Article 1 
1. The direct or indirect supply, sale or transfer of the following items, materials, equipment, goods and technology, including software, to, or for the use in, or benefit of, Iran, by nationals of Member States, or through the territories of Member States, or using their flag vessels or aircraft, shall be prohibited whether or not originating in their territories: (a) items, materials, equipment, goods and technology contained in the Nuclear Suppliers Group and Missile Technology Control Regime lists; (b) any additional items, materials, equipment, goods and technology, determined by the Security Council or the Committee, which could contribute to enrichment-related, reprocessing or heavy water-related activities, or to the development of nuclear weapon delivery systems; (c) arms and related materiel of all types, including weapons and ammunition, military vehicles and equipment, paramilitary equipment and spare parts for such arms and related materiel, as well as equipment which might be used for internal repression. This prohibition shall not apply to non-combat vehicles which have been manufactured or fitted with materials to provide ballistic protection, intended solely for protective use of personnel of the EU and its Member States in Iran; (d) certain other items, materials, equipment, goods and technology that could contribute to enrichment-related, reprocessing or heavy water-related activities, to the development of nuclear weapon delivery systems or to the pursuit of activities related to other topics about which the IAEA has expressed concerns or identified as outstanding. The Union shall take the necessary measures in order to determine the relevant items to be covered by this provision; (e) other dual-use goods and technology listed in Annex I to Council Regulation (EC) No 428/2009 of 5 May 2009 setting up a Community regime for the control of exports, transfer, brokering and transit of dual-use items ( 4 ) and not covered by point (a) except for category 5 - Part 1 and category 5 - Part 2 in Annex I to Council Regulation (EC) No 428/2009. 2. The prohibition in paragraph 1 shall not apply to the direct or indirect transfer to, or for use in, or the benefit of Iran through the territories of Member States of items referred to in subparagraphs 3(b)(i) and (ii) of UNSCR 1737 (2006) for light water reactors begun before December 2006. 3. It shall also be prohibited to: (a) provide technical assistance or training, investment, or brokering services related to items, materials, equipment, goods and technology set out in paragraph 1 and to the provision, manufacture, maintenance and use of these items, materials, equipment, goods and technology, directly or indirectly to any person, entity or body in, or for use in Iran; (b) provide financing or financial assistance related to items and technologies referred to in paragraph 1, including in particular grants, loans and export credit insurance, for any sale, supply, transfer or export of these items and technologies, or for the provision of related technical training, services or assistance, directly or indirectly to any person, entity or body in, or for use in Iran; (c) participate, knowingly or intentionally, in activities the object or effect of which is to circumvent the prohibition referred to in points (a) and (b). 4. The procurement by nationals of Member States, or using their flagged vessels or aircraft, of the items, materials, equipment, goods and technology referred to in paragraph 1 from Iran shall be prohibited, whether or not originating in the territory of Iran.
Article 2 
1. The direct or indirect supply, sale or transfer to, or for use in, or the benefit of Iran, by nationals of Member States or through the territories of Member States, or using vessels or aircraft under their jurisdiction, of items, materials, equipment, goods and technology, including software, not covered by Article 1, that could contribute to enrichment-related, reprocessing or heavy water-related activities, to the development of nuclear weapon delivery systems or to the pursuit of activities related to other topics about which the IAEA has expressed concerns or identified as outstanding, shall be subject to authorisation on a case-by-case basis by the competent authorities of the exporting Member State. The Union shall take the necessary measures in order to determine the relevant items to be covered by this provision. 2. The provision of: (a) technical assistance or training, investment, or brokering services related to items, materials, equipment, goods and technology set out in paragraph 1 and to the provision, manufacture, maintenance and use of these items, directly or indirectly, to any person, entity or body in, or for use in, Iran; (b) financing or financial assistance related to items and technologies referred to in paragraph 1, including in particular grants, loans and export credit insurance, for any sale, supply, transfer or export of these items, or for the provision of related technical training, services or assistance, directly or indirectly to any person, entity or body in, or for use in, Iran; shall also be subject to an authorisation of the competent authority of the exporting Member State. 3. The competent authorities of the Member States shall not grant any authorisation for any supply, sale or transfer of the items, materials, equipment, goods and technology referred to in paragraph 1 if they determine that the sale, supply, transfer or export concerned or the provision of the service concerned would contribute to the activities referred to in paragraph 1.
Article 3 
1. The measures imposed by Article 1(1)(a), (b) and (c) and (3) shall not apply, as appropriate, where the Committee determines in advance and on a case-by-case basis that such supply, sale, transfer or provision of such items or assistance would clearly not contribute to the development of Iran's technologies in support of its proliferation-sensitive nuclear activities and of development of nuclear weapon delivery systems, including where such items or assistance are for food, agricultural, medical or other humanitarian purposes, provided that: (a) contracts for delivery of such items or assistance include appropriate end-user guarantees; and (b) Iran has committed not to use such items in proliferation-sensitive nuclear activities or for development of nuclear weapon delivery systems. 2. The measures imposed by Article 1(1)(e) and (3) shall not apply where the competent authority in the relevant Member State determines in advance and on a case-by-case basis that such supply, sale, transfer or provision of such items or assistance would clearly not contribute to the development of Iran's technologies in support of its proliferation-sensitive nuclear activities and of development of nuclear weapon delivery systems, including where such items or assistance are for medical or other humanitarian purposes, provided that: (a) contracts for delivery of such items or assistance include appropriate end-user guarantees; and (b) Iran has committed not to use such items in proliferation-sensitive nuclear activities or for development of nuclear weapon delivery systems. The relevant Member State shall inform the other Member States of any exemption rejected.
Article 4 
1. The sale, supply or transfer of key equipment and technology for the following key sectors of the oil and natural gas industry in Iran, or to Iranian or Iranian-owned enterprises engaged in those sectors outside Iran, by nationals of Member States, or from the territories of Member States, or using vessels or aircraft under the jurisdiction of Member States shall be prohibited whether or not originating in their territories: (a) refining; (b) liquefied natural gas; (c) exploration; (d) production. The Union shall take the necessary measures in order to determine the relevant items to be covered by this provision. 2. It shall be prohibited to provide the following to enterprises in Iran that are engaged in the key sectors of the Iranian oil and gas industry referred to in paragraph 1 or to Iranian, or Iranian-owned enterprises engaged in those sectors outside Iran: (a) technical assistance or training and other services related to key equipment and technology as determined according to paragraph 1; (b) financing or financial assistance for any sale, supply, transfer or export of key equipment and technology as determined according to paragraph 1 or for the provision of related technical assistance or training. 3. It shall be prohibited to participate, knowingly or intentionally, in activities the object or effect of which is to circumvent the prohibitions referred to in paragraphs 1 and 2.
Article 5 
Investment in the territories under the jurisdiction of Member States by Iran, its nationals, or entities incorporated in Iran or subject to its jurisdiction, or by persons or entities acting on their behalf or at their direction, or by entities owned or controlled by them in any commercial activity involving uranium mining, production or use of nuclear materials and technology, in particular uranium enrichment and reprocessing activities, all heavy-water related activities or technologies related to ballistic missiles capable of delivering nuclear weapons, shall be prohibited. The Union shall take the necessary measures in order to determine the relevant items to be covered by this Article.
Article 6 
The following shall be prohibited: (a) the granting of any financial loan or credit to enterprises in Iran that are engaged in the sectors of the Iranian oil and gas industry referred to in Article 4(1) or to Iranian or Iranian-owned enterprises engaged in those sectors outside Iran; (b) the acquisition or extension of a participation in enterprises in Iran that are engaged in the sectors of the Iranian oil and gas industry referred to in Article 4(1), or to Iranian or Iranian-owned enterprises engaged in those sectors outside Iran, including the acquisition in full of such enterprises and the acquisition of shares and securities of a participating nature; (c) the creation of any joint venture with enterprises in Iran that are engaged in the industries in the oil and gas sectors referred to in Article 4(1) and with any subsidiary or affiliate under their control.
Article 7 
1. The prohibition in Article 4(1) shall be without prejudice to the execution of an obligation relating to the delivery of goods provided for in contracts concluded before the date of adoption of this Decision. 2. The prohibitions in Article 4 shall be without prejudice to the execution of an obligation arising from contracts concluded before the date of adoption of this Decision and relating to investments made in Iran before the same date by enterprises established in Member States. 3. The prohibitions in Article 6(a) and (b) respectively: (i) shall be without prejudice to the execution of an obligation arising from contracts or agreements concluded before the date of adoption of this Decision; (ii) shall not prevent the extension of a participation, if such extension is an obligation under an agreement concluded before the date of adoption of this Decision.
Article 8 
1. Member States shall exercise restraint in entering into new short term commitments for public and private provided financial support for trade with Iran, including the granting of export credits, guarantees or insurance, to their nationals or entities involved in such trade, with a view to reducing their outstanding amounts, in particular to avoid any financial support contributing to proliferation-sensitive nuclear activities, or to the development of nuclear weapon delivery systems. In addition, Member States shall not enter into new medium and long-term commitments for public and private provided financial support for trade with Iran. 2. Paragraph 1 shall not affect commitments established prior to the entry into force of this Decision. 3. Paragraph 1 shall not concern trade for food, agricultural, medical or other humanitarian purposes.
Article 9 
Member States shall not enter into new commitments for grants, financial assistance and concessional loans to the Government of Iran, including through their participation in international financial institutions, except for humanitarian and developmental purposes.
Article 10 
1. In order to prevent the provision of financial services, or the transfer to, through, or from the territories of Member States, or to or by nationals of Member States or entities organised under their laws (including branches abroad), or persons or financial institutions in the territories of Member States, of any financial or other assets or resources that could contribute to Iran's proliferation-sensitive nuclear activities, or the development of nuclear weapon delivery systems, Member States shall exercise enhanced monitoring over all the activities of financial institutions within their jurisdiction with: (a) banks domiciled in Iran, in particular the Central Bank of Iran; (b) branches and subsidiaries within the jurisdiction of the Member States of banks domiciled in Iran; (c) branches and subsidiaries outside the jurisdiction of the Member States of banks domiciled in Iran; (d) financial entities that are not domiciled in Iran, but are controlled by persons and entities domiciled in Iran. 2. For the purposes of paragraph 1, financial institutions shall be required, in their activities with banks and financial institutions as set out in paragraph 1, to: (a) exercise continuous vigilance over account activity including through their programmes on customer due diligence and under their obligations relating to money-laundering and financing of terrorism; (b) require that all information fields of payment instructions which relate to the originator and beneficiary of the transaction in question be completed; and if that information is not supplied, refuse the transaction; (c) maintain all records of transactions for a period of five years and make them available to national authorities on request; (d) if they suspect or have reasonable grounds to suspect that funds are related to proliferation financing, promptly report their suspicions to the Financial Intelligence Unit (FIU) or another competent authority designated by the Member State concerned. The FIU or such other competent authority shall have access, directly or indirectly, on a timely basis to the financial, administrative and law enforcement information that it requires to properly undertake this function, including the analysis of suspicious transaction reports. 3. Transfers of funds to and from Iran shall be processed as follows: (a) transfers due on transactions regarding foodstuffs, healthcare, medical equipment, or for humanitarian purposes shall be carried out without any prior authorisation; the transfer shall be notified to the competent authority of the Member State concerned if above 10 000 euros; (b) any other transfer below 40 000 euros shall be carried out without any prior authorisation; the transfer shall be notified to the competent authority of the Member State concerned if above 10 000 euros; (c) any other transfer above 40 000 euros shall require the prior authorisation from the competent authority of the Member State concerned. The authorisation shall be deemed granted within four weeks unless the competent authority of the Member State concerned has objected within this time-limit. The relevant Member State shall inform the other Member States of any authorisation rejected. 4. Branches and subsidiaries of banks domiciled in Iran within the jurisdiction of the Member States shall also be required to notify the competent authority of the Member State where they are established, of all transfers of funds carried out or received by them, within five working days after carrying out or receiving the respective transfer of funds. Subject to information-sharing arrangements, notified competent authorities shall without delay transmit this data, as appropriate, to the competent authorities of other Member States, where the counterparts to such transactions are established.
Article 11 
1. The opening of new branches, subsidiaries, or representative offices of Iranian banks in the territories of Member States, and the establishment of new joint ventures, or the taking of an ownership interest, or the establishment of new correspondent banking relationships by Iranian banks, including the Central Bank of Iran, its branches and subsidiaries and other financial entities referred to in Article 10(1), with banks in the jurisdiction of Member States, shall be prohibited. 2. Financial institutions within the territories of Member States or under their jurisdiction shall be prohibited from opening representative offices, subsidiaries or banking accounts in Iran.
Article 12 
1. The provision of insurance and re-insurance to the Government of Iran, or to entities incorporated in Iran or subject to Iran's jurisdiction, or to any individuals or entities acting on their behalf or at their direction, or to entities owned or controlled by them, including through illicit means, shall be prohibited. 2. Paragraph 1 shall not apply to the provision of health and travel insurances to individuals. 3. It shall be prohibited to participate, knowingly or intentionally, in activities the object or effect of which is to circumvent the prohibition referred to in paragraph 1.
Article 13 
The direct or indirect sale or purchase of, or brokering or assistance in the issuance of public or public-guaranteed bonds issued after the entry into force of this Decision to and from the Government of Iran, the Central Bank of Iran, or banks domiciled in Iran, or branches and subsidiaries within and outside the jurisdiction of Member States of banks domiciled in Iran, or financial entities that are neither domiciled in Iran nor within the jurisdiction of the Member States, but are controlled by persons and entities domiciled in Iran as well as any individuals and entities acting on their behalf or at their direction, or entities owned or controlled by them, shall be prohibited.
Article 14 
Member States shall require their nationals, persons subject to their jurisdiction and firms incorporated in their territories or subject to their jurisdiction to exercise vigilance when doing business with entities incorporated in Iran or subject to Iran's jurisdiction, including those of the IRGC and IRISL and any individuals and entities acting on their behalf or at their direction, and entities owned or controlled by them including through illicit means in order to ensure such business does not contribute to Iran's proliferation-sensitive nuclear activities or the development of nuclear weapon delivery systems or to violations of UNSCR 1737 (2006), UNSCR 1747 (2007), UNSCR 1803 (2008) or UNSCR 1929 (2010).
Article 15 
1. Member States shall inspect, in accordance with their national authorities and legislation and consistent with international law, in particular the law of the sea and relevant international civil aviation agreements, all cargo to and from Iran in their territories, including seaports and airports, if they have information that provides reasonable grounds to believe that the cargo contains items the supply, sale, transfer or export of which is prohibited under this Decision. 2. Member States, consistent with international law, in particular the law of the sea, may request inspections of vessels on the high seas with the consent of the flag State, if they have information that provides reasonable grounds to believe that the vessels carry items the supply, sale, transfer or export of which is prohibited under this Decision. 3. Member States shall cooperate, in accordance with their national legislation, with inspections undertaken pursuant to paragraph 2. 4. Aircrafts and vessels transporting cargo to and from Iran shall be subject to the requirement of additional pre-arrival or pre-departure information for all goods brought into or out of a Member State. 5. In cases where an inspection referred to in paragraphs 1 or 2 is undertaken, Member States shall seize and dispose of (such as through destruction, rendering inoperable, storage or transferring to a State other than the originating or destination States for disposal) items the supply, sale, transfer or export of which is prohibited under this Decision in accordance with paragraph 16 of UNSCR 1929 (2010). Such seizure and disposal will be carried out at the expense of the importer or, if it is not possible to recover these expenses from the importer, they may, in accordance with national legislation, be recovered from any other person or entity responsible for the attempted illicit supply, sale, transfer or export. 6. The provision by nationals of Member States or from the territories under the jurisdiction of Member States of bunkering or ship supply services, or other servicing of vessels, to Iranian-owned or -contracted vessels, including chartered vessels, shall be prohibited if they have information that provides reasonable grounds to believe that the vessels carry items the supply, sale, transfer or export of which is prohibited under this Decision unless the provision of such services is necessary for humanitarian purposes or until the cargo has been inspected, and seized and disposed of if necessary, in accordance with paragraphs 1, 2 and 5.
Article 16 
Member States shall communicate to the Committee any information available on transfers or activity by Iran's Air's cargo division or vessels owned or operated by the IRISL to other companies, that may have been undertaken in order to evade the sanctions of, or in violation of the provisions of UNSCR 1737 (2006), UNSCR 1747 (2007), UNSCR 1803 (2008) or UNSCR 1929 (2010), including the renaming or re-registering of aircraft, vessels or ships.
Article 17 
Member States, in accordance with their national legal authorities and legislation and consistent with international law, in particular relevant international civil aviation agreements, shall take the necessary measures to prevent access to the airports under their jurisdiction of all cargo flights operated by Iranian carriers or originating from Iran with the exception of mixed passenger and cargo flights.
Article 18 
The provision by nationals of Member States, or from the territories of Member States, of engineering and maintenance services to Iranian cargo aircraft shall be prohibited if they have information that provides reasonable grounds to believe that the cargo aircraft carry items the supply, sale, transfer or export of which is prohibited under this Decision unless the provision of such services is necessary for humanitarian and safety purposes or until the cargo has been inspected, and seized and disposed of if necessary, in accordance with Article 15 (1) and (5).
Article 19 
1. Member States shall take the necessary measures to prevent the entry into, or transit through their territories of: (a) persons listed in the Annex to UNSCR 1737 (2006), and additional persons designated by the Security Council or by the Committee in accordance with paragraph 10 of UNSCR 1737 (2006) as well as IRGC individuals designated by the Security Council or by the Committee, as listed in Annex I; (b) other persons not covered by Annex I that are engaged in, directly associated with, or providing support for Iran's proliferation-sensitive nuclear activities or for the development of nuclear weapon delivery systems, including through the involvement in procurement of the prohibited items, goods, equipment, materials and technology, or persons acting on their behalf or at their direction, or persons that have assisted designated persons or entities in evading or violating the provisions of UNSCR 1737 (2006), UNSCR 1747 (2007), UNSCR 1803 (2008) and UNSCR 1929 (2010) or this Decision as well as other senior members of the IRGC, as listed in Annex II. 2. The prohibition in paragraph 1 shall not apply to the transit through the territories of Member States for the purposes of activities directly related to the items specified in subparagraphs 3(b)(i) and (ii) of UNSCR 1737 (2006) for light water reactors begun before December 2006. 3. Paragraph 1 shall not oblige a Member State to refuse its own nationals entry into its territory. 4. Paragraph 1 shall be without prejudice to cases where a Member State is bound by an obligation of international law, namely: (i) as a host country of an international intergovernmental organisation; (ii) as a host country to an international conference convened by, or under the auspices of, the United Nations; (iii) under a multilateral agreement conferring privileges and immunities; (iv) under the 1929 Treaty of Conciliation (Lateran pact) concluded by the Holy See (State of the Vatican City) and Italy. 5. Paragraph 4 shall be considered as applying also in cases where a Member State is host country of the Organisation for Security and Cooperation in Europe (OSCE). 6. The Council shall be duly informed in all cases where a Member State grants an exemption pursuant to paragraph 4 or 5. 7. Member States may grant exemptions from the measures imposed in paragraph 1 where they determine that travel is justified on the grounds of: (i) urgent humanitarian need, including religious obligations; (ii) the necessity to meet the objectives of UNSCR 1737 (2006) and UNSCR 1929 (2010), including where Article XV of the IAEA Statute is engaged; (iii) attending intergovernmental meetings, including those promoted by the Union, or hosted by a Member State holding the Chairmanship in office of the OSCE, where a political dialogue is conducted that directly promotes democracy, human rights and the rule of law in Iran. 8. A Member State wishing to grant exemptions referred to in paragraph 6 shall notify the Council thereof in writing. The exemption shall be deemed to be granted unless one or more of the Council Members raises an objection in writing within two working days of receiving notification of the proposed exemption. Should one or more of the Council members raise an objection, the Council, acting by a qualified majority, may decide to grant the proposed exemption. 9. In cases where, pursuant to paragraphs 4, 5 and 7, a Member State authorises the entry into, or transit through, its territory of persons listed in Annex I or II, the authorisation shall be limited to the purpose for which it is given and to the persons concerned thereby. 10. Member States shall notify the Committee of the entry into, or transit through, their territories of the persons set out in Annex I, if an exemption has been granted.
Article 20 
1. All funds and economic resources which belong to, are owned, held or controlled, directly or indirectly by the following, shall be frozen: (a) persons and entities designated in the Annex to UNSCR 1737 (2006), additional persons and entities designated by the Security Council or by the Committee in accordance with paragraph 12 of UNSCR 1737 (2006) and paragraph 7 of UNSCR 1803 (2008) as well as IRGC individuals and entities and IRISL entities designated by the Security Council or by the Committee, as listed in Annex I; (b) persons and entities not covered by Annex I that are engaged in, directly associated with, or providing support for, Iran's proliferation-sensitive nuclear activities or for the development of nuclear weapon delivery systems, including through the involvement in procurement of the prohibited items, goods, equipment, materials and technology, or persons or entities acting on their behalf or at their direction, or entities owned or controlled by them, including through illicit means, or persons and entities that have assisted designated persons or entities in evading or violating the provisions of UNSCR 1737 (2006), UNSCR 1747 (2007), UNSCR 1803 (2008) and UNSCR 1929 (2010) or this Decision as well as other senior members and entities of IRGC and IRISL and entities owned or controlled by them or acting on their behalf, as listed in Annex II. 2. No funds or economic resources shall be made available, directly or indirectly, to or for the benefit of persons and entities referred to in paragraph 1. 3. Exemptions may be made for funds and economic resources which are: (a) necessary to satisfy basic needs, including payment for foodstuffs, rent or mortgage, medicines and medical treatment, taxes, insurance premiums, and public utility charges; (b) intended exclusively for payment of reasonable professional fees and reimbursement of incurred expenses associated with the provision of legal services; (c) intended exclusively for payment of fees or service charges, in accordance with national laws, for routine holding or maintenance of frozen funds and economic resources; after notification by the Member State concerned to the Committee of the intention to authorise, where appropriate, access to such funds and economic resources and in the absence of a negative decision by the Committee within five working days of such notification. 4. Exemptions may also be made for funds and economic resources which are: (a) necessary for extraordinary expenses, after notification by the Member State concerned to, and approval by, the Committee; (b) the subject of a judicial, administrative or arbitral lien or judgement, in which case the funds and economic resources may be used to satisfy that lien or judgement provided that the lien or judgement was entered before the date of UNSCR 1737 (2006), and is not for the benefit of a person or entity referred to in paragraph 1, after notification by the Member State concerned to the Committee; (c) necessary for activities directly related to the items specified in subparagraphs 3(b)(i) and (ii) of UNSCR 1737 (2006) for light water reactors begun before December 2006. 5. Paragraph 2 shall not apply to the addition to frozen accounts of: (a) interest or other earnings on those accounts; or (b) payments to frozen accounts due under contracts, agreements or obligations that were concluded or arose before the date on which those accounts became subject to restrictive measures; provided that any such interest, other earnings and payments continue to be subject to paragraph 1. 6. Paragraph 1 shall not prevent a designated person or entity from making payment due under a contract entered into before the listing of such a person or entity, provided that the relevant Member State has determined that: (a) the contract is not related to any of the prohibited items, materials, equipment, goods, technologies, assistance, training, financial assistance, investment, brokering or services referred to in Article 1; (b) the payment is not directly or indirectly received by a person or entity referred to in paragraph 1; and after notification by the relevant Member State to the Committee of the intention to make or receive such payments or to authorize, where appropriate, the unfreezing of funds or economic resources for this purpose, 10 working days prior to such authorisation.
Article 21 
Member States shall, in accordance with their national legislation, take the necessary measures to prevent specialised teaching or training of Iranian nationals, within their territories or by their nationals, of disciplines which would contribute to Iran's proliferation-sensitive nuclear activities and development of nuclear weapon delivery systems.
Article 22 
No claims, including for compensation or for other claim of this kind, such as a claim of set-off or a claim under a guarantee, in connection with any contract or transaction the performance of which was affected, directly or indirectly, wholly or in part, by reason of measures decided on pursuant to UNSCR 1737 (2006), UNSCR 1747 (2007), UNSCR 1803 (2008) or UNSCR 1929 (2010), including measures of the Union or any Member State in accordance with, as required by or in any connection with, the implementation of the relevant decisions of the Security Council or measures covered by the present Decision, shall be granted to the designated persons or entities listed in Annexes I or II, or any other person or entity in Iran, including the Government of Iran, or any person or entity claiming through or for the benefit of any such person or entity.
Article 23 
1. The Council shall implement modifications to Annex I on the basis of the determinations made by the Security Council or by the Committee. 2. The Council, acting by unanimity on a proposal from Member States or from the High Representative of the Union for Foreign Affairs and Security Policy, shall establish the list in Annex II and adopt modifications to it.
Article 24 
1. Where the Security Council or the Committee lists a person or entity, the Council shall include such person or entity in Annex I. 2. Where the Council decides to subject a person or entity to the measures referred to in Articles 19(1)(b) and 20(1)(b), it shall amend Annex II accordingly. 3. The Council shall communicate its decision to the person or entity referred to in paragraphs 1 and 2, including the grounds for listing, either directly, if the address is known, or through the publication of a notice, providing such person or entity an opportunity to present observations. 4. Where observations are submitted, or where substantial new evidence is presented, the Council shall review its decision and inform the person or entity accordingly.
Article 25 
1. Annexes I and II shall include the grounds for listing of listed persons and entities, as provided by the Security Council or by the Committee with regard to Annex I. 2. Annexes I and II shall also include, where available, information necessary to identify the persons or entities concerned, as provided by the Security Council or by the Committee for Annex I. With regard to persons, such information may include names including aliases, date and place of birth, nationality, passport and ID card numbers, gender, address, if known and function or profession. With regard to entities such information may include names, place and date of registration, registration number and place of business. Annex I shall also include the date of designation by the Security Council or by the Committee.
Article 26 
1. This Decision shall be reviewed, amended or repealed as appropriate, notably in the light of relevant decisions by the Security Council. 2. The measures on banking relationships with Iranian banks in Articles 10 and 11 shall be reviewed within six months of the adoption of this Decision. 3. The measures referred to in Articles 19(1)(b) and 20(1)(b) shall be reviewed at regular intervals and at least every 12 months. They shall cease to apply in respect of the persons and entities concerned if the Council determines, in accordance with the procedure referred in Article 24, that the conditions for their application are no longer met.
Article 28 
This Decision shall enter into force on the date of its adoption.