a period of six years; 

c) 	 The sponsoring entity identifies the Financial Institution in all reporting 

completed on the Financial Institution's behalf; and 

d) 	 The sponsoring entity has not had its status as a sponsor revoked. 

Annexll-8 
D. 	Investment Advisors and Investment Managers. An Investment Entity established in 

the Hellenic Republic that is a Financial Institution solely because it (1) renders 

investment advice to, and acts on behalf of, or (2) manages portfolios for, and acts on 

behalf of, a customer for the purposes of investing, managing, or administering funds 

deposited in the name of the customer with a Financial Institution other than a 

Nonparticipating Financial Institution. 

E. 	 Collective Investment Vehicle. An Investment Entity established in the Hellenic 

Republic that is regulated as a collective investment vehicle, provided that all of the 

interests in the collective investment vehicle (including debt interests in excess of 

$50,000) are held by or through one or more exempt beneficial owners, Active NFFEs 

described in subparagraph B(4) of section VI of Annex I, U.S. Persons that are not 

Specified U.S. Persons, or Financial Institutions that are not Nonparticipating Financial 

Institutions. 

F. 	 Special Rules. The following rules apply to an Investment Entity: 

I. 	With respect to interests in an Investment Entity that is a collective investment 

vehicle described in paragraph E of this section, the reporting obligations of any 

Investment Entity (other than a Financial Institution through which interests in the 

collective investment vehicle are held) shall be deemed fulfilled. 

2. 	 With respect to interests in: 

a) 	 An Investment Entity established in a Partner Jurisdiction that is regulated as a 

collective investment vehicle, all of the interests in which (including debt 

interests in excess of $50,000) are held by or through one or more exempt 

beneficial owners, Active NFFEs described in subparagraph B( 4) of section VI of 

Annex I, U.S. Persons that are not Specified U.S. Persons, or Financial 

Institutions that are not Nonparticipating Financial Institutions; or 

b) 	 An Investment Entity that is a qualified collective investment vehicle under 

relevant U.S. Treasury Regulations; 

the reporting obligations of any Investment Entity that is a Hellenic Republic 

Financial Institution (other than a Financial Institution through which interests in the 

collective investment vehicle are held) shall be deemed fulfilled. 

3. 	 With respect to interests in an Investment Entity established in the Hellenic Republic 

that is not described in paragraph E or subparagraph F(2) of this section, consistent 

with paragraph 3 of Article 5 of the Agreement, the reporting obligations of all other 

Investment Entities with respect to such interests shall be deemed fulfilled if the 

information required to be reported by the first-mentioned Investment Entity pursuant 

to the Agreement with respect to such interests is reported by such Investment Entity 

or another person. 

4. 	 An Investment Entity established in the Hellenic Republic that is regulated as a 

collective investment vehicle shall not fail to qualify under paragraph E or 

subparagraph F(2) of this section, or otherwise as a deemed-compliant FFI, solely 

because the collective investment vehicle has issued physical shares in bearer form, 

Annex II-9 
provided that: 

a) 	 The collective investment vehicle has not issued, and does not issue, any physical 

shares in bearer form after December 31, 2012; 

b) 	 The collective investment vehicle retires all such shares upon surrender; 

c) 	 The collective investment vehicle (or a Reporting Hellenic Republic Financial 

Institution) performs the due diligence procedures set forth in Annex I and reports 

any information required to be reported with respect to any such shares when 

such shares are presented for redemption or other payment; and 

d) 	 The collective investment vehicle has in place policies and procedures to ensure 

that such shares are redeemed or immobilized as soon as possible, and in any 

event prior to January 1, 2017. 

V. 	 Accounts Excluded from Financial Accounts. The following accounts are excluded from 

the definition of Financial Accounts and therefore shall not be treated as U.S. Reportable 

Accounts. 

A. 	 Certain Savings Accounts. 

1. 	 Retirement and Pension Account. A retirement or pension account maintained in the 

Hellenic Republic that satisfies the following requirements under the laws of the 

Hellenic Republic. 

a) 	 The account is subject to regulation as a personal retirement account or is part of 

a registered or regulated retirement or pension plan for the provision of retirement 

or pension benefits (including disability or death benefits); 

b) 	 The account is tax-favored (i.e., contributions to the account that would otherwise 

be subject to tax under the laws of the Hellenic Republic are deductible or 

excluded from the gross income of the account holder or taxed at a reduced rate, 

or taxation of investment income from the account is deferred or taxed at a 

reduced rate); 

c) 	 Annual information reporting is required to the tax authorities in the Hellenic 

Republic with respect to the account; 

d) 	 Withdrawals are conditioned on reaching a specified retirement age, disability, or 

death, or penalties apply to withdrawals made before such specified events; and 

e) 	 Either (i) annual contributions are either limited to $50,000 or less or do not 

exceed $50,000, or (ii) there is a maximum lifetime contribution limit to the 

account of$1,000,000 or less, in each case applying the rules set forth in Annex I 

for account aggregation and currency translation. 

2. 	 Non-Retirement Savings Accounts. An account maintained in the Hellenic Republic 

(other than an insurance or Annuity Contract) that satisfies the following 

requirements under the laws ofthe Hellenic Republic. 

Annex II- 10 
a) 	 The account is subject to regulation as a savings vehicle for purposes other than 

for retirement; 

b) 	The account is tax-favored (i.e., contributions to the account that would otherwise 

be subject to tax under the laws of the Hellenic Republic are deductible or 

excluded from the gross income of the account holder or taxed at a reduced rate, 

or taxation of investment income from the account is deferred or taxed at a 

reduced rate); 

c) 	 Withdrawals are conditioned on meeting specific criteria related to the purpose of 

the savings account (for example, the provision of educational or medical 

benefits), or penalties apply to withdrawals made before such criteria are met; 

and 

d) 	 Annual contributions are limited to $50,000 or less, applying the rules set forth in 

Annex I for account aggregation and currency translation. 

B. 	Certain Term Life Insurance Contracts. A life insurance contract maintained in the 

Hellenic Republic with a coverage period that will end before the insured individual 

attains age 90, provided that the contract satisfies the following requirements: 

1. 	 Periodic premiums, which do not decrease over time, are payable at least annually 

during the period the contract is in existence or until the insured attains age 90, 

whichever is shorter; 

2. 	 The contract has no contract value that any person can access (by withdrawal, loan, 

or otherwise) without terminating the contract; 

3. 	 The amount (other than a death benefit) payable upon cancellation or termination of 

the contract cannot exceed the aggregate premiums paid for the contract, less the sum 

of mortality, morbidity, and expense charges (whether or not actually imposed) for 

the period or periods of the contract's existence and any amounts paid prior to the 

cancellation or termination ofthe contract; and 

4. 	 The contract is not held by a transferee for value. 

C. 	 Account Held By an Estate. An account maintained in the Hellenic Republic that is 

held solely by an estate if the documentation for such account includes a copy of the 

deceased' s will or death certificate. 

D. 	Escrow Accounts. An account maintained m the Hellenic Republic established in 

connection with any of the following: 

1. 	 A court order or judgment. 

2. 	 A sale, exchange, or lease of real or personal property, provided that the account 

satisfies the following requirements: 

a) 	 The account is funded solely with a down payment, earnest money, deposit in an 

amount appropriate to secure an obligation directly related to the transaction, or a 

Annex II- 11 
similar payment, or is funded with a financial asset that is deposited in the 

account in connection with the sale, exchange, or lease of the property; 

b) 	 The account is established and used solely to secure the obligation of the 

purchaser to pay the purchase price for the property, the seller to pay any 

contingent liability, or the lessor or lessee to pay for any damages relating to the 

leased property as agreed under the lease; 

c) 	 The assets of the account, including the income earned thereon, will be paid or 

otherwise distributed for the benefit of the purchaser, seller, lessor, or lessee 

(including to satisfy such person's obligation) when the property is sold, 

exchanged, or surrendered, or the lease terminates; 

d) 	 The account is not a margin or similar account established in connection with a 

sale or exchange of a fmancial asset; and 

e) 	 The account is not associated with a credit card account. 

3. 	 An obligation of a Financial Institution servicing a loan secured by real property to 

set aside a portion of a payment solely to facilitate the payment of taxes or insurance 

related to the real property at a later time. 

4. 	 An obligation of a Financial Institution solely to facilitate the payment of taxes at a 

later time. 

E. 	 Partner Jurisdiction Accounts. An account maintained in the Hellenic Republic and 

excluded from the defmition of Financial Account under an agreement between the 

United States and another Partner Jurisdiction to facilitate the implementation of 

FA TCA, provided that such account is subject to the same requirements and oversight 

under the laws of such other Partner Jurisdiction as if such account were established in 

that Partner Jurisdiction and maintained by a Partner Jurisdiction Financial Institution in 

that Partner Jurisdiction. 

VI. 	 Definitions. The following additional definitions shall apply to the descriptions above: 

A. 	Reporting Model 1 FFI. The term Reporting Model 1 FFI means a Financial Institution 

with respect to which a non-U.S. government or agency thereof agrees to obtain and 

exchange information pursuant to a Model 1 IGA, other than a Financial Institution 

treated as a Nonparticipating Financial Institution under the Model 1 IGA. For purposes 

of this definition, the term Model 1 IGA means an arrangement between the United 

States or the Treasury Department and a non-U.S. govermnent or one or more agencies 

thereof to implement F ATCA through reporting by Financial Institutions to such nonU. S. government or agency thereof, followed by automatic exchange of such reported 

information with the IRS. 

B. 	 Participating FFI. The term Participating FFI means a Financial Institution that has 

agreed to comply with the requirements of an FFI Agreement, including a Financial 

Institution described in a Model 2 IGA that has agreed to comply with the requirements 

of an FFI Agreement. The term Participating FFI also includes a qualified intermediary 

branch of a Reporting U.S. Financial Institution, unless such branch is a Reporting 

Annex II-12 
Model I FFI. For purposes of this definition, the term FFI Agreement means an 

agreement that sets forth the requirements for a Financial Institution to be treated as 

complying with the requirements of section 1471 (b) of the U.S. Internal Revenue Code. 

In addition, for purposes of this definition, the term Model 2 IGA means an arrangement 

between the United States or the Treasury Department and a non-U.S. government or one 

or more agencies thereof to facilitate the implementation of F ATCA through reporting by 

Financial Institutions directly to the IRS in accordance with the requirements of an FFI 

Agreement, supplemented by the exchange of information between such non-U.S. 

government or agency thereof and the IRS. 

Annex II-13 
:EYMcJ>!"!NIA METASY TH:E KYBEPNH:EH:E T~~ IJN~MEN!"!N IlOAITEl!"!N TH:E : 

AMEPIKID: KAI TH:E KYBEPNH:EH:E TH:E EAAHNIKl'iI: AJIMOKPATIAr. rIA TH . . BEATl!"!:EH TH:E AIE0NOY:E cJ>OPOAOrIKIIl: :EYMMOPcJ>!"!:EH:E KAI THN 

EcJ>APMOrH TOY NOMOY IlEPI cJ>OPOAOf'IKH:E :EYMMOPcJ>!"!:EH:E 

AOrAPIA:EM!"!N TH:E AAAOAAITH:E (NOMO:E FATCA) ' ~ 

Enswi], TJ KupspVTJcrTJ Trov Hvroμevrov IIoA.tTsimv 1:TJ£ AμeptlG]£ Kut TJ KupspVTJcrTJ T% EUTJvtlG]£ 

D.T)μoKparia£ (μsμovroμeva, w «Mspo£» Kut mt6 Kotvou, m «MspTJ») sm8uμouv va crova1J!ouv 

croμcprovia ym 1:TJ psA.rirocrri 1:TJ£ 8ts8vou£ cpopoA.o')'ltj£ croμμ6pcprocrri£ μScrro aμotPaia£ 

crovopoμiJ£ CJe cpopOAo')'lKU 8sμam, μe Pacrri μia U1t0TeAooμantj unoooμi] '}'lU TTJV UUTOμUTT) 

avi:aUayi] nATJpocpoptffiv· 

Ensioi], w Ap8po 18 1:TJ£ Luμpacrri£ μsm~u Trov Hvroμevrov IIoA.tTstrov 1:TJ£ Aμspt1G)£ Kut 1:TJ£ 

EA.Moo£ nspi anocpu'}'i]£ TT)£ otitA.iJ£ cpopoA.oyia£ Kut U1t0Tp0itf]£ TT)£ cpopoA.oytlG]£ otacpu'}'i]£ ev 

CJXSCJel 1tp0£ WU£ cp6pOU£ Sit( WU elCJOoijμUW£, 1tOU UltS')'pUcpTJ CJTT)V A8T]va TT)V 20~ '1>sppouapiOU 

1950 ( <<TJ LuμPaCJTJ») sniTpsnsi TTJV avmUayi] nATJpocpopimv '}'ta cpopoA.oytKOU£ CJKonou£, 

nsp1AaμpavoμSVT)£ 1:TJ£ avi:aA.A.a')'i]£ crs auwμawnotT)μSVT) Pacrri · 

Ensioi], m HvroμSvs£ IIoA.tTEIB£ 1:TJ£ Aμepttj£ sxow 1J!TJcpicrsi omTa~st£ nou sivut supsro£ yvrocrTS£ 

ro£ o N6μo£ nspi '1>opoA.o')'ltj£ Luμμ6pcproCJT)£ Aoyapiacrμmv 1:TJ£ AAA.ooaitf]£ («N6μo£ 

FATCA»), nou sicrayouv eva Ka8scrTcO£ unopoA.iJ£ crwixeirov an6 Ta XPTJμCIWittcrTroTtKa 

wpuμam 6crov acpopa optcrμSvOU£ A.oyaptacrμou£· 

EirstOT], TJ KuPSPVTJcrTJ TT)£ EMT)Vltj£ D.T)μoKparia£ U1t0CJTT)pil;st w PamK6 moxo TT)£ 1t0AtTI1G)£ 

wu N6μou FATCA yia TT) PeA.rirocrri TT)£ cpopoA.oytlG]£ croμμ6pcproCJT)£" 

Enstoi], 0 N6μ0£ FATCA sxsi eysipel evav apt8μ6 8sμaTrov, nsptA.aμpavoμsvou WU '}'e'}'OVOW£ 

6n TU EMT)VlKU XPTJμUW1tlCJT(J)TIKU topuμam evosxoμSvro£ va μT)V sivm CJe escrri va 

croμμopcpro8ouv μe opicrμSvs£ muxs£ wu N6μou FATCA ~mi:ia£ s8vtKmv voμtKmv KroA.uμaTrov· 

Enswi], TJ KuPsPVTJCJTJ Trov HvroμSvrov IIoA.ti:etmv 1:TJ£ AμeptlG]£ croAA.Sysi itA.T)pocpopie£ 

avacpoptKa μe opicrμevou£ A.oyapmcrμou£ nou TT)pouvmt crs AμsptKUVtKa XPT)μawmcrTronKa 

iopuμaTa an6 KaWiKOU£ 1:TJ£ EUTJvtlG]£ D.T)μoKparia£ Kut oscrμe1JsTut va avi:allicrcrsi auTs£ 1:l£ 

itA.T)pocpopie£ μe TTJV KupspVTJCJTJ 1:TJ£ EUT)vtlG]£ D.T)μoKpaTia£ Kut va snwtroKst icroouvaμa 

eitiitsoa avmUa'}'i]£, μs TTJV npoi'm68scrri 6n ucpicrmvi:m oi KUTUMTJAs£ oiKA.eios£ ampaA.eia£ Km 

TJ unoooμi] '}'l<I μia anoi:eA.ecrμantj crxsCJTJ avi:aA.A.a'}'i]£ nATJpocpopirov· 

Enswi], μta OtaKUPepVT)nlG] itpOCJS'}''}'lCJT) CJXSTIKU μs TT)V scpapμoyi] WU N6μou FATCA ea 

avnμsTmml;s m voμtKa KroA.uμam Kut 8a μsirovs TTJV smpapuvcrri '}'ta m EUT)vtKa 

XPTJμawmcnronKu iopuμaTa· 

Enswi], Ta MspTJ sm8uμouv va crova'l'ouv μia croμcprovia μs crKon6 1:TJ PsA.rirocrri 1:TJ£ oie8vou£ 

cpopoA.oytlG]£ croμμ6pcprocrri£ Km va itpoPA.S1J!ouv TT)V scpapμoyi] wu N6μou FATCA μe P<lCJTJ TTJV 

unoPoA.i] mmxsirov Pucrst 1:TJ£ s8vtlG]£ voμo8scria£ Kut TTJV aμotPaia auT6μa1:T) avi:aUayi] 

1tAT)pocpopirov ouvaμet TT)£ LUμPacrri£, Kut TJ onoia uit6Kel'l:Ut CJWV KUVOVU TT)£ sμittCJTeUTIK6'1:T)TU£ 

Km crs aUa μf;Tpa npocrTacria£ nou npopA.SnovTm CJ'l:T)V ev A.Oyro LuμPacrri, nsptA.aμpavoμevrov 

T(J)V OlUTU~e(J)V 1tOU nsptopil;ouv TT) XPiJcrTJ T(J)V 1tAT)pocpopirov 1tOU UVTUMUCJCJOVTut ouvuμet TT)£ 

LuμpaCJTJ£" 

rm WU£ napanavro A.6you£, m MspTJ sxouv croμcprovi]crsi W£ s~T]£: 

l\p9po 1 

Optaμoi 

1. rm WU£ CJK01tOU£ TT)£ 1tUpOUCJU£ croμcprov(U£ Kat WXOV itapap'l:T)μUTWV TT)£ (<<TJ 

LUμcprovia» ), ot UKOAOU8ot 6pot sxouv 1:l£ SvvOlS£ 1t0U oiOovi:m 1tUpCIKUT(J): 

1 
a) 	 O 6pos <<llvcoμfv&\; IIoliT&iE\;» miμaivsi TIS HvmμS\lss Ilolttsies TIJS Aμspua'Js, 

imptluμ~avoμS\lmv 'tmv Ilolt'tstrov TIJS, aU&. DITTI impiAaμ~&.vst m El5&.cp11 Tmv HIIA. 

Onmal5ipt0w avacpop&. crs «IloliT&ia» 'tmv Hvroμsvmv Ilolttstrov nsptluμ~&.vst TIJV 

Ilspicpspsta TIJS Kolouμma. 

~) 0 6pos <<Eoa<po\j Tcov HIIA» cr11μaivs1 TIJV AμsptKavucfJ :Eaμ6a, TIJV Koivonolttsia 

•mv Bopsimv Maptavrov Nitcrmv, TI] vi)cro fKou&.μ, TIJV KoivonoA.itsia 'tou Ilouspto 

PiKo, it •is AμsptKavtKSS Ilap9S\lss Nitcrous. 

y) 	 0 6pos «IRS» O"l)μaivst TIJV Y1tl)pscria Ecrm'tsptKciJv Ecr615mv tmv HIIA. 

s) 0 6pos «AiKaioooaia ETaipo1l>> O"l)μaivsi μta 15tKato15ocria ITTl'tOS TIJS onoias icrx;Usi 

Kat scpapμ61;sm1 μia cruμcprovia μs tis Hvmμsvss Ilolt'tsies npos 15tsuK6luv0"1) TIJS 

scpapμoyfjs toU N6μou FATCA. H Yn11pscr(a Ecrm'tsptKcOV Ecr615mv tmv HIIA 

l511μocrtsi>s1 KU't&.loyo μs 6A.ss •is L'l.tKato15ocries E'taiprov. 

cr•) o 6pos «Apμooia Apm» O"l)μaivsi: 

(!) O"TIJV impiITTmO"l) 'trov HvroμSvmv IloA.1w1ciJv, tov Ynoupy6 01Kovoμ1Kc0v it tov 

SSOUO"lOOOTI]μS\IO aV't11tp6crmn6 tou· Kat 

(2) crTIJV impintmcr11 TIJS EU11v1Kfts ti.11μ0Kpatias, tov Ynoupy6 01Kovoμ1Kc0v it 

toV eSOUcrtoOOTI]μS\IO avnnp6crron6 toU. 

1;) O 6pos «Xp11μaTom1JTcoTiKo 1opuμa>> cr11μaivs1 S\la 115puμa 0sμatocpuA.aKfts, S\la 

115puμa Kata9scrsmv, μta E1tITT1l5unKi) Ov'tOTIJ'ta, it μta Ka9opicrμSvl) AcrcpaA.icrnKi) 

Emtpsia. 

11) 0 6pos «IOpuμa 0i:μaTOlj)1JMKit9> cr11μaivs1 K&.es OV'tOTI]'ta 7tOU cpul&.crcrst, ms 

oucr1rol5ss μspos tmv 15pacrTI]ptot1'J•rov TIJS, xr11μatootKovoμ1K&. nspioucrtaK&. crtoixsia 

yta A.oyaptacrμ6 'tpt'tffiV. Mia OV'tOTI]'ta cpul&.crcrst xr11μatoOlKOvoμ1K&. nsptoumaK&. 

crtoixsia yta A.oyaptacrμ6 •pitmv ros oumciJ15ss μspos tmv 15pacrTIJptotfttmv TIJS s&.v to 

aKa9&.picr•o s1cr6l511μa TIJS oV't6TIJms an6 TIJ cpuA.as11 XP11μatooiKovoμ1KciJv 

nspioucrtaKrov moixsimv Kat cruvacpsis xr11μatomcrtmnKss D1tl)pscries avspxsmt 

touMxicrtov crto 20 totS SKat6 'tOU aKa9&.ptcrtOU stcro15itμatos TIJS OV'tOTI]'taS Ka't&. to 

~pax;ii'tspo an6 ta aK6louea xrov1K&. l51acrti)μata: 

(i) TIJV tpistia nou litysi TIJV 3111 L'l.sKsμ~piou (it TIJV 'tslsu'taia 11μspa 

11μspoA.oytaKftS A.oytcrnKitS impt615ou) nptv an6 to s•os tou npocr15toptcrμou, it 

μl) 

(ii) to 15t&.crTI]μa Kat&. to onoio ucpicrmmt 11 ovt6TI]m. 

9) O 6pos «IOpuμa KaTa0&ascov» cr11μaivs1 K&.9s Ov•6TIJm nou 15sxsmi Kame&crsis crto 

crUV1)9ss nlaicrto •paimi;tKciJv it napsμcpsprov 15pacrTI]ptoti)trov. 

1) 0 6pos «Eni:vouTitj OVTOTtITa» O"l)μaivst K&.9s 0v't6TI]m 11 onoia acrKsi ros 

l5pacrTI]pt0TIJ'ta (it 15totKshat an6 Ov•6TIJm nou acrKsi ms 15pacrtl)pt6TI]'ta) μia it 

nsp1crcr6•spss an6 tis aK6louess spyacriss it np&.ssis yta loyaptacrμ6 it ss ov6μatos 

7tsl&.TI]: 

2 

(1) 	 ayopa=A.riaie<; μScrow TI]<; XPTJμawyopa<; (s1m:ayd>v, ypaμμa·ticov, 

mCYC01totT]ttKd>v Kata8scrscov, itapayd>ycov KA.it)· cruvalliyμarn<;· μScrcov 

cruv15s6μsvcov μs cruvuUayμa, smt6Kia Km 15siK'ts<;· KtvT]tcOV al;td>v· ~ 

cruμ~OM(COV μsMoVUtj<; SKM~pCOCTT]<; SID ~UCTLKcOV sμitopsuμatcov· 

(2) 	 atoμttj Km cruUoyttj faax:siptCTT] xapwqmA.aKiou· ~ 

(3) 	 aUs<; 15paCYCT]pt6TI]tS<; sitEv151.lCTT]<; ~ 1>iax:aiptcrT]<; KscpaA.aicov ~ XPT]μ!ltcov sl; 

ov6μarn<; tphcov. 

H itapouaa uitoitapaypacpo<; I (t) apμrivsustm Kata tp6ito cruμ~at6 μs TI]V itapaμcpsp~ 

15iawitcoCTT] itou XPT]mμoitoishm yia wv optcrμ6 tou <<XPT]μarnmcrtconKou i1>puμarn<;» 

crn<; LUCYCacrat<; TI]<; Et15ttj<; Oμu1>a<; XpriμarnmKovoμitj<; LlpaCTTJ<;. 

ta) 	 0 6po<; «Ka9optaμ&vtt AacpaltanK~ Etmp&ia» crriμaivat KU8s Ovt6TI]ta T] oitoia 

sivm μia acrcpaA.tcrntj stmpsia (~ T] &tmpsia cruμμswx:rov itou sleyx:si μia 

acrcpaA.tcrntj stmpsia) itou sK15i15st AcrcpaA.icr~pto L1.lμ~6A.ato μs Al;ia El;ayopa<; ~ 

L1.lμ~6A.ato IIpocr615cov ~ uitOXPWDtm va Kaw~aUsi itA.ripcoμii<; 15uvuμst tiirniou 

si1>ou<; cruμ~oA.aicov. 

(i) Ka8s XpriμarnittcrtcottK6 115puμa itou sivm KU'tOlKO<; CTTI]V EUrivi~ LlT}μoKpatia, 

sl;mpouμEvou KU8€ 1.l1tOKatacr~μarn<; Ul.l'tOU 't01.l Xp11μa't01ttCTtCOUKOU rnpuμato<; 1t01.l 

Sl.lptcrKstm EK't6<; EU11vitj<; Ll11μ0Kpatia<;, Km 

(ii) Ka8s S1.lptcrK6μsvo CTTI]V 

Xp11μatoittcrtcottKou l()puμarn<; w 

Ll11μ0Kpatia. 

ElA.11viK~ 

oitoio 15sv 

Ll11μ0Kpatia 

aivm KatotKo<; 

uitoKat!lcrTI]μa 

CYCTJV EA.A.11vitj 

iy) 0 6po<; «Xpt)JlatomatrottKO "11>p1>JlU AtKatolioaia~ Etaipo1>» CTT]μaivst 

(i) KU8s Xp11μa't07t\CYCCOttK6 115puμa 1t01) sx:si crucrta8si svt6<; μta<; LltKato15ocria<; 

Etaipou, sl;mpouμEvou Ka8s uitoKatacr~μarn<; autou rnu Xp11μatomcrtconKou 

l()puμato<; itou supicrKstm sKt6<; TI]<; LltKmo15ocria<; Etaipou, Km 

(ii) Ka8s S1.lptcrK6μsvo crs LltKmo15ocria Etaipou uitoKatllcrTI]μa Xp11μatomCYCCOUKOU 

l()puμato<; 1t01) ()sv sx:si crucrta8si svt6<; TI]<; LltKato15ocria<; Etaipou. 

w) 0 6po<; «AT)loUV XpTJJlUtomatrottKO "Ilip1>JlU» cr:riμaivst eva Ll11A.ouv EMT}VtK6 

Xp11μa't01ttCYCCOttK6 115puμa ~ eva Ll11A.ouv AμsptKavtK6 Xp11μat07t\CYCCOUK6 115puμa, 

6itco<; 'tO Ksiμsvo aitmtsi. 

is) O 6po<; «A1Jlo1lv ElltJVtKo XptJJlatomatrottKo "Ilip1>JlU» CTT]μaivsi Ka8s EU11viK6 

Xp11μarnittCYCCOttK6 11>puμa to oitoio 15sv sivm Mri Ll11louv EA.A.11vtK6 

XpT]μarnmcrtconK6115puμa. 

(i) Ka8s Xp11μarnittCYCCOttK6 115puμa itou sivm KU'tOtKo<; crn<; Hvroμevs.; IIoA.ttsie<;, 

sl;mpouμEvou Ka8s uitoKatacr~μato<; amou rnu Xp11μarnmCYCCOttKou l()puμato<; itou 

Sl.lpicrKEtm SK't6<; tcov HvcoμEvrov IIoA.ttstd>v, Km 

3 

(ii) K<ies suptcrK6μevo cr'tt£ Hvcoμt\ls£ IJoA.t'tBIB£ uitoKU'tUcr't'l]μa Xp11μa't01t1cr'tconKou 

I0puμa't0£ 'tO onoio osv sivm KU'tOtKO£ crn£ Hvcoμ8vs£ IJoA.t'tSIB£, suv au't6 'to 

unoKa'tUcr'tT)μa supicrKs'tat cr~ Hvcoμ8vs£ IJoA.t'tsIB£, μs 't'l]V npoiin69s(jlj 6n 'tO 

Xp11μawmmconK6 1opuμa ii •o unoKa'tucr'tT)μa s'Aiyxs1, A.aμ~uvst ii acrKsi 

9sμawq>uA.aKfi crs s1croor1μa•a, avaq>optKU μs 'ta onoia anm'tshm 11 aV'taA.A.ayii 

M!]poq>opW:iv TI]£ unonapaypuq>ou (2)(~) •ou Ap9pou 2 TI]£ napoucra.£ LUμq>covia.£. 

0 6po£ «M11 A11l.ouv Ell11v1K6 Xp11μa•on:unronK6 llipvμa» CT!]μaivs1 Ku9s 

EUl]VtK6 Xp11μawmcr•conK6 1opuμa, Tj ul.l.11 OV't6TI]'tU nou sivm KU'tOtKO£ cr'tT)v 

EM!]Vltj A11μ0Kparia, 1t0\J itsptypuq>s'tm (j'tQ IJap6.p't'l]μa II CO£ Ml] ti.11!..ouv EMl]VlKO 

Xp!]μU't01tlITTCOnK6 1opuμa Ti UMC0£ A.oyil;smt 9scopouμevo CO£ cruμμopq>ouμevo 

Allooan6 Xp11μa'tOittcr•co•tK6 1opuμa (AXI) ii CO£ ana.Uacrcr6μsvo£ npayμanK6£ 

0tKmouxo£ ~licrst 'tCOV crxsnKffiv KavoVtcrμrov 'tOU Y noupysiou 01Kovoμ1Krov 'tCOV 

HIJA. 	 . 

111) 	 0 6po£ «M1J :Evμμs•txov Xp11μaTonun:roT1K6 'IOpvμa» CT!]μaivst eva μ!] cruμμs•exov 

AXI, 6itco£ au't6£ o 6po£ opii;s'tat cr'tOU£ crxs•tKOU£ Kavov1crμou£ 'tou Y noupysiou 

01Kovoμ1Krov •cov HIJA, al.Au osv nsptl..aμ~uvs1 EU11v1K6 Xp11μa'tOmmconK61opuμa 

Ti ullo Xp11μa't01t1ITTCOnK6 1opuμa nou unuysmt crs A1Kat0oocria Emipou sK't6£ ano '° Xp11μa'tOittcr'tconK6 1opuμa nou A.oyil;s'tat CO£ M11 Luμμs•exov Xp11μa't01t1cr•conK6 

1opuμa ouvuμst TI]£ \J1t01tUpaypuq>ou 2(~) 'tO\J Ap9pou 5 TI]£ napoucra£ LUμq>covia£ ii 

TI]£ aV'ticr'tOtl01£ otU't0.~1]£ crs μta cruμq>covia μsm~u 'tcov Hvcoμtvcov IJoA.t'tstrov Kat μta£ 

A1Kat0oocria£ E'taipou. 

19) 	 0 6po£ «Xp11μa'too1Kovoμ1K6c; Aoyap1aaμ6c;» CT!]μaivst 8vav A.oyap1acrμ6 nou 

TI]psimt crs Xp11μa'tOittcr'tconK61opuμa, Km nsptl..aμ~uvs1: 

(1) 	 cr't'l]V nspiit'tCOCT!] OV't6TI]'ta£ nou sivm Xp11μa't01t1ITTCO'ttK6 'IOpuμa a.Mm£ Km 

μ6vov sns!Oii sivm EnsvounKfi Ov•o'tT)'tU, ono100Tjno'ts cruμμs<o;oK6 Ti 

cruvos6μsvo μs Oq>stA.ii OlKUicoμa (sK'tO£ 'tCOV OlKatC0μ6.'tCOV 1t0\J U1tO'tSAoUV 

avnKsiμsvo 'taKnKfi£ otan:payμu'tsuCT!]£ crs avayvcoptcrμBvl] ayopu KtVl]'trov a~trov) 

sni 'tOU Xp11μa't01t1cr'tconKou IOpuμa't0£" 

(2) 	 CTTI]V nspimco(jlj Xp11μa't01t1cr•conKou IOpuμa't0£ nou osv nspiypuq>s'tm CTTI]V 

unonapliypaq>o 1(19)(1) wu nap6V't0£ Ap9pou, onot0oii1t0'ts cruμμs'tO;oK6 ii 

cruvos6μevo μs oq>stl..Tj O!Kaicoμa sni 'tOU Xp11μa't01t1cr'tco't1Kou IOpuμa'tOc; (sK'tO£ 

'tCOV oiKmcoμu'tcov nou ano'tsl..ouv avnKsiμevo 'tUKnKfi£ otanpayμu'tSUCT1]£ crs 

avo.yvcopicrμBvl] ayopu KtVl]'tffiv a~irov), suv 

(i) lJ a~ia 'tOU cruμμs'tO;oKou ii cruvos6μsvou μs oq>stA.ii OtKmroμa'tOc; Ka9opil;s'tat, 

uμscra ii eμμscra, KUpico£ μs avaq>opu crm nspt0uma.Kli cr't01xsia sni 'tCOV onoicov 

oisvspyOUV'tUl IIA.11pcoμ8£ IJ11rfic; HIIA 1t0\J y 1tOKSlV'tat crs IJapo.KpUTI](jlj '1>6pou, 

Kat 

(ii) 11 KU't'l]yopia 'tCOV 01Kmcoμu'tcov 011μt0upyfi91]Ks μs crKoit6 't'l]V anoq>uyij TI]£ 

uno~o!..iic; cr'tOixsicov, crilμq>cova μs 't'l]V napoucra Luμq>covia · Km 

(3) 	 Ku9s Acrq>al.1cr'tfipt0 Luμ~6A.at0 μs A~ia E~o.yopuc; ii Luμ~6A.at0 IJpocr6ocov nou 

sKoioi:'tUt a.no Xp11μa'tOntcr'tconK6 1opuμa Ti 't'l]PEi'tUt m; Xp!]μa't01t1cr'tconK6 

1opuμa, Ml]V 'tCOV μ!] cruvoi:6μevcov μs i:nsvSucrsic; Km μ!] μITTU~t~umμcov 

cruμ~oA.aicov irpocr6ocov uμECT1]£ Ka'ta~oA.iic; nou EKoiOov'tm cri: eva q>ucrtK6 

np6crcono Kat KaA.umouv napox8£ crUV'tU~l]c; ii ava1t1]pia£ KU'tU~aU6μevi:£ cri: 8va 

4 

A.oyap1acrμ6 nou si;atpsitat an6 TOV op1crμ6 T01l Xp11μm:oo1Kovoμ1Kou 

Aoyapiacrμou cr'to Ilapcip'tl]μa II. 

Ka'tci napsrutCTl] 'tmv npo11youμevmv, o 6pos «Xp11μaT001Kovoμ1K6S Aoyapiacrμ6s» 

osv neptA.aμPcivst onmovoiino'te A.oyaptacrμ6 nou sl;atpsitat an6 TOV op1crμ6 't01l 

Xp11μaTOOlKOVOμtKOU Aoyapiacrμou CT'tO Ilapcip'tl]μa II. rm 't01lS crK01tOUS 'tl]S 

napoucras Luμc:pmvias, m otKatcilμam ano'tsA.ouv «aV'ttKsiμevo 'taKnKfis 

81anpayμci'te1lcrl]S» sciv uncipxs1 CTl]μavnK6S 6YKOS cr1JvaUaycilv 6crov ac:popci 'ta 

OtKatcilμa'ta cre otapKT] PciCT!], Kat ms «avayvmptcrμSV!] ayopci KlVl]'tWV a/;HOV» VOehat 

eva XP!]μancr'ti]p10 nou sivat sitiCT!]μa avayvmpmμevo Kat e1t01t'teUe'tat an6 KpanKij 

apJO'I CT'tl]V onoia supicrKe'tat 11 ayopci Kat sxs1 CTl]μavnKij s'tijma al;ia μeTOxrov crs 

cr1JvaUayi] crTO XP11μancr'ti]p10. fta TOUS crKonous 'tl]S napoucras unonapaypcic:pou 

1(19), eva OtKaimμa cre Xp11μaT01tlcr'tm'tlKO 18puμa oev sivat «UV'tlKeiμevo 'taKnKfis 

otanpayμci'te1JCT!]S» Kat A.oyil;;e'tal ms Xp11μaTOOlKOVOμtKOS Aoyap1acrμ6s eciv 0 

KciTOxos 'tou otKatcilμa'tOs (eK't6S an6 eva Xp11μa'to1t1cr'tmnK6 18puμa nou evspysi ms 

evotciμecros) eivat Kamxmp1crμevos m:a PtPA.ia U1l'tOU 't01l Xp11μa't01ttcr'tm'tlKOU 

IOpuμa'tOs. To npo11youμevo e8cic:p10 oev sc:papμ6l;;e'tat crs 0\Katcilμam Kamxmp1crμeva 

yia npcil'tl] c:popci crm PtPA.ia au'tOU tou Xp11μaT01t1cr'tm'tlKOU IOpiJμa'tOS np1v an6 'tl]V 1~ 

IouA.iou 2014, Kat 6crov ac:popci otKatcilμa'ta Kamxmp1crμsva yia npcil'tl] c:popci crm 

PtPA.ia U1l'tOU 't01l Xp11μaT01t1cr'tm'tlKOU IOpuμa'tOs 'tl]V ii μe'tcl 'tl]V 1~ IouA.iou 2014, eva 

Xp11μaT01t1cr'tmnK6 'IOpuμa osv anatmitat va sc:papμ61;;st 'to npo11youμevo socic:p10 npw 

an6 'tl]V 1~ Iavouapiou 2016. 

K) 	 0 6pos «KaTa9&TtKiiS Aoyapt«O'JlO'>» neptA.aμpcivs1 Kci9s sμnop1K6, tpsxouμevo, 

ano'taμte1l'tlK6 ii npo9scrμtaK6 A.oyapiacrμ6 ii A.oyapiacrμ6 PsPa10uμsvo an6 

mcr't01totl]'tlK6 Ka'ta9scrsmv, mcr'tonotl]nK6 anomμieuCT!]s, mmono111nK6 snevoucrsmv, 

n1crtono111nK6 oc:psiAiis, ii ciUo nap6μmo μscro nou 'tl]pehat crs eva 

Xp11μa't01t1cr'tmnK6 18puμa cr'to crUV1]9ss nA.aicrw 'tpc:msl;;tKcilv ii nap6μmmv 

opaCT'tl]plO'ti]'tmV. 0 6pos «KamesnKOS Aoyaptacrμos» 1teptA.aμpcivst entCTl]S Kci9e 

nocr6 nou 'tl]psitat crs acrc:paA.tcrnKT] smtpsia ouvciμet cr1JμpoA.aiou eyyu11μSV!]s 

an6ooCTl]s ii nap6μoias cr1lμc:pmvias yia 'tl]V KampoA.ii ii 'tl]V nimmcr11 't6Kou sni 'tou 

nocrou auTOu. 

KU) 	 0 6pos <v\oyaptllO'J10'> 0sμ«TO(jl1JMK1\9> CTl]μaiVel evav A.oyaptacrμ6 (1tA1]V 

Acrc:paA.tcr'tl]piou LuμpoA.aiou ii LuμpoA.aiou Ilpocr68mv) npos 6c:psA.os ev6s ciUou 

npocrcilnou cr'tOV onoio c:puMcrcrs'tat ono108ii1t0'te XPl]μa'tOmmmnK6 μScro ii cr1Jμp6A.ato 

1t01l 'tl]pet'tal npos snevo1JCT1] (nou neptA.aμpcivet, aUci oev nep10pil;;e'tat crs, μs'tOxes ii 

μspioia crs sm1psies, ypaμμcina, oμoA.oyies, μ1] eyyu11μeva oμ6A.oya ii ciUa 

anoostK'tlKci oc:psiAiis, cr1JvaUayts XP11μanK~ ii crs sμn6peuμa, cr1Jμpcicrsis 

avncr'tci9μm11s mcr'tm'tlKOU Ktvouvou, cr1Jμpcicrsis av'taUayi]s Pcicrsi μ11 

XP11μa'tOotKovoμ1Kcilv ostK'tcilV, cr1Jμpcicrsis ovoμacntKOU Kec:paA.aiou, Acrc:paA.tcr'ti]pta 

Luμp6A.ata ii Luμp6A.ata Ilpocr6omv, Kat onomoiino'ts ciUa OtKatcilμam ii napciymya). 

KP) 	 0 6pos «!:vμμ&'t'OXtKii AtKairoμa» CT!]μaivsi, CT'tl]V nepin'tmCTl] npocrmmKT]s smtpsias 

nou sivat Xp11μa't01t1cr'tm'tlK6 1opuμa, 01Kaimμa shs sni 't01l Ksc:paA.aiou shs sni 'tmv 

Ksporov 'tl]S npocrmmKT]s S'tatpsias. L'tl]V nepi1t'tmCT1] Kamntcr'tsuμa'tOS nou sivm 

Xp11μa't01t1ITTm'ttK6 18puμa, L1lμμB'tOJCIKO AtKaimμa esmpshat 6n KU'tSXSl 

onoiooiino'ts np6crmno A.oyil;;smt Kammcrteuμa'tOncipoxos ii otKatouxos 'tou cr1Jv6A.ou ii 

μtpous 't01l Kamntcr'tsuμa'tOs, ii onowoiinom ciUo c:pucrtK6 np6crmno exsi 'tOV 'tsAtK6 

npayμanK6 t;\.eyxo 'tou Kamntcr'tsiJμa'tOs. 'Eva Ka9opmμevo Ilp6crmno HIIA 

esmpshat ms 0tKa10uxos aUooanou Kamnmmuμa'tOs crs nepi1t'tmCT1] nou au't6 'tO 

Ka9optcrμevo Ilp6crmno HIIA txs1 'to otKaimμa va A.aμpcivst ciμecra ii f.μμscra (yia 

5 

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(}.,)! o Sod9 01dl}11>11ndJ1>y» «OtJrt9{)tf<l:I 13A)Drli.!D llA\l omy9grl<tD AU"(lL) no1 <tO)'O"(ogrlct3: 

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l,t 
 ''OD3rlrl;i lpt113dmodlL l,trlOADI!? <;>lL'O Ol '0rlct3lD)lL'Ol'O)I 

''OrlA13!?1)d'OlL 
 QJD;Jrl noX92oyo1A3 ( ipt1lID3dXOlL<t l,trloADI!? l,t pdolLrl 'OA '13A'(>grl'O"( 'OD3rl1) 
(i) cmiv nspi1t'l:rocrri Kam8snKou Aoyaptacrμou, o A.oyaptacrμ6~ 'tl]pshat an6 &va 

<pucrtK6 np6crrono nou sivat KcitotKO~ CT'tl]V EUTJVtKl'J ti.riμoKpa'tiu Kat o 't6Koi; nou 

Kum~cill!:'t"at crs au'l"6 to A.oyaptacrμ6 sivat civro 'trov 10 l>ol..apirov HIIA crs 

onotol>i]no'l"s riμspoA.oytaK6 S't"o~, i] 

(ii) cr'tl]V nspimrocrri XpriμatootKovoμtKou Aoyaptacrμou SK'l"6<; 'tOU Kam8s't"tKOU 

Aoyaptacrμou, o tl.tKatouxo~ Aoyaptacrμou sivat Kci'l"otKo~ 'ti]<; EUrivtKf)i; 

ti.riμoKpa'tia~, nsptl..aμ~avoμSVTJ~ 0v't6'tl]m<; 1tOU 1tlcr't01totsi 6n sxst 'tl]V <popoA.oyttj 

KatotKia 'ti]~ CT'tl]V EUrivtKT] ti.riμoKpmia, yta tov onoio Ka'tu~cilli'tat i] cr't"OV onoio 

ntcr'tcOVS'tat Stcr61>riμa lITJyTJ~ 'l"(OV HITA Kat U1tO'l"SAsi UV'l"lKSiμsvo U1t0~0ATJ~ crtotxsirov, 

l>uvciμst tou Kscpal..aiou 3 'ti]<; sv6'tl]'tU~ A i] tou KscpaA.aiou 61 'ti]~ sv6'tl]m~ LT tou 

Kci>l>tKa Ecrro't"sptKci>v Ecr61>rov 't"rov HIIA. 

K8) 	 0 6po~ «tl.11/.ro-r&oi; Aoyapiaaμoi; :n:poi; -ru; HIIA» crriμaivst &vav 

Xpriμa'l"ootKovoμtK6 Aoyaptacrμ6 nou 'tl]pshat an6 &va ti.riA.ouv EMTJVtK6 

Xpriμatontcr't"ro'l"tK6 11>puμa Kat KU'l"sxsmt an6 &va i] nsptcrcr6't"spa Ka8optcrμ&vu 

IIp6crrona HIIA i] an6 μia Mri AμsptKUVttj Ov-r6'tlj'l"U μs &vu i] nsptcrcr6't"spa 

EA.Syxovm IIp6crrona nou sivat Ka8optcrμ&va IIp6crrona HIIA. Ku'tci napsKKl..tcrri 't"rov 

avro't"Spro, &vai; A.oyaptacrμ6~ l>sv A.oy«;s'tat roi; ti.ril..ro't"So~ Aoyaptacrμ6i; npoi; ni; HIIA 

sciv UU't6<; 0 A.oyaptacrμ6~ l>sv sxst 'tClUto1totTJ8Si roi; ti.ril..rotfo~ Aoyaptacrμ6~ npoi; ni; 

HIIA KU't6ntv scpapμoyi]~ 'l"WV Kav6vrov l>foucrai; sntμSA.sta~ tou IIapap'l"i]μatoi; I. 

Kt) 	 0 6po~ «Aumiovxoi; Aoyapiaaμofo> crriμaivst np6crrono nou Ka'taxrop«;s'tat i] 

'tUUto1tOlSi'tat (O~ OtKatouxo~ XpriμatoOtKOvoμtKOU Aoyaptacrμou an6 to 

XpTJμU'tOntcrtronK6 11>puμa 1tOU 'tl]psi to A.oyaptacrμ6. IIp6crrono, SK't6<; an6 

Xpriμutontcr't"ronK611>puμa, nou TIIPSi XpriμatootKovoμtK6 Aoyaptacrμ6 npo~ 6cpsA.o~ 

i] yta A,oyuptacrμ6 6.AA.ou npocrci>nou ro~ avnnp6crronoi;, 8sμatocpul..aKai;, SV't"oA.ol>6xoi;, 

unoypcicprov, cr\iμ~oul..o~ snsvl>ucrsrov, i] svl>tciμscro~, l>sv A.oy«;smt l>tKatouxoi; tou 

A,oyaptacrμou yta toui; crKonou~ 'ti]~ napoucrai; LUμ<provia~· l>tKatouxo~ tou 

A.oyaptacrμou A.oyil;s'l"at to sv A.6yro ciAA.o np6crrono. fta toui; crKonou~ tou aμscrroi; 

nporiyouμsvou sliacpiou, o 6po~ «Xpriμatoittcr'l"ronK6 18puμm> 8sv nsptl..aμ~civst 

Xpriμatontcr'l"ronK6 11>puμa nou sxst opyavro8si i] cruma8si crs 'El>acpo~ 'trov HIIA. 

L'tl]V nspin'l"rocrt] AcrcpaA.tcr'l"i]ptou Luμ~ol..aiou μs Asia Esayopcii; i] LUμ~oA.aiou 

IIpocr68rov, tl.tKatouxo~ Aoyaptacrμou sivat 01t0to01']1t0'tS np6crrono sxst OtKairoμa vu 

M~st 'tl]V Asia Esayopci~ i] va aMcisst to l>iKatouxo TII~ cr\iμ~acrri~- Av Kav&va 

np6crrono lisv μnopsi va A.ci~st TIIV Asia Esayopci~ iJ va aUcisst tov litKatouxo, 

i'l.tKatouxo~ Aoyaptacrμou sivat ono108i]no'l"s np6crrono op«;smt crto cruμ~6A.ato ro~ 

KDpto~ Kat 01tOl00TJ1tO'l"S itp6crrono SXSt KUtoX1Jproμ6VTJ aitai'tl]crt] yta 'tl]V nATJpIDμTJ 

cr\iμcprova μs toui; 6pou~ tou cruμ~oA.aiou. Ka'l"ci 'ti] ATJSTJ AcrcpaA.tcr'tl]piou LUμ~ol..aiou 

μs Asia Esayopci~ i] Luμ~ol..aiou Ilpocr61>rov, Kci8s np6crrono nou 81Katou'l"at vu M~st 

nATJproμi] cr\iμ<prova μs to cruμ~6A.ato A.oyil;smt roi; i'l.tKatouxo~ Aoyaptacrμou. 

A.) 	 0 6po~ «Ilpoaro:n:o HIIA» crriμaivst &vu cpucrtK6 np6crrono noA.i'tl] ij KcitotKO 'trov 

HIIA, μla npocrronttj smtpsia i] KS<pUAatOUJClKTJ S'l"atpsia 1tOU sxst opyavro8si crni; 

Hvroμ&vs~ IIoA.twisi; i] cr\iμ<prova μs 'ti] voμo8scria 'l"WV Hvroμ&vrov IIoA.t'l"Stci>v Ti 

onotacrlii]ito't"s IIoA.t'tsiai; UU'l"cOV, &vu Kamnicr't"suμu sciv 

(i) &vu OtKacr'l"i]plO SV't6<; 'l"(OV Hvroμ&vrov IIoA.t'tStcOV ea sixs 'tl]V ssoucria cr\iμ<provu μs 

'tl]V tcrx\ioucra voμo8scria va sKlici>crst Ota'tays~ ij anocpcicrst~ avucpoptKci, oucrtacr'l"tKci, 

μs 61..a 'l"U l;ri't"f]μa't<l 1tOU cl1t'l"OV'tat 'ti]~ l>taxsiptcrt]~ toU KU'tCl1tlCT'l"SUμatoi;, Kat 

(ii) sva i] nsptcrcr6'tspa Ilp6crrona HIIA sxouv 'tl]V ssoucria vu s!..Syxouv 61..si; n~ 

oumci>listi; anocpcicrsii; tou KU'tantcr'tsuμato~, i] μta KATJpovoμia 8av6v-roi; nou sivat 

&vai; noA.i'tT]~ i] KcitotKo<; 'trov Hvroμ&vrov IIoA.t'tstci>v. H napoucra unonapciypacpo~ l(A.)­

spμTJVsUS'tat cr\iμcprova μs tov Kci>litKU Ecrro't"sptKci>v Ecr68rov 'l"WV HITA. 

7 
A.a) 	 0 6pos «Ka9opiaμivo Ilpoarono HIIA» crriμaivsi tva IJp6crrono HIJA, i>K't6S an6 •a 

aK61.ou9a: 

(i) Ks<paA.at0uxucr1 smipsia ot n'tl..ot Ks<paA.aiou TI'IS onoias ano•sl.ouv aV'tiKsiμsvo 

mKnKftS oianpayμa•eucrris crs μia ft nspicrcr6•sp~ avayvropicrμf;vss ayopss Ktvri•rov 

asirov· 

(ii) onoiaoftno•s Ks<paA.mouxiKft smipsia nou sivm μsl.os wu IBwu oisupuμf;vou 

cruvososμf;vou oμiAou, 6nros op~S'tat crw ap8po 147l(e)(2) 'tOU KroOtKa Ecrro'teptKcOV 

Ecr6orov •rov HIJA, 6nros μia Ke<paA.mouxiKft smipsia nou nspiypa<ps•m crw crriμsio 

(i)· 

(iii) w Kpaws 'trov Hvroμtvrov IJoA.i•sirov ft Ka8s unripscria ft 6pyavo nou 'tsl..ei un6 

'tf)V nA.ftpri KUpt6'tf)m 'tffiV Hvroμf;vrov IJoA.t'tstrov· 

(iv) onoiaoftno•s rtoA.t•sia 'tffiV Hvroμtvrov Ilol..t'tstrov, onowoftno•s 'Eoa<pos 'trov 

HIJA, onoiaoftno•s noA.inKft unofoaipscrri onotouoftno'ts an6 m avro•spro, ft 

onoiaoftno•s unripscria ft 6pyavo nou •sl..ei un6 'tf)V nA.ftpri KUpt6'tf)'ta ev6s ft 

nspicrcro•sprov an6 m avro•spro· 

(v) onowcroftno•s opyavicrμ6s nou anaUacrcrs•m an6 'tr) <popol.oyia pacrsi wu ap8pou 

501(u) wu KrootKa Ecrro•sptKrov Ecr6orov •rov HIJA ft onowoftno•s awμiK6 

np6ypaμμa cruV'tast006'tf)crrts 6nros opissmi mo ap9po 7701(a)(37) wu KrooiKa 

Ecrro•i:ptKrov Ecr6orov •rov HIJA· 

(vi) onotao~no•s •pani:sa 6nros opisi:•m crw ap9po 581 wu KrooiKa Ecrro•i:ptKrov 

Ecr6orov •rov HIJA· 

(vii) onoiooftno•s i:nevounK6 Ka'tanicrwuμa aKiVrtTI'IS nspt0ucrias 6nros op~i:mt cr'to 

apepo 856 'tOU KroOtKa Ecrro'tSptKcOV Ecr6orov 'tffiV HIJA. 

(viii) onoiaoftno•i: pu9μis6μsvri i:nsvou'ttKft smipsia 6nros opisi:mi crw ap9po 851 wu 

KrooiKa EcrrowpiKrov Ecr6orov •rov HIJA ft onoiaoftno•i: 0v't6'tf)m E')")'E')'paμμf;vri cr'tf)v 

Em'tponft Ks<pal..aiayopas 'tffiV HIJA ouvaμei wu N6μou nspi EnevounKrov Emipstrov 

wu 1940 (Investment Company Act, 15 U.S.C.80a-64)· 

(ix) 01totoOft7tO'tE KQ'tQ1tlcr'teuμa aμotpairov KS<pal..uirov 01tffiS opisemt CY'tO ap9po 

5 84( a) wu KmfoKa Ecrro'teptKrov Ecr6orov •rov HIJA· 

(X) 07tot00ft7tO'tE Ka'tanicr'teuμa 1tOU anat..Aacrcre'tat an6 'tr) <popol..oyia Ouvaμet 'tOU 

ap9pou 664(y) 'tOU KroOtKa EcrrowptKcOV Ecr6orov 'tffiV HIJA ft 1tOU nspiypa<pe'tat crw 

ap8po 494 7( a)(1) 'tOU KroOtKa Ecrro'teptKcOV Ecroorov 't(l)V HIJA. 

(xi) KU9E μscri'tf)S KtVrt'tcOV asirov, i;μnopsuμa'trov, ft napayroyrov XPriμa'tOOtKOVOμtKcOV 

μScrrov (nspW:tμpavoμf;vrov cruμpacri:rov ovoμacrnKou Ks<paA.aiou, cruμpacri:rov 

npoOi:crμiaKmv ayopanrol..rimrov, npo9i:crμiaKrov cruμpoA.airov Kat OtKatroμa•rov) nou 

i:ivm Kamxropicrμtvos ros •S'tows crs μri•proo cruμ<prova μi; TI'l voμoOi:cria •rov 

Hvroμtvrov IJoA.t'tstrov ft onotacroftnow IJoA.t'teias· 

(xii) KU8e μecrasrov, 6nros opisemt cr'tO ap8po 6045(y) 'tOU KrootKa Ecrro'teptKcOV 

Ecr6orov •rov HIJA· ft 

(xiii) onowoftno'tE Kamnicr'tsuμa nou anaUacrcrsmt an6 'tr) <popol.oyia Pacrsi 

crxflμaws nou ni:piypa<pi:•m mo ap9po 403 (p) ft 457 (s) •ou KrootKa Ecrro•i:ptKrov 

Ecr6orov •rov HIJA. 

A.p) 	 0 6pos «0V'tO'tl}'ta» crriμaivi:i sva voμiK6 np6crrono ft voμtK6 μ6p<proμa 6nros, yia 

napaoi:iyμa, w Kamnimeuμa. 

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A.oyapiacrμofr 

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mov A.oyapmcrμ6· Km 

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Alti ·1,triogoua 

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Of!Acilvovi:at aTT]V uitonapaypacpo 2(a) wu Ap8pou 2 TT]~ napouaa~ LuμcpOJvia~ mo 

JCP6vo Kat μi; wv i:p6no nou itsptypacpovi:at aw Ap8po 3 TTJ~ napouaa~ LUμcpOJvia~· 

~) yta m STTJ 2015 Kat 2016, uito~UM.st STT]aiOJ~ aTT]V Apμ6faa Apxfl TT]~ EUrivtKi]~ 

ti.riμoKpatia~ TTJV snOJvuμia Ka8s Mri Luμμi;i:sxovi:o~ Xpriμawmai:OJi:tKou I()puμaw~ 

aw onoio sxst itpayμawnotiiast Mf!pOJμS~ Kat w cruvoAtK6 1t0a6 aui:rov i:OJv 

itAf!pOJμrov· 

y) 	 cruμμopcprovsmt μi; n~ scpapμoai:es~ anati:i)as~ syypacpii~ aw μrii:proo aTT]v 

mwas/.,wa syypacpii~ yta w N6μo FATCA TT]~ Y1tf!psaia~ EaOJi:sptKrov Ea6.SOJv 'tOJV 

HIJA· 

.S) 	 aw ~a8μ6 nou eva ti.riwuv EUrivtK6 XpriμawittcrtOJnK6 1.Spuμa (i) svspysi OJ~ 

s~oumo.SoTT]μsvo~ XPriμawittmOJnK6~ .Staμsao/.,a~rii:TJ~ (yta wu~ aKoitou~ wu 

ap8pou 1441 WU Kro.StKa EaOJ'tSptKcOV Ea600JV 'tOJV HIJA) 1tOU Sl(Sl SmAS~St va 

ava/.,aμ~avst TTJV itpOJmpxtKi] su8uvri itapaKpuTTJcrri~ crUμcpOJva μs w KscpaAato 3 TTJ~ 

sv6TT]m~ A -i:ou KrofaKa EaOJtsptKrov Ea6.SOJv 'tOJV HIJA, (ii) sivat aUo.Sanii 

itpoaOJittKi] S'tatpsia nou sxsi smU~st va svspysi OJ~ aA,Ao.SaitiJ npoaOJittKii si:atpsia 

1tOU Otsvspys( itapaKpllTT]CYTj (yta WU~ aK01tOU~ 'tOJV ap8pOJV 1441 Kat 1471 WU 

Kro.StKa EaOJ'tsptKrov Ea6.SOJv 'tOJv HIJA), ii (iii) sivat aA/.,o.Sait6 Ka'taitiai:suμa nou 

sxst sniAS~st vu svspysi OJ~ uA,Ao.Sait6 Kamiticr'tsuμu itou .Sisvspysi napaKpUTTJC1f! (yta 

WU~ aK07tOU~ 'tOJV ap8pOJV 1441 Kat 1471 'tOU KrofaKa EaOJi:sptKcOV Ea600JV 'tOJV 

HIJA), 'tO'tS napaKpa'ts( w 30 'to~ sKa't6 oitmaa.Siinow IJA,f!pOJμii~ IJriyii~ HIJA nou 

Y it6Kst'tat as IJapaKpUTTJC1f! (!>6pou itpo~ oitoto.Siiitots Mri Luμμs•sxov 

Xpriμawnto'tOJi:tK61.Spuμa· Kat 

s) 	 aTT]V 7tSp(1t'tOJaTj ll.TjAOUV'tO~ EMTjVlKOU Xpriμawitta'tOJTIKOU rnpuμaw~ w onoio .Ssv 

nsptypacpsmt aTT]V uitoitapaypacpo 1 (&) wu itap6vw~ Ap8pou Kat itou npayμawitotsi, 

ii svspysi OJ~ svfaaμi;ao~ as axsari μs, ITAf!pOJμs~ IJriyii~ HIJA nou Y it6Kstv'tat as 

IJapaKpUTTJC1f! (!>6pou npo~ oitotO.Siiitow Mri Luμμs•sxov Xpriμawma'tOJ'tlK61.Spuμa, 

'tO ll.TjAOUV EMTjVlKO Xpriμawitta'tOJ'tlKO 'I()puμa itapSl(Sl as 01tOlOVOiiitoi:s aμi;ao 

7tAf!POJi:fJ aui:i)~ TT]~ IlAf!pOJμii~ AμsptKuvtKi]~ IIririJ~ HIIA nou Y it6Kst'tat as 

IIapaKpUTTJC1f! (!>6pou n~ irAripocpop~ nou anatwuv'tut yta TTJV napaKp<lTTJari Kut TT]V 

uno~oA,ii motl(stOJV as axsari μs aui:i) TT]V 7tATjpOJμii. 

Kai:a napsKtltcrri 'tOJV avOJi:spOJ, eva ti.riwuv EUrivtK6 Xpriμawitta'tOJnK61.Spuμa, as axsari μi; 

w onoio .Ssv Mf!pouvmt ot itpouno8sast~ aui:i)~ TT]~ napaypacpou 1, .Ssv un6Kst'tut as 

napaKpllTT]aTj .Suvaμi;t 'tOl) ap8pou 1471 WU KrofaKa EaOJ'tSptKcOV Ea600JV 'tOJV HIJA, SK'tO~ sav 

UU'tO 'tO i'l.f!AOUV EMTjVtK6 Xpriμawitta'tOJ'ttK61.Spuμa wy(l;smt ait6 TT]V Y7tTjpSaia EaOJi:sptKcOV 

Ea600JV 'tOJV HIIA OJ~ Mri Luμμs'tSl(OV XpTjμawitta'tOJ'tlK6 1.Spuμa crUμcpOJva μs TT]V 

unoitapaypacpo 2(~) wu Ap8pou 5 TT]~ itupouaa~ LuμcpOJvia~. 

2. AvaG't"olii i:rov Kavovrov no1l :Ezi:i:il:ovi:ai ui: Mn :E1lvi:pyao1uo1l5 Aoyap1aou01ls- Ot 

HvOJμSvs~ Ilo/.,t'tsis~ .Ssv anatwuv an6 eva ti.riA,ouv EUTjvtK6 Xpriμawma'tOJnK6 1.Spuμa va 

napaKpai:i)ast cp6po .Suvaμi;t WU ap8pou 1471 ii 1472 WU KrofaKa EaOJi:sptKcOV Ea600JV 'tOJV 

HIIA 6aov acpopil. A,oyuptaaμ6 nou TTJpSi'tat ait6 μri auvspyil.mμo OtKatouxo wyapmaμou ( 6itOJ~ 

opil;s'tat aw ap8po 1471(&)(6) WU KrofaKa EaOJ'tSptKcOV Ea600JV 'tOJV HIIA), ii vu KAstcrSt aui:6v 

w /.,oyaptuaμ6, sil.v fl Apμ6.Stu Apxfl i:OJv HIIA Aa.~st ~ 7tAf!pocpopis~ nou opil;ovmt aTT]V 

unoitapaypacpo 2( a) 'tOU Ap8pou 2 TTJ~ itapouaa~ LuμcpOJvia~, unoKsiμsvo a~ Otu'ta~s~ wu 

Ap8pou 3 TT]~ itupouaa~ LuμcpOJvia~, as axsari μi; UU'tO 'tO A,oyaptuaμ6. 

14 

3. El.Oum ArnμET<i>irw Trov Elll]VtK<i>v I:1lvTaF,to<ioTtK<i>v IlpoypaμuaTrov. Ot 

Hvroμ!Nss IloAt'tSIBs A.oyil;ouv 9sropouμsva ros cmμμopcpouμsva AXI i] airaUacrcr6μsvous 

npayμa,;iKous litKatoux;ous, avaAo-ya μs TllV nspin'troO'TJ, ym tous crKonous ,;rov ap9prov 1471 Km 

1472 tou KrooiKa Ecrro,;sptKrov Ecr6orov ,;ow HIIA, m EUTJVtKa cruvm~iooo,;tKa npoypaμμam 

1tOU 1teptypa<pOV'tat O'to Ilap<ipT11μa II. rm to O'K01t6 au,;6, !Na EMT]VtKO O'UV'ta~toOO'ttKO 

npoypaμμa,;a neptA!lμ~avst T11V Ov,;6T11'ta nou sx;et crucrm9ei i] eupicrKe'tm O'TllV Elll]vtKi] 

Al]μOKparta, Kat ollinemt an6 to Elll]VtK6 oiKato, i] npoKa9optcrμSvo cruμ~nK6 i] voμ1K6 

μ6pcproμa, nou A.sitoupyei μe crKon6 va x;opl]yei cruv,;a~ets i] cruv,;a~iooonKss napoxss Ti va 

anoK'ta stcr6ol]μa ym Tl1 x;opiJ'YTJO'TJ au,;rov ,;rov napox;rov O'Uμcprova μe T11V Elll]vtKT] voμo9ecria 

Km un6Kettat crs pu9μtO'l] 6crov acpopa ns etcrcpopss, Oiavoμes, T11V uno~oA.i] mmx;eirov, ~ 

x;opl]yies Km Tl1 cpopol.,oyia. 

4. Ta1JTonoin(!1) Kat AvTtμ&T6>m(!1) AUrov 0&ropouμEVrov ros I:1lμμoppouμEVrov AXI 

Kat AnallcumoμEVrov IlpayμaTtK<f>v AtKatourrov. Ot HvroμSves IloA.ue~ A.oyit;ouv Ka9e Ml] 

AT]AOUV EUT]VtKO Xpl]μatomcrtronK6 1opuμa ros esropouμsvo ros cruμμopcpouμsvo AXI ,, ros 

a=AA!lcrcr6μsvo npayμattK6 litKatoux;o, avfLAoya μs TllV nspimrocrTJ, ym tous crKonous tou 

ap9pou 1471 'tOU KrootKa Ecrro'teptKWV Ecr6orov trov HIIA. 

5. Et<itKoi Kavov&s AvapoptKa μ& I:1lv<i&oμEvES 0vTO!IJT&S Kat YnoKaTa<n!)μaTa n01i 

&ivat Mn I:1lμμETfyovTa XpnμaTomaTroTtKa I<ipuμaTa. Eav !Na EUT]VtK6 

Xpl]μatonicrtrottK6 1opuμa, nou Ka'ta ta aUa itATJpoi ns anatTT]crets nou neptypacpovtat crTllv 

napaypa<po 1 tou nap6vtos Ap9pou i] nspiypacpsmi crTllv =paypacpo 3 i] 4 tou =p6V'tos 

Ap9pou, ex;et μia I:uvos6μBVT] OV'tOTll'ta ,, U1t0KatUO'T11μa 1tOU Asttoupyei svt6s OtKatOOOO'tas 

nou anayopsilet crs auTi] Tl1 I:uvoe6μBVT] Ovt6T11m i] unoKatacrTllμa va itAT]poi anmTT]crets 

sv6s cruμμe,;ex;ovtos AXI i] esropouμsvou ros cruμμopcpouμevou AXI yia tous crKonous tou 

apepou 1471 toU KcbotKa EcrroteplKWV Ecr6orov t(l)V HIIA ,, i:x;et μia LUVOe6μBVT] Ovt6T11'ta ,, 

!Na unoKa,;6.crT11μa nou A.oyit;s,;m ros Ml] I:uμμs,;sx;ov Xpl]μato1tlO''tronK61opuμa μ6vov e~mTias 

Tlls A.iJ~TJs tou μsm~anKou Kav6va yia m AXI nspiopicrμ!Nl]s eu9uVTJs Kat m unoKa,;acrTT]μa,;a 

nepioptcrμ!Nljs euWVlJs O'Uμcprova μs ,;ous crx;enKous Kavovicrμous tou Y noupysiou OtKovoμtKrov 

trov HIIA, auto to EllT]vtK6 Xpl]μatontcrtrottK6 1opuμa s~aKoA.ou9ei va ~picrKe'tClt crs 

cruμμ6p<procrlJ μs tous 6pous Tlls napoucras I:uμcprovias Km e~aKoA.ou9ei va A.oyil;etm ros 

esropouμsvo ros cruμμopcpouμsvo AXI ,, anaAA!lcrcr6μeVOs npayμattK6s OtKaiouxos, aval..oya μs 

T11V nepilttrocrTJ, ym toUS crKonous tou 6.p9pou 1471 tou Kroouca EcrroteptKcbv Ecr6orov trov HIIA, 

μs T11V npoiin69eO'TJ 6tt: 

a) 	 to EMT]vtK6 Xpl]μato1ttO't(l)nK6 1opuμa esropei K6.9s tEtotCl LUVOe6μBVTj Ov't6T11ta ,, 

U1tOKat6.crT11μa ros ~ex;roptcrt6 Ml] I:uμμe'tSX:OV Xpl]μClto1ttO"t(l)ttK6 1opuμa yta toUs 

crKonous 61..rov trov anmTT]crerov uno~oA.iJs crtoix;eirov Km napaKpiiTllcrlJs Tlls napoucras 

I:uμcprovias Kat Ku9e ,;stom I:uvoe6μBVT] OV't6T11m i] unoKatiicrT11μa 

autoitpocroiopi/;e'tClt 1tPOs tOUs cpopeis napaKpUTllO'TJs ros Ml] I:uμμetex;ov 

Xpl]μatomcr,;ronK61opuμa · 

~) Kil.Se ,;i:'tom I:uvoe6μsVT] Ovt6T11m i] unoKa,;ilcrTllμa ,;autonoisi tous litKous tou 

A.oyapmcrμous HIIA Kat =~<iAAsi MlJpocpopies nou crx;eTil;ovmi μs autous tous 

Ao-yapmcrμous 6itros anmteitm ouvilμet toU a.pepou 1471 toU KrootKa EcrrotEptKWV 

Ecr6orov 't(l)V HIIA O'tO ~a9μ6 1tOU 61tt'tpem:,;m croμcprova μs Tl1 crx;enKi] voμo9ecria 7t0U 

ollinet Tl1 I:uvoe6μsVT] Ov,;6T11m i] unoKa'tucrT11μa · Km 

y) 	 Ku9e ti:'tom I:uvoe6μBVT] Ovt6T11m i] unoKat6.crT11μa osv npocreAKUet cruyKeKptμSva 

A.oyapiacrμous HIIA nou TllPOUV'tat an6 np6crrona nou oev sivm Ku'totKot O'Tll 

litKatooocria svt6s Tlls onoias eupicrKe't!lt auTT] TJ I:uvoe6μBVT] Ov't6T11ta i] 

unoKatiicrTllμa i] Ao-yapmcrμous nou T11pouv,;m an6 Ml] I:uμμs,;sx;ov,;a 

15 
Xp11μat0incrtronKa IOpuμaw itou oEV exouv crucrw8si crtt] otKatooocriu 6itou 

supicrKovtut autf.~ ot LUvos6μEVs~ Ovt6tt]ts~ ii uitoKatacrtijμata, Kut autf.~ ot 

Luvos6μEVs~ Ovt6tt]ts~ ii uitoKatacrtijμaw oEV XPl]crtμoitotolivtut ait6 t0 EU11vtK6 

Xp11μat0ittcrtronK6 1opuμa ii oitotaoiiitots aA.A.11 Luvos6μSV1] Ovt6t1]ta ym va 

itapaKaμwouv n~ u1t0XPSci>crst~ itou aitoppsouv ait6 tl]V itapoucra Luμcprovia ii t0 

ap8po 1471 tO\l Kci>otKU EcrrotsptKcDV Ecr6orov tOlV HIIA, ava'A.oya μs tl]V 1tSpt7ttOlcrt]. 

6. I:1lvtoviauos Xpovooiaypaμuatrov. Kata itapf.KKAt()l] trov itapaypacprov 3 Kut 5 tau 

Ap8pou 3 tl]~ itapoucra~ LUμcprovia~: 

a) 	 1] EU11vtKTj t-.11μ0Kpatia osv uitoXPsolitut vu aitoKtijcrst Kat vu avtaUa~st 

itA.t]pocpopis~ 6crov acpop&. 11μspoA.oytaK6 €.to~ itou itpo11yshat tau 11μspoA.oytuKOU 

&tou~ avacpoptKU μs t0 oitoio aitattsitat vu uitoBA.1180\iv itap6μots~ Mt]pocpopis~ crtl]V 

Y1t1]pscria EcrrotsptKci>v Ecr6orov trov HIJA ait6 cruμμstf.xovta AXI crliμcprova μs tou~ 

crxsttKOU~ Kavovtcrμou~ tO\l y 1t0Upysiou OtKovoμtKcDV tOlV HIJA. 

B) 	 1] EU11viKij t-.11μ0Kpatiu oEV uitOXPSOUtat vu apxicrst tl]V avwUayij itA.t]pocpoptci>v 

itptv ait6 tl]V 11μspoμ11via Kat&. tl]V oitoia ta cruμμstexovw AXI aituttsitut vu 

uitoB&.A.ouv oop6μots~ itA.t]pocpopis~ crtt]v Y 1t1]pscria EcrrotsptKci>v Ecr6orov trov HIJA 

crliμcprova μs tO\l~ crxsnKOU~ Kavovtcrμou~ tO\l y 7t0Upysiou OtKOVOμtKcDV tOlV HIJA. 

y) 	 ot Hvroμf,vs~ IJoA.ttsis~ oEV U7tOXPSOUvtut vu aitoKtijcrouv Kat vu avtaA.M~ouv 

Mt]pocpopis~ 6crov acpop&. 11μspo'A.oytaK6 eta~ itou itpo11ysitat tau itpci>tau 

l]μspoA.oytuKoli f.tau~ avacpoptK&. μs t0 oitoio 1] EU11vtKij t-.11μ0Kpatia aituttsitut vu 

U1tOKtijcrst KUt vu UVtaMU~St 1tA1]pocpopis~· Kat 

o) 	 Ot Hvroμf,vs~ IJoA.ttsis~ OE\! \l1tOXPSOUVtat vu apxicrouv tl]V avtaUayij Mt]pocpoptci>v 

itptv ait6 tl]V 1]μspoμ11via Kata tl]V oitoia 11 EUt]vtKTj l111μ0Kpatia aitattsitat vu 

apxfcrst tt]V avtaUayij itA.t]pocpoptci>v. 

7. I:1lvtoviaμos Opiaμrov μs to1lS Kavoviaμous to1l Yito1lpysio1l OiKovoμtKrov trov 

HIIA. Kat&. itapf.KKAt()l] tau Ap8pou 1 tl]~ itapoucra~ LUμcprovia~ Kat trov optcrμci>v itou 

itpoBUitovtat crta IJapaptijμU1:a tl]~ itapoucra~ LUμcprovia~, Kat&. tl]V scpapμoyij tl]~ itapoucra~ 

LUμcproviu~, 1] EU11vtKij t-.11μ0Kpatia μitopsi vu XP1Jcrtμoitotsi, Kat μitopsi vu sintpf.itst ma 

EU11vtK&. Xp11μat0incrtronK&. IOpuμata va XP1Jcrtμoitowuv, evav optcrμ6 itou uitupxsi crtou~ 

crxsnKoli~ Kavovtcrμou~ tou Y itoupysiou OtKovoμtKci>v trov HIJA avti tau avricrtaixou optcrμou 

crtl]V itapoucra LUμcprovia, μs tl]V itpoiiit68scrt] 6n autij 11 XPii()l] oEV itapaKroA.ust tau~ crK01t0u~ 

tl]~ itapoucra~ Luμcproviu~. 

i\p9po 5 


I:1lvspyaaia ITT11 I:1lμμ6p1J1ro«nJ Kat tl]V EnifJoA.1] trov Kavovrov 


1. MtKpa Kat AiaystptmiKa I:©aA.μata. Mm Apμ6otu Apxij yvrocrtaitotsi crtt]v Apμ6ota 

Apxij tou &.A.A.au Mf.pou~ 6wv 11 itpci>tt] avacpsp6μSV1] Apμ6ota Apxij exst A.Oyo va iticrtslist 6n 

otaXStptcrttKU ii &.A.A.a μtKpu crcp&.A.μata μitopsi va exouv Ol~ aitotilicrμa tl]V uitoBoA.1) 

scrcpaA.μf.vrov 1) sA.A.titci>v mmxsirov 1) vu exouv ro~ a1t0tf.A.scrμa &.lli~ itapaBt&.crs~ tl]~ itapoucra~ 

Luμcprovia~. H Apμ6otu Apxij autau tau <iA.A.ou Mspou~ scpapμ6sst tt]V scrrotsptKTj tl]~ 

voμo9scria ( cruμitsptA.aμBavoμf,vrov trov scpapμocrtsrov KUpci>crsrov) yta va aitoKtijcrst ta 

litop9roμf,va Katfi) itA.i)pl] crtmxsia i1 yta va sittA.ucrst &.lli~ itapaBtucrs~ tl]~ itapoucr~ 

Luμcprovia~. 

2. I:nμavttK!) Mn I:1l!!!l6p<pro<JTI 

16 

a.) 	 Mia. Apμ601U Apxi'l sv1Jμspc:Ovs1 't'IJV Apμ601U Apxi'l wu ciUou Mllporn; 6-mv ri npc:O't'IJ 

a.vmpsp6μSYTJ Apμ601U Apxi'l llxs1 01Umcr'tm<rn1 6n ucpima.m1 crriμa.vnJdt μl] 

cruμμ6pcprocrri μs n<; uitoXPsfficrst<; 1t0u itpo~Unov'tm CT't'IJV na.poucra. Luμcprovia. 6crov 

a.cpopci !\vu L'.!]A.ouv Xpriμm:omcr'tOlTit<6 1opuμa. CT't'IJV ciUri Oit<a.iooocria.. H Apμ68ta. 

Apxi'l a.uwu 'tou ciUou Mllpou<; scpa.pμ6ss1 't'IJV scrro'tsp1Jdt 't'IJ<; voμo0scria. 

(cruμitSpW:tμ~a.voμi\vrov 'tOlV scpa.pμocr'tEOlV t<Upfficrsrov) YIU vu a.vnμs'tromcrs1 't'lJ 

crriμa.vnidt μl] cruμμ6pcprocrri itou itsp1ypcicps'tm CT't'lJ yvrocrwnoi!]CTTJ. 

~) Eciv, CT't'IJV nspiITTOlCTTJ sv6<; L'.riA.ouv'to<; EUriv11<ou Xpriμa.wmmron1<ou IOpuμa.w<;, 

UU'tE<; ot SVEpys1s<; S1tl~0Af]<; 'tOlV 1<0.VOVOlV OSV S7tlAUCTOUV 'tO sf]'t'l]μa. 't'l]<; μl] 

cruμμ6pcproCTTJ<; sv't6<; nsp16oou 18 μrivc:Ov μe"tci 't'IJV npffi't'IJ yvromonoiricrri 't'IJ<; 

crriμa.vnJdt<; μl] cruμμ6pcpmCTTJ<;, 01 Hvroμi\ve<; Ilol..1'teie<; 0sropouv w L'.l]A.ouv EUriv11<6 

Xpriμa.wn1mron1<6 1opuμa. Mri Luμμe'tllxov XPTJμa.wmcr'tront<61opuμa. cri>μcprova. μe 

't'IJV na.poucra. uitoita.pciypa.cpo 2(~). 

3. Ava0&(J!J a& TpiTous Ilapoxous Y1t1!p&atrov. Kci0s Mllpo<; μnopsi vu sit1'tpEitS1 crm 

L'.riA.ouvw Xpriμuwmcr'tOlTit<ci IOpuμa.w vu XPricr1μonoiouv 'tpiwu<; ita.p6xou<; U1tfJpscric:Ov YIU vu 

't'l]pf]crouv 't~ U7tOXPefficrs1<; itou sm~ciUovw1 crs umci w Xpriμuwmcr'tOl'tlt<ci IOpuμa.w a.no i\va. 

Mllpo<;, 6itro<; itpo~l.iitS'ta.t CT't'l]V ita.poucru LUμcprovia., uMci a.ms<; 01 U7tOXPefficrs1<; ita.puμi\vouv 

CT't'IJV su0UV!J 'tOlV L'.riA.ouv'tOlV Xpriμa.wmcr'tOl'tlt<mv IOpuμci'tOlV. 

4. Ano'tp01rij 't!JS Anogmyiis !uno8ol..iis mmx&irov). Ta. Mi\pfJ scpupμ6souv 61..e<; ~ 

unupui't'l]w<; uitm'tf]crs~ y1u vu uito'tpEitouv w Xpriμa.wmcr'tOl'tlt<ci IOpuμa.w uit6 'tO vu 

uioeswuv nput<nt<ll<; nou !lxouv cr1<oit6 vu na.pa.1<ciμ1j1ouv 't'IJV uno~oA.f] crw1xsirov nou uitm'tei'tm 

ouvciμs1 't'l]<; itapoucru<; LUμcprovia.<;. 

ApOpo 6 


Aμotllaia A&aμE1l<J1] npoc; :Evv&xtGtJ 'tfJS Evi<Jxt>GtJ<; TIJ<; Ano't&l..&aμaTtKOTIJTac; 'tl]<; 


AvTaMa.yt]c; IIJ..11po<poptci>v Kat 'tl]<; Ata<pav&1ac; 


1. Auot8at6mTa. H Ku~EPVIJCTTJ 'tOlV Hvroμi\vrov Ilol..1'ts1c:Ov uvuyvropiss1 't'IJV a.vciyt<l] 

sni'tsu~ri<; 1croouvuμrov sit11tEorov a.μoi~uia.<; a.u't6μa.'t'l]<; uvwUa.yf]<; itA.!]pocpoptc:Ov μs 't'IJV 

EUrivtJdt L'.l]μot<pa.ria. H Ku~EPVIJCTTJ 'tOlV Hvroμllvrov Ilol..t'ts1c:Ov oscrμeusmt vu ~sA.nc:Ocrs1 

7tepa.t'tEpOl 't'l] 010.cpcivelU l<Ul vu evicrx;iJcrs1 't'l] crxscrri a.vwA.Aa.yf]<; 1tAl]pOcpop1c:Ov μs 't'l]V EMl]VtJdt 

L'.l]μOt<puria e7tl01Wt<OV'tU<; 't'l] 0ECT7tlCTl] t<UVOVlcrμffiv l<Ul U7tSpUCT1tlSOV'tU<; Km U7tOCT't'T]pisovm<; 't'l] 

crxsnJdt voμo0scria. npo<; siti'tsu~ri a.u'tmv 'tOlV 1croouvuμrov sntitEorov a.μ01~0.ia.<; a.u't6μa.'t'l]<; 

uvwUa.yf]<; itA.1]pocpop1c:Ov. 

2. AvTtU&Tc07ttG1J Trov Evliulμ&arov 111..nprouci>v (Passthru payments) Kat Trov 

AKaOaptmrov Eaolirov. Ta. Mspl] oscrμei>ovw1 vu spyucrwuv a.it6 1<0\VOU, μa.si μs ~ 

L'.11<mooocrie<; E'ta.iprov, y1U vu uvuit'ti>~ouv μia. itpa.t<nJdt t<m a.ito'tsl..ecrμunJdt svuAA.a.1<'t1Jdt 

itpocrsyyicrri itpo<; sni'tsu~!J 'tOlV cr'toxrov 't'l]<; nol..1't1Jdt<; 'trov na.pa.t<pu'tf]crsrov crn<; onoie<; 

U1t01<e1VWI Ol 0.AAoOU1tE<; svotciμscrs<; Ml]pOlμE<; (passthru payments) l<Ul w Ut<a.0ciptcrw EO"OOU 

7tOU vu eAU;(lO"'t01tOIBi 't'l]V sm~cipuvcrri. 

3. T&K!11Jpiroa!J Trov Aoyaotaauci>v nov T!JpouvTat KaTa I!JV Hu&oounvia 

Ilpoalitop1auou. 'Ocrov a.cpopci wu<; L'.ril..ro'tfou<; Aoya.p1Ucrμou<; itou 't'l]pouvw1 a.no i\va. L'.l]A.ouv 

Xpriμuwmcr'tront<61opuμa. t<a.'tci 't'IJV Hμspoμrivia. I1pocroiop1crμou: 

u) 	 01 Hvroμi\ve<; IIoA.1TSie<; oscrμe\>OV'tUl vu t<a.0tspc:Ocrouv, EOl<; 't'l]V 1q Ia.voua.piou 2017' 

y1U 't'IJV uno~oA.f] crw1xsirov uvucpop11<ci μs w 2017 t<ut w sit6μsva. E't'IJ, 1<a.v6vs<; itou 

17 
ea U1W.t'tOUV U7t6 'tU ~11AoUV'tU AμzptKUvtK<i Xp11μuwmcnronK<i IOpuμu·m TI'JV 

U7tOKTI'JCITJ Kut UitoPoA.ii 'tOU Ell11vtKOU AcI>M K<i0e ~tKutouxou ~11/(roi;fou 

Aoyuptucrμou itpo<; TI'JV Ell11v1Kij ~llμOKpunu, 6itro<; U1tU\1:ehut ouv<iμst TI'JS 

uitoitupuyp<iqiou 2(p)(l) wu Ap0pou 2 TI'JS itupoucrus Luμqirovius· Kut 

p) 	 H Ell11v1Kij ~llμOKpunu oscrμeUe'tU\ vu KU0tep6icrst, ero<; TI'JV 1~ Iuvouupiou 2017, yiu 

TIJV uitoPoA.ii mmxsirov uvuqioptK<i μz w 2017 Kut m sit6μzvu eTIJ, Kuv6vss itou eu 

uitutwuv uit6 i;u ~11A.ouvm EA.A.11v1K<i Xpriμuwiticri;ronK<i IOpuμui;u TI'JV uit6KTIJ<J11 wu 

AμzptKUV\KOU AcI>M K<i0s Ku0optcrμevou IIpocrffiitou HIIA, 6itro<; U7tU\1:ehut ouv<iμst 

TI'JS u1t0itupuyp<iqiou 2(u)(l) wu Ap0pou 2 TI'JS itupoucru<; Luμqiroviu<;. 

Ap0po 7 


l:11vfir&ta cnt'(V Eljlap11oy1] 't'01> N611011 FATCA 6& AtKatoaoaw<; E't'aiprov 


L LTI'JV Ell11vtKij ~llμOKpunu xop11yshut w itpov6μto 01tO\COVoij1tO'l:e 7teptcrcr6wpo 

euvo'iKffiv 6prov <JUμqirovu μs w Ap0po4 ii μz w IIup<ipTIJμU I TI'JS iw.poucru<; Luμqiroviu<; itou 

crxs'rii,;ovi;ut μz TIJV sqiupμoyij wu N6μou FATCA cri;u Ell11viK<i Xp11μuwn1cri;ronK<i IOpuμum, 

Ol Oitoiot itupexovmt <Jc <iU11 ~\Kutooocriu Emipou P<icret Uitoysypuμμtvri<; otμspous cruμqiroviu<; 

ouv<iμst TI'JS 01tOlU<; 11 <iA.A.11 ~\Kutoliocriu Ei;uipou oscrμzue'l:Ut vu uvuMPet 't'\S ilite<; U1tOXJlecO<JetS 

μz TI'JV EU11v1Kij ~llμoKpunu itou itspiyp<iqiovi;ut crm Ap0pu 2 Kut 3 TI'JS itupoucru<; Luμqiroviu<;, 

Kut uit6Ket'l:ut crwu<; ilitou<; 6pou<; Kut cruv0ijKe<; 6nro<; iteptyp<iqiovi;ut crs uu't'ijv Kut crw Ap0pu 5 

ero<; 9 TI'JS itupoucrus LUμq>roviu<;. 

2. Ot Hvroμtvs<; IIoA.t'l:ele<; yvroITT07t0\0UV <J't'llV Ell11v1Kij ~llμoKpunu mx6v i;famous 

iteptcrcr6i;spo suvo'iKOu<; 6pou<;, ot oitoim tcrxl)ouv uuwμ<i•ro<; criiμqirovu μs TIJV nupoucru 

LUμq>roviu cos s<iv uuwi 01 6pot vu KU0opi1;ovi;uv CTTI'JV itupoucru Luμqiroviu, KU\ n0CV'l:ut <Jc l<JxU 

uit6 TIJV 11μspoμ11viu uitoypuqiij<; TI'JS cruμqiroviu<; itou evcrroμui;ffivst wu<; euvo'iK6i;spou<; 6pou<;, 

su6<; s<iv 11 EU11viKij ~llμoKpunu upvri0si syyp<iqiro<; TIJV sqiupμoyij wu<;. 

Ap0po8 


Aia~o11l!:uas1<; Kai Tpoiroirou\a&i<; 


L Le itepiiti;rocr11 itou uvariljlouv liucrKoA.ie<; <JTIJV sqiupμoyij TI'JS itupoucru<; Luμqiroviu<;, 

01tOt01iijitO'l:e U7t6 1:(). Mep11 μitopsi vu s11'fiicrst TI'! lite~uyroyij limPouA.eucrsrov 7tp0Ketμevou vu 

uvu7tmx0ouv m Kui;aU11A.u μt'l:pu npo<; limcrqi<iA.imi TI'JS 'fiiPll<JllS TI'JS itupoucru<; Luμqiroviu<;. 

2. H itupoucru LUμq>roviu μ1t0pei vu 1:p01t01t01110ei KU1:01ttV eyypuqi11s uμmpuiu<; cruμqiroviu<; 

i;rov Mspffiv. E<iv liev cruμqirovri0si lituqiopsnK<i, uu't'ij 11 i;pononoi11CITJ i;i0swi crs icrxl) μtcrro i;rov 

iliirov limlitKucriffiv nou opisovmi CTTI'JV iw.p<iypuqio 1 wu Ap0pou 10 TI'JS itupoucru<; Luμqiroviu<;. 

Ap0po 9 


Ilapap't'ijJla't'a 


Tu IIapap't'ijμum uitmsA.ouv uvun6critucrw μepo<; TI'JS itupoucrus Luμqiroviu<;. 

Ap0po 10 


Atapm:ia '11<; l:11111J1rovia<; 


L H itupoucru Luμqiroviu n0e'l:U\ O"e lO"xlJ KCl'l:U TI'JV 11μepoμ11viu TI'JS fyypuqi11s 

yvrocr1:0itoi11crris TI'JS Ell11vtKij<; ~llμoKpui;iu<; itpo<; ns Hvroμeve<; IIoA.ii;sie<; 6n 11 Ell11vtKii 

~llμOKpUTIU exet o/,,otl11pfficre\ 't'\S U7tUpUlTIJ1:e<; e<JCO'l:eptKe<; TI'JS litUOlKU<Jle<; ym TI'J 0e<J11 O"e lO"xlJ 

TI'JS nupoucrus Luμqiroviu<;. 

18 

2. Oitoto0ipt0te cm6 m M!':pt] μnope( vu KumyyeW>t 'tl]V itupoucm 1:uμcpcoviu KUt6mv 

8yypucp11~ yvcocrtoitoi11crri~ 'ti]~ KumyyeA.iu~ crto 6.Uo Mi:po~. Aun'I 11 KUtuyyeA.iu ti8emt cre tcrx\J 

'tl]V npffi'tt] 11μ8pu tou μi]vu itou uKoA.ou8ei 'ti] A.i]/;11 'ti]~ 12μ1]V1]~ itept6oou μet&. 'tl]V 11μepoμ11viu 

'ti]~ yvcocrtoitoi11crri~ 'ti]~ KumyyeA.iu~. 

3. Tu M!':pt], itptv un6 'tl]V 31 ~ LieKeμ~piou 2018, Oiu~ouA.euovtm μe KUA.ij iticr'tl] co~ itpo~ 

'tl]V tp01t01t0t1]0"1] 'ti]~ nupoucru~ Luμcpcov(u~, 01tCO~ KptVB'tut U1tUpUt'tl]'tO fficrte VU U1t1]Xel 'tl]V 

itp6ooo em 'tCOV oecrμeUcrecov 1tOU opii;ovmt crto Ap8po 6 'ti]~ itupoucru~ 1:uμcpcoviu~. 

LB B1tl~B~uicocrri 'tCOV UVCO'tEpCO, Ot Uitoyp6.cpovte~, v6μtμu el;oucrtoOO'tl]μEvot ytu UU'tO U1t0 ~ 

Ku~epvi]cre~ wu~, uvnmoixco~, uitEypulJIUV 'tl]V itupoucru 1:uμcpcoviu. 

'Eytve O"'tl]V A~{_., 0.... , cre ouo uvtiypucpu, O"'tl]V AyyA.tKij Kut viv EU11v1Kij yA.rocrcru, 6A.u 

w Keiμevu eivm el;icrou uu8evnK6., 'tl]V t'\. ~ 11μ8pu wu lqvoo14\\ ~.,.20_fr 

rIA TI!N KYBEPNH1:H TON 

HNQMENQN IIOAITEIQN TH1: 

AMEPIKH1:: 

fIA THN KYBEPNH1:H THL 

EAAHNIKH1: LiHMOKPATIA1:: 

19 

IIAP APTHMA I 


YIIOXPE!!I:EII: AEOYI:AI: EIIIMEAEIAI: rIA THN TAYTOIIOIBI:H KAI YIIOBOAH 


I:TOIXEI!!N AHA!!TE!!N A OrAPIAI:M!!N IIPOI: TII: HIIA KAI IIAHP!!M!!N IIPOI: 


OPII:MENA MH I:YMMETEXONTA XPHMATOIIII:T!!TIKA IAPYMATA 


1. rEVtKa. 

A. H EUrivtKI] AriμoKparia mmus( ait6 'ta AriA.ouvru EA.A.l]vtKci Xrriμawmmo:mxci 

IOpuμam va s<papμ61,;ouv ~ OtctOlKUO"tss ofoucras smμsA.stcts 1tOU itSPIBXOV'tm O"'tO itap6v 

Ifopcip'tl]μa I itpoKstμ8vou va 'tauwitmouv wus AriA.co'tfous Aoraptctcrμous itpos ns HIIA Km 

wus A.oyaptctcrμous itou 'tl]pouvmi ait6 Mri Luμμs'tSXOV'ta XpriμawmmconKci IOpuμam. 

B. rtct 'to~ crK01tous 'tlls Luμ<pco~, 

1. DA.a m 1t0crci crs ooA.ciptct SK<ppcil,;ov'tm crs ooA.ciptct HIIA Kat A.oyi/,;smt 6n 

itsptA.aμ~civouv 'tO tcroouvaμ6 'tOUs crs ci/J..a voμicrμa'ta. 

2. EK'tOs sciv itpo~A.Sits'tm otct<pops'tlKU O"'tl]V itapoucra, 'tO uit6A.omo ti l] a~ia sv6s 

A.oyaptctcrμou itpocroiopil,;smt 'tlJV 'tsA.sumia riμspa 'tou riμspoA.oyiaKou swus ti ciUris 

av'ticrtmrns itspi6oou uito~oA.tis crwixsicov. 

3. Dmv w Ka'tromw 6pto uitoA.oiitou ti a~ias itpsitst va itpocrotoptmsi Ka'tci 'tl]V 

Hμspoμrivia Ilpocrotoptcrμou ~cicrst wu itap6vws Ilapap'tfiμaws I, w crxsnK6 uit6A.omo 

ti a~ia itpocroiopi\;smi Ka'tci 'tl]V riμspa sKsivri ti 'tl]V 'tSAsu'taia riμspa 'tlJs mpi6oou 

uito~oA.tis crwixsicov ri oitoia A.tiyst aKpt~cils itptv ait6 'tl]V Hμspoμrivia I1pocroiopicrμou, 

Km 6mv 'to Ka'tromw 6pto uitoA.oiitou ti a~ias itpsitet va itpocrotoptcr'tsi Ka'tci 'tl]V 

'tsA.sumia riμSpa sv6s riμspoA.oyiaKou S'tous ~cicrsi 'tou itap6V'tos Ilapap'tfiμaws I, w 

crxsnK6 uit6A.otito ti a~ia itpocroiopil,;smt Ka'tci 'tl]V 'tsmmia riμspa wu riμspoA.oytctKou 

S'tOUs ti ciA.A.ris avncr'tOlXlls itspt6oou Uito~oA.tis O"'tOtxsicov. 

4. YitoKsiμsvo O"'tlJV uitoitapciypa<po E(l) 'tou 'tμtiμaws II wu itap6V'tos 

Ilapap'tfiμaws I, svas A.oyaptctcrμ6s A.oy(\;smt cos AriA.co'tfos Aoyaptctcrμ6s itpos 'tts HIIA 

ait6 'tl]V riμspoμrivia Ka'tci 'tl]V oitoia muwitoishm cos 'tS'tOtos cruμ<pcova μs ns 

OtctOlKUcriss ofoucras smμsA.stcts 'tOU itapOV'tOs I1apap'tfiμa't0s I. 

5. Eciv osv itpO~ASitS'tm Otct<popsnKci, Ol itA.ripo<popiss crxsnKci μs Al]ACO'tfo 

Aoraptctcrμ6 itpos ~ HIIA uito~citJ..ovmi s'tl]cricos Kmci w riμspoA.oytctK6 sws itou 

smmi wu swus w oitoio a<popouv ot itA.ripo<popiss. 

r. Os SVUMUK'tlKTj O"'ttS OtctOlKUO"tss 1tOU itsptypci<pOV'tm crs Kci9s 'tμtiμa 'tOU itapOV'tOs 

Ilapap'tfiμaws I, ri EUrivtKI] AriμoKparia μitopsi va sm'tpSitst cr'ta AriA.ouvm EIJ..riviKci 

Xpriμa'toittcr'tconKa IOpuμam va ~acrtc;ovmi crns OiaOiKacriss itou itspiypci<pov'tm cr'tous 

crxsnKous Kavovicrμous wu Y itoupysiou OtKovoμtKrov 'tCOV HIJA itpoKstμ8vou va s~aKpt~rocrouv 

sciv 8vas A.oraptctcrμ6s eivm AriA.co'tfos Aoyaptctcrμ6s itpos 'ttS HIJA ti A.oraptctcrμ6s itou 'tl]pshm 

ait6 Ml] LUμμs'tSXOV XpriμawmmconK6 1opuμa. H EUrivtKI] AriμoKparia μitopsi va smtpsitst 

crm AriA.ouvm EIJ..rivtKci Xrriμawittcr'tCO'ttKci IOpuμam va itpo~ouv crs μia 'tS'tOtoU i>ioous 

sittA.oyfi ~sxcoptcr'ta ytct Kci9s 'tμtiμa 'tou itap6vws I1apap'tfiμaws I, shs crs 6,n a<popci 6A.ous 

wus crxi>nKous XpriμawoiKovoμtKous Aoraptctcrμous site ~sxcoplO"tci, cre 6,'tt a<popa 

01t0tctotiitote cra<pcils itpocrotopicrμSvl] oμcioa tswtrov A.oyaptctcrμrov (6itcos avci wμSa 

smxstpl]μanKl]s opacr'tl]pt6'tl]ms ti 'tOV t6ito 6itou 'tl]peitm o A.oyaptctcrμ6s)­

napapniμa I - 1 
II. IlpoiinapxovTES AToUtKoi Aoyaptmruoi. 01 aK6Afiu801 Kav6v~ Km otalhKacriss 

icrxiJouv yta wv crKon6 Tris muwnoirtcrt]S 'trov Aril..ro'ttrov Aoyap1acrμrov npos TIS HIJA μsm~u 'trov 

Ilpoiinapx6V'trov Aoyaptacrμrov nou Tr\POUV'tm an6 qmcr1Ka np6crrona («IlpoiinapxoV'tES A1:0μ1Koi 

Aoyaptacrμoi»). 

A. Aoyaptmruoi itOll Asv AitmTEiTm va ESETmnouv, va TallTonoinOouv !) va Anl.ro8ouv. 

EK't6s av w AriA.ouv EUriv1K6 Xpriμawmcr'troTIK61opuμa ano<pacricrs1 ota<pops't1Ka, si'ts crs 6,TI 

acpopa 6A.ous wus IIpoiinapxoV'teS A1:0μ1Kous Aoyap1acrμous, si'ts, ~sxrop1cr'ta, crs 6,TI acpopa 

ono1a8iiito'ts cra<pros npocr810p1crμEvri oμaoa 'tE'totrov A.oyaptacrμrov, 6nou 01 Kav6vss scpapμoyi]s 

O"Tr\V EUriv1Ki] AriμoKparia npoBA.Enouv μta 'tE'tOta sntl..oyi], 01 aK6A.ou801 IlpoiinapxoV'tss 

A1:0μ1Koi Aoyaptacrμoi osv aitm'tsi'tm va s~smmouv, va mu1:0no1ri8ouv ii va oriA.ro8ouv ros 

AriA.ro'tfo1 Aoyaptacrμoi npos HIIA: 

I. Luμ<prova μs Tr\V unonapaypacpo E(2) wu nap6vws 'tμiiμaws, Ilpoiinapxrov 

A1:0μ1K6s Aoyaptacrμ6s μs uit6A.omo ii a~ia 1tOU OeV U1tepBaivs1 't~ 50.000 ooMpta HIIA 

Ka'ta T11V Hμspoμrivia Ilpocrlhop1crμou. 

2. Luμ<prova μs Tr\V unonapaypacpo E(2) wu nap6V'tos 'tμiiμaws, Ilpoiinapxrov 

A1:0μ1K6s Aoyap1acrμ6s nou eivm AcrcpaA.1crTi]p10 LuμB6A.a10 μs A~ia E~ayopas ii 

LuμB6A.ato Ilpocr68rov μs un6A.omo ii a~ia 250.000 ooMpta HIIA ii μtKp6'tepo KCI'tU Tr\V 

Hμspoμrivia Ilpocro10p1crμou. 

3. 'Evas Ilpoiinapxrov A1:0μ1K6s Aoyaptacrμ6s nou eivm AcrcpaA.1crTi]p10 :EuμB6A.mo 

μs A~ia E~ayopas ii LuμB6A.a10 Ilpocr6orov, μs Tr\V npoiin68scrt] 6TI ri voμo8scria ii 01 

KavovtcrTIKES puOμicrs~ TllS EUrivtKi]s AriμoKparias ii 'trov HvroμEvrov IIoA.ustrov, 

anmptnouv oucrtacrTIKa Tr\V n<llA.rtcrt] ev6s 'tfamou AcrcpaA.tcrT11piou LuμBoA.aiou μs A~ia 

E~ayopas ii LuμBoA.aiou Ilpocr6orov crs KawiKous 'trov HIJA (n.x. sav w cxV'ttcr'totJCO 

XpT)μCl't01tlO"'t(l)TIK6 1opuμa oev sivm KCI'tClJC©ptcrμtvo crUμ<p©VCl μs 'tO OlKCI!O 't(l)V HIJA, 

Km w oiKato TllS EUriv1Ki]s AriμoKpa'tias aitm'tsi T11V unoBoA.ii cr1:01xsirov ii T11V 

itapaKpUTr\O"T) O"JCS'ttKU μs ta acr<paAtcrTIKU itpoi:6V'ta 1tOU KCI'tEJCOV'tat ait6 KCI'tOlKOUS TllS 

EUriviKi]s AriμoKparias. 

4. 'Evas Ka'ta8eTIK6s Aoyaptacrμ6s μs uit6A.omo 50.000 ooMpta HIIA ii μtKp6'tepo. 

B. AtalltKaaiEs ES&Taqns ym IlpoiinapxovTES AToUtKous Aoyaptaauous us Ynolomo !) 

AE,ia KllTQ T!)V Huspounvia IlpoalltoptGUOU, ltOll Ynsp8aivEt TIS 50.000 ooMpta HllA 

(250.000 ooMpta HllA yta Aaq>altGT!)pw l:llu86law UE AE,ia EE,ayopas ij l:llμ66lato 

Ilpoaoorov), alM AEV Ynsp8aivEt TO 1.000.000 ooMpta HllA (<<Aoyaptaauoi Xa!11JAOTEP!JS 

Ali,iaS»). 

I. 'EpEllva as HlBKTpovtKo Apnio To AriA.ouv EUrtvtK6 Xpriμawntcr'troTIK6 

1opuμa o<psil..e1 va speuvi]crs1 crm T)AsK'tpovtKros aval;riTT]crtμa cr'tmxsia nou T11pouvm1 

an6 'to AriA.ouv EA.A.rtvtK6 Xpriμa'to1tlcr't©TIK61opuμcx yta 01t0ta8iiito'ts an6 TIS aK6Afiu8ss 

O"J(e'ttKES μs HIJA evos~s~: 

a) TaU't01t0lT)O"T) 'tOU AtKCI!OUJCOU Aoyap1acrμou ros 1t0AiT11 ii KCI'tOlKOU 't(l)V 

HIIA, 

napapniμa I - 2 
y) Tpsxoucm mxuopoμua'l olliU9UVCTT] f] oteu9uvcrri KU'tOlKtU<; cr-ru; HIIA 

(cruμ7tepWiμ~uvoμSVTJ<; i:uxuopoμiKf]<; 9upiou<; crn<; HIJA), 

o) Tpsxcov upt9μ6<; 1:TJAecp6Jvou cr-ru; HIIA, 

s) IIuyts<; EV'!:OAS<; ym μsi:ucpopu KscpuA.uicov crs A.oyupmcrμ6 nou 1:fJpsimi cri:i<; 

HIIA, 

cri:) Icrx;6ov nA.ripsl;oumo f] otKuicoμu unoypucpf]<; nou xopriyshut crs np6crcono 

μs olliU9uvCTT] crn<; HIIA, f] 

iJ Mia otsu9UVCTT] μs 'l:TJV SVOSlSTJ «cppovnot 'tQ1))) f] olliU9UVCTT] «cpuA.ul;ri<; 

UMTJAoypmpiu<;» 1t01l sivut TJ μovat5uclj oteu9uvCTT] 1t01) om9fast (Jta upxsiu 't01l 'tO 

AriA.ouv EA.A.rivtK6 Xpriμuwmcri:conK6 1opuμu yiu wv AtKutouxo Aoyupmcrμou. 

Ls 7tepini:cocrri IIpoiinupxovi:o<; A wμiKou Aoyupiucrμou nou u1t0i:sAf:i Aoyupmcrμ6 

XuμriA.Oi:spTJ<; Al;iu<;, μiu oisu9uvCTT] «cppovi:iot wu» sKi:6<; i:cov HIIA f] μiu 

otsu9UVCTT] «cpuA.usTJ<; UMTJAoypucpiu<;» osv escopouvi:ut CO<; svosil;st<; <JXS'l:lKS<; μs 

i:t<; HIIA. 

2. Av KU'l:U 'l:TJV TJAeKi:povtKf] spsuvu osv ~ps9si KUμiu U1t0 n<; crxsuKs<; μs -ru; HIIA 

svosil;st<;, 1t01l nupun9svtat CT'l:TJV 1l1t07tUpuypucpo B(l) 't01l 7tup6vw<; i:μf]μuw<;, i:6i:s osv 

U1tUl1:Shut Kuμiu nspunspco svspystu μllXPt<; O't01l unupl;st uUuyf] cru<; 7tSplCT1:UCTSl<; TJ 

onoia vu sxsi co<; unoi:ilicrμu 1:TJ criJvosCTT] μtu<; f] 7teptcrcr6i:spcov sv0sil;scov crxsi:tKcOV μs -ru; 

HIIA μs w A.oyupmcrμ6 f] o A.oyupmcrμ6<; vu Kutacri:si Aoyuptucrμ6<; Y'JITIAfj<; Al;iu<;, 

6nco<; 7teptypucpsi:ut CT'l:TJ~ nupuypucpo Awu nup6vw<; i:μf]μui:o<;. 

3. Av KU'l:U 'l:TJV TJAeK1:povtKf] spsuvu ~ps9si 01tOlUOfj1t01:S U1t0 1:l<; crxsuKS<; μs -ru; 

HIIA svosil;st<; nou nupunesvi:ut CT'l:TJV unonupuypucpo B(l), f] uv unupl;si uA.A.uyf] cru<; 

7teptcri:ucrsi<; TJ onoiu sxsi co<; unoi:sAf:crμu 1:TJ crUVOSCTT] μtu<; f] 7teptcrcroi:spcov svosii;scov 

crxsuKcOV μs 1:l<; HIIA μs w A.oyuptucrμ6, i:6i:s 'tO AriA.ouv EMTJVlKO XpTJμClW1tl<J'l:C01:lKO 

'Iopuμu ocpsiA.st vu A.oy{Sst w A.oyupiucrμ6 co<; AriA.roi:fo Aoyupmcrμ6 npo<; n<; HIIA, sKi:6<; 

suv sntA.Sl;si vu scpupμ6crst 'l:TJV unonupuypucpo B( 4) wu 7tUp6vi:o<; i:μf]μuw<;, Kut icrx;6si 

μiu un6 u<; sl;utpscrsi<; 'l:TJ<; uno1tUpuypucpou uui:f]<; 6crov ucpopu uui:6v wv A.oyupmcrμ6. 

4. IIupu 'l:TJV sl;supSCTT] roxov svosil;scov crxsuKcOV μs 1:l<; HIIA ~U(JSl 'l:TJ<; 

unonupuypucpou B(l) wu nup6vw<; i:μf]μuw<;, svu AriA.ouv EUrivtK6 XpriμuwntmconK6 

1opuμu osv U7tuti:sfrut vu A.oy{Sst evuv A.oyupmcrμ6 co<; AriA.roi:fo Aoyuptucrμ6 itpo<; '!:l<; 

HIIA, suv: 

u) L'l:TJV nspiITTCOCTTJ nou ot nA.ripocpopis<; nou ucpopouv wv AtKutouxo 

Aoyuptucrμou uomμcptcr~fJ'l:TJta 1l1tOOSlKVU01lV co<; T01CO yiVVIJ<TIJ<; TI<; HHA, w 

ATJAOUV EA.A.TJVlKO XpTJμU't01tl(J1:C01:lKO 'Iopuμu U1t0K1:U, f] sxsi 7tp0TJ'Y01lμSvco<; 

sl;si:ucrsi Kut 1:TJpsi crw upxsio wu: 

(1) Auw1tl<JW1tOlTJCTT] 6n 0 AtKutouxo<; Aoyupmcrμou osv sivut oui:s 

1t0At1:TJ<; i:cov HIIA OU'l:S sxsi 1:TJ cpopoA.oytKf] 't01l KUWlKlU CT'l:l<; HIIA (1t01l 

μno psi vu sivut crw 'Evrono W-8 'l:TJ<; Y1tTJpscriu<; Ecrcoi:sptKcOV Ecr6ocov i:cov 

HIIA f] (JS uA.A.o itup6μoto cruμcpcovriμSvo SvTu1tO), 

(2) Mri AμsptKUVlKO Otu~ui:f]pto f] uA.A.o KpUUKO fyypucpo 

1:U1lW1t0lTJCTTJ<; 1t01l vu U1tOOSlKVUSl 1:TJV 1l1tTJK001:TJ'm f] 'l:TJV t9uyevstu WU 

AtKmouxou Aoyupmcrμou GS xropu UMTJ U7t0 -ru; HvcoμSvs<; IIoA.ti:sis<;, Kat 

napdp11iμa I - 3 
(3) Avriypmpo IlicrwnotT]nKou AnroA.sicxs Iecxyevsms <cov Hvcoμevcov 

IloA\'tS\cDV 'tOU ll.tKCl\OUXOU Aoycxpmcrμou Ti μicx SUAO'YTJ ssiJ'YTJcrTJ cos itpos: 

(a) •o A.6yo ym wv onoio o ll.1Kcxwuxos Aoycxpmcrμou osv 

Oia9s'tst 'to sv A.6yco mcr<o7totl]TIK6 ncxpci 'tl]V cxnonoiT]crTJ 'tTJS 

U1tl]KOO'tTJWS 'tCOV HITA, 

lj 

(~) w A.Oyo ym wv onoio o ll.tKmouxos Aoyapmcrμou osv 

UnSK'tT]CTS 'tl]V U1tl]KOO'tl]'tCl 'tCOV HITA KU'tcl 'tT] yEvvl]cri] 'tOU. 

~) L'tTJV 1tEpimrocrlJ nou m itATJpo<popiss nou acpopouv wv ll.tKawux:o 

Aoycxpicxcrμou 1tEpmxouv rptxovua raxvopo,iuclj oie60vvuq lj oie60vvuq 

KO.WtKiar;; <JT1r;; HIJA, lj tvav lj 1Cepiuu6n:povr;; apiOμovr;; TlfAB<pwvov unr;; HIJA 

1tov eivai oi μovoi ap10μoi TlfAB<pwvov 1COV uxBTil;ovrai μe ro J.,oyapiauμ6, w 

ll.T]AoUV EUT]vtK6 Xpl]μCX't01ttcr'tCOTIK6 1opuμcx U1tOK'tci, Ti sxsi 1tp0TJ'YOUμevros 

SSS'tcicrst Kat 'tl]pSt cr'tO cxpxsio 'tOU: 

(1) Auwmcrwitoil]CTTJ 6n o ll.tKawuxos Aoyaptacrμou osv sivm ouw 

ltoAi'tT]~ 'tCOV HITA OU'tS sxsi 'tT] <popoA.oytKT] 'tOU KCl'tOtKicx crn~ HITA (nou 

μnopsi vex sivm crw 'Evwno W-8 'tl]~ Y1tl]pscricxs Ecrco<sptKrov Ecr6ocov <rov 

HITA i] crs ciAA.o nap6μow cruμ<proVT]μE\'o E\'runo ), Km 

(2) AitOOStKTIKcl syypcx<pcx, 6ncos op«;ovmt CT'tl]V napciypcx<po ll. 'tOU 

<μi]μcxws VI wu ncxp6vws Ilapcxp'ti]μcxws I, •a onoia ~s~mrovouv 6<t w 

Kcx9scr•ms wu ll.tKcxwuxou Aoycxpmcrμou osv Eivm au<6 wu Ilpocrronou 

HITA. 

y) L'tTJV 1tEpin•roCTTJ nou m nATJpo<popiss nou cxcpopouv wv ll.tKmouxo 

Aoycxpmcrμou 1tEpmxouv 1taywr;; evro2tr;; y1a μBTa<popa Ke<po.J.,airov ue 2oyapiauμo 

1COV Tlfpefrai <JTI!; Hvroμtver;; IJ0J.,1n:ier;; AμeptKljr;;, 'to ll.T]A.ouv EMT]VtK6 

XpT]μawmcr'tCOTIK6 1opuμcx U1tOK'tcl Ti sxsi 1tpOTJYOUμevros sSS'tcicrst Kat 'tTJPSi crw 

apxsio wu: 

(1) AuwmcrwnoiT]crlJ 6n o ll.tKcxwuxos Aoyapmcrμou osv sivm oui:s 

1tOAi'tT]~ 'l:COV HITA OU'l:S sxsi 'tT] <popoA.oytKT] 'tOU KU'tOtKia crns HIJA (1tOU 

μnopsi va sivm crw 'Evruno W-8 'tTJS Y1tlJpscricxs Ecrcoi:sptKrov Ecr6orov i:rov 

HITA i] crs ciUo ncxp6μow cruμcprovl]μEvo Ev'tUito), Km 

(2) AitoOstKTIKci syypcx<pa, 6nros op«;ovi:m CT'tl]V napciypcx<po ll. 'tOU 

i:μi]μaw~ VI wu ncxp6vi:os Ilcxpcxp'ti]μaws I, w onoia ~s~cxtffivouv 6n 1:0 

Ka9scri:ms wu ll.1Kawuxou Aoycxpmcrμou osv sivm aui:6 i:ou Ilpocrronou 

HITA. 

o) L'tl]V itspimrocrt] 1tOU 0\ nAT]pO<popiss 1tOU cxcpopouv 'tOV ll.tKmouxo 

Aoycxpmcrμou 7tEpmxouv iuxiJov 1t2qpel;o6uw lj oiKairoμa V1toypa<pljr;; 1tov 

XOPlf'YBiTal (Jli 1tp0<1(!)1C0 μe oie60vvuq <JTI!; HIJA, 01e60vvuq μe TlfV tvoe1l;q 

«<ppoVTioi wv» lj 01e60vvuq «<pvJ.,al;qr;; allq).,oypa<piar;;» 1COV eivai 1f μovaoiKlj 

01er50vvuq 1tov txe1 ravro1Cot1f0ei y1a wv AtKaiovxo Aoyapiauμov, lj 

1Cep1J.,aμpavovv tvav lj 1tepiuu6n:povr;; ap10μo6r;; TlfAB<pwvov <JT1r;; HIJA (eav o 

J.,oyapiauμor;; uxBTil;BTai Kat μe ap10μ6 TlfM<pWVOV BKTor;; HIJA), 1:0 ll.T]AOUV 

napdpniμa I - 4 
EMl]VlKO Xpl]μaTOmcrTronK610pllμa, aitOK'tU it sxst 1tpOlJYOllμS\'roc; sssT<icrst Kat 

'tl]psi crTO apxsio TOil: 

(I) AllT01tlCJT01tOtl]CTl] OTl 0 AtKatouxoc; Aoyaptacrμou oi:v sivat OUTS 

1t0At'tl]<; Trov HIJA OUTS sxst 'tl] <popoA.oytKft TOil KaTOtKia crnc; HIIA ( 1t01l 

μno psi va sivat crTO 'Ev.uno W-8 'tl]<; Yltl]pscriac; EcrroTsptKci>v Ecr6orov Trov 

HIIA it crs 6.AA.o nap6μot0 cruμ<proVl]μS\'o S\'runo ), 1j 

(2) AitoOStK'nKU syypacpa, 6nroc; opi1;ovmt CT'tl]V itapuypa<po A TOil 

TμitμaTO<; VI TOil nap6vTO<; Ilapap'tftμm:oc; I, Ta onoia ~s~atci>vollv 6n TO 

Ka9smroc; TOil AtKaiouxoll Aoyapmcrμou oBY sivat allT6 TOil Ilpocrronoll 

HIIA. 

r. Ilp6<r9ETES AtalitKa<riEs yta Ilpoii:miprovTES A't"OUlKOUS Aorapta<ruous ltOll Eivat 

<<Aoyap1a<rμoi Xa!!!!l6'l"EP!JS Asias». 

1. H sssTacrl] Trov IlpoiiitapxovTrov A TOμtKWV Aoyaptacrμrov 1t01l sivm Aoyaptacrμoi 

Xaμl]A6TsplJ<; Asia<; ym nc; crxsnKs<; μs nc; HIIA svos~stc; npsJtSt va sxst oA.otll]pro9si 

BYT6<; ouo sTci>v an6 't"l]V Hμspoμl]via Ilpocrowpmμou. 

2. Euv llitcip~st aA.A.ayit crnc; 1tBptcrT<icrstc; crs crxsCTlJ μs Ilpoiinupxov't"a A TOμtK6 

Aoyaptacrμ6 itoll civat Aoyaptacrμ6c; Xaμl]AOTSPlJ<; A~iac;, lJ oitoia sxst roe; anmsA.scrμa 

'tlJ criJvos(Jl] μiac; it nsptcrcroTsprov i:vos~srov crxsnKci>v μs nc; HIJA itoll 1tBptypu<poV'tat 

CT'tlJV ll1t0itapuypa<po B(l) TOil nap6vTO<; TμitμaTO<; μs TO A.oyapiacrμ6, 'l"O'l"s TO Al]Aouv 

EMl]VtK6 Xpl]μaTOittcrTroTtK6 'Iopllμa ocps!Ast va A.oyil;;si TO A.oyapmcrμ6 roe; Al]AroTfo 

Aoya.pmcrμ6 npoc; nc; HITA, SK't"6<; sav scpa.pμ61;;smt l] llitona.puypa.cpoc; B( 4) TOil na.p6V<o<; 

TμitμaTOc;. 

3. EsatpollμSvrov Trov Kam9snKci>v Aoya.ptacrμrov itoll m:ptypucpovmt cr'tl]V 

ll1t01tapuypa<po A(4) TOil ita.p6VTO<; TμitμaTOc;, rux6v Ilpoiinupxrov Aoyapta.crμ6c; 1t01l sxst 

'tallT01tOtl]9si roe; Al]A.onfoc; Aoyaptacrμ6c; itpoc; nc; HIIA ~6.crst TOil nap6vTO<; 'l"μitμaTO<;, 

esropshat roe; Al]Aro't"fo<; Aoyapmcrμ6c; npoc; nc; HIIA crs 6A.a Ta sn6μi:va S'tlJ, sKT6<; suv o 

AtKatouxoc; Aoyapmcrμou it<iljlst va civat Ka9optcrμsvo Ilp6crrono HIJA. 

A. A1ali1Ka<riES Evurruμ&vtJs E!;&'ta011s na IlpoiinaprovTES AT0μ1Kous Aoyapia<rμous 

μ& Y n6lotito ii Asia no11 11itEp!laiv&1 To 1.000.000 liol.apta HIIA KaTa wv Hμ&po!l!!via 

Ilpo<rlitopumou ij !!)V 31~ AEKEμ!lpio11 T01J 2015 ij Olt0101JOiiitOTE Eit6μEV01J ET01JS 

«<Aorapta<rμoi Yw!)liis Asiao» 

1. 'Ep!:1lva <rE HlEKTpovtK6 Apnio. To Al]A.ouv EMl]VtK6 Xpl]μaTOittcrTronK6 

'Iopllμa. ocps!Ast va S~STUCJSt Ta l]AsKTpOVtKci><; ava/;;l]'tftcrtμa O"TOlXSla 1t01l 'l"lJPSi TO Al]AOUV 

EMl]VtK6 Xpl]μaTOittcrTronK6 1opllμa yta 01t0taoitit0Ts an6 nc; crxsnKs<; μs nc; HIIA 

svos~stc; ot onoU:c; JtSptypu<poV'tat CT'tlJV llitonapuypacpo B(l) TOil itap6vTO<; TμitμaTOc;. 

2. 'Ep!:1lva <rE AprEio Eyypa<erov. Euv Ol ~6.crstc; osooμsvrov μs OllVaTO'tl]Ta 

lJABKTpovtKftc; ava/;;it'tlJO"l]<; TOil Al]AoUVTO<; EMl]VtKou Xpl]μaTOmO"TroTtKou IOpuμaTO<; 

nspiAaμ~uvollv nsoia yta 6A.sc; nc; itAl]pO<popU:c; 1tOll nsptypucpovTat cr'tl]V llitonapuypa<po 

8(3) TOil nap6vTO<; TμitμaTO<; Kat JtSPIBXOllV 6A.a amu Ta crTOixcia, TOTS OBY anatTshat 

ltSpatTspro spsllva O"S apxsio syypucprov. Euv Ol l]AsKTpOVtKS<; ~UO"St<; osooμSvrov OBY 

JtSpiSxollv 6A.a allT<i Ta crTOixsia, T6Ts crs 6,Tt acpopu Aoyapmcrμ6 YljllJA.itc; Asiac;, To 

napaprriμa I - 5 
AT]AOUV EMT]VtK6 Xpriμawmcr'tCO'ttKO 'Ilipuμa o<psiA.et smiliov va sss't<icrst wv 'tpsxov'ta 

K1lpto <p<iKsAo wu itsA<i'tTJ Kat, mo 13a9μ6 itou osv itspttxov'tat crwv 'tpsxovm K1lpto 

<p<iKsAo 'tou itSAU'tTJ, o<psiA.st va sss't<icrst 'ta aK6/.,ouea tyypa<pa itou crxs'til;oV'tat μs 'to 

/.,oyaptacrμ6 Kat exouv U1tOK'tTJ9Si ait6 'tO AT]AoUV EAAT]VlKO Xpriμawmcr'tCO'ttKO 1opuμa 

SV'tO<; 'tCOV 'tSAzumicov 1tMS S'tWV yia 01tOtaOiiitO'tS ait6 O"'.)(S'ttKS<; μs RITA svos~s~ 

itou itSptyp<i<pov'tat O"'tTJV uitoitap<iypa<po B(l) wu itap6vwi; 'tμiiμawi;: 

a) Ta 1tLO itp6cr<pam U1t00StK'ttKU tyypa<pa 1tOU !JUAASX9TJKav crs crxtcrri μs 'tO 

A,oyapiacrμ6, 

13) Triv mo itp6cr<pa'tTJ cr1lμl3acrri avoiyμawi; A,oyapiacrμou ii 'tSKμT]picocrri, 

y) Triv mo itp6cr<pU'tTJ 'tsKμT]picocrri itou aitoK'ti]9T]KS ait6 w Ari/.,ouv EUrivtK6 

Xrriμawmcr'tCO'ttK6 1opuμa criJμ<pcova μs 't~ AtaotKacrisi; KamitoA&μricrrii; 'tTJ<; 

Noμtμoitoiricrrii; Ecr6ocov ait6 IIap<ivoμsi; Apacr'tTJpt6'tTJ'tsi;/rvrop1crs wv II8"<i'tTJ 

crou (AML/KYC) ii yta <il.,Aoui; pu9μtcr'ttKOU<; crKoitoui;, 

o) Tux6v MT]pssoumo ii OtKaicoμa Uitoypa<piii; 1tOU sivat crs tcrx;U, Kat 

s) Tux6v icrx;Uoucrsi; it<iyisi; SV'toA&i; yta μsm<pop<i KS<paAaicov. 

3. E!;aip1:G11 !ITT!V iti:piitTrogn onou oi BO:a&is A&lioμevcov it&pU:xouv EnapKi:is 

Ill.npog>opii:s. To Ari/.,ouv Ellriv1K6 Xpriμa'tomcr'tcoTIK6 1opuμa osv aitat'tsi'tat va 

itpol3si O"'tTJV tpsuva crs apxsio syyp<i<pcov itou itSptyp<i<ps'tat O"TTJV uitoitap<iypa<po A(2) 'tou 

itap6V'to<; 'tμiiμawi;, s<iv ot T]AzK'tpovtKW<; avat;ri'tl]crtμsi; 1tAT]po<popisi; wu AT]Aouvwi; 

EllrivtKou Xpriμawittcr'tco'ttKOU Ilipuμawi; nsp!Aaμl3<ivouv m aK6Aou9a: 

a) 'tTJV t9aytvsia ii w Ka9scr'tci:><; Ka'totrlai; 'tou AtKatouxou Aoyapmcrμou, 

13) 'tTJ Otsu9uvcrri KU'tOtKia<; Kat 'tTJV mxuopoμtKi] oisueuvcrri 'tOU AtKUlOU'.)(OU 

Aoyapiacrμou itou itSpttxovmt siti wu nap6vwi; cr'tov <p<iKsAo itou 'tTJpsi, 'tO 

AT]Aouv EA,A,riv1K6 Xpriμawmcr'tCOTIK61opuμa, 

y) wv apt9μ6 (ii wui; apt9μoui;) 'tTJAz<provou 'tou AtKaiouxou Aoyapiacrμou, m 

oitoiot itSpttxov'tat siti 'tOU itap6V'to<; crwv <p<iKSAO itou 'tTJPst w Ari/.,ouv EllT]vtK6 

XpT]μawntmcoTIK61opuμa, s<iv uit<ipxouv, 

o) EO:v Uit<ip'.)(OUV tcrx;Uoucrsi; it<iyIB<; svwA&i; yta μsm<pop<i KS<j>UAUtCOV 'WU 

A,oyapiacrμou crs <iUo /.,oyapmcrμ6 ( cruμitsptAaμl3avoμtvou A,oyaptacrμou crs <illo 

unoKa't<icr'tTJμa wu Ari/.,ouvwi; EUrivtKou Xpriμawittcr'tCO'ttKou Ilipuμawi; ii crs 

<iA,Ao Xpriμawmcr'tcoTIK61opuμa), 

s) E<iv U1tUp'.)(Sl 'tpsxoucra oisu9uvcrri μs 'tTJV tvos~ri «<ppovriot 'tOU» ii 

oisueuvcrri «q>UAUST]<; aMT]AOypa<piai;» yta 'tOV AtKUlOU'.)(O Aoyaptacrμou, Kill 

m) E<iv uit<ipxs1 itAT]pssoumo ii litKaicoμa unoypa<piii; yia w A,oyaptacrμ6, 

4. 'Epl:UVll T01l I:uμBoul,ou Il&l.aTEillS yta IlpayμanK!J rvrogn: Ilspa U1t0 'tTJV 

tpsuva crs TJAsK'tpovtK<i apxsia Kat crs apxsia syyp<i<pcov nou itSptyp<i<poV'tat avco'tspco, w 

AT]AoUV EAAT]VlKO Xpriμawmcr'tCO'ttKO 1opuμa o<psiA.st va A,oyil;st coi; AT]ACO'tSo 

Aoyapiacrμ6 npoi; HIIA onoiovoiiito'ts Aoyaptacrμ6 Y 'l'TJAii<; Asiai; txs1 ava'ts9si crs 

cr1lμl3ou/.,o itSAa'tsiai; (cruμnspiAaμl3avoμtvcov XpriμawotKovoμtKrov Aoyapmcrμrov 1t0u 

napapniμa I - 6 
uepoii,;ovtut μs tov sv Afyyro Aoyuptucrμ6 Yljll]Ai]<; Asiu<;), UV 0 <nlμ~OUAO<; 7tSAu'tSiu<; 

yvropii,;st 7tpuyμuTIKa 6n o AtKuwuxo<; Aoyuptucrμou sivm Ku9optcrμSvo I1p6crro7to HIIA. 

5. AitOTsUaua·m tns Avsl>psans Evosissrov <nrsnKrov us tu; HIIA 

u) Eav osv ~psesi Kuμiu u7t6 TI<; crxs-rtKe<; μs -rt<; HIIA svcSsisst<; 7tou 

7tupu-riesvwt CJ'tl]V U7t07tupaypmpo B(l) -rou 7tup6vto<; -rμT]μa.to<; Ka.-ra 'tl]V 

svtcrxuμev,, ssetuCJll -rrov Aoyuptucrμrov Yljl11Ai\<; Asiu<; 7tou 7tSptypacpov-rm 

uvro-repro, Kut o A.oyuptucrμ6<; cSsv wuto7totshut ro<; 'tl]pouμsvo<; a.7t6 KueoptcrμSvo 

I1p6crro7to RITA <nlμcprovu μs 'tl]V u7to7tupaypucpo A(4) tou 7tUp6vto<; tμT]μuto<;, 

tOtS OSV U7tuttSi'tut KUμ(u 7tSput-repro SVEpyStU Ero<; OtoU U1tUPSSl UMuyi\ CJ'tt<; 

7tSptcrtUCJSt<; 11 07tOiu VU EXSt ro<; Cl.7tOtEAscrμu 't1] cnJVOSCJll μiu<; Tj 7tSptcrcro-reprov 

svcSsfSsrov crxsnKrov μs TI<; HIIA, μs to A.oyupmcrμ6. 

~) Eav ~ps9si o7totu8f]7tots u7t6 n<; crxsnKe<; μs tt<; HITA svcSsfSst<; 7tou 

7tUputi9svwt CJ'tl]V u7to7ta.paypucpo B(l) tou 7tUp6vto<; tμf]μuto<; Ka.ta 'tl]V 

svtcrxuμEVl] ssetuCJl] trov Aoyuptucrμrov Yljll]Ai]<; Asiu<; 7tOU 7tSptypacpovtut 

uvro-repro, f] sav u7tapssi μs-ruysvecrtsp11 uUuyf] CJ'tt<; 7tsptcr-racrst<;, 11 o7toiu vu exsi 

ro<; u7to-rsA.scrμu 't11 <nlv8sCJ11 μiu<; i] 7tSptcrcrotsprov svcSsfSsrov crxsTIKrov μs 'ti<; 

HIIA, μs tov A.oyuptucrμ6, t6ts to A11A.ouv EU11vtK6 Xp11μutommronK6 18puμa. 

ocpsiAst vu A.oyil;st to A.oyuptucrμ6 ro<; A11A.rotfo Aoya.ptucrμ6 7tpo<; -rt<; HITA, sKt6<; 

sav s7ttUsst vu scpupμ6crsi 'tl]V u7to7tupaypucpo B( 4) tou 7tup6vto<; tμf]μuto<; Kut 

tcrJCiist μiu U7t6 'ti<; i;Sutpecrst<; uuti]<; 'tll<; u7to7tupuypacpou 6crov ucpopa uut6v tov 

A.oya.ptucrμ6. 

y) EK-r6<; -rrov KuwesnKrov Aoya.pmcrμrov 7tou 7tspiypacpovtm CJ'tl]V 

U7t07tUpaypucpo A(4) tOU 7tUp6vto<; 'tμi]μa.to<;, wx6v I1poii7tapxrov AtoμtK6<; 

Aoyuptucrμ6<; 7tOU exst ta.Uto7t0tl]9si ro<; A11A.ro-rfo<; Aoyuptucrμ6<; 7tpo<; 'tt<; HITA 

~acrst tou 7tUp6vto<; 'tμTjμu'to<;, 9sropsitut ro<; A11Aro'tfo<; Aoyuptucrμ6<; 7tpo<; 'ti<; 

RITA yiu 6A.u 'tu s7t6μsvu E'tl], sKt6<; sav o AtKmouxo<; Aoya.pmcrμou 7tUljlSt vu 

sivm Kueoptcrμevo I1p6crro7to HIIA. 

E. Ilpoaes-rss AiaotKaaiss nou EcpapuoCovtm as Aoyapiaauous Y111nliis Asias 

1. Eav evu<; I1poiinapxrov AtoμtK6<; Aoyuptucrμ6<; sivm Aoyupmcrμ6<; YljlllATj<; 

Asia.<; Ka.-ra 'tl]V Hμspoμ11viu I1pocr8toptcrμou, 'to A11A.ouv EU11viK6 Xp11μuto7ttcr'tronK6 

18puμa. ocpsiAst vu oA.oKA.11procrst 'ti<; 8tu8tKa.cris<; svicrxuμEVl]<; sss-ruCJll<; 7tOU 

7tsptypacpov-rut cr'tl]v 7tupaypucpo A tou 7tup6vto<; -rμT]μuto<; 6crov ucpopa um6v tov 

A.oya.pmcrμ6 SV't6<; sv6<; etou<; u7t6 'tl]V Hμspoμ11viu I1pocr8toptcrμou. Eav, ~acrst uuti]<; 'tl]<; 

ssetUCJl]<;, uu-r6<; 0 A.oya.pta.crμ6<; 'tUU't07tOtshut ro<; A11A.ro'tfo<; Aoyuptucrμ6<; 7tp0<; 'tt<; HITA, 

'tl]V i] 7tptv u7t6 'tl]V 31 ~ AsKsμ~piou 2014, to A11A.ouv EU11vtK6 Xp11μutomcr'tronK6 

18puμu ocpsiAst vu u7to~aA.st TI<; a.7tmtouμsvs<; 7tAl]pocpopis<; crxsnKa μs uu't6v tov 

A.oyuptucrμ6 uvucpoptKa μs to 2014 CJ'tl]V 7tpro'tl] u7to~oA.T] crtoixsirov crxsnK<i μs to 

A.oyuptucrμ6 Kut crs stf]crtu ~aCJll eKto'ts. L'tl]V 7tspimroCJ11 A.oya.pta.crμou o o7toio<; 

ta.Uto7totsi'tm ro<; A11A.rotfo<; Aoyuptucrμ6<; 7tpo<; 'ti<; HITA μs'ta 'tl]V 31 ~ AsKsμ~piou 2014, 

'to A11A.ouv EA.A.11v1K6 Xp11μuto7ttcr'troTIK6 'IcSpuμa. osv u7tut'tsi'tut vu u7to~aA.si 

7tA.11pocpopis<; crxsuKa μs uu't6V tov A.oyuptucrμ6 a.vucpoptK<i μs to 2014, uUa ocpsiAst vu 

u7to~UUst 7tAl]pocpopis<; crxsuKa μs tov A.oyuptucrμ6 a.u't6 crs stf]crtu ~acr11 eKto'ts. 

2. Eav evu<; I1poii7tapxrov AtoμtK6<; Aoyupmcrμ6<; cSsv sivm Aoyuptucrμ6<; Yljll]Ai]<; 

Asia<; KU'ta 'tl]V Hμspoμ11viu I1pocr8toptcrμou, uUa KU'ta.cr'tsi Aoyupmcrμ6<; Yljll]Ai\<; 

napdpniμa I - 7 
Asia£ KaT<i 'tT]V TeAmnaia 11μtpa tou 2015 it onoiou8itno'te en6μEVou 11μepoA.oytaKou 

sTOU£, To 811!..ouv EA.A.11viK6 Xp11μaTomcn:OJnK6 18puμa o<peif..Gt vu 0A.otl11procret 'tl£ 

OlUOtKUCTIB£ EVtcrx;t>μi\vT]£ essTUCTT]£ 1tOU neptyp<i<povtm CTTI]V nap<iypa<po 8 to'll nap6Vt0£ 

TμitμUto£ OCTOV U<pop<i U'lltOV tOV AO')'Uptacrμ6 GVt0£ SSL μllVWV μeta 'tT]V tGl..GU'tUtU 11μ!\pa 

tou 11μepoA.oytaKou stoU£ Kat<i to onoio o A.oyapiacrμ6£ Ka0icrtatm Aoyapiacrμ6£ 

Y'1'11A.it£ Asia£. E<iv, ~<icret autft£ TI]£ esttaCTTJ£, o EV A.6yOJ A.oyapiacrμ6£ tam:onoi110ei Ol£ 

811A.Oltfo£ Aoyapiacrμ6£ npo£ TL£ HIIA, to 811/..ouv EA.A.11viK6 Xp11μatomcrTOJnK618puμa 

o<peif..Gt vu uno~<il..Gt anmtouμi;ve£ tl11po<popfu£ crxenK<i μi; aut6v tov A.oyaptacrμ6 

ava<poptK<i μi; to Sto£ Kata to onoio tautonoIBitm Ol£ 811A.0Jtfo£ Aoyapiacrμ6£ npo£ tt£ 

HTIA Km yia ta en6μi;va S'tTJ cre etftma ~<icr11, eKT6£ e<iv o 8tKaiouxo£ Aoyapiacrμou 

it<i\j/et vu eivm Ka0opicrμtvo IIp6crOJno HIIA. 

3. Otav tva 811/..ouv EA.A.11viK6 Xp11μatomcrtOJttK6 18puμa e<papμ6cret ~ 

Ota0lKUCTIB£ evicrx:oμtvT]£ est'tacr11£ 1tOU neptyp<i<povtm CT'tT]V nap<iypa<po 8 to'll nap6vtO£ 

tμitμato£ cre Aoyapiacrμ6 Y\j/11A.it£ Asia£, t6Te to EV A.6yOJ 811!..ouv EA.A.11vtK6 

Xp11μatomcrTOJnK6 18puμa OEV anmTeitm vu e<papμ6cret eK vfou auti\£ 'tl£ 8ia8tKacrIB£, 

EKTO£ an6 'tT]V spGUva tou cruμ~ouA.ou neA.ateia£ nou mpiyp<i<peTm ITTTJV unonap<iypa<po 

8(4) tou nap6vTO£ tμitμato£, crtov iow Aoyapiacrμ6 Y\j/T]A.it£ Asia£ cre onoto8itnoTe 

en6μi;vo Sto£. 

4. E<iv un<ipsei aA.A.arit crn£ mptcn:<icret£ cre crxtCTTJ μe Aoyapiacrμ6 Y\j/11A.it£ Asia£ 11 

onoia txei Ol£ anoTsl..Gcrμa 'tT] crilv8eCTTJ μia£ it nepicrcroTspOJv EVoeiSeOJv crxenKrov μi; n£ 

HIIA nou mptyp<i<pov'tm CT'tTJV unonap<iypa<po B(l) tou nap6vto£ TμitμatO£ μe tov 

A.oyapiacrμ6, t6te To 811/..ouv EA.A.11viK6 Xp11μatontcn:OJnK618puμa o<peif..Gt vu A.oyll;ei Tov 

A.oyapiacrμ6 CO£ 811!..cotfo Aoyaptacrμ6 npo£ Tl£ HIIA, eKt6£ e<iv entUsei vu e<papμ6crei 

'tT]V unonap<iypa<po B( 4) tou nap6vtO£ tμitμatO£ Kat tcrJO'.iet μia an6 esmpscrel£ aUtft£ 

TI]£ unonapayp<i<pou 6crov a<pop<i aut6v TOV A.oyapiacrμ6. 

5. To 811/..ouv EA.A.11viK6 Xp11μatomcrTconK6 18puμa o<peil..Gi vex e<papμ6i;et 

Ota0lKCXcr(e£ rocrw vu Otacr<paA.icret 6n 0 crilμ~ouA.o£ neA.ateia£ EVtonll;et 01tota8itito'te 

al..A.a'Yit crn£ mpicn:<icrel£ EVO£ A.oyapiacrμou. rm nap<ioeiyμa, e<iv tva£ crilμ~ouA.0£ 

1tGA.aTeia£ GVTJμi;pco0ei 6n o 8tKaiouxo£ Aoyapiacrμou txei vta tax;uopoμiKft 8tG1l0uvCTT] 

crn£ HvcoμSve£ IIoA.iteIB£ Aμi;ptKft£, t6te to 811/..ouv EA.A.11viK6 Xp11μaTonicrTconK6 

18puμa anmtei'tm vu 0ecopitcret 'tT] vta OIBu0uvCTT] CO£ aA.A.arit neptcrT<icrel£ Km, e<iv 

entUsei vu e<papμ6cret 'tT]V unonap<iypa<po B( 4) tou nap6vto£ tμitμato£, anmTeitm vu 

anoKtftcrei 'tT]V Kat<iA.A.11/..11 teKμ11picoCTT] an6 tov 8tKaiouxo Aoyapiacrμou. 

I:T. IIvoiinapxovTES ATOUtKoi Aoyapta«Juoi nov &xovv T&K!l1JptOJ0Ei yta Opt«Ju&vovs 

AMovs l:Konous. To 811!..ouv EU11viK6 Xp11μatomcrTconK618puμa to onoio txei npOT]youμSvco£ 

U1t0Ktftcret 't&Kμ11picocr11 an6 tvav 8tKUlOUXO Aoyapiacrμou ')'ta vu esaKpt~rocret 6n to Ka0ecrtro£ 

tOU 8tKatouxou Aoyapiacrμou OEV eivm oute 7tOAi'tT]£ 'tCOV HIIA oute K<itotKO£ 'tCOV HIIA 

npoKetμSvou vu UVta1tOKpt0ei CT'tl£ 'll1tOXPEWCTEL£ 'tO'll crto tlaicrto μta£ cruμ<pcoviU£ 

esoumoOO'tT]μi\vOU XP11μCXto1tlCT'tCO'tlKOU 8iaμecroA.a~11tit, al..A.o8anft£ npocrcomKft£ 8'tatpeia£ 1tOU 

OIBVepyei napaKp<i'tT]crll it al..A.ooanou Katamcrwuμato£ nou OIBVepyei napaKp<i'tT]CTTJ, μi; 'tTJV 

Y1tT]pecria Ecrcoi:eptKrov Ecr68cov Tcov HIIA, it npoKetμtvou vu eKnA.11provei •t£ unoXPefficret£ tou 

~<icrei tou Ke<paA.aiou 61 tou TitA.ou 26 tou Kro8tKa i:cov Hvcoμtvcov IIoA.ii:eirov, OEV anmi:eitm vu 

eKTGl..Gi 8ia8tKacrfu£ nou neptyp<i<povtm CT'tTJV unonap<iypa<po B(l) tou nap6Vto£ •μitμato£ CO£ 

napapniμa I - 8 
0 6-1 

A<,tO"(U\7 9)1\AU"fl'.3: 9)111m1illlt01Drlltdx Drindg1, A3g pdomi DA lD13J)DDg ,\l.u,J:) lpnXdD 

l,L DA pdm39 'SmA.s>'(ct3 119 Lt 1,L:>tlXdD Ltnlt)Olt01illlt01UD 1DAJ3 UA?1inD9AD"( l,L 'l.u,n1lL91?DAD 01 

D)OlLO 131(\l Sm Drfil3'(?10lLD 01 A<,tO"(U\7 <))11AU'('(3: 9)111m1illlt01Driltdx DrindgJ, DA '13'.lJdmM 

·z A'93: 13?d'(lltct i,LAD"((D S11n Sl3n'(l1n1d3lL 3n ltil;iXn 3rf O\lN 9)11rio1v 9rlnmdD.toy Lt 

A<JJ)l1d31mna Amg9na Am1 VUH l,L on'9 01orl9dDlt oA?rfLIAmcbrlan olLU1A\l ·(

W<I>V no1 n0Xc,t01D)ll'\7 c,torlnmdD.toy nolt) J3doltri DA 011DAJ3 Oltct1A3:, 6-M. Stu, SDJD3dltltJ;. 

SodlL S11 VUH lD)I DA '(l1)10ltD Ltnlt)olto1nllto1aD Lt DJOlLO Ao113A'(lgrlD'(ld3lL 9)11AD)l1d3rfy 

9)111mwllto1Driltdx Drindg1, l3"(J3cbo DA 13]J.to'( 01 9rlnmdDACJ"l Sm o;i10J'(lt'\7 9rlnmdD.toy 

Lu, 1,L:>t1AO"(odocb D))l101D)I ct01 511n S3A?rfmAH 'S3)31l'(OU 01 A<,tO"(U'\7 9)11AU"fl'.3: 

1 · AV 9lLD Alu, ltnlt)OlL01illlL01ctD 1D13A<JJ1illltmg 119 o S0Xc,t01D)ll'\7 c,torlnmdD,\oy t3X\l 

3llld<]JAJ A01 i.u,'9'(3U non "(;)J;.)!/'IJAJ:V) 

S3JDD)l1gmv Sltilltrl?'(oltmD)I Stu, SLtnltJolLori1rioN Amg9na <JlLD S3riOA'(ldDU jS31i.u,91di.u,nDd'\7 

'c,torlnmdDAO"( SlLA;irfoADgriD'(ld3ltrian A9Xm Sltnm)dltrf)l31 aolt 3)1LteXman DAmcbrl<,tn 3ri 511 

AD)lltei,Li)IOltD 9lLD 01 A<,tO'(lt\7 9)1\Alt"fl'.3: <))111m1illlt01Driltdx Drindg1, 3il Ltn;iXn 3rf 01 DriAlOA'(l ct01 

l3D<]Jmg3gllt3 Alu, Dl3A\JIDOAO"(ct3 Si,LinD Stu, Sltnlt)OlL01iltlto1nD 3ri ltn\)g 511 S3)docbodlt'(lt aolt 

SoXc,tOlD)ll\7 c,torlnmdD,\oy t3X\l Sltil)lt3 Lu, l,L:>t1,\0"(odocb n01 'O))ll01D)I 3il lt'('('(l D)Dogom)l1g ( \D)I DA 

1D1)3dm39 119 13X\l Lu, i,L:>llAO"(odocb ao1 '0))1101D)I S11n S3A?rimAH 'S3)31l'(OU Ltri9)1D 1)1 AD o 

no11,L:>t1,tO"(odocb D))l101D)I 511n S3A\JrfmAH S3)31t'(OU m,\) A01 9lLO)IJ:l '91nD SDA? Sl.u,J'(Olt Am1 VUH 

9)11Alt"fl'.3: 9)111m1n1lt01DriLtdx Drindg1, DA 13'.lJdmgnodlt A'(l3 o SoXc,tom)ll'\7 c,tmfomdD.toy 131(9 Lu, 

1DA)3 Sod;irf Stu, Sltnm)dltrf)l31 D1A 01 Drl,\10A'(l no1 'c,torlnmdDAO"( Lt D)OlLO 13lt;id11lt3 01n A<,tO'(lt\7 

9)11Alt"(l'.3: 9)111m1illlt01Dtiltdx DrindgJ, 13"(!3IDO DA 13J:li,Li)IOltD 'ltnlt)Olt0Wllt01UD UOlt pdomi DA 

( S9rlnmdD.to' 13(,tDlt DA m13cb'(ld,t1d3lt Altw ocbDdA'(ldDlt v ao1 So1A9dDlt '(So1Dril,Lrl1 01 A<,tO"(lt\7 

c,torlnmdDAO"( i,L) S91A3 06 A<]Jd3rflt '(l13ri Lu, Lt?i,L'( no1 <,tO)ID1AO"(Od3rilt Sno1;i \J1D)I 01 OJOlLO o 

UOlt A3g 1D1AOcb\)dAtd3lt Ai.u,n ocbDdA\)dDlt v {\OJ, S01A<)dDlt 'So1Dril,Lrl1 3ri 01 DriAtOA'(l {\OJ, 

·a lO"'f!Y 10:.iN 1ox1iloiy ·101lontdDXOy Aono \)docbD Sa01 SctO?N Sc,to)l1rio1v Sc,torlnmdD.toy 

Slt'('('(l SltX101DJ1AD nog91d3lt Si,L'(ogoltct AmpX10w ·

13A)Dgd3ltct 511 ooo·o~ Dld\)'(Og VUH 01il SO"(\l1 310lLl,Lgn01olLO <,tO)ID1AO"(Od3rllt Sao1;i l,L 

·z 01dl,Lw1'(Dcbnv 01D'(9gria:I 3rf DJ?v S\Jdo,tD?'.3: s91)13 A\J3 Lt DJ?D S\)doAD?3 

SltX101nμAD nog91d3lt Si,L'(ogoltn Am)3X101n ·

S11 000"0~ md\l'(og VUH ow SO"(\l1 310lLl,Lgno10lLo <,tO)ID1AO"(Od3rllt Sao1;i i,L Slt"(('(l 

1 · S9)11139D1D)I 'S9rlnmdDAO"( S91)13 A\J3 01 Olt10"(9ltct no1 c,torlnmdDAO"( 13A)Dgd3ltct 

JOrinmdD.toy Sodlt S11 :vuH 

A3g 1DA)3 011.u,)DdDltD DA 'A<,t01ilD13?3 DA Ac,to9lt10lt01UD1 l,L DA Ac,toem'(ltg Sm 1o;i1m'(lt\7 

DμDd)IOrfltV ActoX;idDlt i,LictD Lu, mi.u,91DActg 'Si,LAO'(llt3 10 109ct0"(9)1D lO?N v )O)l1rfo1 JOrlnmdDAOV 

lLA;irfllld01gnodlL Dg\)riO Am101;i1 'A<JJrfnmdDAO"( nolt9 10 S3A9AD)I Sl,tAoridDcb3 Ai.u,n 1,L:>t1Alt"fl'.3: 

\)docbD Sct0"(9 Sao1 SctO?N S<,tO)l1rfo1y 'Sc,torlnmdD,toy 31)3 '\J1DtdmX3? 3n 11'9 '(ldOcbD mrl S<JJcbDn 

S9ua AD 01 A<,tO'(lt\7 9)11AU"fl'.3: 9)111m1illlt01Driltdx Drictdg1,~ 13il)ilDIDOlLD '\))1113docbmg 31)3 3il 11'9 

·v JOtlDDtdDXov ctOlt 1\3!1 1Dl.J3l.1DltD Di\ 'l\<J.OWDl.3~3 Di\ i\<}OOlilOltOl.ctDl. l;i Di\ i\<,tOOOJ'(li!I •

D)Altriod3riH c,torillldo1gnodu 1o;iN>>) )O)l1rfo1y ·(«JOrinmdD,toy 

A<jJ)llrfOA0)11001DriltdX A<]JrfnmdDAOV UOlt 1D1A<J.Odi.u, 9lLD S31<]Jlgt \D)I ActoX;i p9X10AD \)13ri Alu, 

9lLO)IJ:l Stu, Sltnlt)OlL01am Am1 Am91m'(lt'\7 A<JJrlnmdD.toy Sodlt S11 VUH c,t?m3ri Am1 

·111 10:.iN Jox11loiv ·Jotl1>D1dDXoy 10 109cto'(9)1D S3A9AD)I lD)I S3JDD)l1gmg Ano<jXlll DIA A01 

So1A9dDlL So1Dril,Lrl1 Sm Sodlt Sao1 S<,torlnmdD.toy Si,L'(luh.A ·SDJ?V 

Sodlt Sao1 Sc,torlnmdD.toy Sltd319'(ltriDX S'OJ?V l,L 511n SctOcb\)dADdDltOltct 1)\7 ( Sm;i (£)\7 ct01 
au1:0nto"'t0itoi11cr11 Kat oq>siAst va aitoK'tftcrst tcrx;Uoucra au1:0mcr1:0noi1]0"1] nou PsPmrovsi 

suv o ,.,tKmouxo~ Aoyaptacrμou sivat noA.i'CT]~ 'tCOV HIJA iJ sxsi 'CT] q>opoA.oyiKiJ 1:0u 

Ka'totria cr•~ HIJA. Euv 1:0 "'11A.ouv EU11viK6 Xp11μa1:0mcr'tCOTIK6 1opuμa osv μnopsi va 

anoK'tfJcrst icrx;Uoucra au1:0ittITTOitOi1]0"1], 'tO'tS oq>siAst va A.oyfl;et 1:0 A.oyaptacrμ6 co~ 

"'11A.co'tSo Aoyaptacrμ6 npo~ TI~ HIJA. 

IV. IIpoiinapxovT&S Aorapiaauoi OvToryTas. Ot aK6A.ou9ot Kav6vs~ Km otaotKacris~ 

icrx;Uouv yta 1:0v crKoit6 'CT]~ mu1:0noi11cr11~ •cov "'11A.co•scov Aoyaptacrμrov npo~ HIJA Kat •cov 

A.oyaptacrμrov nou 'CTJPOUV'tat an6 M11 Luμμs•sxov'ta Xp11μa1:0ntcr'tCOTIKU IOpuμa•a μs•asu •cov 

IJpoiinapJGOV'tCOV AoyaptacrμOiv nou 'CTJPOUvtm an6 Ov'tO'CT]'te~ («IJpoiimipJGOV't~ Aoyaptacrμoi 

Ovt6'CT]•a9>). 

A. Aoyaptaauoi OvTOT!)TClS 1t01l OEV (l1tatT&iTat va &l;STaGTOUV, va T(l1JT01t0t!)9o1lv nva 

onlco9o1lv. EK't6~ av 'tO "'11A.ouv EMl]VlKO Xp1]μe:t't01tlO"'tCO'tlKO 'Iopuμa aitoq>acricret Otaq>ope'tlKU, 

she O"S 6,TI aq>opu 6A.ou~ 'tOU~ IJpoiiitUpJGOV'te~ Aoyaptacrμou~ Ovt6'CT]'ta~, she, ssxcoptO"'tU, O"S 

6,TI aq>opu μta craq>ciJ~ npocroioptcrμf:Vl] oμuoa •famcov A.oyapmcrμrov, 6nou ot Kav6vs~ 

sq>apμoyiJ~ O"'CTJV EU11viKiJ "'11μ0Kparia oopsxouv au'tft 'CT] ouva•6'CT]m sntA.oyiJ~, IJpoiinupxcov 

Aoyaptacrμ6~ OV'tO'CT]'ta~ μe un6A.omo ,, asia A.oyaptacrμou 1tOU oev UitepPaivet ~ 250.000 

ooA.upta HIJA Ka'tu 'CT]V Hμepoμ11via IJpocrotoptcrμou, osv aitat'tsi'tm va sse•acr'tei, va 

•au1:0noi11esi iJ va 011A.coesi co~ "'11A.co•So~ Aoyaptacrμ6~ npo~ n~ HIJA sco~ 61:0u 'to un6A.otno iJ 11 

asia 1:0u A.oyaptacrμou unsppei 1:0 1.000.000 ooMpta HIIA. 

B. Aoraptaauoi OvToryTas nov vnoK&tVTat a& EE,E-raan. IJpoiinupxcov Aoyaptacrμ6~ 

0v'tO'CT]'tCl~ μe un6A.omo ,, asia A.oyaptacrμou 1tOU UitepPaivet TI~ 250.000 ooMpta HIJA KCl'tU 'CT]V 

Hμspoμ11via IJpocroiopicrμou, Kat IJpoiinupxcov Aoyaptacrμ6~ Ovt6'CT]m~ nou osv unspPaivst ·~ 

250.000 ooMpta HIIA KCl'tU 'CT]V Hμepoμ11via IJpocrotOptcrμou aA.M 'tO U1tOAOl1tO fj 1] asia 'tOU 

unsppaivst 'tO 1.000.000 ooMpta HIIA KU'tU 'CT]V 't&AsUtaia 11μepa 'tOU 2015 ,, 01tOlOUOTJ1tO'tE 

eit6μsvou t]μepoA.oytaKOU E'tOU~, itpenst va sse•ui;e'tm O"Uμq>cova μe ~ OtaOtKUO"ls~ 1tOU 

npopA.enov'tat O"'CT]V napuypaq>o ,., 1:0u oop6v1:0~ •μfJμa1:0~. 

r. Aoraptaauoi OVToryTas yta T01lS onoiovs anatT&iTat n Yno!lolt) :ETotz&irov. 'Ocrov 

aq>opu •ou~ IJpoiinupxov't&~ Aoyaptacrμou~ Ovt6'CT]'ta~ nou nsptypuq>ovmt O"'CTJV napuypaq>o B 

1:0u nap6vto~ •μfJμa1:0~, μ6vo ot A.oyaptacrμoi nou 'CT]pouvtm ait6 μia iJ neptcrcr6'tsps~ Ov'tO'CT]'te~ 

nou sivm Kaeopicrμtva IJp6crcona HIJA, Ti an6 IJa01]TIKS~ M11 Xp11μa1:0ittITTCOnKs~ AllioaitS~ 

Ov'tO'CT]'tS~ (IIa01]TIKS~ MXAO) μe eva ,, iteptcrcr6't&pa EA.eyxovm IJp6crcoita 1tOU eivm itoA.he~ fj 

KU'tOtKOt 'tCOV HIIA A.oyil;ovmi co~ "'11A.co'tfot Aoyaptacrμoi npo~ 'tt~ HIJA. Emiliov, A.oyaptacrμoi 

nou 'CT]pouvtat an6 M11 Luμμe•sxona Xp11μa1:0mcr'tco'ttKU IOpuμa•a A.oyil;ovtat co~ A.oyaptacrμoi 

yta 'tou~ oooiou~ ot a0potcrnKs~ nA.11pcoμs~ 6nco~ nsptypuq>ovmt O"'tl]V unonapuypaq>o l(P) 1:0u 

A.p0pou 4 'ti]~ LUμq>covia~ 011A.rovovtat npo~ 'tl]V Apμ6ota Apxfl 'ti]~ EU11viKiJ~ "'11μ0Kpatla~. 

A. AtaOtK(lGIBS EE,E-raGtJs yta ryv Ta1JT01t0l!J(!!) Aoraptaaumv OvTO!!)T«lS yta T01lS 

onoiovs (l1tatT&iTat !) Yno!lolt) :ETOt)(&irov. rta 'tOU~ IJpoiiitUpJGOV'tS~ Aoyaptacrμou~ OV"tO'tl]'te:t~ 

oou neptypuq>ovmt O"'tl]V napuypaq>o B 1:0u nap6vto~ •μiJμa1:0~, 1:0 "'11A.ouv EU11v1K6 

Xp11μa't01tlO"'tCO'tlKO 'IOpuμa Oq>eiAst va eq>apμ61;et TI~ aK6A.ou0e~ OtaOlKUO"ls~ ssfaa0"1]~ OJO"'te va 

npocroiopicret SUV 0 A.oyaptacrμ6~ 'tl]pehat ait6 eva ,, itep1crcr6'tepa Ka0optcrμEva IJp6crcoita HIJA, 

an6 IJa01jnKe~ MXAO μs eva fj nsptcrcr6•epa EA.eyxovm IJp6crcona nou eivat noA.i't~ fj KU'tOtKot 

'tCOV HIJA, iJ an6 M11 LUμμe•sxovm Xp11μa1:0mcr•conKu IOpuμam: 

1. Ilpoalhoptauos yta TO &av n OvToTtJTa &ivat Ka9optaμ&vo Ilpoarono HIIA. 

a) Ess'tC:tO"l] 'tCOV 1tA1]pOq>Optrov 1tOU 'tl]POUV'tat yta pu0μtcr'ttKOU~ O"K01tOU~ fj 

O"K01tOU~ Ota)GeiptO"l]~ O"JGSO"SCOV μe 1tSAU'te~ (cruμnsptA.aμpavoμtvcov 'tCOV 

napapniμa I - 1 o 
itA.11poq>opt6Jv itot> c:rulliyovwt cmμq>rova μi; ns L'i.motKaoiss Ka'tClitoMμ11<rl\S 't'llS 

Noμ1μonoi11mis Ecr6orov an6 Ifopcivoμcs L'i.pacr't'llpt6't'll'tcc;/lv6Jptcrc •ov IlcAfi't'll 

crou (AML/KYC) ciJcr'tc vu npocrotoptcr•ci i;civ ot nt..11poqiopics unooi;1KV1'.iouv 6'tt o 

L'i.tKCltoUXOS Aoyapmcrμou ciVClt IIp6crroito HIIA. rm 'tO CJK07t6 Clt>'tOV, Ol 

itA.11poq>opics nou unooctKV1'.iouv 6n o L'i.tKatouxos Aoyapmcrμou civm IIp6crrono 

HIIA itcptl..aμ~civouv 't6ito iOpucnis ii crUITTCl<rl\S crns HIIA, ii ots'69t>vcni ~ 

HIIA. 

~) Av 01 itA.11poq>opics unooi;1KV1'.iouv 6'tt o L'i.tKatouxos Aoyaptacrμou i;ivm 

IIp6crrono HIIA, w ti.111..ouv EU11vtK6 Xp11μawmcr'tronK6 1opuμa oq>cit..ct vu 

A.oyi/;ct 'tO l..oyapmcrμ6 cos ti.111..ro•fo Aoyapmcrμ6 npos ~ HIIA cK't6S av 

anoK'tfjcrct Clt>'t07ttcrwnoi11<rl\ ait6 wv L'i.tKatouxo Aoyapmcrμou (nou μnopci vu 

civm crc 'Evw1t0 W-8 ii W-9 't'llS Y7t11pccrias Ecrro'tcptKcilv Ecr6orov 'trov HIIA ii 

6.Uo nap6μoto c:ruμqirovriμSvo evwno), ii npocrotopicrct cuA6yros ~cicrct 

1tA11POq>Opt6Jv 1t0t> SXct CJ't11V KCl'tOxfJ 'tOt> ii 1t0t> ctVClt om8scrtμcs CJ'tO Kotv6, O'tt o 

L'i.tKatouxos Aoyapmcrμou ocv civm Ka8optcrμevo IIp6crrono HIIA. 

2. Ilp0Glhop1Gu6s JUI -..o &av uia Mn Ausp1Kav1K!) Ov-..6-..n-..a Eivm 

Xpn ua-..oinmro-..1K6 'Iopvua. 

a) E~SW<rl\ 'tCOV 7tl..11poq>opt6Jv itou 't'llPOUV'tClt yta puSμtmtKOUS CJKoitous ii 

CJK01tOUS Otaxciptcr11s crxscrcrov μc 1tcAfl'tSS (c:ruμiteptl..aμ~avoμSvrov 'tCOV 

itl..11poq>opt6Jv itot> c:ruUSyovwt cmμq>rova μi; L'i.motKClCJIBS Ka'taitoMμ11<rl\S 't'llS 

Noμtμonoi11mis Ecr6orov an6 IIapcivoμcs L'i.pacr't'llpt6't'll'tcc;/lv6Jptcrc wv IlcA<i't'll 

crou (AML/KYC) ciJcr'tc vu npocrotoptcr'tci av ot itA.11poq>opics unooctKV1'.iouv 6n o 

L'i.tKawuxos Aoyapmcrμou i;ivm Xp11μawmcr•ronK61opuμa. 

~) Av ot itA.11poq>opics unooctKV1'.iouv 6n o L'i.tKatouxos Aoyaptacrμou civm 

Xp11μawmcr'tronK6 1opuμa, ii w ti.11/..ouv EU11vtK6 Xp11μawmcr'tronK6 1opuμa 

snal..118c'6ct wv IIaYK6crμto Apt8μ6 M11'tp6Jou L'i.mμccrot..a~11'ti] (Global 

Intermediary Identification Number) wu L'i.tKatouxou Aoyapmcrμou crwv 

KCl'tcil..oyo 'trov At..AooanciJv Xp11μawmcr•ronK6Jv IOpuμa'trov (AXI) nou 

011μocrtcUc'tClt Cl7t6 't'llV Y7t11pcoiCl Ecrro'tcptKWV Ecr6orov 't(OV HIIA, 'tO'tc 0 

l..oyapmcrμ6s ocv i;ivm ti.111..ro•fos Aoyaptacrμ6s npos HIIA. 

3. Ilpo0"010p1Gu6s yia 'to &av tva Xpnua-..oinO"'tronK6 'IOpvua sivm Mn 

:Evum:-..eyov Xpnua-..oinmro-..1K6 'IOpvua 01 Illnprouts 7tpos -..o o7toio v7t6K&lV'tm O"& 

A9po10"'tlK!) Y7to6ol!) :E-..oixsirov 6a0"&1 'F!JS Y7to7tapaypa!!!ov 1(6) -..ov 1\.p9pov 4 !!JS 

:Evuq>rovias. 

a) YnoKciμcvo cr't'llv unonapciypaq>o L'i.(3)(~) wv nap6V'tOS 'tμiiμaws, w 

ti.111..ouv EU11vtK6 Xp11μawntcr'tro'ttK6 1opuμa μnopi;i va npocrotopicrct 6n o 

L'i.tKmouxos Aoyapmcrμou civm EU11vtK6 Xp11μa'toittcr'tro'ttK6 'Iopuμa ii cit..Ao 

Xp11μawn1mronK6 1opuμa L'i.tKCltooocrias Ewipou cav 'to ti.11A.o'6v EU11v1K6 

Xp11μawn1cr'tronK61opuμa npocrotopicrct i;u/..6yros 6n o L'i.tKatouxos Aoyapmcrμou 

sxct eva 'tswto Ka6sm6Js, ~6.crct 'tOt> IIayK6crμtou Apt6μou Ml1'tp6Jou 

L'i.1aμccrot..a~11'tf] wu L'i.tKatouxou Aoyapmcrμou crwv Ka'tcil..oyo AXI nou 

011μocrts'6c'tClt an6 't'llV Y7t11pccria Ecrro'tsptKcilv Ecr6orov 'trov HIIA ii ~cicrct 6.1..Arov 

nt..11poq>op16Jv nou sivm om8smμi;s mo Kotv6 ii nov ~picrKov•m cr't'llv Kawxi] wv 

ti.11!..ouvws EU11vtKou Xp11μawmcr'tronKou IOpuμaws, 6nros cK<icrw'tc tcrxl)ct. :Ee 

μta 'tS'tOtCl 7tcpt7t'tCOCJ11, ocv Cl1tClt'tct'tClt 1tcpClt'tspro c~S'tClCJ11, 'tClt>'t01t0t11<rl\ ii t>1tO~OAii 

moixsirov crxcnK<i μi; 'to A.oyap1acrμ6. 

napdpniμa I - 11 
~) Euv o ll.tKawuxo£ Aoyaptacrμou sivai EllTJVtK6 XpT]μai:omcr•conK6 

1opuμa f] ullo XpTJμai:omcr•co•tK6 'IOpuμa ll.1Katooocria£ Emipou nou A.oyissmt 

ano 'tT]V y 1tT]pscr(a EcrCO'tSptKIDV Ecr6ocov 'tCOV HITA CO£ MT] :Euμμs•sxov 

XpT]μai:omcr'tronK6 1opuμa, •o•s o A.oyaptacrμ6£ osv sivai ll.TJA.co•So£ 

Aoyapiacrμ6£ npo£ n£ HITA, allu 0t tlTJpCOμS£ npo£ •ov ll.tKatouxo 

Aoyaptacrμou npsnst vu OT]A.ffivov•at 6nco£ npo~A.Sns•at O"'tTJV unonapuypmpo I(~) 

i:ou ApOpou 4 'tTJ£ :Euμcprovia£. 

y) Euv o ll.tKatouxo£ Aoyapiacrμou osv sivai EllTJvtK6 XpT]μai:ommconK6 

1opuμa f] Ullo XpT]μai:ontcr•co•tK6 'IOpuμa ll.tKatooocria£ E•aipou, •o•s i:o 

ll.TJA.ouv EllT]vtK6 XpT]μai:omcr•conK6 1opuμa ocpsiA.st vu A.oy~st i:ov ll.tKatouxo 

Aoyapiacrμou CO£ MTJ :Euμμs•sxov XpT]μa't01t1cr•conK6 'Iopuμa, 01 nA.TJpcoμs£ npo£ 

'tO onoio sivat OTJAco'tSs£ ~ucrst 'tTJ£ unonapaypucpou I(~) i:ou ApOpou 4 'tTJ£ 

:!:uμcpcovia£, sK't6£ suv •o ll.TJA.ouv EllT]VtK6 XpT]μai:omcr•co•tK61opuμa: 

(1) AnoK'tfjcrst UU't07ttcr'tonoiT]O"TJ ( nou μnopsi vu sivat cri:o 'Evwno W8 'tTJ£ Y1tTJpscria£ Ecrro•sptKffiv Ecr6ocov •cov HITA f] crs ullo nap6μoto 

cruμ<pcoVT]μevo evwno) ano 'tOV ll.tKawuxo Aoyapiacrμou 6n ano•sA.si 

ntcr•onotT]μsvo escopouμsvo CO£ cruμμopcpouμsvo AXI, f] anallacrcr6μsvo 

npayμanK6 otKawuxo, 6nco£ 0t cruyKsKptμSvm 6p0t op~ovmt cri:ou£ 

crxsnKOU£ Kavovtcrμo'll£ i:ou Y noupysiou OtKovoμtKffiv •rov HITA, lj 

(2) :!:'tT]v nspimrocrTJ cruμμs•sxovi:o£ AXI f] KamxroptcrμSvou 

escopouμsvou CO£ cruμμop<pouμsvou AXI, S1tUAT]9SUSl 'tOV IlUYKOO"μ\O 

Apt9μ6 MTJ•pmou ll.iaμscroA.a~TJ'tfi 'tOu ll.tKatouxou Aoyapiacrμou cr•ov 

KU'tuA.oyo •cov AXI nou OT]μocrtsUS'tat an6 'tTJV Y1tTJPScria Ecrco'tsptKIDV 

Ecr6ocov 'tCOV HITA. 

4. Ilpoalilopumos "[Ul TO sav evas Aoyapta<T!!OS 1t0tl 't!Jpsi'tm an6 uia MXAO 

i:ivm AnlroT&o5 Aorapiaa1165 npos TtS HIIA. Ocrov a<popu ll.tKmouxo Aoyapiacrμou 

IlpoiinupxoV'tO£ Aoyaptacrμou 0V'tO'tTJ'tU£ 1tOU osv sxst 'tUU't01tOtT]9Si OU'tS CO£ Ilp6crcono 

HITA ou•s CO£ XPTJμai:omcr•conK6 1opuμa, •o ll.TJA.ouv EA.A.T]vtK6 XpTJμa'tOmcr•conK6 

1opuμa ocpsiA.st vu npocrotopisst (i) suv o ll.tKmouxo£ Aoyaptacrμou f.xsi EA.tyxoV'ta 

Ilp6crcona, (ii) suv o ll.tKawuxo£ Aoyapiacrμou sivm IlaOTJnKfi MXAO, Kat (iii) suv 

onowof]no•s an6 m EA.fyxovm Ilp6crcona •ou ll.tKatouxou Aoyapiacrμou sivm noA.i'tT]£ f] 

KU'tOlKO£ 'tCOV HITA. Ka'tU 'tTJ otsvf.pysta UU'tcDV 't(!)V npocrotoptcrμmv, 'tO ll.T]AoUV EMT]VlKO 

XpT]μai:ontcr•conK61opuμa ocpsiA.st vu aKoA.ouOsi 'tTJV KaOoofJYTJO"TJ Tcov unonapaypacprov 

ll.(4)(a) f.ro£ ll.(4)(o) 'tOU nap6vi:o£ •μf]μa't0£ μs 'tTJ crstpu nou apμ6sst nsptcrcr6•spo crn£ 

nsptcr'tUO"Sl£. 

a) IlpoKstμevou vu npocrotopicrst m EA.Syxovm Ilp6crcona sv6£ ll.tKmouxou 

Aoyapiacrμou, 'tO ll.TJA.o'llv EllT]VtK6 Xp11μai:omcr•co'ttK6 1opuμa μnopsi vu 

~UO"~S'tat crs 1tAT]pO<pop(S£ 1tOU crullf.yoV'tat Kat 'tTJPOUV'tat cr'llμ<pcova μs Tl£ 

ll.tUOtKUO"IB£ Ka'tU1tOASμT]O"T]£ 'tTJ£ NoμtμonoiT]O"T]£ Ecr6ocov ano Ilapuvoμs£ 

ll.pacr'tT]pt6'tT]•s9fvroptcrs 'tOV IlsM'tT] crou (AML/KYC). 

~) IlpoKstμSvou vu npocrotopicrst av o ll.tKatouxo£ Aoyapiacrμou sivat 

IlaOT]•tKfi MXAO, i:o ll.T]A.o'llv EA.A.T]VtK6 XpT]μai:omcr•conK6 1opuμa ocpsiA.st vu 

anoK'tf]crst aui:ontcr'tOnotTJO"TJ ( nou μno psi vu sivm mo 'Evwno W-8 f] W-9 'tTJ£ 

Y1tT]pscria£ Ecrco•sptKrov Ecr6ocov 'tcov HITA f] crs ullo nap6μoto cruμ<pcoVTJμSvo 

tvwno) an6 wv ll.tKatouxo Aoyapiacrμou mcr•s vu s~aKpt~mcrst •o Ka9scr•ro£ 'tOu, 

SK't0£ av sxst O"'tTJV Kai:oxfl 'tOU 1tAT]pO<popis£ f] unupxouv 1tAT]po<popfs£ Ota9f.crtμs£ 

napapniμa I - 12 
crto Kotv6, ~acrst tcov onoicov μnopsi va npocrliwpicrst suA6yco~ 6tt o D.tKmouxo~ 

Aoyapiacrμou sivm EvspYl'! MXAO. 

y) IIpoKstμEvou va npocrlitopicrst av to EMyxov Ilp6crcono μta~ IIaElr)ttKi]~ 

MXAO sivm noA.it11~ tcov HIIA i] sxsi tl1 cpopoA.oytKi] tou KatotKia crn~ HIIA, to 

D.riA.ouv Ellriv1K6 XpriμatontcrtconK611ipuμa μnopsi va ~acrii;stm crs: 

(1) IIA.ripocpopie~ nou crullfyovmt Kat t!]pouvtm crl>μcpcova μe t~ 

D.talitKacrie~ KatanoMμricrri~ ti]~ Noμtμonoiricrri~ Ecr61icov an6 IIapavoμe~ 

D.pacrt!]pt6t!]te<;/rvci>ptcrs tov IIsMt11 crou (AML/K.YC) CTtl]V nspimcocrri 

IIpoiln<ipxovto~ Aoyapiacrμou Ovt6t!]ta~ nou t!]psitm an6 μia i] 

nsptcrcr6tsps~ MXAO μs un6A.omo T] asia A.oyaptacrμou nou lisv 

unsp~aivst to 1.000.000 lioMpta HIIA, lj 

(2) Autontcrtonoiricrri (nou μnopei va sivm crto 'Evwno W-8 i] W-9 

ti]~ Ynripscria~ EcrcotsptKci>v Ecr61icov tcov HIIA i] crs a"-A.a nap6μoto 

cruμcpcovriμEvo tvwno) an6 tov D.tKmouxo Aoyapiacrμou i] an6 tfaoto 

EMyxov IIp6crcono crt11v nepintcocrri IIpoilnapxovto~ Aoyapiacrμou 

Ovt6tl]ta~ nou t!]psitm an6 μia i] neptcrcr6tsps~ MXAO μs un6A.otno 

A.oyaptacrμou T] asia nou unep~aivst to 1.000.000 lioMpta HIIA. 

Ii) Eav onotolii]nots EMyxov IIp6crcono μia~ IIa9rinKi]~ MXAO eivm 

noA.it11~ i] KatotKo~ tcov HIIA, o A.oyapiacrμ6~ A.orisstm co~ D.riA.cotfo~ 

Aoyaptacrμ6~ npo~ HIIA. 

E. Xvovoowyvauua !!JS E£&-ca!!1Js Kat Ilp6a9ETES Aiao1Kaail:s n:ol> &papu61:ov"t"at 

G"t"Ol>S IlpoilmipxoV"t'ES Aoyapiaauou£ Ov"t'O!!J"t"as. 

1. H ssstaCTT) tcov Ilpoilnapx6vtcov Aoyaptacrμci>v Ovt6tl]ta~ μs un6A.omo 

A.oyaptacrμou i] asia 1tOU unep~aivst n~ 250.000 lioMpta HIIA Kata tl]V Hμepoμrivia 

Ilpocrlitoptcrμou npsnet va sxsi oA.otlripco9si evt6~ liUo stci>v an6 tl]V Hμspoμrivia 

Ilpocrlitoptcrμou. 

2. H ssfaacrri tCOV IIpoilnapx6vtcov Aoyaptacrμci>v Ovt6t11ta~ μe un6A.otit0 

A.oyaptacrμou i] asia 1tOU liev Uitep~aivst n~ 250.000 lioMpta HIIA Kata tT)V Hμepoμrivia 

IIpocrlitoptcrμou alla unsp~aivst to 1.000.000 lioMpta HIIA Kata tT)V 31 ~ D.sKsμ~piou 

2015 i] onotoulii]note sn6μevou StoU~, npsitel va sxsi oA.oKA.T)pco9si evt6~ sst μT)vci>v an6 

tT)V teA.eumia riμSpa wu riμepoA.oytaKou faou~ Kata t0 onoio to un6A.omo A.oyaptacrμou 

i] rt asia unep~aivst t0 1.000.000 lioA.apta HIIA. 

3. Eav unapssi allaYl'! neptcrtacrs~ crs crxscrri μs IIpoiln<ipxovm Aoyaptacrμ6 

Ovt6trtta~ nou sxsi co~ anotSA.scrμa to D.riA.ouv EUrivtK6 Xpriμat0mcrtcot1K6 'Ilipuμa va 

yvcopisst, i] va 9scopei euA.6yco~, 6n ri automcrwnoiricrri i] aUri tsKμT)picocrri nou 

crxstisetal μs Svav A.oyaptacrμ6 sivm A.av9acrμSVT) i] avast6ntCTtT), t6te to D.riA.ouv 

EllrivtK6 XpriμatomcrtcottK6 'Ilipuμa ocpsiA.et va npocrlitopicrst SK vsou to Ka9scrtci>~ wu 

A.oyapiacrμou crl>μcpcova μe t~ litalitKacrie~ nou npo~/J;novmt crtrtv napaypacpo D. tou 

nap6vw~ tμT]μato~. 

V. Niot Aorapiaauoi Ov"t'O!!J"t'ac;. Ot aK6A.ou9ot Kav6vs~ Km litalitKacris~ tcrxiJouv yia tov 

CTKOit6 ti]~ tautonoiricrri~' tcov D.riA.cotscov Aoyapiacrμci>v npo~ HIIA Kat tcov A.oyapiacrμci>v nou 

t!]pouvtm an6 Mri I:uμμetsxovm XpriμatomcrtconKa Ilipuμam μstasu tcov XpriμatootKovoμtKci>v 

napapniμa I - 13 
Aoyaptacrμrov nou tt]pouvmt an6 On6tt]teS Km €xouv avmx9ei μet<i tt]V Hμepoμ11via 

Ilpocrotoptcrμou («N€ot Aoyaptacrμoi OV1:6tt]taS»). 

A. Aoyapwaμoi Ovtiim-ras noll o&v anait&itai va &E,&tamouv, va ta1ltonoin0ouv !] va 

onlco0ouv. 

EKT6S av To 8111..ouv EA.A.11vtK6 Xp11μatomcrTCOTIK6 1opuμa anocpacrim:t omcpopenK<i, eiTe cre 6,n 

acpop<i 61..ous TOUS Nfous Aoyaptacrμous 0vT6tt]taS ehe sexcoptcrT<i, cre 6,n acpop<i 01tOlUOititoTe 

cracpros npocrotopm~ oμ<ioa TEtotcov A.oyaptacrμrov, 6nou ot Kav6ves ecpapμoyits crtt]v 

EU11vtKft 811μ0Kparia npo~Mnouv autft t1] ouvaT6tt]ta emA.oyfts, €vas A.oyaptacrμ6s ntcrTconKfts 

K<ipras it μia avaKutlot!μeV'll nmTconKft oieuK6A.uvCTTI nou A.oyi/;etat cos Nfos Aoyaptacrμ6s 

0vT6tt]TUS oev anatTehm va esetacrTei, va taU't01t0t119ei it va 011A.co9ei, μe tt]V npoiin69eCTTI 6Tt 

to 8111..ouv EU11v1K6 Xp11μatomcrTconK6 1opuμa nou tt]pei TEtoto A.oyaptacrμ6 ecpapμ61;et 

noA.tnKES Kat omotKacries mcrTe va anoTp€net tt]V unaps11 unoA.oinou A.oyaptacrμou nou 

ocpetAeTat CTTOV 8tKatouxo Aoyaptacrμou 1tOU U1tep~aivet TIS 50.000 ooA<ipta HIIA. 

B. Alloi N&oi Aoyapiaauoi Ovtiimtas 

Le 6,n acpop<i tous Nfous Aoyaptacrμous 0vT6tt]taS nou oev neptyp<icpovTm crtt]v napaypacpo A' 

Tou nap6vws Tμitμaws, To 8111..ouv EU11v1K6 Xp11μatomcrTconK6 1opuμa ocpeiAet vu 

npocrotopit;et av o 8tKatouxos Aoyaptacrμou eivm: (i) Ka9opicrμ€vo Ilp6crcono HIIA, (ii) 

EU11vtK6 Xp11μatomcrTconK61opuμa it <il..Ao Xp11μaTonmTconK6 'Iopuμa 8tKmooocrias Etaipou, 

(iii) cruμμeT€xov AXI, 9ecopouμevo cos cruμμopcpouμevo AXI, it anaUacrcr6μevos npayμanK6S 

otKatouxos, 6ncos autoi 01 6pot opi1;ovrat crTous crxenKous Kavovtcrμous Tou Y noupyeiou 

OtKovoμtKmv Tcov HIIA, it (iv) Evepyft MXAO it Ila:S,,nKit MXAO. 

1. YnoKeiμevo crtt]v unonap<iypacpo B(2) Tou nap6vtos Tμitμatos, to 8111..ouv 

EU11v1K6 Xp11μatontcrTconK6 1opuμa μnopei vu npocrotopicret 6n o 8tKmouxo<; 

Aoyaptacrμou eivm Evepyft MXAO, 8111..ouv EU11v1K6 Xp11μa:TomcrTconK6 1opuμa it 

<il..Ao Xp11μatontcrTconK6 'IOpuμa 8tKmooocrias Eraipou e<iv to 8111..ouv EU11v1K6 

Xp11μatomcrTconK6 1opuμa npocrotopicret euA6ycos 6n o 8tKatouxo<; Aoyaptacrμou €xet 

f;va; TE'toto KU9emm<; ~<icret TOU IlayK6crμtou Apt9μou M11Tpmou 8taμecroA.a~11tit wu 

8tKatouxou Aoyaptacrμou it ~<icret <iUcov nA.11pocpoptmv nou eivm 8ta9€mμe<; crto Kotv6 it 

nou ~picrKovTm crtt]V KUToxf] wu 8111..ouvto<; EU11vtKou Xp11μatomcrTconKou IOpuμato<;, 

6nco<; tcr}'.Uet. 

2. E<iv o 8tKmouxo<; Aoyaptacrμou eivm 8111..ouv EU11v1K6 Xp11μatomcrTconK6 

1opuμa it <il..Ao Xp11μatontcrTconK61opuμa 8tKatooocrias ETaipou nou A.oyit;etm an6 tt]V 

Y1t11Pecria EcrcoteptKmv Ecr6ocov TCOV HIIA co<; Mll LuμμeTEXOV Xp11μatomcrTCOTtK6 

'IOpuμa, t6Te 0 A.oyaptacrμ6s oev eivm 811lcorfos Aoyaptacrμ6s npos T~ HIIA, UAAU Ot 

nA.11pcoμf;s npos tov 8tKmouxo Aoyaptacrμou np€net vu 0111..rovovtat, 6nco<; npo~Mnetm 

crtt]V unonap<iypacpo 1(~) tou Ap9pou 4 tt]S LUμcpcovia<;. 

3. Le 61..e<; <iw<; neptITTrocre~, to 8111..ouv EU11v1K6 Xp11μatomcrTconK61opuμa 

ocpeil..et vu anoKTftcret auwmmonoi11cr11 an6 wv 8tKmouxo Aoyaptacrμou rocrTe vu 

ESUKpt~mcret to KU9Ecrtros rou 8tKatouxou Aoyaptacrμou. B<icrEt t11s automcrtonoi11CTT1s, 

m}'.Uouv ot a:K6A.ou9ot Kav6ve<;: 

a) E<iv o 8tKatouxos Aoyaptacrμou eivm Ka8op1uμf:vo Hpouwno HHA, to 

8111..ouv EA.A.11vtK6 Xp11μatomcrTconK6 1opuμa ocpeiAet vu A.oyi1;Et To A.oyaptacrμ6 

co<; 811A.cotfo Aoyaptacrμ6 npo<; HIIA. 

napaprriμa I - 14 
nrll..11d~dnu 1- ~ g 

AQ.O'(UV <):lllAU"('(:;:[ <):llUOXL.01lL01Driltdx "l'.Jriadg1 

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lt.oltri?"(OlLl'.J1D:ll Slti Slt.oltJOlLori1rioA Awg9.03 <;>lLD S3riOAJ?dl'.llL S31lt191dlt1.0Ddg l;t 

Q.O:llUW1.0tlL01l'.Jriltdx So1DriQ.dgr l'.JAWIDTIQ..0 3TI Su Sl3.0ip,tl'.JlLl'.J (tOlL AQ.Odoclm Alti 

lt11?'(3lL :>3).0l'.J:lllgmg SD.oao;ig Sm3'(?TillL3 a01 So1AQ.O'(UV Q.O:lllAU"('(:;:[ 

3.otdC)lAJP31lt191dlt1.0DdV A01 lt1J?'(31I «ao.o (;)Ji.)l/']W\I') 13A)Drilt.o Su S?:ll113X.o 3ri A01 

Slt.oltri?"(OlLl'.J1l'.J)! Slti Slt.olt)OlLOrilriON AW!?<f.Ot{ <)lLl'.J S3riOAJ?dDII 

3l>101J>Aj/5311ii91dlW>:odv A01 liiY"!311 ctOl> "(;)AJl/'lWV) 53).0l'.J)llgmv» 

·1 531Dm11gmv SIU>litl?'{OU:o1:0)1 Slii SIU>liJouotltiloN AID!llJl>'.I 9u:o 531l0Ai;id:o11 

"I 

·a "JOill>tdo 10 109aO'(<;>:llD 1ori.01do Aao<)X.01 m,t Sao1 SQ.Olto:ll.o ao1 So1A9dmi So1Driip,dDdDU 

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Ol AQ.O'(UV <):lltAU'\'."'(:;:[ <):llUW1.0llL01Driltdx Driadgr, )3dOlLri DA Altri tl'.J13J).ODg 3.0 lt.olt)OlL01.0llL01(tl'.J 

·y ltjtdi;t1J: 3l> 5t3l>l;ttouo1l>tU01ctV 1'.11:!1 1?:!1113113\IOUV ·:o(J):odXX3, 

J?1D)I Alt1 l;t,toridD<b3 AW1 AC)ll.OD:lllgmg Sl'.J.oao;ig Sm3'(;irillL3 UOlL tl'.JMo<bi;id,\,1d3lL :wd;i1wAl! 

"IA JO:!l1g13 53AIJAD)I t:o:!I "JOill>tdO 10 109nO'(<;>:llD 10139.o<;>dlL S3A<fAD:ll m:ll )Ori.otdo Ano<)X.01 

ao1 aodedy p Slti ·SDJAW<brin~ 

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S9ri.omdDfoy SodlL Su 'YUH 1?'\'."'(D 10 S;iriwdlt"(ll SodlL Ao1 oXQ.om:lllV 

9:lluw1.owo1l'.lriltdx '(Driadgr, 3191 o S9ri.omdD,tO'( A3!? mAJ3 So;i1w'(ltV 

<;>lLD Alti A DJ.D3dltlL A<Jl:ll1d31w.o:;:r Awg9.o:;:i AWl. YIIH Sw ltw AoX;iisririn~ 

aoni;i Q.O:llUW1.0llL01Driltdx S01DTIQ.dgr Sl'.J).00!?01D)l1V aod)l'.J1:;:[ 01 O)OlLO tl'.J13Jlfo'( 

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(g Al}:;:[ 0 SoXQ.011'.J)llV Q.OTI.Ol'.JldDAOV tl'.JA)3 ltw AOX;iisririn~ <):llUW1.0tlL01Driltdx 

tl'.J1)3l.tl'.J]L)'.) Lt l;t'(ogolLU AID)3Xt01.o 3.0 lt.o;iX.o 3TI 01 ·9ri.omdDAO'( 

3191 o S9ri.omdDfo'( AS!? tl'.JA)3 So;i1W'(ltV S9ri.omdDfoy SodlL 511 YIIH tl'.l:ll A3!? 

Slti SDJOlLo DA\lAD)I AoX,t?'ltl oJLw.09du AS!? mAJ3 SltinolL l;t So:ll101i;i:ll Aw1 'YUH 

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<f:llUW1.otlL01Driltdx Driadgr, SDJ.oogom:ll1v 'aod1m:;:r (!!!) AoX;iisriria.o 'IXV 

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(,\, Al}:;:[ 0 SOXQ.Otl'.J:lllV Q.OTI.Ol'.JldDAOV :tl'.JA)3 (!) OlLW.O<;>dU YUH 01 O)OlLO A3!? 

"YUH 

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l,t S)3rio:i. SQ.o:iiu3dod>mg 9lLn SQ.01nn no1 Q.o:iiuro1n1lto1nriudx Sol,)'.)riQ.dg1 l,t 

Arod;iwnmd3lt Ag>)!1d1n,tne 3rJ S31lt191dlt1nndg 3D SQ.o:iiunriltd13X11L3 Snog'9"Ql 

A3) (1)"(9 l,t A3 (13d9ri A(l)l, A3 lJ}dOd>O"(:l!(l)! A(1)"(1μ '<tO)D"(DID3:l! Sll}ri l,t 

(3 ,1ll)l 'All)D<to S3"(9 10 S31lt191dlt1nndg Slt1 OVXW 1ll1All1D)A(ll) Alt1D 1,tX01n:ii 

l3:l!l,i.All ?3 nodl,t"(:l!O"(O 3D llA\J l,t lld319DD1d3lt 9lLll Dl, 'rod91roAD 

'S9riD1AD,\,do uw l,i.:ii1All:l!1d3riy l,t:ii1d1A3:l! DD<l0!?)!?:l!3 DJ3lt;Jd1 l,t n1lt191Ao <tOlL 

Sl,t:iiu1"(0lL SltD3d)mgolL<t 'Sl,tinn ltnltAd;ig(l)! S9A3 Snod>ygt[ Aro1 'VIIH Sl,i.Ae31g 

Sn;idod> <tOlL )3"(31:l!3 ll}TI nj,\,dno113"( Slt1 A3 ro,\,91'. SltDltAd9g(l)! l,t Slt1 A3 ro,\,9"( 

13A;Jgri'O"(ld3lL 'So1yd:ii 'll}Xdlllt3 'm3d9d>1d3lt l,t oril,tg '( l,t SDA? Sorn9riltg 

ltD3d)ll1\?0lL<t Sl,tinn Slt1 SltnltAd;ig(l)! '<toll) m,t l\lt1 l,t,tnd>oltn 'Ag>1"(og1d>rin 

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A(l)l, 'VIIH 

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(,\, H OVXW 131(9 J39lllAn,\,do 3D Sod>nga, Aro1 VIIH m:ii 10"(9 10 101d~ no1 

Sl,t:iiu:iim Sltnn31yri,\,ndltmg 3D UA?rin1droMDAll ydo,\,n Ag>1ltA1:ii 'Agi1?n 

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(g 10 Slt1<tO)ll"(llID3:l!10"(1μ OVXW 1llA)3 OA3TI)3:l!UAll Sl,t:iiu:iin1 SltD<t31yri,\,ndltmg 

1ll1AQ.01lld:iimg m,\, Alt1 l,t,tro,\,ndDlt Q.O:l!UU9lllL 'So1nril,tgon13 

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Sl,t"(ogoltn Aro)3X101n 1DA)3 9:iiult9DlL nriltg9m3 m:ii 91nonolt odn9d:ii1ri no1 OS 

ovxw llU 01 OA3TIQ.O,\,ltodlL 9:l!llUO"(Od3rilt So:i.;i l,t lty;y,y liX101D)1All ogo)d3lt 

( n 91nonoll od319d:ii1ri nm os Sto1 91n:ii3 nm n01mdy9n:iin So1nril,tgon13 Slt1 

31oltl,tgo1olto 9lLll n1 n9n0"(9:iin :mdl,t11d:ii 

.,, O'ld3A'JI . ·ovxw l,t,\,d3At[» «OVXW 13A)llTIUD 310lLl,tgmolLO ovxw )OdU"(lL 

SQ.OTID1AOAll)l nm A no)3,\,d<tolt Ag>:ii1ri0Ao:ii10 Aro1 "VIIH 

l,t 9lLngo"("(D nri<t3l.D)lLD1n:ii nolL p,\,d3A31!1 ltDltiyd:iindnlL nArod>ri~ 3ri Sno1 SQ.o:iiu3XD 

(!) l,t,\,d3At£ 'ovxw l,t (!!) l,tltngo"("(ll l,t:iimronodlt ll)3dm13 nolt J3,\,d3A31!? ltnltiyd:iindnlt 

"f ~b111lienn ·ovxw l,t:iiuLtenII» «ovxw 13AJ'OliltD 31oltl,tgmolto ovxw nolt A3!1 mAJ3 

·nrindg19:iiuro1nmo1nriudx 

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'So1nril,tri1 m:ii 13A;Jgrin"(ld3lt SltD)lL3 n01tl,tgmolto uw 1,t:ii1An:ii1d3rly n1lt191AQ nolt l3X? 

VIIH l,t 1llA)3 n1lt19MQ Srolt9 m13dJyd,\,1d3lt Al11D od>nd,\,ydnl!Olt<t (1)(t)S: nm 501A9dnlt 

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"Z "OVXJ\l «OVXw>> 13A)llTIUD 3WlLl,t!;>ll10lLO UJt\l l,i.:ii1All:l!1d3riy n1lt191AQ <tOlL A3!;> 1llA)3 
or1lud9dou 1- ~ L 

..o i)lum.oo ; Ddmd}Jq Slu ovxw 'A~o11Dun 3.0 lwID1lLJd3lL Sl.und;ien)l)l3 ~ 

"A H D.oao\JX.01 DJ..03eorloA Slu Sn}.oogotD)ll!? Slu SD})ltol.D)l Slu OVXW ~ m 

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~TiOJdlt'"(lL SltA.o'"(~3 S~g10TiD DlA. Alu ~odnu 'A(jlt.o3dltlta ~ SID ~TiOJdlt'"(lL 

Stw[t)l.o;i AID1 ACJl)lllLOJd8AD"(ldJ AID1~01dlu.ondg Slu 'ovxw ~ SID 

SD1lu9:J.AQ ' S<;>],)13 AD lt ~TioAmg ~ lw~dX 1Dl3A)A. 01.0 01.0)D'"(lt Slu 

AIDpX1010 Sodu S0'"(3dJ<;> ~O)lt.oadJ aOlLCJl.OOdlL ~ S~mIDd9AD'"(ldJ-ltrl 

~)l11t(l)d9AD"(ldJ-ltrl DlluC)lAQ ~ lu lw~dX A(l)l AID!/C)ll3 ~ A(jl)LD10<l0ld3lt 

AID!?C).03 ~ A(jl)LD\.Q(l01d31L AOJ)3X10l0 Slu OVXW 30 C))llO<lID OlLOJOC)dlL ~ 

;i)lum.oao Ddmd}Jq Slu OVXW A3!? Aaou;id11u3 310lL~!?DlOlLO ~TioAmg 

"A! H D.oao\JX.01 D}.0390TioA Slu SD1oogom)l1g Slu SD})llOlD)l Slu OVXW ~ Dl 

JD)ltdD)lllL3 )1!3 AOJl AID!/C).03 ~ AOJl A(jl)lD10<lO!d3lt Slu 'AOJ)3X1010 

"!!! A3V 13l\J81ll!? SaoX9wrl ~ lt'"(?rl aou AaoX;i DlDTI(jllD)ll!? Smlu91dcp1 ~ 

JD})llOlD)l 'Slu 

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pA.dao1131 ;>)LU.Ol3'"()10l!D mA. Alu ~OJA.Dodlt Slu S~lAIDAto)l 'SD)d3Tiltas 

A(jl)lU<l3lL[t)lodOJl!O 'AOJ30~Dl3TI)l3 lwIDAiJ A(jlll'"(Olt ~ lwIDA;>A.do <lOlt 

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}3'"(3l.Ol!D ~)lUDTI'"(3ilDlL3 'l.wOJA;>A.do OA.o'"('"(~O 'AOJ30~dl3X11L3 C))l!dOlLTI3 

~ 13X? }38DWO..O lD)l )3A.dao1131 luo D)OO!?OlD)ll!? Slu SD))ltol.D)l Slu !D)l 

'S~o)l\AX311nn)l 'S~O)lll.OUl'"(Olt S~O)lUlt'"(8D ~ S~O)LU<l3!?1Dlt)l3 .S~ol!O)LO 

'9)LU0!3'"()10l!D mA. 'S~O)LU(l3)l.Oltde 'S~O)l11t(l)d9AD"(ldJ 'S~O)llAOTilu.OllL3 

"! 13XH, )38Dl0<l.O \D)l )3A.d<l0113'"( lu.o D)OO!?OlD)ll!? Slu SD))ll0l.D)l Slu 

1 H ( VXW o )Odlt'"(lt S319 Su S39a0'"(9)LD S130\J80lt\J.Odlt : 

S~orl.otAOAD)l a01 ao)3A.daouA_ ACJl)llTIOAO)llQ AOJ1 'VllH ft 

(8 H ovxw 1DAJ3 ltA3rl~odm~» '«ovxw SOJu9 mwdJ;idA.1d3lL Saow S~o)lll3Xo 

AC)l<lD <lOl ~O)lU(l)WllLOlDTiltdx 'Sornrl~dgr 

1Dl)310l!Otdlu.oDdg SIDwμOJdlL 3.0 C))lUDTiltdt3Xllt3 DiJrlo1 C))lU3dodJmg gun: 

'D1lu91Ao Aoo9dJ3 0 SO'"(lrl<;> 3101L~!?AOJ101!0 AOJlOljll AOJA3TIC)3!/A<l3: AOJl~OlAQ 

Sltmrl9;i1.ouAD aoA~!?Al)l 3.0 310u~gmouo D1lu91AQ aou A3!? 1DA)3 ltA3rl<;>3!?A<l3: 

;i)luOJ1omornTiltdx 'mDTi~dgr !D)l A3!? 13X;idDu S31.03dltlta Slwlu9go1nTiltdX ~ 

Sltmrl9;iwuAD aoA~!/Al)l '3rl ~ 'mA. S3A3rl<;>3!?A<l3: S31lu91Ao a01t A3!/ 1DA)3 

(lt H OVXW )3)LOD SOJ10μ0Jdu S31lu91dlu0Ddg Slwlu9go1DrlltdX lD)l 

C))lU3dodJmg C)l!D AC)l<lD <lOl ~O)lll.(l)l.Oll!Ol.Drlltdx 'So1Drl~dgr 

1Dl)310l!Oldlu.oDdg ~ DA )39lttolt01dlu.0Ddg )13 <lO\JA 30 C))lUDTiltd13Xllt3 D;irlOl 

Slu AOJ)3Xt0l.O ~ 1Dl3ACJlADA.d01gDAD 3Ti C)l!O)LO DA 130~8<l0'"(0)LD~3 DA 

'lu;i \D)l 1Dl3)ll))dg 30 lt~'"(\l~ lt D)OD)ll!?Dl!? Sl.wlt)Ol!OW<l3d AOJl A(jl)lD10001d3lL 

('./ H ovxw A3!/ 3~d~a 9)luOJ1muo1Drlltdx Drladg1 ;irn)l Dl D}D1a3131 31AiJlL 

ogod;iu vZ ACJlAltrl 9uD Alu D}Altrlod3rllt Slu S~lXdD Slwm.o~ Slu 'OVXW 

l.w399ug.odlt 119 lt A3 OJA.<;>'"( lw3d)D~3 A3!? lD13J<;>TidDdJ3 Alu.o ovxw '913TI Alu 

S~u3dodJmg C)1LD A~aD a01 ~o)luOJ1omo1Drlltdx 'Sornrl~dgr srl Alu 

D)3Xto10 3rl C)l!O)l.0 Alu l.w[t)lo;i S~uDTiltd13Xllt3 Smlu91dlu0Ddg 

OA3Ti~oA.ltodlt C))l!dOl.01 'SD}A.d<lOl.13'"( '91'.'"(D 13~!?A3lL3 01D'"('9ID3)l 30 '9)lD10<l01d3lL 

(1.0 H OVXW A3!? 13X? ltrl<;>)LD ~UDTiltdl3X11t3 n1lu91dlu0Ddg \D)l A3!? 13X? 

<lO)D'"(DID3)l mA. S~O)LU<l!?A31L3 'S~olto)l.o 

DA }3dlumg luo D13XiJAO..O DlDTICJllD)ltg 30 S;i1aD Su S3)3dm13 SID SUO'"(l)l 
15tciA.ucrris 'tllS MXAO, vu 15iavsμovmt 6/...a 'tu nsptouotaKci mmxsia 'tllS 

OS Kpm;tKI] OV'\"6't'T]'t"U fj OS ciU11 μ11-KSp15ooKomKI] opycivcoo11, fj vu 

mpttpxovmi ow 811μ6ot0 'tllS 15tKato15ooias Tl]S Ku'l"0tKiaS 'tllS MXAO fj 

os onmu15fjno't"s noA.tnKI] uno15iaipscrri uu'l"fjs. 

5. 	 Ilpoiinapzrov Aoyuptaauos. ns <<Ilpoiincipxcov Aoyuptaoμ6s» VOSl'\"at 

Xp11μuwo1KovoμtK6S Aoyuptaoμ6s nou TT]pshat os Ll.11A.ouv Xp11μawitto"'l"COnK6 

11\puμu Ku't"ci 'tl]V Hμspoμ11via Ilpool5t0pioμou. 

6. 	 H1u;po!11Jvia Ilpoalitop1auoii. ns «Hμspoμ11viu Ilpool5t0ptoμofo> vodmt 11 

11μspoμ11viu, 11 onoia μnopd vu itpo11yshat 'tl]S 9Sm]S Os tox;U 'tllS itapouoas 

LUμcpcovias, KU't"ci 'tl]V onoia '\"O Ynoupysio OtKovoμtKON 't"COV HITA anoqiaoii;st va 

μ11v sqiapμ6ost napaKpclTT]m] ow EU11vtKci Xp11μawmmco't"tKci 115puμa't"a 15uvciμst 

wu cip9pou 1471 wu Kdl15tKU Eoco't"sptKcOV Eo615cov 't"COV RITA. Au'l"fj 1111μspoμ11via 

sivat: (a) 11 30~ Iouviou 2014, OTT]V nspimcocrri (i) 81Kat08ooias nou untypmvs 

cruμqicoviu μs 't"\S HvcoμSvss IloA.t't"eIBS yta 'tl]V sqiapμoyfj wu N6μou FATCA fj yta TT] 

15teUK6A.uvcrri 'tllS ecpapμoyfjs '\"OU N6μou FATCA scos ~ 30 Iouviou 2014, fj (ii) 

15tKat08ooias yiu 'tl]V onoia 'l"O Ynoupysio OtKovoμtKdlv '\"COV HITA sKptVs 6n 

ouoiaonKci sm't"sux911Ke μia '\"S't"Otu cruμqicovia, scos 't"\S 30 Iouviou 2014, Kut 

nsptA.aμ~civsmt mov KU't"ciA.oyo 't"S't"0tcov 15tKat08omc0v '\"OU Ynoupysiou OtKovoμtKcOv 

'l"COV RITA,(~) 11 30~ Nosμ~piou 2014, OTT]V nspimcoo11 81Kat08ooias yia 'tl]V onoia to 

Ynoupysio OtKovoμtKdlv 't"COV HITA sKptVe 6n oumuonKci sm't"eUX911Ke μia 't"S'\"Ota 

cruμqicovia, Ka't"ci 'tl]V fj μs'l"ci 'tl]V 1~ IouA.iou 2014 scos Kat 'tl]V 30~ Nosμ~piou 2014, 

Kat mptA.ilμ~ciVS'\"Ul O'\"OV KU'\"clAoYO '\"S'\"O\COV 15tKat08001c0v '\"OU y noupysiou 

OtKovoμtKdlv i;cov RITA, fj (y) 11 11μspoμ11via unoypaqifjs 'tllS ev A.6yco cruμqicovias, 

CT'tl]V nspiITTCOm] ciU11s 15tKato15ooias. H Hμspoμ11via Ilpool5t0pmμou yia 'tl]V 

EU11v1KI] ti.11μ0Kparia dvat 1130~ Nosμ~piou 2014. 

r. A9p01G!) Y:n:ol..oino1J Aoyapu1aμoii Kat Kavov&s M&'\"U't"pom)s NoutGUQ't"(!)V. 

1. A9pot!!1) A't"OUtKrov Aoyap1aaurov. fta wv npool5t0p10μ6 wu a9p0tmtKou 

U7tOAolnOU fj 'tllS aepotonKl]s u~ias Xp11μaw0tKOVOμtKcOV Aoyaptaoμrov 7tOU TT]pOUV'tat 

an6 cpucrtK6 np6ocono, w Ll.11A.ouv EU11vtK6 Xp11μawitto"'l"CO'ttK6 11\puμa aitati;sitat vu 

aepoii;et 6A.ous '\"OUS Xp11μaw0tKOVOμtKOUS Aoyaptacrμous JtOU TT]pOUV'\"Ut O'\"O ti.11A.ouv 

EU11v1K6 Xp11μawn1oi;conK6115puμa, fj os Luv15s6μsVTt 0v't6't'T]W, aA.A.ci μ6vo ow ~u9μ6 

itou •a μ11xavoypuqi11μSvu cruo'l"fjμaw wu Ll.11A.o\JV't"oS EU11v1Kou Xp11μawn1oi;conKou 

I15puμaws cruv15Souv wus XPTtμuwmKovoμiKous Aoyapiaoμous μSoco avaqiopcis os 

owixsio 6ncos o api9μ6s nsA.ci'tT] fj o api9μ6s qiopol..oyiKou μ11•proou, Kat smi;psitouv 'tl]V 

ci9pOtm] '\"COV unoA.oiitcov fj 'tCOV U~tcOV 'tCOV A.oyuptaoμdlv. u KU9svav U7t6 '\"OUS 

15tKUtOlJx01JS KO\VOU XPTtμa'\"OOtKOVOμtKOU Aoyaptaoμou uito15i15e't"Ul 0MKl..11po 'tO 

uit6A.omo fj 11 a~ia wu Kowou Xp11μuto0tKovoμ1Kou Aoyaptacrμou yia wus oKonous 'tllS 

sqiapμoyfjs •cov anat'l"fjoscov ci9pmcrris itou mpiypcicpoV't"at o'tl]V itapouoa napciypaqio 1. 

2. A9potG!J Aoyapmaurov 0V't"O'\"!J'\"as. [ta '\"OV npoo15topioμ6 'tOU aepotO'ttKOU 

1l1tOAOiitou fj 'tl]S aepotonKI]<; a~ias Xp11μa'\"OOtKOVOμtKcOV Aoyaptacrμrov 1t01l TT]pOUV'tat 

ait6 OV'\"6TT]i;u, w Ll.11A.o\Jv EU11vtK6 XPTtμawmo•=K6 11\puμa aitat'tei'tat vu t..aμ~civsi 

uit6tV11 61..ou<; wu<; Xp11μaw0tKovoμ1Kou<; Aoyapiaoμous nou TT]pOUV'\"at mo ti.11A.ouv 

EU11v1K6 Xp11μawnioi;conK6115puμa fj os L1lV15s6μBVTt 0V't"6't'T]'ta, aAA.ci μ6vo ow ~a9μ6 

itou •a μ11xavoypaqJTtμtva crucr'l"fjμam •ou Ll.11Ao\JV't"o<; EU11vtKou Xp11μuwmo•=Ko\J 

115puμuws cruv15Souv wus Xp11μaw0tKovoμ1Kous Aoyapiaoμou<; μSoco avaqiopcis os 

o•mxsio 6ncos o api9μ6s iteA.ci'tT] fj o api9μ6<; qiopo/..oytKou μ11'l"proou, Kat sm•ptnouv '\"1lV 

ci9pOtm] 'tCOV 1l1tOAoiitcov fj 'tCOV U~tcOv 'tCOV A.oyaptaoμrov. 

napapniμa I - 18 
3. E1li1K6s Kavovas A0poiqns yia -rous I:uuBoiJlous Ilsla-rsias. 

fta 'toV npocrotoptcrμ6 'toU a8potCl't\KOV U1tOAoinou fJ TI)<; a8potcr'tlKfj<; asia<; 

Xp11μa'tootKovoμ1Krov Aoyapw.crμrov nou TI)pouvi:ut an6 Kanow np6crrono μs crKon6 va 

npocrotoptmsi s<iv f;va.; Xp11μa'tootKovoμtK6<; Aoyaptacrμ6<; anoi:sf.si Aoyaptacrμ6 

YIJflll.fJ.; Asia.;, 'to L'.'1111.ouv EU11v1K6 Xp11μatomcrtronK61opuμa anattsitat snicr11.;, cr'tT)v 

nspintOlCll] onotrovofinots Xp11μatootKovoμ1Krov Aoyapw.crμrov nou o CIUμ~ouf.o<; 

1tSAutsia.; yvrop\Sst, Ti EUAOYOl<; esropsi, 6'tl <iμscra Ti sμμscra avfjKOUV, sf.Syxovtat Ti sxouv 

avmx8si ( aM<i 6x;. μs TI)V t8t6TI)ta "WU 8sμa'toq>UAaKa) an6 'to ioto np6crrono, va a8poi1,;st 

61.ou.; amou.; "Wu<; f.oyapw.crμoiJ.;. 

4. Kav6vas M&i:a-rpom!s Nouuma-rrov. rw. 'l:OV npocroioptcrμ6 'toU U1tOAOl1tOU Ti 'tT)<; 

asia<; Xp11μatootKovoμtKcOV Aoyapw.crμrov 1tOU sivut SKq>pacrμf;vm CIS v6μtcrμa UMO an6 

'to ooMpto HIJA ($), 'to .i'>l]AoUV EU11v1K6 Xp11μa'tontCl'tOl'tlK6 1opuμa Oq>SlAst va 

μsi:a'tpsmt i:a Katrotata 6pw. nocrrov crs oof.<ipw. trov HIJA nou avaqispovtat cr'to nap6v 

IJap<ip'tT)μa I cr'to cruyKsKptμf;vo v6μ1crμa XP11mμono1rov'ta<; TI) 011μocrIBUμSvl] 

cruvaUayμanKfj monμia nou npocrotop\Ssi:at Ka't<i TI)V tsf.sutaia 11μspa "WU 

11μspof.oytaKou S'toU<; nou npo11ysitat 'toU S'toU<; crto onoio 'to .i'>l]AoUV EU11v1K6 

Xp!]μU'tontCltOl't\K61opuμa npocrotop\Sst 'to un6Aotno Ti TI)V asia. 

L'>. AitoO&lK'ttKa 'Enpa<pa. fta "WU<; crKonou.; "WU nap6vto<; IJapap'tfjμa"W<; I, i:a anoOsKt<i 

anoostK'tlK<i fyypaq>a nspWiμ~<ivouv onotoofinots an6 ta aK6f.ou8a: 

1. IJmtonotl]nK6 Ka'totKia<; nou sKoiostat an6 apμ68to KpanK6 q>opfo ( yia 

nap<iosiyμa, an6 TI)V KSV'tptKfj otoiKT]Cll] fi aV'tlnp6crron6 TI)<;, fi an6 ofjμo) TI)<; 

OtKatooocria.; CITI)V onoia o OtKatouxo.; nf.11proμfi<; tcr;cup\Sstat 6n sivat KU'totKo<;. 

2. LS 6,'tl aqiop<i q>UcrtK6 np6crrono, 01tOtoOfj1tO'tS syKUpO fyypaq>o 'taU't6TI)1:U<; sxst 

sKOo8si an6 apμ68to KpanK6 qiopfo ( yw. nap<iostyμa, an6 TI)V KEVtpiKfj otoiKl]Cll] fi 

av'ttnp6crron6 TI)<;, fi an6 ofjμo) 'to onoio mptf.aμ~<ivst 'to 6voμa wu qiucriKou npocrronou 

Kat 'to onoio XP11mμonoIBhat Kata Kav6va yia crKonou.; tau'tonoi11cr11.;. 

3. LS 6,'tt aqiop<i OvtOTI)'ta, onotoofinoi:s S1tiCll]μo anoOS\K'tlK6 syypaq>o sxst SKOo8si 

an6 apμ68to KpanK6 qiopfo (yta nap<iosiyμa, an6 TI)V KsvtptKfj 01oiK1]C11] fi avnnp6crron6 

TI)<;, fi an6 ofjμo) 'to onoio nspif.uμ~<ivst TI)V snrovuμia TI)<; OV't6TI]ta<; Kat sits TI) 

OIBu8uvC11] "WU KEYtptKou TI)<; ypaq>siou CITI)V OtKatooocria (fi crs 'Eoaqio<; trov HIJA) 6nou 

icrxup\Sstat 6n sivat K<itotKo<;) fi cr'tT) OtKatooocria (fi crs 'Eoaqio<; trov HIJA) cr'tT)V onoia 1] 

Ovt6TI)ta crucr't<i81]KS fi opyavro81]Ks. 

4. LS 6,n aq>op<i Xp11μa'tootKovoμ1K6 Aoyapw.crμ6 nou TI)psitat crs OtKatoOocria nou 

sxsi Kav6vs<; yw. TI)V KU'tanof.Sμl]Cll] voμtμonoil]Cll]<; scr6orov an6 nap<ivoμs<; 

opacrTI)pt6'tT)i:s.; nou sxouv syKpt8si an6 TI)V Y1t1]pscria Ecrro'tsptKrov Ecr6orov trov HIJA 

cr1:0 itAufoto μw.<; cruμqirovia.; EsoucrtoOo'tT)μf;vou Xpl]μa'tontCl'tOl'tlK0'6 liw.μscrof.a~11'tfi 

(QI agreement) ( 6nro<; mptyp<iq>S'tat crtou.; crxsnKo'6<; Kavovmμou.; tou Ynoupysiou 

01Kovoμ1Krov trov HIJA), onotoofinots an6 ta syypaqia, SKt6<; trov EV'tUnrov W-8 Kat W9, nou avaq>spov'tat crto smcruvant6μsvo TI)<; OtKatooocria.; sni TI)<; cruμcprovia.; 

EsoucrtoOo'tT)μf;vou Xp11μa'tontcrtronKou liw.μscrof.a~11'tfi yw. 1:0v npocrotoptcrμ6 qiucrtKrov 

npocrronrov fi Ov'to'tfj'trov. 

5. Onow.ofinow 01KovoμtKfj Kat<icrtaCll], sK8EC11] 'tpitou yw. TI) qispsyyu6TI)ta, ai'tT)Cll] 

ni:roxEUcrl]<; fi i:K8EC11] TI)<; Enttponfj<; Ksqiaf.atayop<i<; trov HIJA. 

napdpniμa I - 19 
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A,oyaptacrμoui; nou nptv an6 'to KAzimμo iimv Nfot AwμtKoi Aoyaptacrμoi (X,mpi<; 

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Ka0op«.;ovi;at mo i;μiiμa IV i;ou nap6vw<; Ilapaptjμawi; I. 

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Xpt]μawittcri;mnK6 1opuμa, Ka'til nspimmcrt], ii (ii) 90 t]μspsi; acp6wu o 

A0yap1acrμ6<; muwnotsimt mi; l!.t]Am'tfo<; Aoyaptacrμ6.; npoi; n<; HIIA ii mi; 

A,oyaptacrμ6<; nou 'tt]pshat crs Mt] Luμμsi;sx.ov Xpt]μawittcri;mnK6 1opuμa, Kmil 

nspimmcrt]. Ot 7tAt]pocpopis<; nou anati;shat va uno~At]0ouv avacpoptKil μs i;S'tmo 

KAetcr't6 A,oyaptacrμ6 sivat 6crsi; 7tAt]pocpopis<; ea six.av Kamcri;si Ol]Am'tsS<; ~ilcrst 'ti]<; 

napoucrai; Luμcpmviai; silv o A0yaptacrμ6i; six.s i;auwnott]0si mi; l!.t]Ami;foi; 

Aoyaptacrμ6<; npoi; 'tt<; HIIA ii mi; A,oyaptacrμ6<; nou 'tt]pshat crs Mt] Luμμsi;sx.ov 

Xpt]μawntcri;mi;tK61opuμa, Kai;il nspiit'tmcrt], an6 'tt]V t]μspoμt]via nou avoiX,0t]KS o 

A0yaptacrμ6i;. 

H. EvaUaKTtKE<; Awo1KaGiE<; yia Ni:oui;; Aoyap1aGuoui;; OvTO'!!JT«<; nou avoix9nKav μimi 

'!1)V H111:pounvia IlpoGOWptGμou, Kat 7tp1V ano TnV 1~ Iavouapiou 2015. !ta 'tOU<; Nfou<; 

Aoyaptacrμoui; Ovi;6'tt]'ta<; nou avoiX,0t]Kav μsi;il 'tt]V Hμspoμt]via Ilpocroioptcrμou, Kat nptv an6 

'tt]V I~ Iavouapiou 2015, shs 6crov acpopil 61.,oui; wui; Nfou<; Aoyaptacrμoui; 0v't6'tt]m<; shs, 

SSX,mptcr'til, 6crov acpopil oitotaoiiitO'tS cracpdJ<; itpocrot0ptcrμSvtj oμiloa 'tS'tOtmV A0yaptacrμ6Jv, t] 

EUt]vtKfj l!.t]μoKpai;ia μnopsi va snt'tpsnst c;i;a l!.t]A0uvm EMt]vtKil Xpt]μawntcri;mnKil 

IOpuμam va A,oyisouv auwui; wui; A,oyaptacrμoui; mi; Ilpoiinilpx.ovi;si; Aoyaptacrμoui; Ov't6'tt]m<; 

Kat va scpapμ6souv 'tt<; oiaotKacrisi; ofoucra.; sittμsl.,siai; nou crx.stlsovmt μs wui; Ilpoiinilpx.ovwi; 

Aoyaptacrμoui; 0v't6'tt]m<; nou Ka0opii.;ov'tat crw i;μiiμa IV wu nap6vi;oi; Ilapaptjμawi; I avrl 

'tffiV OtaOtKacrtdJv ofoucrai; sittμEA.etai; 7t0U Ka0opii.;ovi;at cr'tO i;μiiμa v 'tOU itapOV'tO<; 

Ilapaptjμawi; I. L'tt]V itspimmcrt] autj, Ol OtaOtKacrisi; ofoucrai; S7ttμSA.eta<; 'tOU i;μiiμawi; IV 'tOU 

nap6vwi; Ilapaptjμawi; I npsnst va scpapμ6sovmt x.mpi<; va "-aμ~ilvsi;at un6\j/t] w Ka'tdJmw 

6pt0 U7t0Aol7t0U ii asia<; 7tOU Ka0opissmt O"'tt]V itapilypacpo A 'tOU i;μiiμawi; IV 'tOU napOV'tO<; 

Ilapaptjμawi; I. 

napaprriμa I - 22 
IlAP APTHMA II 

Ot aK6A.ou9ss Ovt6np:ss A.oy«;;ovmi ros anaA.A.ucrcr6μev01 npayμa'tlKOi otKatoux01 ii 8sropouμeva 

ros cruμμopcpouμeva AUooana XpT]μU'tOntO"'tffi'tlKU IOpuμai-a (AXI), ava ncpi1t'tQ)Cl"T], Kat Ot 

UK61..ou8ot A.oyaptacrμoi ssatpOUV'tat an6 'tOV optcrμ6 'tQ)V XpT]μU'tOOlKOVOμtKWV Aoyaptacrμrov. 

To nap6v Ilapilp'tT]μa II μnopsi va i-ponon01119ci μScrro aμoiBaias ypamfis an6cpUO"TJ£ nou 

cruvamsi-at μsmsu i-rov Apμ6oirov Apxrov TTJS EU11v1Kfis A11μ0Kparias Kat i-rov HvroμSvrov 

IIoA.ii-whv: (1) yia va cruμnsptA.aBst np6cr9si-ss Ovt6'tT]Tc£ Kat A.oyapmcrμous nou napoucrial;ouv 

xuμ11A.6 Kivouvo va XPTJO"tμon01119ouv an6 Ilp6crronu HIIA yia cpopooiacpuyi) O"'tl£ HIIA Kat nou 

sxouv nap6μoia xapaKTT]ptmtKa μs Tl£ Ovi-6TTJTc£ Kat i-ous A.oyaptacrμous nou ncpiypacpovi-at 

cri-o nap6v IIapap'tT]μa II Kai-a TTJV 11μspoμ11via unoypacpiis TTJS Luμcprovias, ii (2) yia va 

acpatpecrouv Ovi-6TTJTc£ Kat A.oyaptacrμous nou, A.6yro at..A.ayrov O"'t\£ nsptcri-acrst£, ocv 

napoucrial;ouv nt..eov xuμ11A.6 Kivouvo va XPT]crtμonoi119ouv an6 Ilp6crrona HIIA yia cpopoomcpuyi) 

O"'tl£ HIIA. Onotaoiinoi-s i-ei-ota npocr9iiKTJ ii acpaipcO"TJ ri9smt crs tcrxli Kai-a TTJV 11μcpoμ11via 

unoypacpiis TTJS aμ01Baias an6cpUO"TJ£, sKi-6s av npoBA.tnci-at omcpops'tlKa crs au'ti)v. Ot 

omotKacrics cruvaljlTJ£ TTJS cv A.6yro aμ01Baias an6cpaO"T]£ μnopsi va nsptA.aμBavovi-at O"'tTJV 

aμ01Baia cruμcprovia ii OtaKavovwμ6 nou ncptypacpsi-at Cl"'tTJV napaypacpo 6 'tOu Ap9pou 3 'tTJS 

Luμcprovias. 

I. Anat..A.aaa611i:vo1 Ilpax11ai:-1Koi A1Katoi>xo1 nA.11v Ta11.&irov. Ot UK6A.ou9ss Ovi-6TT]Tc£ 

A.oyil;ovi-at ros MT] A11A.ouvm EMT]VlKU XpT]μU'tOntO"'tffi't\KU IOpuμam Kat ros anaUacrcr6μcvot 

npayμa't\KOi OlKatoux01 yta 'tOU£ Cl"K01t0U£ 'tffiV ap9prov 1471 Kat 1472 'tOU KffiotKU Ecrroi-cptKWV 

Ecr6orov 'tQ)V HIIA, ozi oμwq 6crov acpopa 1tAT]proμii npoKlimoucra an6 U1tOXPBffiO"T] nou exsi 

avaA.11cp8si crs crxsO"TJ μc sμnopttj XP11μai-om0i-ro'tltj opacr'tT]pt6TTJi-a avi)Koucra crs sfoos 

opacr'tT]pt6'tT]TU£ nou acrKsii-ai an6 Ka9optcrμSvT] Acrcpal..tcr'tltj Ei-atpsia, 'Iopuμa 

0sμa'tOcpuA.utjs ii 'Iopuμa Kam9scrsrov. 

A. 	KpanK!J Ovi:-omi:-a. H KVBBPVTJO"TJ 'tTJS EU11vitjs A11μ0Kparias, Ka9s nol..intj 

unootaipcO"TJ TTJS EU11viKfis A11μ0Kpai-ias (nou, yta TTJV anocpuyi) aμcpiBot..irov, 

ncptA.aμBavst '° Kpa't0£, TTJV snapxfa, TTJV nsptcpepsta, ii '° oiiμo), ii Ka9s U1tTJpccria ii 

6pyavo nou tsl..ci un6 TTJV nA.f]pT] KUpt6'tT]TU TTJS EU11viKfis A11μ0Kparias f] Ka9cv6s f] 

ncptcrcroi-eprov BK trov npoavacpsp6μevrov (Ka9tva an6 i-a onoia anoi-sl..ci «Kpantj 

Ovi-6TT]i-a TTJS EU11vitjs A11μ0Kparias»). LTTJV Ka'tT]yopia au'ti) ncptA.aμBavovtat m 

cruvtcri-rovi:a μSpTJ, 01 ct..cyx6μcvss ovt6'tT]ts£ Kat 01 noA.mKS£ unooimpscrsis TTJS 

EU11viKfis A11μ0Kparias. 

1. 	 ns «O"UVlO"'tOJV μepos» 'tTJS EMT]VlKTJS A11μ0Kpai-ias VOct'tat KU9c np6crrono, 

opyavicrμ6s, U1tTJpccria, ypacpsio, mμsio, 6pyavo f] aUo cpopsas, 6nros Kat av 

npocrotopil;si-at, nou anoi-sl..ci 0t01Kolicra apxfl TTJS EU11viKfis A11μ0Kparias. Ta 

Ka9apa scrooa TTJS 0101Koucras apxfls npsnci vu mcri-Oivovi-m cr'tOv A.oyapmcrμ6 TTJS f] 

crs aUous A.oyapmcrμous 'tTJS EU11v1Kfis A11μ0Kparias, Kat Kavtva μepi0i6 'tOU£ ocv 

npsnet va Kai-al..f]yst npos 6cpel..os iOtffi'tT]. L'tOV 6po «cruvtcri-rov μspos» osv 

ncptA.uμBavei-at cpUcrtK6 np6crrono nou UO"KBi ssoucria ,, KU'tSXcl cniO"T]μT] ii OlOlKT]'tlKTJ 

980"T] '° onoio cvspyci ros 10tffi'tT]S f] un6 TTJV npocrromtj i-ou iot6TTJTU. 

2. 	 ns «sl..cyx6μeVT] ovt6'tT]m» vosimt Ka9s Ovi-6TT]m nou civat otaKpt'ti) cos npos TT] 

μopcpf] TTJS an6 TT]V EUT]VtKTJ A11μ0Kparia f] cruvima aUros OtaKpt'ti) voμitj 

ovt6'tT]TU, un6 'tT]V npoiin69eO"T] 6n: 

a) 	H Ovt6'tT]tU tsl..cf un6 'tTJV nl..fipTJ KUpt6'tT]ta Kat 'WV nl..fiPTJ 81..cyxo μms f] 

ncptO"O"O'tSprov KpUTIKWV Ov'tO'ti)'tffiV 'tTJS EU11v1Kfis A11μ0Kparias site aμscra 

ehs μscrro μius f] nsptcrcrotsprov cl..cyx6μcvcov ovto'ti)wv· 

napapr~μa II - 1 
f3) 	 Ta 1ea9ap6. foooa. 'ttlc; Ovr6tr)tw; mmmvovmi O'tov 1oyap1.m:;μ6 'tT)«; t1 cnouc; 

Ao')'apiac;μoi>c; μtac; ft 1tSplO'O'O'ttpcov Kpa:w::mv Ovro't'frtmv 'tTl<; EU:qvucqc; 

AT)μoKpatiac;, mt mvtva μspiOw Tou st.CJoof)μaroc; 'ttl<; oev 1ea'tal.1fyst npoc; 

6cpdol; tOtro'tT)· mt 

1) 	Ta lmPtOUGUlKU cnoixeia. Tilt; 0vt6'ttlmc; n:epli:PXOvta.t O'e μia ti n:sptO'O'O'tep&; 

KpanKEc; 0vt6'ttl-r&; 'ttl«; EUT)vi.Kf)c; AT)μOKpa.Tiac; μe 't1l oul:Auai) 'tT)t;. 

3. 	 To ewOOi,μa. oev 9ecopdta.t &n Ka-ca.A.fryel npoc; 6<pdol; 001.0)'tIDV av Ta 1tp60'C:Oml ama 

el.vm ot n;pof3A.e1t6μsv01. 81.Kai.oi>x.ot KpanKou 1tp01paμμa't'oc; Kat ot 8pacrt'llpt6'tll't&; 

Tou xpoypaμμa'IX><; etet&A.oiM:at mttp TT)<; 1eow1}c; mq>D..etru; i:ou yevucou V..TJ9ooμo\i t1 

a<popoi>v 'tTJ 01ax.filplCJll opwμSvrtc; 1t'tUX11c; tllc; ow.1CUf3epV110TJ<;. Kam mperulCJll i:rov 

avcoi:spro, cooi:ooo, TO sUJ60T)μa Os©psi'tm 6n 1ea:tal.fryst npoc; 6q>cl.oc; 101.<lYt©v av 

n:pOKU1ttEt am) 't1l XPflOTJ Kpanici]c; Ovt6'tt1Tac; yta 'tl)V QO'lCl']OT) SJ12tOpUCIDv 

OpO.O"tTlpt0'tfJTO:>V, 61t©<; eμ11:0pUCIDV 'tpaTCS~tK<i}v Opacrt1}pt0Ttl't00V, μtam 't'ffiV 01t0imv 

mptx,OVtat XPTJμaTOOtl<OVOμuc~ U1tqpec;(&; O'S} tO~. 

B. 	 AwQy!)s: Opywwu.6s. Ka0s owOvrlc; opyavtoμ6c; fl U1Qlpooia T) 6pyavo 1IOU 'tcl.si un6 

'tTJV xA.iJpTJ 1CUpt6'tl)'tQ mnou. Z:TTJV icatll-yopta au'tfi 1t&ptl..aμj36.Wtllt Ka0s 

Oux1CUf3spV11uic6<; opyavu:sμ6c; ( ouμn:sptla.μf3avoμtvou 'tOU u1tSps0vucou opyaVl.O'μo\J) (1) 

rum a.mxp'rllμa.t Kata clpio Myo a.1t6 1CU138pviiostc; 8"K't6I; HIIA, (2) xou SX81. os wx,U 

ouμ<provia eopw; μe 'tl)V EllT)V!.K:ft AT)J.lOKparia Kat (3) '00 sl.0'6&qμa amoi> oev mtal.fryet 

n:poc; Ofptl.oc; WtCD'tIDV. 

r. 	 K&Vrpug\ Tpmr!Cq. Kci0s i.Qpuμa, TO 01t0lo mm OUl v6μou si't'S μe 'ttlV 8'yicplCJTI tllc; 

ICU~PVllOTJ<;, a1t0~i, eK't'&;; a1t6 'ttlV 1CUJ3~PVllOTJ 't'll<; EUT)vucf]c; Aruwicpa'tfac; au'tfi 

Ka0smm), 'tTlV tc6pia aPXfl tK:OoOTJ<; μtorov xpoopt.S6μsvmv va 1CU1U.ocpo¢1oouv me; 

v6μwμa. !:To IOpuμa am6 J12t0pd va n:epW:tμf3ave-rat 6pyavo 01aKptT6 a1t6 'tl)V 

1CUf38PV110TJ 't'llt; EUT)vi.leftc; Art1.10Kpatlac;, eiTe f3pimcsta1 un:6 'tT)V xA.tlPTJ it μepucfi 

KUpl6'tt}m TT)<; ElltiviK:ftc; AT)μOKpa'tiac; dTs o'X). 

II. 	 Tap&f« no1> 0&copo1>vro.i. A1ca.Uaam}11£Vo1. Ilpaypa"E'U(of Auco:urozo1. 01 aK6A.ou0s.; 

Ovt6't1]i:&; Aoyil;oVtm roe; M11 i\l)A.o'OVta EllT}Vl.Kli XpriμammmronKa Iopt)μam Kat roe; 

am./J..o.cro6μev01 1tp0.1μatlKO{ oucalOl)xot ')'ta TOU<; GKO~ 'tOOV ap0prov 1471 KQ.l 1472 'tOU 

K©Otica EGroTSpt1erov Eo6Scov trov HIJA. 

A. 	 !;'U'YTaSIOBOTlKO Ta11&io E1>p&ia6 E1>11J!&'t'O'l.fiS· Ka0s 'ta.μsio nxm ouvtmcimi cmiv 

Ellttviecft AT)μoKpatla yia vu x.oPTJ'YSi mpoxt<; 0"6vta.91c;, avaroipiac; fi OavaTOU, ti 

omwvOf)OO't'E ouvouaoμ6 amrov, oe 011eata6xouc; 1t0u dvat ev svspysia fl 7tpdn}v 

€fl'Yal;;6μev01 (fi np6crrom opt.S6μsva a1t6 Touc; spya.~6μ.svouc; auT~) os tvav fi 

n:eptcro6i:epouc; epyo06-r&; me; aVtaU.a:yμa rta m:xpaox_s0eicr&; umipeoiec;, u1t6 'tt}V 

xpoU1t60sOTJ 6n m 'taμsto: 

1. 	 Asv 8x;et tvav Kat μ6vo ouca.t01Jxo μe oucaimμa em 'tOOV 1C6ptOUO'UlKIDV <rrotpv 'tOU 

'taμeiou mm va un:ep~ivst TO 1tSv'te Tote; SKat6· 

2, 	 Y1t6K8t'tat cre 1CpCI'tl.KfJ KaVOVl.O"tuctl p60J.1.10TJ K«l tm0~6.U£1 OflA.ciJO'Sl<; 7ri..t]poq>op1IDV 

O"tlt; q>opo1oytK~ apx.&; 't'll<; EUrivi.Ki]c; &fJμoKpa'ti.w;· Kat 

3. 	 filT)poi TouMxunov μia a1t6 w,; aK6A.ou0sc; a.mxi'tfioeu;: 

a) 	 To 'taμeio ana.J..Mlaosta.1 yevi.Ka a1t6 <p6pouc; cmiv EllT)vitj AflμoKpa.Tia sm 8tcroot1μUT~ 'tOU 1IOU 1tp0SfJXS'tat rut6 S1teVOOO&t<; cr6μq>rova. μe TllV EllTJV!.K:ft 

voμo0soia en:stoi) np61<stm1 ym O'UVTal;toOo't1.K6 np6ypaμμa · 

napapniμa II - 2 
/3) 	 To wμsio J.aμf3uvsi touMx.icn:ov to 50 tou; sKat6 trov c:ruvoA.iKrov eicJ<poprov tou 

(nA.riv toiv μswf3if3ucrsrov nspioumaKrov crtoixeirov an6 O.Ua npoypuμμaw nou 

neptypu<pOVtm crtu; itapaypu<pous A eros r tO\J itap6vtos tμitμatos it an6 

c:ruvwl;iocSonKous A.oyaptucrμous nou nspiypa<povtm crtriv unonapaypa<po A(l) 

tou tμitμatos V tou nup6vtos Ifopaptftμatos II) an6 tous spyo86tss nou to 

XPTJμatocSotouv· 

y) 	 Atuvoμes it avaA.itljfsis nocrrov an6 to wμsio snitpenovtm μ6vo 6wv snepxovtm 

~KSKptμBva neptcrtattKa CJXSTISOμBVU μB O"\JVtaSlOOOtTJO"TJ, UVC11tTJpia it 0avatO 

(1tATJV Otuvsμ6μevrov itoarov 1t0\J S1tUVC1t01t00St0Uvtm crs aA,Aa auvta/;lOOOttKa 

taμsiu 1t0\J nsptypu<povtm mu; nupaypu<pous A eros r tO\J nap6vtos tμitμatos it 

crs c:ruvtal;iocSonKous A.oyaptucrμous nou nspiypa<povtm atriv unonapaypa<po 

A(!) tou tμitμatos V tou nap6vtos Ifopaptftμatos II)· cStu<popsnKu, av TJ 

cSiavoμit it TJ avil.A.TJljfTJ npayμatonoiri0si npiv an6 ta op«;6μeva auta 

neptcrtanKa, smf3apuvstm μe noivft· r'] 

8) 	 Oi sm<popei; (tlriv opiaμevrov smtpsn6μevrov c:ruμnA.riproμanKrov sia<poprov) trov 

spyal;;oμevrov npos to wμeio nepiopil;;ovtm as cruvaptTJO"TJ μe to cSscSouA.euμevo 

sia68riμa tou spyal;;oμevou it cSev snitpenstm vu unspf3ouv tu; 50.000 cSoAfiptu 

HITA striairos, Kat' s<papμoyft trov Kav6vrov nou opii;;ovwi ato ITapaptrJμa I ytu 

tTJV a0potO"TJ Aoyaptuaμrov Kut tTJ μstatponft voμiaμatIDV. 

B. 	 I:1lvTa'1iocSOTtK6 Taui:io Ili:piopuruevtJs I:1luu&Tov'is. Kaes taμeio nou auvmtatm 

O"tTJV EMTJVlKft AriμoKpatia ytu vu XOPTJYel itapoxes auvtas11s, UVC11tTJPluS it eavatou as 

1itKmouxous nou sivm sv evspysiu it nproriv spyal;;6μevot (it np6arona opil;;6μeva an6 

tous spyal;;oμBvous autous) as evav it nspiaa6tspous spyo86tss ros avtaUayμa ytu 

napaaxs0siass u1tTJpscries, un6 tTJV npoiin60scrri 6n: 

1. 	 To taμeio exsi A.ty6tepous an6 50 cruμμstexovtss· 

2. 	 To wμsio XPTJμatocSotsitm an6 evav it neptaa6mpous spyo86tss nou cSsv anotsA.ouv 

EitevO\JtlKBS Ovt6tTJtSS it l1a0TJTIKBS Mri-Xp11μatomatIDtlKBS AUocSanes Ovt6tTJtSS 

(MXAO)· 

3. 	 Oi sicr<popes trov spyal;;oμevrov Km trov spyocSotrov npos to wμeio (nA.riv trov 

c:ruvtal;iocSonKrov A,oyapiaaμrov nou nepiypa<povtm atriv unonapaypa<po A(l) tou 

tμitμatos V tou nap6vtos ITapaptftμatos II) nspiopil;;ovwi crs c:ruvaptTJO"TJ μe to 

cSscSouA.euμevo sm6811μa Km tTJV aμotf3it tou spyal;;oμBvou, avnatoixros· 

4. 	 Ot c:ruμμstexovtss 1t0\J cSev eivm KatotKOl tTJS EU11viKfti; A11μ0Kpatias cSev exouv 

1itKairoμa sni trov nepioumaKrov crtoixsirov tou taμeiou nou vu unepf3aivst to 20 totS 

sKat6· Km 

5. 	 To wμsio un6Ksttm as KpanKft KavovicrnKft pu0μicrri Km unof3aM8i itA.11po<popies 

crns <popoA.oytKBS apxes tTJS EUrivtKftS AriμoKpatias. 

r. 	 I:1JVTaE,wlioTlKO Taui:io Aitallall"O"OU&V01J IlpayμaTlKOll AtKatOllX01J. Kues taμsio 

nou auvtcrtatm crtrJV EUriviKft AriμoKpatiu an6 anaA.Aaaa6μevo npayμanK6 otKaiouxo 

ytu vu xop11ysi itapoxes aUvtUSTJS, UVC11tTJpias it eavato\J as OtKmouxous it 

c:ruμμstexovtss nou sivm ev svspysiu it npro11v spya1;;6μsvoi tou anaA.Aaaa6μsvou 

npayμanKou OtKmouxou (it np6arona opil;;6μeva an6 tous spyal;;oμevous autous), it nou 

cSev sivm ev evspysia it npro11v spyal;;6μevoi, av oi napoxes npos tous cStKaiouxous it tous 

napaprriμa II - 3 
onu1d11dou 11 - v

Sltlllt1ouoAD:ll1 Aro1 Aro3nl,umuD Smio.o?g Sm31?T111t3 Slti Slpt1Alt"('lt1 SDJ1Dd:llorlltv aou 

S<;to:ll1rl0Ao:ll1001Drlltdx S<;iorlnmdDloy aou m1A<;iodlti 9uD So.o:llJ01D:ll l,t ml S<;iouo:llll 

S<;tOltO:llll 31)3 Sl,t"(ogouo. A<j)ldocbodlt"(lt 31)3 Sltllltiyd:llDdDlt Arod9cb y:ll113Xn 3rl So.01 

D)ll3SOrlOA DA )310lt01Cl.D1 So.01 So.oX<;tOlll:lllV A<jJrlllmdDloy Cl.Olt 1DAJ3 '10:ll101'9:ll ml 

·17 O.L 9:ll11Q)1llllt01DrlltdX DrlO.d\?L 13lt?dlt DA 11J1<;103dXOltCl. DArocbrl<,W 3rl Afil ipt1Alt"('lt[ 

Aro1 YUH l,t So.0X<;iom:ll1v A<jJrlnmdD.toy Aro1 ·vuH 

S31n3dltlto. 3ll ltrl So.O:ll)01D:ll lll:ll A3\? 13<;!3Xo1n 3ll l,t 13<;t:ll"(3llodu 3rl O"('lY ou9d1 531'9"(31' 

9:ll11ro1nllto1Drlltdx Drlo.dg1 13X;idDu S<;to:ll1rl0Ao:ll1001Drlltdx S<;iorlnmdDloy l,t 

9uo. Alti ltlJ399uuodu 119 Lt ltll1rl(,tcbmg A3\? 13d?cbDAD DA?rltd:ll3:ll.\.a.o 129 01 

SDμDd:llorlltv YnD SltllJlt3 Sro1A91ltlltrl3dDlt 11J13rl\)All1\? l,t 131trl?lt:ll3 3ll SS"('ly 'S3d<j)X 

9:ll11uo31lti 9rl901n aou m13rl\)Amg l,t 13ltrl\Jlt:ll3 Sro)dCl.:ll S91A3 Slti Slpt1Alt"('lt[ 

A<jJrlllllldD.toy AQ)1 'VUH l,t (g) 13'.lJrlltcbmg 3ll OltC1.1A? on;irl l,t 3ll 9:ll1Arocbo1gDd l,t 

13<;t3Xow 3ll l,t 13<;t:ll"(3llodu 3rl O"C'lY ou9d1 S31'9"(3lt Aro1 VllH l,t So.0X<;iom:ll1v 

S<;to:ll1rl0Ao:ll10011Jrlltdx S<;iorlnmdDA.oy l,t S31n3dltlto. 3ll ltrl 'So.O:llJ01D:ll m:ll A3\? 

D\?)'\'.3ll01ll1 A3\? 13d\)cbDAD DA?rlld:ll3:llA.all 119 01 9:ll11Q)1llllt01DrlltdX DrlO.d\?L 13X\)dDlt 

01 9:ll11Q)1llllt01DrlltdX DrlO.d\?L D) ( 131\JSlll\? 'Dl?J"(3ll01lll 91'0. Afil ltll3091t(!Odlt 119 lt 

So.0X<;iom:ll1v A<j)rlnmduloy S91:ll3 Slti S(,t:ll1Alt"('lt1 SDμDd:llorlltV Y'\'.ltD m:ll 0A9rl l,tg13lt3 

9:ll11ro1muo1Drlltdx Drlo.dg1 A3\? m113dro3e 119 13X? 13ll<;t:ll'\'.3nodu S31'9"(3lt l,t 

A<jJrlnmdD.toy S91:ll3 Slti S(,t:ll1Alt"('lt1 ·SDJ1Dd:llorlltv mJ Ao1 9uo:lln '9rnD DA? 

·£ o.L 9:ll11ro1nllto1Drlltdx Drlo.dg1 13'\'.J3cbo DA Altrl 13<;t:ll'\'.3nodu S31'9"(3lt l,t So.0X<;iom:ll1v 

·Slt?tdi,unouo. 

9:ll11ro1nllto1Drlltdx Drlo.dg1, J31'.31:ll3 y:ll11n131:lloltD S31A.do.01131 Sl,t:ll11lt:ll101g 

13Aygrlll"(ld3lt D1 ltd?Ti Cl.Olt A3\? 11J1AOJjrlltdJ1J1g 01ll 9A10:ll lll:ll 91tD D1 ll)OltO 01 

'910.D o S9d391J1n Sou91 S(,t,troA.o?:ng A<j):lll1Drlltd13X11t3 Aro1l,u01dltinDdg A3\? 

A<j):lll1Drlltd13Xllt3 Aro1l,u01dltinDdg S91:ll3 Slti Sipt1Altnt1 ·SDμDd:llorlltv lllJ 01 9uo:lln 

·z: O.L 9:ll11Q)1llllt01Drlltdx Drlo.dgL 131'\)dlt DA Altrl 131\JSlll\? 9d301J1ll 01'91 S(,t,troA.D~311? 

"D)ll3SOrlOA 

ipt11ll!AOAD:ll ltll1rl9<;1d Sro 9:ll11Q)1llllt01DrlltdX Drlo.dg) DArocbrl<;tll 3rl Alti iptlAlt"('lt[ 

I . O.L 9:ll11Q)1llllt01Drlltdx DrladgJ, 131'\)dlt DA 1DAJ3 oA?T1ltiogo13gD lll:ll DA 11J113:ll9lt0. 3ll 

Drlo.dgJ, Cl.Olt JOdlt"(lt Su S30Cl.0'\'.9:llD :S13lllp,11JltD 

·v 9:ll11(l)WlUOl.Diliid:X JJilo.dg1, 3il \i:llll.:OJ, \i:ll:ot3l.Jl"(3II ·W>ye: DAt!, 9:ll11Q)1llllt01Drlltdx 

A<j):llld31Q)llt[ Arog9na AQ)1 "YUH 

DA3rl<;iocbdorlrlUll yliugonv IXV mA. Sa01 S<;ioxo:lln ao1 aod9dy I Ilv a01 D:lll\?<j))l 

LLw D1A<;t0'\'.LLV Y:ll1Alt'\'.'\'.t1 y:ll11ro1nllto1Drlltdx D2Drl<;tdg1 m:ll miAoJJA.o'\'. DA3rl<;todro39 Sro 

DA:ril<;todroa0 Sro DA:ril<;io(J)dotlila:I ·ixv D.L D0Cl.0"(9:llD y:ll11rowllto1Drlltdx D:LDrl<;tdg1 mAJ3 

·nr y:ll11row1uo1Dillidx n1nil<;idg1 <;iod:lltW ti aoA?ilv1do1da11 aOJ!/311 aou mit.o5JXov 

3rl 013AY\? Sodu Afil A3 rol<J'\'. D2lt191A() ( 31)3 SoA3rl9nllD"('lDltD S9:ll11DrlA.Ddlt ·SoX<;101D:ll1g 

l,t"(l3cbo So1Drl<j)m:ll1g Altw A3 roA.9"( ll1lt191Ao mAJ3 Drladg131J3 Aro3ll\J0ll1D)l y:ll1docbDAD) 

SoA3rl9.o.oD"('lD1tD S9:ll11orlA.udu SoX<;tOlll:lll\? lll:ll 30Y:ll Son3rly SoX01y:ll o.oA3rl93\?AUll 3rl 

30'9:ll Son3rly S0Xo1y:ll <;tO:lllX013rlrla3: So1Drlq>m:lllV Slti SD1lt191AQ 1DAJ3 

urladg1 SCJ>'\'.ltD 11J)I AOA9rl l,tgt3lt3 11JA)3 lpt11agA3ltt[ 'D1lt191AQ <JltU Alti ltll3091t(!Odlt 119 

MJl:llll.JJilXDdII •t.roX<;tOlJJ)llV DJW D2lt191AQ Cl.Olt 11JA)3 9:ll1Alt"('lt[ 9:ll11Q)1llllt01Drlltdx 

·v \i:llt1agt.au3 Diii19uo aou J31'.3l. 9ua Alli lid\i1u Dilii91d{t)I AroA:ri19DD11"f(DUV 

AD:lllt9;iX.0DdDlt A011J1,t OA3rl9llllll"('lDltD 9:ll11DrlA.Ddlt ·oX<;tOlll:lll\? 

S31AoX;i1srlrlUll S<;1010.D miA<;ioA.LtdoX Sro DrllD'(1'.'91AD m,t S\):lllltronodu S3Jll3dltlta aou 
mpopouv Tl]V Km:anoA£μ11crri TlJS Noμ1μonoi11crris Ecr6orov an6 IIapcivoμcs 

ApacrTl]pt6Tl]wS (AML). 

5. 	TouMixicnov 98 1:01s EKCX1:6 trov Xp11μa1:001Kovoμ1Kmv Aoyapmcrμmv μc ~cicrri TlJV 

a~ia nou Tl]pouV'tm an6 w Xp11μa1:0n1crtronK6 1opuμa nptni:i vex avf]Kouv cri: 

KatoiKous ( cruμmpWJ.μ~avoμevrov KawiKrov nou Eivm Ovt6Tl]tES) TlJS EU11v1Ki]s 

Al]μoKparias Ti Kpciwus Mtl..ous TlJS Euprona"iKi]s 'Evrocrris. 

6. 'Eros Tl] μctaycvecrtEpl] an6 Tl]V Hμi:poμ11via Ilpocrowpicrμou Ti TlJV 11μcpoμ11via Katci 

Tl]V onoia w Xp11μa1:0n1crtronK6 1opuμa a~1mvi:1 vex A.oyil:;i:tm ei:ropouμcvo ros 

cruμμopcpouμcvo AXI ouvciμi;t TlJS itapoucras itapaypcicpou A, w Xp11μa1:0ittcrtronK6 

'IOpuμa Oq>EtAs\ Va omeetE\ 1t0Al't\KSS KU\ O\ClolKCl~ crUμq>WVES μi; EKEiVES JtOU 

opil:;ovtm aw IIapcipTl]μa I, ym vex aitotpenouv w Xp11μa1:0mcrtronK6 1opuμa ait6 

to vex JtCXpexi:i Xp11μatoo1Kovoμ1K6 Aoyapiacrμ6 cri: onmooTjiroti: Ml] :Euμμctexov 

Xp11μa1:0mcrtronK6 'IOpuμa Km vex napaKoA.ouei:i av w Xp11μa1:0n1crtronK6 1opuμa 

avoiyi:i Ti Tl]pEi Xp11μatoo1Kovoμ1K6 Aoyap1acrμ6 yia onowoTjnoti: Kaeopicrμevo 

Ilp6crrono HIIA w onoio ocv i:ivm KciwtKOS TlJS EU11v1Ki]s Al]μoKpa'tias 

(cruμni:ptl..aμ~avoμtvou Ilpocrmnou HIIA nou Tjmv KcitmKOS TlJS EUl]vtKi]S 

Al]μOKparias 6tav avoiXTlJKE o Xp11μa1:001Kovoμ1K6S Aoyapmcrμ6s aUci i:v cruvi:xi:icx 

eJtCXljlE vex Eivm KU'tO\KOS TlJS EU11vtKiJS Al]μOKparias) ,, 01tO\CXOTj1tO'tE IIa01]nKi] 

MXAO μc EAtyxovm Ilp6crroita m onoia Eivm Kci1:01Ko1 HIIA Ti not..iti:s HIIA nou 

ocv i:ivm Kcito1Ko1 TlJS EU11v1Ki]s Al]μOKparias. 

7. 	01 cv Myro nol..tnKes Km omfaKacriEs npEiti:i vex npo~Ainouv 6n av mu1:0no111ei:i 

onowcroTjnotE XP1]μa1:001Kovoμ1K6S Aoyapmcrμ6s nou TlJPEhm an6 tva 

Kaeopicrμtvo Ilp6crro1t0 HIIA to onoio ocv Eivm KcitmKOS TlJS EM11vtKiJS 

Al]μOKpatias Ti ait6 μia Ila0l]t1Ki] MXAO μi; EAiyxoVta IIp6crroJtCX nou i:ivm 

Kci'tOtKm HIIA Ti no/..hi:s HIIA 1t0u ocv i:ivm KcitmKot TlJS EU11v1Ki]s Al]μoKparias, 

w XPl]μatomcrtronK6 1opuμa ocpi:iAst vex 0111..cDcri:i am6v wv Xp11μa1:001Kovoμ1K6 

Aoyapmcrμ6 6nros ea aitmti;iw av w Xp11μatomcrtronK6 1opuμa Tjtav Al]f..ouv 

EU11v1K6 Xp11μatoir1crtronK6 1opuμa (cruμmptl..aμ~avoμtvl]s TlJS tiiP11crris trov 

i:cpapμocrtsrov anmtTjcri:rov i;yypacpiis O"TlJV 1cr1:0cri;/..ioa i:yypacpiis ym to N6μo FATCA 

TllS YJtl]pEcrias Ecrroti:ptKmv Ecr6orov trov HIIA) Ti vex tlcicri:i aut6v wv 

Xp11μa1:0mKovoμ1K6 Aoyapmcrμ6. 

8. 	Avacpop1Kci μi: IIpoiincipxovta Aoyapmcrμ6 nou Tl]pEhm an6 cpumK6 np6crrono nou 

ocv i:ivm KcitmKOS TlJS EU11v1Ki]s Al]μoKparias Ti an6 Ovt6Tl]m, w 

Xp11μa1:0itlO"tronK6 1opuμa ocpi:iAsi va E~Etcicri:i autous wus Ilpoiincipxovti:s 

Aoyapmcrμous cruμcprova μE fl£ E<papμocrtecs 0\ClO\KClcrIBS 1tOU opil:;oV'tCl\ O"'tO 

IIapcipTl]μa I ym wus IIpoiincipxovtES Aoyapmcrμous np0Ki:1μtvou vex mutoitoIBi 

onowoTjnotE Al]l..rotfo Aoyapmcrμ6 npos ns RITA Ti Xp11μa1:001Kovoμ1K6 

Aoyap1acrμ6 nou Tl]pi:hm an6 Ml] :Euμμi:texov Xp11μa1:0n1crt=K6 'IOpuμa, Km 

ocpi:iAst vex 0111..cDcri:t am6v wv Xp11μa1:001Kovoμ1K6 Aoyapmcrμ6 6nros ea anmti:ho 

av w Xp11μawmcrtronK61opuμa Tjtav Al]f..ouv EU11v1K6 Xp11μawmcrtronK61opuμa 

(cruμmpWJ.μ~avoμeVlJs TlJS tiiPll<Jl]S trov i:cpapμocrterov anmtTjcri:rov i;yypacpiis CTTlJV 

icrwcrcl..ioa &yypacpiis ym w N6μo FATCA TlJS YJtl]pEcrias EcrrotsptKmv Ecr6orov trov 

RITA) Ti vex tlcicri:i aut6v wv Xp11μat0mKovoμtK6 Aoyapmcrμ6. 

9. 	Kciei: :Euvoi:6μEV1] OV't6Tl]m wu Xp11μawn1crtronKou IOpuμaws nou i:ivm 

Xpl]μa't01t\Cl"'t(!)'t\KO 1opuμa itpeitEt vex exi:t crucrtaei:i ,, opyavroei:i CTT!]V EMl]VlKi] 

Al]μOKparia Km, μi; E~aipE<Jl] onomoTjirotE :EuvoE6μEV1] Ovt6Tl]'tCl nou Eivm 

CTUV'tCl~\OOO't\KO 'tCXμEio JtOU 1tEptypciq>E'tCl\ O"'t\S itapaypcicpous A eros r 'tOU tμTjμaws II 

naodornua II - 5 
wu nap6vw<; IlupupTI]μuw<; II, vu itA.T]poi TI<; unmTI]crnu; nou opit;ov'tm CT'tflV 

nupoucru nap&.ypaq>o A, Kut 

I0.To Xp11μuwmcr'tCOTIK6 1.Spuμu oq>siA.st vu μT]V tx;st noA.tTIKS<; fj npUKTIKS<; nou 

K&.vouv OtaKpicrst<; crs ~&.po<; wu avoiyμaw<; i] 'tll<; TIJPT]CTTJ<; Xp1]μU't00tKovoμ1Kc0v 

Aoyupmcrμmv ym qiucrtK&. np6crconu nou sivat KuSopicrμtvu Ilp6crconu HIIA Kut 

KU'tOtKOU<; 'tll<; EMT]VtKTJ<; Lll]μOKpa'tia<;. 

B. 	 TomK!) Tpa:m:sa. 'Eva Xp1]μa'tontcr'tco'ttK6 1.Spuμu nou itA.l]poi -ru; aK6A.ou8s<; 

unatTI]crsu;: 

I. To Xp11μuwittcr'tCOTIK6 'Iopuμu A.etwupysi unoilitcr'ttK<i co<; (Kat eivat uosw.So'tflμtvo 

Kat U1t6KSl'tut crs KUVOV!CTTIKTJ puSμtCTT] cr\>μq>covu μs 'tflV EMT]VlKTJ voμoSscriu CO<;) (u) 

'tp&.net;a fj (~) ntcrtCO'ttKTJ SvCOCTTJ i] nup6μoto<; cruvsmtptmtK6<; mcr'tCO'ttK6<; opyuvtcrμ6<; 

μ1] KSpOOcrK01ttKOU x;apaKTijpa. 

2. 	Ot sntx;stpl]μa'ttKs<; opucr'tflptO'tfltS<; wu Xpl]μuwntcr'tCOTIKOU !Opuμuto<; cruvicrmvtut 

npcoticrtco<; CT'tfl A.iJ'l'TJ KamSscrscov an6 Kut 'tflV napoxfl ouveicov npo<;, crs 6,tt uqiop&. 

μtu tp<inet;u, μ1] cruvos6μsvou<; nsMts<; A.taVtKTJ<; Kat, crs 6,tt uqiop<i μtu ntcrtcoTIKij 

SvCOCTT] fj nup6μmo cruvstutptcrTIK6 ittcr'tCOttK6 opyuvtcrμ6, tu μ{;A.1] 'tfl<;, un6 'tflV 

1tpOiiit688crl] 6tt KUVSVU μsJ..O<; 08V KCltSX:Sl 1tOCTOCTt6 μeyaJ..Ut8pO tOU 1tSvtS t0u; SKUt6 

crs uuTI]v 'tflV mcrtcoTIKij sVCOCTTJ i] to cruvsmtptcrttK6 mcrtCOTIK6 opyuvtcrμ6. 

3. 	To Xp1]μutommcoTIK6 '!Opuμu itA.T]poi tu; unutTI]crsu; nou opit;ovtut crtu; 

unonapaypaq>ou<; A(2) Kut A(3) wu nap6vw<; tμi]μuto<;, un6 'tflV npoiin68sCTT] 6Tt, 

snmpocrSstco<; tcov nsptoptcrμmv co<; npo<; 'tflV tcrtocrsA.iou nou nsptypaq>ovtut CT'tflV 

unonapaypaq>o A(3) wu nup6vt0<; iμi]μuw<;, 1] icrwcreA.IBu osv smipsnst w avoiyμu 

Xp1]μawo1KovoμtKou Aoyupiucrμou. 

4. 	To Xp1]μU't07ttcrtCOTIKO 'Iopuμu oev OtuSS'tst CT'tOlX:Eiu evspYT]TIKOU uvco 'tCOV 175 

SKU'tOμμupicov ooA.upicov HIIA cr'tOV tcroA.oytcrμ6 tou, Kut to Xp1]μUt01ttcrtCO'ttK6 

'!Opuμu Kut 01tOl8crOi]itots :Euvos6μevs<; Ovt6tl]tS<;, cruvoA.tKU, oev Otu8swuv 

cruvoA.tK<i mmx;siu evspyl]TIKOU avco tcov 500 sKawμμupicov ooA.upicov HIIA crtou<; 

cruyKevtpcottKOU<; i] evon0tl]μ{;vou<; tcroA.oyicrμou<; wu<;, Kut 

5. 	Onomoi]note :Euvos6μ8VT] Ovt6'tfl't<l npsnet vu sx:si crucrmSei fj opyuvcoSsi CT'tflV 

EMT]vtKTJ Lll]μoKpatiu, Kut onom.Sfjnots :Euvoe6μ8VT] Ovt6'tfltU nou sivut 

Xp1]μuwmmcoTIK6 1.Spuμu, μe el;uipscr11 onom.Si]nots :Euv.Ss6μevl] Ovt6'tfltU nou 

sivut cruvws1080TIK6 iuμsio nou neptypaq>stut crTI<; napaypaq>ou<; A sco<; r tou 

tμi]μuw<; II tou nup6vto<; IlupupTI]μuto<; II i] Xp1]μutomcrtCOTIK6 1.Spuμa 

UitoilitcrttKU μs A.oyuptucrμo\><; x;aμl]A.i]<; asia<; 7tOU itsptypaq>Stut CT'tflV napaypaq>o f 

tou nup6vt0<; iμi]μuto<;, npsnst vu nA.11poi TI<; anutTI]crsu; nou opit;ovmt CJ'tflV 

nupoucru napaypaq>o B. 

r. 	 Xp!J!lUTO:i'tl<JTCOTlKO 'Ilipll!!Cl AitOKUl!JTlKQ us Aoraptuauous XaUtJltJs A!i,ias:Eva 

Xpl]μawmcrtCOTIK6 1.Spuμa 'tll<; EU11v1Ki]<; Ll!]μoKputiu<; nou nl..T]poi TI<; aK6A.ou8s<; 

unutTI]crst<;: 

I. To Xp1]μat01tlCJtCOTIK6 'Iopuμu oev sivut EnevOUTIKTJ OvtO'tfl'tU. 

2. 	Kuvsvu<; A.oyupiucrμ6<; nou 'tflpsitut un6 to Xp1]μawmcrtcoTIK6 'Iopuμu i] un6 

01tO!UOTJ7tOts :Euvos6μev1] OvtO'tfl'tU oev txsi un6A.011to fj asiu 1tOU vu unsp~uivst -ru; 

50.000 ooMptu HIIA, KClt' scpupμoyi] 'tCOV KUVOVCOV 1tOU opi1;;ovtut crto IlupUp'tflμCI I 

ytu 'tflV a8pOtCTT] J..oyaptacrμmv Kut Tl] μsmtponij voμtcrμ<itcov· Kut 


napapr μa II - 6 

3. 	To Xpl]μUT01ttCJ'tTO'ttK6 1opuμa OEV ota8Siet crwixsia EVePYTl'ttKOU avco TCOV 50 

eKUTOμμupicov ooA.apicov HIIA CJTOV tcroA.oytcrμ6 TOU, Kat TO Xp11μaT01ttCJTCO'ttK6 

1opuμa Kat 01totecroi17t0Te L1JVOe6μeVe~ Ov-r6"tl]Te~, CJUVOAIKU, OeV ota8iiTOUV 

CJUVOAIKU CJTOlXeia EVePYTITlKOU avco TCOV 50 eKUTOμμupicov ooA.apicov HIJA CJTOU~ 

CJUYKEVTpCOnKOU~ ,, EV01t0tl]μiivou~ tcroA.oytcrμou~ WU~. 

1'1. 	 EyKsKp1μ&vos EKl>oms lltGTcoT1Kmv Kap-rmv. 'Eva Xp11μaTOmcr-rconK6 1opuμa '11~ 

EU11viKi]~ .1..11μ0Kparla~ itou itAl]poi n~ aK6A.oues~ aitat"ti]crst~: 

1. 	To Xp11μaTOmmconK6 1opuμa aito-rsA.ei Xp11μaTOmmconK6 1opuμa aitA.cb~ Kat 

μ6vov e1tetOTJ elVat eK06"t1]~ 1ttCJTCO'ttKcDV KUpTcDV O 01t0t0~ oiiXeTat KUTa8iicret~ μ6vo 

6-rav o iteAU"tl]~ Kaw~aA.A.et itocr6 itou uitsp~aivst w XPeCOCJnK6 uit6A.otito '11~ Kap-ra~ 

Kat TO Kaw~A.118iiv itA.eovai;ov itocr6 oEV smmpiicpswt aμScrco~ mov ittla"tl], Kat 

2. 	'Eco~ Tl] μs-rayEViicr-rsp11 ait6 "tl]V Hμepoμ11via IJpocro19p1crμou, i] "tl]V l]μspoμ11via Ka-ra 

"tl]V oitoia TO Xp11μaTOmcr-rconK6 1opuμa a~tcbvst va A.oyii;s-rat escopouμEVo co~ 

cruμμopcpouμEVO AXI ouvaμst Tl]~ itapoucra~ itapaypacpou 1'1, TO Xp11μaT01ttCJTCO'ttK6 

1opuμa scpapμ6i;st itoA.tnKii~ Kat OiaotKacrie~ shs yia va a1t0-rpiiite1 "tl]V Ka-ra8eCJ1] eK 

μSpou~ TOU iteAU"tlj itocrou 1t01J 1J1tep~aivet ·~ 50.000 ooMpta HIJA ehe yta va 

otacrcpaA.ii;st 6n 01tOlUOTJ1t0Te KUTUSeCJl] 1teAU"tl] 1t01J Uitep~aivst 50.000 ooMpta 

HIIA, Ka-r' scpapμoyi] crs Ka8s itspiit-rcocr11 -rcov Kav6vcov itou opfi;ovwt crTO 

IJapap"tljμa I yta "tl]V a8potCJ1] TCOV A.oyaptacrμcbv Kat Tl] μs-ra-rpoiti] voμtcrμa-rcov, 

e1ttCTTpiicpeTat CJTOV iteAU"tl] EVT6~ 60 l]μepcbv. fta WV CJK01t6 au-r6, 11 KUTUSeCJl] iteAU"tl] 

oEV avacpeps-rat as ma-rconKa uit6A.mita aTO ~a8μ6 itou au-ra axsrli;ovwt μs 

aμcptcr~l]TOUμsvs~ XPecbas~, al..M itsptA.aμ~avst mmconKa uit6A.oma itou 

itpoK'llitTOuv ait6 sma-rpocpii~ sμitopeuμa-rcov. 

IV. 	 En:&Vl>UTtKiiS OvTOT!JTESj n:ou AoyiCoVTat 0i:ropouμeva ros I:uμμop<pOUU&Va AXI Kat 

Allot Etl>tKoi Kavov&s. Ta Xp11μaTOittcrTconKa IOpuμaw itou iteptypacpovwt an~ 

itapaypacpou~ A iico~ E TOU itap6v-ro~ -rμi]μaTO~ sivat M11 l'111A.ouv-ra EU11v1Ka 

Xp11μaTOmmconKa IOpuμaw w oitoia A.oyii;ovwt escopouμEVa co~ cruμμopcpo'llμEVa AXI yia 

TOU~ OK01tOU~ TOU apepou 1471 TOU KcbotKa EaCOTeptKcDV Ea6ocov TCOV HIJA. Emitpoaeeico~, 

11 itapaypacpo~ LT TOD itap6vTO~ -rμi]μaTO~ itpo~Aiiitst etOtKOU~ Kav6vs~ itou tcrxl)ouv yia μia 

EitevounKi] 0VT6Tl]w. 

A. 	 Ka-ran:foT&Uμa μ& TEK!11JQlCO!!!J KaTan:tOT&Uμa-rol>orou. 'Eva KUTUitiaTeuμa 1t01J exst 

crumaesi a'llμcpcova μe "tl]V EU11v1Ki] voμo8scria crTO ~a8μ6 itou o Kawitta-reuμaTOo6xo~ 

sivat .1..11A.ouv AμsptKavtK6 Xp11μaTOmmconK6 1opuμa, l'111A.ouv AXI a'llμcpcova μe TO 

IJp6TUito 1, i] Luμμs-riixov AXI Kat o Kawma-rsuμaTOo6xo~ 011A.cbvs1 61..e~ n~ 

1tAl]pocpopie~ 1t01J itpiiitel va Ol]AcDVOVTat ouvaμet Tl]~ Luμcpcovia~ 6itco~ ea aitatTeho av 

TO Kawitia-reuμa i]wv 1'111!..ouv EU11v1K6 Xp11μaTOma-rconK6 1opuμa 

(auμitsptA.aμ~avoμsVl]~ '11~ Ti]pl]CJl]~ -rcov scpapμoa-rscov aitat"ti]ascov syypacpi]~ a"tl]v 

tcrTOasA.ioa syypacpi]~ yia TO N6μo FATCA '11~ Y1t1]peaia~ Ecrco-rsptKcbv Ea6ocov -rcov 

HIJA). 

B. 	 Xpnua-rol>o-rouuevn En:evl>uTtK1J Ov-r6!!J-ra Kat Xpnμa-rol>o-rouμevn E4yr6μcyn 

Allol>an:1) E-rmp&ia. 'Eva Xp11μa-roit1mconK6 1opuμa itou itsptypacps-rat a~ 

U1t0itapaypacpou~ B(l) ,, B(2) TOU itap6vTO~ -rμi]μaTO~ TO oitoio exsi μta 

XP11μaTOooTOuaa ov-r6"tl]w itou cruμμopcpcbvs-rat μs aitat"ti]ast~ '11~ uitoitapaypacpou 

B(3) TOU itap6vTO~ -rμi]μaTO~. 

1. 'Eva Xp11μawmcr-rconK6 1opuμa sivat XP11μaTOi50TOUμSV1J sitsvountj ov-r6Tl]Ta av 

(a) sivat eitevounKi] OVT6"tl]W itOU exst cruaw8si CJ"tl]V EMl]VlKTJ l'111μ0Kpa-ria Kat oev 

sivat e~OUOlOOO"tljμiivO~ XP11μaT01ttOTCOnK6~ otaμecroAa~l]Ti]~, ,, aUooaiti] 

no a 1 a 11 - 7 
orlLi1dpdou 11 B -

A(j)ldOAUlD:ll AOOl AOJ""(lμ Cl0)1Y'(DID3)1 31l mlro1mng ctod>\!Al S\tlflD Sli1 Slpmgo"t"'(D "JD)3dllll3 

119 '13X?1D:ll OJ Sto1 91D:ll3 \t ods19.o.otdsu Jll3 cto1 (lO>ll"'(OAct.o ctOA?rl.onctgM.O Somrlo,nmng ctod>\!Al A00'(9 AOOl 

«VUH 't3A)Drlli.o "l""dod>DAD 3yj 3lOJL\tgmoJLO \tungO"t"'(D 'D)3d\Dl3 DA? ouro.09du Villi 01 OJOlLO 't3X?1D:ll \t ID1)3d0030 

«YUH VAD D.OVlL nd?rlli VlD)I lil Dl3>tdlJlg ClOl (\O>tli.o'(odod> JClOl? S\tlflD JUl S\tungow "JD)3dm13 0 Sod9 S0Xo1?rl» 

Sli1 S\t>tt"'(OM.O SD)~n Aro1 AOO"'(l!l MJD"'(DID3>t S\11ctn Sli1 'Snisdm1a '13>t\!AD \t m11adro39 u9 '13>t\1AD s.o SaoX913rl» 

(\O>tl"'(OA(l.Q ClOA?rl.ODctgAct.o JOlDrl(j)lD:lllg ctocb\!Al A00'(9 AOOl Al]Jldol.lilD>t AOOl AOO"'(l)l Cl0JD"'(DID3)1 arl DrlOOJD:lltg ctod>\!Al \t 

, liASrl9XA3"'(3» l,rnngonv «DJ3dm13 t3AJDrlli.o siou\tgmouo l,tungow D)3dm1a AV3 9i.oo.oou roAv ao1 %OS l"" ao1 

;Jl3rl Altl ltlgidJL ltnlt)OJL010.n1 <,1010.n 0.01 O.O?lOY'(ltV c,torlnmdn,toy SodJL Su "VllH 

ltd3w9A3A.nl3rl D}Altrlod3rllt 9JLn Altl l £ o.01dgti3)!3V IOZ 9 tn:>t Su 06 S3d?rllt 

d v V;).L Sltl },_ SnJD3dltJL ACJl)ltd310JDt1 AOJ!?9Dtl AOJl 'VIIH Altl l,t AtdJL Altl 

AOJ1 AOJ?WOrldndJ3 AOJ3Dl,tlmJLn Sl,td)J)d,t,\,3 AltlD D2J"'(3DOWt Sl,td)J)dil3 ntA. 01 orl9N 

J)l)<,lOlO!/OlJ)tiltdX n1ltl91AO 13)}dOJXDJ.J))l 01 9)!UOJlDtlL01J)rlltdx nrlo.dgL 13rl;JAO.!? 

9rlnmdn,toy SodJL Su VIIH ;J)lldodinAn 3rl 01 9)luw1nmo1nrlltdx 'nrlo.dgI, Lt 

(,\, AV Lt DD<,t010!?01J)tiltdX mltl9J.Ao 13Dl,t!OJL010.J)1 310JLl,tgo10JLo 0?10J"'(UV 

A0J!?9Dtl AOJ1 'VIIH 

Altln D2}"'(3D01Dt Sl,td)J)dil3 m,t 01 orl9N d v V;).L Sltl ;,_ Snp3dltJL ACJl)ltd310JDtI 

(g H nnc,to10go1nrlltdX n1ltl91Ao 13')(9 )3lD1dwXn1n)l Sw DDc,to10go1nrlltdX n1ltl9J.Ao 

m,t 01 orl9N d v V;).L Sltl A SnJD3dltJL ACJl)lld310JDt1 AOJ!?9Dtl AOJ1 'VIIH 

ltnwdl,t"'(JL)l3 AOJ1 AOJ91norldnclJ3 AOJ3nl,tlmJLn Sl,tdindil3 ALLlD D!?J"'(3D01Dl Sl,tdindil3 

'SoX9go1J)ti<1.31DtJLJ)1J))l S9)ltd!D13 Sl,t:t.Ao.eo.3t!? l,t Sl,tlntdt3Xmg (Sod)Dl3 m,t Altl 

<,tO)!UOJWtJL01orlltdx So1nrlc,tdg1 SwJL9) Sw Sl,tw1dt3Xmg 'AOJJD"'(DID3)! 

(n H nnc,to1ogo1nrlltdX n1ltl91Ao mA)3 ltA;irlltlogowo.o?3 DA J3A.d3A3 ?3 So1nrl9Ao 0.01 

'£ H nnc,to10go1nrlltdX mltl91Ao m13AC]ldldorlrlo.D 3rl Su S390.0"'(9)ln :St3nl,tlmJLn 

O.OJL AO.OX? 13AJ,\, SodJL AOl oXc,totJ))llV c,torlnmdn,toy l,t A01 oXc,tOm)ll!? ·Sl,trlOJdlt"'(JL 

0.01 'ltl;i"'(3JL ltDOJ}dltrl)l31 0.01 'ltl;J"'(3lL DlL10"'(9lLO. c,torlnmdnA.o"'( 11))! S3"'(9 Su S;irlwdlt"'(JL 

'nrlo.dgI, to S310JL0 'MoAygrlD"'(ld3JL S)dOJX DA m1Ao]}dotd3JL '3n DJ3X101n Sltnlt)OJL010.n1 

S31docliodlt"'(JL ACJlrlnmdnA.o"'( 11))! ACJl1D"'(3JL o.oJL m:t.Ac,todltl 9JLn 01 9)!11w1nmo1J)tiltdx 

ACJlrlwdlt"'(JL 0.01 <,tO)lt10JlD1JL01nrlltdx So1nrlc,tdg1 11))! DA t3'X? ltnngn9dJL 3D S3"'(9 Su 

n1ltl91Ao nA J3tOJL010.n1 So.0"'(9 So.01 So.0Xc,t01n)l1v ACJlrlnmdnwy m)l So.01 So.0Xc,tom)l1g 

nrlltw<,tD 3rl ltl DD<,tOl0!?01J)tiltdX 'mltl91AO 01 O)OJLO 13JL\)d11lL3 ltln DD<,tOl0!/01J)rlltdX 

'nrlo.dgI, 11))! (,\,) 01 9)!UOJW1JL01J)tiltdx nrlo.dg1 13')(9 9At0)! 9)!1A0d1)!3"'(U 9)!UDtW"'( 

So1J)rl<,td!?I DA 'J3A.d3A3 Sw nnc,to1ogo1J)tiltdX n1ltl91Ao m,t 01 9)luOJ1nmo1J)tiltdx 

')3A.d3A3 l,t )31!DJLJ) 9lLD mOJL;J)l ltA3rl93!?Ao.D DJ.ltl9J.Ao 0.01 <,l0)!110J1D1JL01J)tiltdx 

'nn3rlrl9 3!) A<,tO"'(UV 9)l!AJ))lld3rly 9)!UOJ1D1JL01J)tiltdx nrlo.dgI, 01 O)OJLO )3AOJIDrlo.D J)A 

'A(j))llrlOAO)llQ (g) 01 9)!UOJW1JL01J)tiltdx nrlo.dgL 13)11,tAJ) ?3 'o.odl,t"'()!O"'(O J)D3rl;J l,t 

ltnltlyd)!J)dJ)JL 13rl;JAO.!/ AOJ1 A(j))l113'XD A(j)tiD!AOAD)I 0.01 <,l0)!1AD)lld3tiy O.OJ3A.do.OJL,\ 

D)3d!D13 O.OJL )3A.d3A31!? 'ltnltl;Jd)!DdDJL l,t 9lLD!?O"'("'(D nti<1.31D)lLD1J))l O.OJL )3A.d3A3t!/ 

SoA?rlltlogowo.0?3 S9)luOJ1nmo1nrlltdX Sl,tlltgl)"'(OD3rlmg l,t l,LJLngO"'("'(n ~tJLOJDOdJL 

D)3d!D13 I lt D)OlLO t3X9 )300JADA.dO DAOJIDrl<,tD 3rl Altl ~tAll"'("'(tl D)D390tiOA 11))! A3!/ 1J)A)3 

DJ3dml3 An (n) 01 9)!110J1DtJL01nrlltdx nrlo.dg1 mAJ3 DJrl LLA3rl9~3 l,LJLngO"'("'(n 

·z nAt1, 9)!11w1ntJL01nrlltdx nrlo.dgI, mAJ3 ltA3rlc,to1ogo1J)tiltdX ltA3rl9XA.3"'(3 l,LJLngow 

9)!110J1n1JL01nrlltdx ·nrlo.dgI, 

9)lu0Jwmo1nrlltdx nrlo.dgI, DA J3A.d3A3 Sw nnc,t01ogo1J)tiltdX mltl91Ao m,t 01 

A(j))lltiOAO)llQ AOJ1 'VllH 11))! (g) D)rl n1ltl91AQ t3'X? 13Dl,ti\OJclJtio.D 3ti 01 

)3A.d3A3t!? Ltnltlyd)!DdDJL t3rl;JAO.!? AOJ1 A(j))l!13'XD A(j)rlD!AOAD)I 0.01 A 0.0)3A.dO.OJL

~llLOJDOdJL D)3dm13 O.OJL )3A.d3A3t!? 'ltnltlyd)!J)dJ)JL l,t 9lLD!?O"'("'(D nrl0.31D)lLD1D)l 0.0JL 
o) 	 H J(pl]μ<n:ooowucra ovt6'tl]ta cruμc:pIDvsi va cK'tsA.ci, ss ov6μaw~ wv 

Xpl]μa't01t\O"'tIDTIKOU IOpuμa'to~, 6A.c~ TI~ aitatTIJO"c],\; ofovcra~ smμeA.cta~, 

itapaKp<i'tl]O"l]~, vitoPoA.ii~ crwixsiIDv, Km ciA.A.c~ aitmTI]crst~ 'tl~ oitoic~ w 

Xp11μawmcr'tIDTIK6 'IOpvμa ea aitat'tsi'to va sK'tsA.ci av ii'tav ti.11A.ouv EU11v1K6 

Xp11μawmcr'tIDTIK61opvμa. 

s) 	 H XP11μawoowucra ov't6'tl]ta itpocro10pil;ct 'to Xp11μawmcr'tIDTIK6 1opvμa Km 

itsp1A.aμpcivs1 wv ap1eμ6 'tav'toitoi!]O"l]~ wv Xp11μawmcr'tIDTIKou IOpuμaw~ 

(itov exs1 aitOK'tl]esi μs 'tl]V TIJPl]O"l] 'tIDV sc:papμocr'teIDv aitmTI]crsIDv E')"Ypac:pii~ 

O"'tl]V 1crwcrcA.ioa syypac:pii~ yia 'to N6μo FATCA 'tl]~ Y 1tl]pscria~ EcrID'tcptKrov 

Ecr6oIDv 'tIDV HIJA) crs K<ies vitoPoA.ii O"'tOlJGciIDv itov 0A.0KA.11provsm1 ss ov6μa'to~ 

wv Xp11μawit1cr'tIDnKou IOpuμaw~, Km 

cr't) ti.cv exs1 avaKA.11esi 11 tc'5t6'tt]ta 'tl]~ J(pl]μawoowucra~ OV'tO'tl]'tU~ ID~ 

J(pl]μawc'56't1]. 

r. 	 XpnuaTOOOTOUU&VO Eit&VOl>TtKO Drnμa KaTeyoμ&Vo anli :ET&Vci :Evvo&oμ&va 

IlpoaIDna. 'Eva EU11v1K6 Xp11μawmcr'tIDTIK6 1opvμa itov itA.11poi ~ aK6A.oves~ 

aitmTI]O"cl,\;: 

1. 	To Xp11μawmO"'tID1:lK6 1opvμa sivm Xp11μawit1cr'tIDTIK6 1opvμa aitA.ro~ Km μ6vov 

sitstoii sivm EitcvovTIKfi 0v't6'tt]ta Km osv civm ssovcr1ooo'tljμevo~ 

J(pl]μawmcr'tID'ttK6~ otaμscroA.apl]TI]~, ii aA.A.ooaitiJ itpocrIDmKfi c'tmpsia itov otcvspyci 

itapaKpU'tljO"l], ii aUooait6 KataitlO"'tCVμa 1t0l> Olcvcpyci itapaKpU'tl]O"l] ovvaμst 't(J)V 

O"JGcTIKrov Kavovtcrμrov wv Y itovpysiov 01Kovoμ1Krov 'tIDV HIJA. 

2. H XP11μawoowucra ov'to'tl]'ta sivm ti.11A.ouv Aμcp1Kav1K6 Xp11μawmcr'tIDnK61opvμa, 

ti.11A.ouv AXI criJμc:pIDva μs 'to Ilp6wito 1, ii Lvμμg'texov AXI, civm ssovcr10oo'tl]μBv!j 

va cvspysi ss ov6μaw~ wv Xpl]μawmcr'tIDTIKOU IOpuμaw~ (ID~ oiaxs1ptcrTI]~, 

Ka'tamO"'tcvμawo6xo~ ii omxs1p1crTI]~ smipo~), Km cruμc:pIDvsi va sK'tsA.si, ss 

ov6μaw~ 'tQ\) Xp11μa't01t\O"'tIDTIKOU IOpuμaw~, 6A.c~ TI~ aitmTI'jO"c],\; ofovcra~ 

EittμBA.cta~, itapaKpU'tl]O"l]~, l>itoPoA.ii~ O"'tOlJGEt(J)V' Kat cilli~ aitmTI'jO"El~ TI~ 01tOIB~ 'tO 

Xp11μawmO"'tIDTIK6 1opvμa ea anm'ti:i'to va EK'tEAsi av ii'tav ti.11A.ouv EU!]vtK6 

Xp11μawmcr'tIDTIK61opvμa. 

3. 	To Xp11μawmcr'tID1:1K61opvμa ocv avwnpocro10pi1,;i:Tm ID~ i:ncvovTIK6 6J01μa yia μ11 

O"l>VOE6μcva μep!]. 

4. 	EiKom ii A.1y6'tcpa c:pvcrtK<i np6crIDna Ka'texovv 'tO O"UvoA.o 'tIDV cruvoi:6μcvIDv μs 

oc:pi:tA.ii OtKmIDμ<i'tIDV Km 'tIDV cruμμswxiKrov OtKatIDμ<i'tIDV 'tOl> Xp11μawmcr'tID1:lKOU 

IOpuμaw~ (avi;SapTI'j'tID~ 'tIDV crvvoi:6μcvIDv μc oc:pi:tA.ii 01KatIDμci'tIDv nov avfiKovv cri: 

LvμμE'tBJGOVta AXI Km cri: ei:IDpouμcva ID~ cruμμopc:pouμcva AXI Km 'tIDV 

cruμμctoJGIKrov 01KatIDμci'tIDV nov avfiKovv cri: K<iitota 0v't6'tt]ta av avTI'j 11 Ovt6'tt]ta 

Ka'tBJGEl 'to 100 tot~ sKa't6 'tIDV cruμμi:toJGIKrov OtKmIDμ<i'tIDV wv Xp11μawmcr'tIDTIKOU 

IOpuμaw~ Km 11 iOm i:ivm XP11μawoo'touμcvo Xp11μawmcr'tIDTIK6 1opvμa nov 

m:p1ypcic:ps'tm O"'tl]V napoucra nap<iypac:po r), Km 

a) H J(pljμU'tOOO'tOUO"a OV'tO'tljta BJGEl KataJGIDplO"'tci (J)~ J(pl]μa'tOOO'tOUcra OV'tO'tljta O"'tl]V 

tcr'tocri:A.ioa i:yypac:pii~ yia w N6μo FATCA 'tl]~ Y1tl]pEcria~ EcrID'tEptKrov Ecr6oIDv 'tIDV 

HIJA. 
~) H xr11μatol5otoucm ovt6tTJta cruμcpmvsi va sKtsA.ei s~ ov6μato~ tov 

Xp11μatomITTmnK01i IOpuμato~, 61..e~ ~ anatti]crs«; 15fovcra~ smμSA.eux~, 

itapaKpcltTJCJTJ~, V7tO~OATJ~ CJtOtXSimv, Kat cilli~ aitatti]crs«; ~ 07t0IB~ to 

Xp11μatomcrtmttK6 1/5pvμa ea anattsito va sKteA.ei av i]tav A11A.ouv EU11v1K6 

Xp11μatomcrtmnK6115pvμa Kat i5UltTJpSi syypacpa tsKμTJpimCJTJ~ 7t0V sxovv crullixeei 

crxsnKci μs to Xp11μatomcrtmnK6115pvμa ytCl itepio/50 S~l StcDV. 

y) 	H xr11μatoootoucra ovt6tTJta 7tpocrot0pil;st to Xp11μat07tlCJtffiTIK6 'IOpvμa CJS Kci8s 

vno~oA.i] cri:oixsimv nov 0A.otl11provstat s~ ov6μato~ tov Xp11μatomcrtmnKou 

IOpuμaw~, Kat 

A. 	 l:uμ8ollloi Em:vo'll!rsrov Km Aiaxsipur-r&s Ensvou<rsrov. Mia Em:v/5vnKT] Ovt6tTJta 

nov sxsi crucrta8si GtTJV EU11v1Ki] A11μ0Kpatia 11 onoia sivat Xp11μatontcrtmnK61opvμa 

aitAro~ Kat μ6vov snstoi] (1) napsxsi snev/5vnKs~ cruμ~ovU~ crs neAUtTJ, Kat evspysi s~ 

ov6μat6~ tov, iJ (2) ouxxsipil;stat xaptocpvA.ciKta yux i:ov itSAatTJ Kat svspysi s~ ov6μat6~ 

toV μe CJK07t6 tTJV S7tSvOVCJTJ, tTJ OtOiKTJCJTJ, TJ tTJV OUlXelPlCJTJ KScpaJ..aimv Katats8stμSvmv 

crto 6voμa i:ov iteAcitTJ crs Xp11μatoittITTmttK61opvμa otacpopsnK6 an6 MTJ Lvμμsi:sxov 

Xp11μatontcrtmttK6 'IOpvμa. 

E. 	 Opyavi<rμos l:lllloytKrov Ensvlium:rov. Mia Em:vovnKT] Ovt6tTJta nov sxst crucrta8si 

GtTJV EU11v1Ki] A11μ0Kpatia Kat vn6Ksttat crs KavovtITTtKT] puSμtCJTJ m~ opyavtcrμ6~ 

cruUoytKcDV snevoucrsmv, U7t6 tTJV 7tpOiiit68SCJTJ 6n 61..a ta OlKatroμata sm toV 

opyavtcrμou cruUoytKrov sm:voucrsmv (cruμnsp!Aaμ~avoμSvmv xreoypcicpmv nov 

vnep~aivovv TI~ 50.000 ooA.apux HIIA) Katsxovtat ait6 iJ μScrm ev6~ iJ iteptCJCJOtspmv 

anaUacrcr6μevmv npayμanKffiv OtKatouxmv, Evspyrov MXAO nov neptypcicpovtat GtTJV 

V7t07tapciypacpo B( 4) toV tμi]μato~ VI tOV IIapapti]μato~ I, IIpocrronmv HIIA 1tOV oev 

sivat Ka6optcrμsva IIp6crmna HIIA, iJ Xp11μatontcrtmnKrov Iopvμcitmv nov 15ev sivat 

MTJ Luμμstsxovi:a Xp11μatomcrtmnKci IOpuμata. 

LT. 	EiliiKoi Kavovi:s. Ot aK6A.oveoi Kav6vs~ icry;6ovv yia Em:vovnKT] Ovt6tTJta: 

1. 	AvacpoptKci μe OtKatroμata crs EnevovnKT] Ovt6tTJta nov eivat opyavicrμ6~ 

crvUoyiKrov sm:v/5ucrsmv nov nspiypcicpstat GtTJV napciypacpo E i:ov nap6vto~ 

i:μi]μato~, 01 vnoxrsrocrs«; vno~oA.i]~ crtoixsimv onotacroi]nots EnevovnKfJ~ 

Ovt6tTJta~ (7tATJV Xp11μai:omcrtmttK01i IOpuμato~ μScrm i:ov onoiov Katsxovi:at 

OtKatroμata crtov opyavtcrμ6 cruUoytKrov snevoucrsmv) esmpsitat 6tt sxovv 

SK7tATJpm8si. 

2. 	AvacpoptKci μs OtKatroμata crs: 

a) Em:vovnKT] 0vt6tTJta 7t0V sxst crucrta6ei evt6~ AtKatOOOcria~ Etaipov Kat U7t6KSltat 

crs KavovtcrnKT] pueμiCJTJ m~ opyavmμ6~ cruUoytKrov sm:voucrsmv, 61..a ta O!Katroμata 

sni tov onoiov (cruμnspV..aμ~avoμsvmv cruv/5i>6μevmv μe ocpsV..i] OtKatmμUtmv nov 

vni>p~aivovv 50.000 15oA.cipux HIIA) Katsxovtat an6 iJ μScrm ev6~ iJ neptcrcrot&pmv 

anaUacrcr6μevmv npayμanKrov OtKatouxmv, Evspyrov MXAO nov neptypcicpovtat 

GtTJV vnonapciypacpo B( 4) tov tμi]μato~ VI tov IIapapti]μato~ I, IIpocrronmv HIIA 

1t0V oev g[vat Ka8optcrμsva IIp6crmna HIIA, iJ Xp11μat07tlCJtffitlKcDV IOpuμcitmv 7t0V 

oev i>ivat MTJ Lvμμsi:sxovta Xp11μatomcrtmnKci IOpuμam, i] 

~) Em:vovnKT] Ovt6tTJta nov sivat syKi>Kptμevo~ opyavicrμ6~ cruUoytKrov snevoucrsmv 

crliμcpmva μg toV~ crxsnKOU~ Kavovmμou~ 'tOV Ynovpysiov OtKOVOμtKcDV tmv HIIA, 
ot UJIOXPEOOO"El£ uno~oA.iJ£ crt:oix_Eimv onomcroi]now EnevounKfi£ Ovt:6'tJ]'tU£ nou Eivut 

EU11vtK6 Xpt]μut:omcrt:oit:tK6 'IOpuμu (AAl]V Xp11μuwn1crt:OJ'tlKoii 18piiμuw£ μfom 

wu onoiou Kut:ex_ovt:ut l>tKutroμut:u crwv opyuv1crμ6 cruUoytKrov snevoiicrsmv) 

esmpehut O'tl SX,OUV EK1tA1]pOl9Ei. 

3. 	AvmpoptK6. μe OtKutroμum crs EnevounKT] Ovt:6't!]m nou ex.si crucrt:u9si O"'tl]V 

EU11viKT] A11μ0Kpudu 11 onoiu oev nspiypaq>Et:ut O"'tTfV nupaypuq>o E i] O"'tTfV 

U1t01tUp6.ypuq>o :ET(2) 'tOU 1tUp6vt:O£ t:μi]μU't0£, criiμq>mvu μe 'tl]V 1tUp6.ypuq>o 3 'tOU 

1\.p9pou 5 TI]£ 1tUpOUO"U£ :Euμq>mViu£, ot U1t0XPEOOO"El£ UJtO~oA.iJ£ O"t:OlX,ElOlV 6A.mv t:OlV 

unoA.oinmv EnevounKrov Ovt:o'ti]t:mv crs crx_eO"l] μs uut:6. t:u OtKutroμum 9smpeim1 6n 

BX,OUV EK1tA1]pOl9Ei UV ot 1tA1]poq>opiE£ JtOU UJtut'tEhut vu U1t0~A1]9oiiv ym uut:6. 'tU 

OlKutroμum UJIO 'tl]V UPX,lKU UVUq>Ep6μEV1] EnevounKT] OV'tO'tl]'tU ouv6.μet TI]£ 

:Euμq>mviu£, uno~A.rieouv un6 uu'ti]v 'tl]V EnevounKT] Ovt:6'tl]m i] un6 6.1..A.o np6crmno. 

4. 	Miu EnevounKT] Ovt:6TI]t:U nou SX,El crucrm9si O"'tl]V EU11viKT] AriμoKpudu Km 

UltOKElt:Ul O"E KUVOVlO"'tlKTj pii9μt0"1] Ol£ opyuvicrμ6£ cruA.A.oytKOOV EJtEVOUO"EOlV OEV 

JtUDEt vu tKuvonotei TI]£ uJtU1'ti]crE1£ TI]£ nupuyp6.q>ou E i] TI]£ unonupuypaq>ou :ET(2) 

wu nup6vw£ t:μi]μuw£, i] 6.Um£ vu A.oyi/;Et:ut esmpoiiμevo Ol£ cruμμopq>oiiμevo AXI, 

UM£ Kut μ6vov EnEll>i] o opyuv1crμ6£ cruUoytKrov EJIEVOiicri;mv BX,Et EKl>rocrEt uA.tKB£ 

μE'tOX,S£ O"'tOV KOμtcr'ti], UJIO 'tl]V 1tpoiin69E0"1] 6n: 

u) 0 opyuvicrμ6£ cruA.A.oytKrov EJtEvoiicrsmv oev SX,El EKl>rocrEt, Kut oi;v EKOiOEt, uA.tKB£ 

μE'tOX,S£ O"'tOV KOμtcr'ti] μet:6. 'tl]V 31q AEKEμ~piou 2012. 

~) 0 opyuv1crμ6£ cruA.A.oytKOOV E1tEVOUcrsmv unocriipst 6A.e£ 'tl£ μEWX,B£ uut:8£ 6mv wu 

nupuoil>ovmi · 

y) 	0 opyuvicrμ6£ crul..A.oyiKrov EJIEVOUO"EOJV (i] !\vu A11A.oiiv EU1]vtK6 Xpt]μuwmcrt:OJ'tlK6 

1opuμu) EKt:EA.ei '1£ 01ul>iKucriE£ ofoucru£ smμSA.etu£ nou op(Sovt:ut crw I1up6.p't!]μu I 

Kut Ol]AOOVEl 6A.e£ '1£ 1tA!]poq>opie£ nou UJtutt:Ehm vu oriA.rovovmi yiu onotecroi]not:E 

t:S'tOIB£ μewx.8£ 6mv ot μE'tOX,B£ uut:S£ npocrKoμ(Sovmt yiu E~uyop6. i] 6.U11 Mt]pmμi]· 

Kut 

8) 	0 opyuvmμ6£ cruUoyiKrov EJtEVOiicri;mv Eq>upμ61,;Et JtOAl'tlKB£ Kut 01u0tKucriE£ ym vu 

omcrq>uA.ii,;Et 'tl]V ~uyop6. i] 'tl]V uKtV'1]'tOJtOi1]0"1] imv μewx_rov uut:rov w cruvwμ6ii;po 

ouvui6v, Km crs K6.9E 1IEpiITTOJ0"1] npiv un6 'tl]V 1q fovouupiou 2017. 

V. 	 Aoyapiaaμoi nou &E,mpouv·rai ano Tous Xp1maTootKovomK01ls Aoyaptaaμo1ls. 01 

UK6A.ou9ot A.oyupmcrμoi ~utpOUV'tUl UJIO 'tOV optcrμ6 "tOlV Xp1]μU'tOOlKOVOμtKOOV 

Aoyupmcrμrov Kut Ol£ EK wiiwu oev A.oy(Sovim Ol£ A11A.mifot Aoyupiucrμoi 1tpO£ 1:1£ HIJA. 

A. 	 Op1aμ&vo1 AnOTaμi&unKoi Aoyaptaaμoi 

1. 	 :EuvmfaooonK6£ Aoyupmcrμ6£. 'Evu£ cruV'tu~woonK6£ A.oyupmcrμ6£ nou TI]pEhm 

O"'tl]V EUriv1Ki] A11μ0Kpudu Kut nA.11poi 1:1£ UK6A.ou9s£ unut'ti]crs1£ criiμq>mvu μe 'tl]V 

EU!]vtKT] voμo9saiu. 

u) 	 0 A.oyuptucrμ6£ UltOKEl"tut O"E KUVOVlO"t:tKT] pii9μtcr1] Ol£ 1tpOO"Ol1tlKO£ 

O"UV'tU~l000"tlKO£ A.oyuptucrμ6£ Ti UJtOt:EAel μ8pO£ KU"tUX,Olptcrμ&vou Ti 

pu9μtl,;6μevou O"UVt:U~lOOO"tlKOU 1tpoyp6.μμut:O£ yiu 1tUpOX,S£ crUV'tU~1]£ 

(cruμJtEpiA.aμ~uvoμ&vmv imv nupox.rov uvu1t1]piu£ i] 9uv6.t:ou)· 
~) 0 A,oyapiacrμ6i; uit6Kstwt crs suvo"iK6 qmpoA,oytK6 Kaeacrtroi; (011/.,ao~, m 

Etmpops<; O"toV /.,oyaptacrμ6, Ot OltOIB<; UMW<; ea 1lltOKetV'tO O"E cpopoA,6Y1]0"1] 

cruμcprova μa 'tl]V EU11v1tj voμo8scria, sKltintouv ~ sl;mpouvwi an6 to 

aKa8aptcrto sm6011μa tou 01Kmouxou A,oyapiacrμou ~ cpopoA,oyouV'tat μa 

μeiroμtvo 0"1Jvwl.,ecr~, ~ to s1cr6011μa an6 sJtEVoucrsii; nou npoepxstm an6 tov 

A,oyap1acrμ6 un6Kettat crs ava~aU6μevo cp6po ~ crs μetroμtvo cpopo/.,oytK6 

0"1JVtsl.,ecr~) · 

y) 	 Anmtshm s~cria uno~ol.,~ nl.,11pocpoptrov npoi; ni; cpopoA,oyiKs<; apxei; O"'tl]V 

EU11v1tj t.11μ0Kpana crs 6,n acpopa tov A,oyap1acrμ6· 

o) 	 Aval.,~lj/Et~ EltttpsltOVWt μ6vov ecp6crov exst 0"1JμnA,11proeai 0"1lyKEKptμSvo 6pto 

l]/.,tKfa<; 0"1JVW/;toOO't1]0"1]<;, SXEt Eits/.,8st aValtl]pta ~ 86.vato<;, ~ em~a/.,/.,ovtat 

nowei; yia ni; ava/.,~ljlet<; nou npayμatonmouvtm npw an6 'tl]V sn!\/.,euO"!] tstoirov 

Ka8optcrμSvrov ysyov6trov· Kat 

a) 	 Etta (i) ot e~crisi; etcrcpopei; iteptopi/;oV'tat crs 50.000 ool.,apta HIIA ~ A,1y6tspo ~ 

OEV 1l1tep~aivouv ni; 50.000 ool.,apta HIIA, ~ (ii) npo~l.,Snstat μeytcrto ecp' 6pou 

l;ro~i; 6pto etcrcpoprov O"toV A,oyaptacrμ6 1.000.000 ool.,apirov HIIA ~ A,1y6tepo, O"E 

Ka8s nspiittroO"l] scpapμol;oμtvrov trov Kav6vrov nou opil;ovwt crto Ilapap'tl]μa I 

yta 'tl]V a8pOt0"1] /.,oyaptacrμffiv Kat 't1] μeWtpO~ VOμtcrμUtffiV. 

2.Mn-Luvwl;tooonKoi AnowutS1lnKoi J\oyapiacruoi. 'Evai; A,oyapiacrμ6i; nou 'tl]peitat 

O"'tl]V EU11v1K~ t.11μ0Kpana (nl.,11v Acrcpal.,tcr'tl]piou Luμ~ol.,aiou μa Al;ia El;ayopai;; ~ 

LUμ~ol.,aiou Ilpocr6orov) 1t01l nl.,11poi ni; aK6/.,oueai; aitat~O"et<; cruμcprova μe 'tl]V 

EU11v1tj voμo8scria. 

a) 	 0 A,oyapiacrμ6i; un6Kettat crs Kavovicrntj pueμtO"l] mi; μecro anotaμisuO"l]<; yia 

O"KOltOU<; a/.,A,ou<; ait6 a\ltOV 'tl]<; 0"1JVW/;toOO't1]0"1]\;" 

~) 0 A,oyapiacrμ6i; un6Kettat crs euvo"iK6 cpopo/.,oytK6 Kaeacrtroi; (011/.,ao~ m 

etcrcpopei; crtov A,oyap1acrμ6 01 onoisi; &.Uroi; ea un6Ketvto crs cpopo/.,6Y1]0"1] 

cruμcprova μe 'tl]V EU11v1tj voμoeacria, eKitintouv ~ sl;atpouV'tat an6 to 

aKaeaptcrto stcr6011μa tou 0tKawuxou A,oyapiacrμou ~ cpopoA,oyouV'tat μa 

μsiroμtvo 0"1JVtel.,e~, ~ to etcr6011μa an6 eltEVOUO"St<; nou nposPXEtat an6 toV 

A,oyapiacrμ6 uit6Kettat crs ava~aU6μevo cp6po ~ crs μstroμSvo cpopoA,oytK6 

0"1JVtsl.,ecr~) · 

y) 	 Aval.,~lj/Eti; smtpenovwt μ6vov scp6crov exouv eKMl]proeei opicrμSva Kpt~pta 

nou acpopouv to crKon6 tou A,oyapiacrμou anotaμisuO"l]<; (yia napaosiyμa, 'tl]V 

napoxl'J EK1tatOE1lnKOOV ~ tatptKOOV rocpsl.,eirov), ~ Em~UMOVtat ltOtvsi; yia ni; 

aval.,~lj/Eti; nou npayμatonmouvtat npw an6 'tl]V sw~procr11 autrov trov 

Kpt'tl]pirov· Kat 

o) 	 Ot e~crisi; etcrcpopei; nsptopil;ovtat cre 50.000 ool.,apta HIJA ~ A,iy6tspo, 

ecpapμol;oμtvrov trov Kav6vrov 1t01l opil;ovtat O"tO Ilap&.p'tl]μa I yta 'tl]V aepotcrl] 

A,oyapiacrμrov Kat 't1] μstai:po~ voμtcrμatrov. 

B. 	 AapaA,1<m]p1a :Euu66lma Zrons Op1au&v01J Xp6vo1J. 'Eva acrcpal.,icr~pto 0"1Jμ~6/.,aw 

l;ro~i; nou 'tl]peitat O"'tl]V EU11v1tj t.11μ0Kpana μa nspiooo Ka/.,uljll]<; nou A,~yst npw 

0"1JμnA,11procrst o acrcpal.,icrμSvoi; to EVEV!]Kocrt6 !\to<; 'tl]<; l]/.,tKiai; tou, un6 'tl]V 

npoiin6ee0"1] 6n to cruμ~6/.,aw nl.,11poi ni; aK6/.,oueai; anat~crsu;: 

napa r a 11 - 12 
1. 	Ifapt00tKii amp&.'Atcrtpa, ta oitoia. osv μstrovovtm μs Tr]V it&.pooo tou XP6vou, 

Kata.B&.'A'Aovtm tou'A&.xicrtov crs stf]ma Bumi Kat&. Tll ot&.pKsta Tll~ itspt6oou tcr)'.iio~ 

tou cruμBoAa.iou it μiXPt o ampa'AtcrμS\'o~ va cruμit'Ariprocrst to SVSVTJKOcrt6 sto~ 'tTJ~ 

T]AtKia.~ wu, ava'Afyyro~ itoto XPOVtK6 ot&.crtT]μa sivm Bpa)'.iitspo· 

2. 	To cruμB6'Amo OS\' SX,St cruμBa.ttKT) asia. <JTr]V Oitoia. 01tOtOOTt1tOtS itp6crroito μitopsi va 

sxst itp6crBami (μforo av&.ATJIJ'TJ~, oavsiou it μs &.Uov tp6ito) xropi~ tTJ AUITTJ tou 

cruμBoAa.iou · 

3. 	To itocr6 (it'Ariv trov itapoxrov eav&.wu) itou sivm it'Ariprotfo crs itSpimromi aKiJprocrri~ 

it AUITTJ~ tou cruμBo'Aaiou osv μitopsi va uitspBsi 'to &.epmcrμa trov acrcpa'Aicrtprov itou 

sxouv Kata.B'Ariest yta. to cruμB6'Amo, μsiov to itocr6 itou avncrtotX,si cr~ 

sittBapuvcrst~ 'A6yro eav&.tou, acreS\'sta~ Km oaitavrov (sits sxouv itp&.yμatt sittB'Ariesi 

sits 6Xt) yta. tT]V itspiooo i) ~ itspt6oou~ tcrx;Uo~ toU cruμBo'Aa.iou Kaero~ Km 

oitotaoi)itots itocr&. itou sxouv KataB'Ariesi itptv ait6 tT]V ariprocrri it tT] 'Aucrri tou 

cruμBoAa.iou· Km 

4. 	To cruμB6'Aat0 osv Ota.Kpatshm ait6 SKOOX,Sa Svavn asia~. 

r. 	 Aoyapmaμos :n:o1l AviiKi:t ai: KAnpovoμia. 'Eva~ 'Aoyapta.crμ6~ itou tT]pshm <JtT]V 

EUrivtKT) LlT]μOKpa.tia Km itou avi)Kst aitoK'AstcrnK&. crs tlripovoμia, scp6crov <JtT]V 

tsKμT]piromi auwu tou Aoyapta.crμou itspt'Aa.μB&.vsta.t avtlypacpo Tr]~ ota.ei)KT]~ it 

1tt<Jto1tOtT]nK6 eaVU'toU toU eav6vto~. 

L'.l. 	 Aoyaptaaμoi 1l:n:o Mi:acyy6n(!!). 'Eva~ 'Aoyapta.crμ6~ 1t0u tT]pshm crTr]v EUrivtKT) 

L'.lriμoKparia Km sxst avotxesi crs criJvosmi μs oitot00T)1t0ts ait6 ta aK6'Aouea: 

1. 	L'.lta.ta.yi) it ait6cpaITT] OtKacrtT]piou. 

2. 	I16JAT]ITTJ, avta.Ua.yi) it μicreromi aKiVT]tT]~ it KtVT]tf]~ itSpt0ucria.~, uit6 tT]V 

itpoiiit6esmi 6tt o 'Aoyaptacrμ6~ it'Aripoi aK6'Aoue~ aitmtf]crst~: 

a) 	 0 'Aoyapta.crμ6~ tpocpoootsita.t aitoK'AstcrnK&. μs itocr&. itou itpospxovtm ait6 

itpOKata.Bo'AT), a.ppa.Brova, Kat&.escrri itocrou KatUMT]AoU yta tT]V ssacrcp&.'Atcrri 

U1tOXPEffiITT]~ 1tOU <JUVOSsta.t uμscra μs tT] cruvaA'Aa.yi), Tt itap6μota. MT]proμi), Tt 

tpocpoootsitat μs XPT]μawotKovoμtK6 itSpt0ucrta.K6 crtotxsio itou Katarlesta.t 

crtov 'Aoyapta.crμ6 crs criJvoscrri μs tT]V itOJAT]ITTJ, tT]V avta.Uayi) it tT] μicreromi tou 

itSptOUcrtaKOU crtotX,SloU. 

B) 	 0 'Aoyapta.crμ6~ avoiysta.t Km XPTJcrtμoitotshm μs a.itoK'AstcrnK6 crKoit6 tT]V 

ssacrcp&.AtITT] tT]~ UltOXPSffiITT]~ toU ayopacrtf] va Kata.BU.Ast to riμriμa tT]~ 

itOJAT]ITTJ~ tou itsptoucrta.Kou crtmxsiou, tou itro'Aritfi va KataB&.'Ast oitota.oi):n:ots 

aitos1wiromi ')'la wxov svosx6μsv11 uitoXPsrocrri, it tou sKμtcrerotf] it tou μtcrerotf] 

va KataB&.'Ast aitosriμirocr11 crxsnK&. μs to μtcreroμsvo itSpt0umaK6 crtotxsio, 6itro~ 

sxst cruμcprovriesi crto it'Aa.imo tTJ~ μicreromi~

y) 	 Ta itSpt0ucrtaK&. crtotX,Eia itou itSptSX,Ovtm crtov 'Aoyapta.crμ6, iti:pt'Aa.μBavoμS\'ou 

tOU Etcrooi)μato~ 1tOU itpospX,Eta.t ait6 'toV Aoyaptacrμ6, ea KataB'Arieouv Tt ea 

otati:eouv μs &.A'Aov tp6ito itpo~ 6cps'Ao~ tou a.yopacrtf], tou itro'A11tf], tou 

sKμtcrerotf] it tou μwerotf] (μstasu &.Urov yta. va sKit'A11proei:i uitoXPsromi autou 

tou itpocrroitou) 6ta.v to itSpt0ucrtaK6 crwtxi:io itro'A11ei:i, avtaAAa.xei:i it 

itapaooei:i, it 6tav 'Auei:i 11 μicreromi. 

napdpr~μa II - 13 
D) 	 0 A.oyapuwμ6<; DEV Eivctt A.oyaptacrμ6<; ru;p18ropiou fi itap6μot0<; A.oyaptctcrμ6<; 

ltOU {;X,El ctVotX,8Ei (jf, crUVDEcrT] μE TI]V ltWAT]crT] ,, ctV'tctMctyfi X,Pljμct'tOOlKOVOμtKOU 

itEptoucrtctKOU cr'totX,Eiou, Kett 

E) 	 0 A.oyaptctcrμ6<; DEV cruvDfamt μe A.oyaptacrμ6 mcr-rroTIK1)<; Kap-ra<;. 

3. 	YitoX,P{;ro(Jl] Xpl]μctwmcr-rroTIKo1'.i I8p1'.iμa-ro<;, nou Dtaxeipu;e-rm Davsw 

ESctcrcpctAts6μEVO μE ctKtVT]TI] itEptoUcrtu, Vet Kpct'tcl μ{;po<; 'tOU Kct'tct~ctMOμEVOU itOcrOU 

μE aitotletcrTIK6 crKoit6 TI] DIBUK6A.uvcrl] TI]<; Ml]proμfi<; cp6prov fi acrcpclA.tcrT]<; crX,E'ttKa 

μe TIJV aKiVT]TIJ ru;ptoucria cre μemyEV{;cr-repo X,P6vo. 

4. 	YitoX,P{;rocrt] Xpl]μctwmcr-rronKo1'.i I8p1'.iμaw<; μe ctitotletcrTIKO crKoit6 TIJV 

DtEUKOAUVcrT] ltAl]proμfi<; cp6prov (jf, μE-rctyEV{;cr-repo X,POVO. 

E. 	 Aoyaptaauoi AtKatoooaias Ei:aipo1l. 'Eva<; A.oyaptctcrμ6<; itou TI]pEi-rm cr'CT]V EUT]VtKfi 

AT]μoKpcti:ict Kat esmpehat ctit6 wv opicrμ6 -rou Xp!]μct-rootKovoμtKo1'.i Aoyaptctcrμo\i 

~acret cruμcprovia<; μe-ras\i i;rov Hvroμ{;vrov IloA.twic:Ov Km TI]<; ciUT]<; lltKmoDocria<; 

Emipou μe crKoit6 TI] DIBUKOAUVcrTJ ecpapμoyfi<; wu N6μou FATCA, uit6 TIJV 

itpoiiit68Ecrt] 6-rt au-r6<; o A.oyaptctcrμ6<; DIBitE'tm ctit6 TI<; iDte<; aitmi:ficrEt<; Km uit6KEt'tctt 

(JTI]V Wlct E7t07t'tEtct cruμcprovct μE TI]V voμo8wict aui:fi<; TI]<; clMT]<; lltKcttODocrict<; Emipou, 

ro<; av aui;6i; o A.oyaptacrμ6<; vu EiX,E avotX,8Ei cre EKEtVT] TI] i'ltKettoDocria Emipou Kett vu 

TIJPEt'tett ctit6 Xpl]μctwmcri;ronK6 1Dpuμa i'ltKcttoDocrict<; E-raipou cre EKEiVT] TI] 

.tltKettoDocrict Ei;aipou. 

VI. Optauoi. Ot ctK6A.ou8ot itp6cr8ewt optcrμoi tcrXt)ouv yta m ru;piypacp6μEVct itapaitavro: 

A. 	 Aqlouv AXI a'llμcprova μi: i:o Ilpo't1lno 1: 0 6po<; llT]A.o'llv AXI cr6μcprova μe TO 

IIp6roito I crT]μctivet Xp11μa-roittcr-rronK61Dpuμa avacpoptKa μe TO onoio μia K1J~{;pVT]crTJ 

EKT6<; HIIA fi cpopfo<; aui:fi<; cruμcprovei vu aitOK'ta Km vu av-rctUacrcrEt itAT]pocpopiE<; 

Duvaμet wu IIpo'tl'.iitou I i'ltctK1l~EPVT]TIK1)<; :Euμcprovict<;, itA.11v Xpl]μctwmcr-rroTtKo1'.i 

I8p1'.iμai;o<; itou A.oyit;;emt roi; MT] :Euμμei;{;xov Xpl]μawmcr-rro-rtK6 1Dpuμa ~acrEt wu 

IIpo'tl'.iitou 1 .tltctK1l~EPVT]TIK1)<; :Euμcprovicti;. rta wu<; crKoito1'.i<; wu itap6vw<; optcrμo\i, o 

6po<; IIp6roito 1 i'ltctK1l~EpV1]TtK1)<; :Euμcprovict<; crT]μaivEt DtctKavovicrμ6 μE'tctSU i;rov 

Hvroμ{;vrov IIoA.twtc:Ov fi wu Y itoupyeiou OtKovoμtKc:Ov -rrov HIIA Kett μia<; K1l~{;pVT]crTJ<; 

EKTO<; HIIA fi EV6<; fi ru;ptcrcr6-reprov cpop{;rov aui:fi<;, μe crKoit6 TIJV ecpapμoyfi wu N6μou 

FATCA μforo uito~oA.1)<; itAT]pocpoptc:Ov ctit6 Ta Xp11μaToittcr-rronKa I8p1'.iμai;a itpo<; aui:fiv 

TIJV K1J~{;pVT]crTJ EKT6<; HIIA fi cpopfo aui:fi<;, ctKoA.ou8o1'.iμEVT] ait6 au-r6μct'CT] av-raA.A.ctyfi 

μE TIJV Y1t11pEcrict Ecrroi;eptKffiv Ecr6Drov -rrov HIIA amc:Ov Trov uito~aM6μEVrov 

itAT]pocpoptc:Ov. 

B. 	 :E1lUUEi:fyov AXI. 0 6po<; :Euμμei;{;xov AXI crt]μaivei Xpl]μctwiticri;roTIK6 'I8puμa itou 

f;X,Et cruμcprovficret vu cruμμopcpc:Ovei;m μe TI<; ctitetti:ficrEt<; μict<; :Euμcprovict<; AXI, 

cruμru;ptA.aμ~avoμ{;vou Xpl]μawmcr-rroTIKo\i I8p1'.iμaw<; itou itEptypacpE'tctt mo IIp6roito 

2 i'ltctK1l~EpVT]TIK1)<; :Euμcprovict<; TO oitoio {;xei cruμcprovficret vu cruμμopcpc:Ove-rm μe TI<; 

aitetti:ficrEt<; μict<; :Euμcprovict<; AXI. 0 6po<; :Euμμe-r{;xov AXI ru;ptA.aμ~avEt EiticrTJ<; 

UltOKct'tcl(JTI]μct esoucrtoDOTI]μevou XP11μawmcr't(J)TIKOU DtctμEcroA.ct~11i:fi i'l!]AOUV'tO<; 

AμeptKctVtKou Xp!]μctwmcri;ronKou I8puμa-ro<;, EKT6<; av am6 TO uitoKctTcicr'CT]μct Eivett 

ll11A.o1'.iv AXI cruμcprovct μe 'tO IIp6roito 1. ftct TOU<; (JKOito\i<; 'tOU 7tctp6v-ro<; optcrμo\i, 0 

6po<; :Euμcprovia AXI crT]μctiVEt cruμcprovict itou opil;;et TI<; aitetti:ficret<; ytct eva 

Xpl]μmoittcr'tro'ttK6 'I8puμa μs crKoit6 vu A.oyit;;emt ro<; cruμμopcpo\iμevo μe TI<; aitmi:ficrei<; 

'tOU ap8pou 1471 (~) 'tOU Kffi8tKct Ecrro'tEptKWV Ecr6Drov 't(J)V HIIA. Emitpocr8{;-rro<;, ytct 

wui; crKoito1'.i<; wu itap6vw<; optcrμo\i, o 6po<; IIp6roito 2 i'ltctK1l~EpV1]TIK1)<; :Euμcprovict<; 

crl]μaivEt DtctKavovtcrμ6 μE'tctSU i;rov Hvroμ{;vrov IIoA.t'tEtffiv fi wu Yitoupyeiou 

OtKovoμtKffiv i;rov HIIA Kett μict<; K1J~{;pVT]crl]<; EKT6<; HIIA Ti EV6<; Ti itEptcrcroi;{;prov 

napapr~μa II - 14 
q>opf:rov auift~ μe crKoit6 'tTJV ou;uK6A.uvcrri sq>apμoyf)~ wu N6μou F ATCA μf:crro 

uno~oA.fi~ nl..11poq>op1mv ait6 m Xp11μawmcr'tro't1K6. IOpuμum ancu9sict~ cr'tT)V Y7tt]pscrict 

Ecrro'tsp1Kmv Ecr6orov 'trov HIJA ~6.crs1 'trov unaiiftcrsrov μia~ Luμq>rovict~ AXI, 

cruμnA.11pol>μSVt]~ ait6 'tTJV avmUayfi nA.11poq>op1mv μsw~u uuift~ 'tTJ~ KU~EPVTJ<ITl~ SK't6~ 

HIIA Ti q>opf;u uuift~ Kat Tll~ Y1tTJpscria~ Ecrro'tsp1Kmv Ecr6orov 'trov HIJA. 

napdpT1iμa 11 - 15