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Chapter 4 · Large exposures, own funds requirements, leverage and the Basel I floor › Article 521

Entry into force and date of application

1.   This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

2.   This Regulation shall apply from 1 January 2014, with the exception of:

(a)

Article 8(3), Article 21 and Article 451(1), which shall apply from 1 January 2015;

(b)

Article 413(1), which shall apply from 1 January 2016;

(c)

the provisions of this Regulation that require the ESAs to submit to the Commission draft technical standards and the provisions of this Regulation that empower the Commission to adopt delegated acts or implementing acts, which shall apply from 31 December 2014.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 26 June 2013.

For the European Parliament

The President

M. SCHULZ

For the Council

The President

A. SHATTER

(1)   OJ C 105, 11.4.2012, p. 1.

(2)   OJ C 68, 6.3.2012, p. 39.

(3)   OJ L 177, 30.6.2006, p. 1.

(4)   OJ L 177, 30.6.2006, p. 201.

(5)  See page 338 of this Official Journal.

(6)   OJ L 331, 15.12.2010, p. 1.

(7)   OJ L 331, 15.12.2010, p. 12.

(8)  Council Decision 2009/937/EU of 1 December 2009 adopting the Council's Rules of Procedure (OJ L 325, 11.12.2009, p. 35).

(9)   OJ L 372, 31.12.1986, p. 1.

(10)   OJ L 193, 18.7.1983, p. 1.

(11)   OJ L 243, 11.9.2002, p. 1.

(12)   OJ L 145, 30.4.2004, p. 1.

(13)   OJ L 35, 11.2.2003, p. 1.

(14)   OJ L 201, 27.7.2012, p. 1.

(15)   OJ L 302, 17.11.2009, p. 97.

(16)   OJ L 281, 23.11.1995, p. 31.

(17)   OJ L 8, 12.1.2001, p. 1.

(18)   OJ L 55, 28.2.2011, p. 13.

(19)   OJ C 175, 19.6.2012, p. 1.

(20)   OJ L 335, 17.12.2009, p. 1.

(21)   OJ L 302, 17.11.2009, p. 32.

(22)   OJ L 174, 1.7.2011, p. 1.

(23)   OJ L 319, 5.12.2007, p. 1.

(24)   OJ L 222, 14.8.1978, p. 11.

(25)   OJ L 302, 17.11.2009, p. 1.

(26)   OJ L 331, 15.12.2010, p. 48.

(27)   OJ L 331, 15.12.2010, p. 84.

(28)   OJ L 141, 11.6.1993, p. 1.

(29)   OJ L 250, 2.10.2003, p. 10.

(30)   OJ L 135, 31.5.1994, p. 5.

(31)   OJ C 119, 25.4.2013, p. 1.

(32)   OJ L 3, 7.1.2004, p. 36.

(33)  Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (OJ L 320, 29.11.2008, p. 1).

(34)  Commission Regulation (EU) No 1205/2011 of 22 November 2011 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 7 (OJ L 305, 23.11.2011, p. 16).

(35)   OJ L 141, 11.6.1993, p. 27.

(36)   OJ L 126, 26.5.2000, p. 1.

(37)   OJ L 124, 20.5.2003, p. 36.

ANNEX I

Classification of off-balance sheet items

1.

Full risk:

(a)

guarantees having the character of credit substitutes, (e.g. guarantees for the good payment of credit facilities);

(b)

credit derivatives;

(c)

acceptances;

(d)

endorsements on bills not bearing the name of another institution;

(e)

transactions with recourse (e.g. factoring, invoice discount facilities);

(f)

irrevocable standby letters of credit having the character of credit substitutes;

(g)

assets purchased under outright forward purchase agreements;

(h)

forward deposits;

(i)

the unpaid portion of partly-paid shares and securities;

(j)

asset sale and repurchase agreements as referred to in Article 12(3) and (5) of Directive 86/635/EEC;

(k)

other items also carrying full risk.

2.

Medium risk:

(a)

trade finance off-balance sheet items, namely documentary credits issued or confirmed (see also ‧Medium/low risk‧);

(b)

other off-balance sheet items:

(i)

shipping guarantees, customs and tax bonds;

(ii)

undrawn credit facilities (agreements to lend, purchase securities, provide guarantees or acceptance facilities) with an original maturity of more than one year;

(iii)

note issuance facilities (NIFs) and revolving underwriting facilities (RUFs);

(iv)

other items also carrying medium risk and as communicated to EBA.

3.

Medium/low risk:

(a)

trade finance off-balance sheet items:

(i)

documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions;

(ii)

warranties (including tender and performance bonds and associated advance payment and retention guarantees) and guarantees not having the character of credit substitutes;

(iii)

irrevocable standby letters of credit not having the character of credit substitutes;

(b)

other off-balance sheet items:

(i)

undrawn credit facilities which comprise agreements to lend, purchase securities, provide guarantees or acceptance facilities with an original maturity of up to and including one year which may not be cancelled unconditionally at any time without notice or that do not effectively provide for automatic cancellation due to deterioration in a borrower's creditworthiness;

(ii)

other items also carrying medium/low risk and as communicated to EBA.

4.

Low risk:

(a)

undrawn credit facilities comprising agreements to lend, purchase securities, provide guarantees or acceptance facilities which may be cancelled unconditionally at any time without notice, or that do effectively provide for automatic cancellation due to deterioration in a borrower's creditworthiness. Retail credit lines may be considered as unconditionally cancellable if the terms permit the institution to cancel them to the full extent allowable under consumer protection and related legislation;

(b)

undrawn credit facilities for tender and performance guarantees which may be cancelled unconditionally at any time without notice, or that do effectively provide for automatic cancellation due to deterioration in a borrower's creditworthiness; and

(c)

other items also carrying low risk and as communicated to EBA.

ANNEX II

Types of derivatives

1.

Interest-rate contracts:

(a)

single-currency interest rate swaps;

(b)

basis-swaps;

(c)

forward rate agreements;

(d)

interest-rate futures;

(e)

interest-rate options purchased;

(f)

other contracts of similar nature.

2.

Foreign-exchange contracts and contracts concerning gold:

(a)

cross-currency interest-rate swaps;

(b)

forward foreign-exchange contracts;

(c)

currency futures;

(d)

currency options purchased;

(e)

other contracts of a similar nature;

(f)

contracts of a nature similar to (a) to (e) concerning gold.

3.

Contracts of a nature similar to those in points 1(a) to (e) and 2(a) to (d) of this Annex concerning other reference items or indices. This includes as a minimum all instruments specified in points 4 to 7, 9 and 10 of Section C of Annex I to Directive 2004/39/EC not otherwise included in point 1 or 2 of this Annex.

ANNEX III

Items subject to supplementary reporting of liquid assets

1.

Cash.

2.

Central bank exposures, to the extent that these exposures can be drawn down in times of stress.

3.

Transferable securities representing claims on or claims guaranteed by sovereigns, central banks, non-central government public sector entities, regions with fiscal autonomy to raise and collect taxes and local authorities, the Bank for International Settlements, the International Monetary Fund, the European Union, the European Financial Stability Facility, the European Stability Mechanism or multilateral development banks and satisfying all of the following conditions:

(a)

they are assigned a 0 % risk-weight under Chapter 2, Title II of Part Three;

(b)

they are not an obligation of an institution or any of its affiliated entities.

4.

Transferable securities other than those referred to in point 3 representing claims on or claims guaranteed by sovereigns or central banks issued in domestic currencies by the sovereign or central bank in the currency and country in which the liquidity risk is being taken or issued in foreign currencies, to the extent that holding of such debt matches the liquidity needs of the bank's operations in that third country.

5.

Transferable securities representing claims on or claims guaranteed by sovereigns, central banks, non-central government public sector entities, regions with fiscal autonomy to raise and collect taxes and local authorities, or multilateral development banks and satisfying all of the following conditions:

(a)

they are assigned a 20 % risk-weight under Chapter 2, Title II of Part Three;

(b)

they are not an obligation of an institution or any of its affiliated entities.

6.

Transferable securities other than those referred to in points 3, 4 and 5 that qualify for a 20 % or better risk weight under Chapter 2, Title II of Part Three or are internally rated as having an equivalent credit quality, and fulfil any of the following conditions:

(a)

they do not represent a claim on an SSPE, an institution or any of its affiliated entities;

(b)

they are bonds eligible for the treatment set out in Article 129(4) or (5);

(c)

they are bonds as referred to in Article 52(4) of Directive 2009/65/EC other than those referred to in point (b) of this point.

7.

Transferable securities other than those referred to in points 3 to 6 that qualify for a 50 % or better risk weight under Chapter 2, Title II of Part Three or are internally rated as having an equivalent credit quality, and do not represent a claim on an SSPE, an institution or any of its affiliated entities.

8.

Transferable securities other than those referred to in points 3 to 7 that are collateralised by assets that qualify for a 35 % or better risk weight under Chapter 2, Title II of Part Three or are internally rated as having an equivalent credit quality, and are fully and completely secured by mortgages on residential property in accordance with Article 125.

9.

Standby credit facilities granted by central banks within the scope of monetary policy to the extent that these facilities are not collateralised by liquid assets and excluding emergency liquidity assistance.

10.

Legal or statutory minimum deposits with the central credit institution and other statutory or contractually available liquid funding from the central credit institution or institutions that are members of the network referred to in Article 113(7), or eligible for the waiver provided in Article 10, to the extent that this funding is not collateralised by liquid assets, if the credit institution belongs to a network in accordance with legal or statutory provisions.

11.

Exchange traded, centrally cleared common equity shares, that are a constituent of a major stock index, denominated in the domestic currency of the Member State and not issued by an institution or any of its affiliates.

12.

Gold listed on a recognised exchange, held on an allocated basis.

All items with the exception of those referred to in points 1, 2 and 9 must satisfy all of the following conditions:

(a)

they are traded in simple repurchase agreements or cash markets characterised by a low level of concentration;

(b)

they have a proven record as a reliable source of liquidity by either repurchase agreement or sale even during stressed market conditions;

(c)

they are unencumbered.

ANNEX IV

Correlation table

This Regulation

Directive 2006/48/EC

Directive 2006/49/EC

Article 1

Article 2

Article 3

Point (1) of Article 4(1)

Article 4 (1)

Point (2) of Article 4(1)

Article 3(1)b

Point (3) of Article 4(1)

Article 3(1)c

Point (4) of Article 4(1)

Article 3(1)p

Points (5)-(7) of Article 4(1)

Point (8) of Article 4(1)

Article 4(18)

Points (9)-(12) of Article 4(1)

Point (13) of Article 4(1)

Article 4(41)

Point (14) of Article 4(1)

Article 4(42)

Point (15) of Article 4(1)

Article 4(12)

Point (16) of Article 4(1)

Article 4(13)

Point (17) of Article 4(1)

Article 4(3)

Point (18) of Article 4(1)

Article 4(21)

Point (19) of Article 4(1)

Point (20) of Article 4(1)

Article 4(19)

Point (21) of Article 4(1)

Point (22) of Article 4(1)

Article 4(20)

Point (23) of Article 4(1)

Point (24) of Article 4(1)

Point (25) of Article 4(1)

Article 3(1)c

Point (26) of Article 4(1)

Article 4(5)

Point (27) of Article 4(1)

Point (28) of Article 4(1)

Article 4(14)

Point (29) of Article 4(1)

Article 4(16)

Point (30) of Article 4(1)

Article 4(15)

Point (31) of Article 4(1)

Article 4(17)

Points (32)-(34) of Article 4(1)

Point (35) of Article 4(1)

Article 4(10)

Point (36) of Article 4(1)

Point (37) of Article 4(1)

Article 4(9)

Point (38) of Article 4(1)

Article 4(46)

Point (39) of Article 4(1)

Article 4(45)

Point (40) of Article 4(1)

Article 4(4)

Point (41) of Article 4(1)

Article 4(48)

Point (42) of Article 4(1)

Article 4(2)

Point (43) of Article 4(1)

Article 4(7)

Point (44) of Article 4(1)

Article 4(8)

Point (45) of Article 4(1)

Point (46) of Article 4(1)

Article 4(23)

Points (47)-(49) of Article 4(1)

Point (50) of Article 4(1)

Article 3(1)e

Point (51) of Article 4(1)

Point (52) of Article 4(1)

Article 4(22)

Point (53) of Article 4(1)

Article 4(24)

Point (54) of Article 4(1)

Article 4(25)

Point (55) of Article 4(1)

Article 4(27)

Point (56) of Article 4(1)

Article 4(28)

Point (57) of Article 4(1)

Article 4(30)

Point (58) of Article 4(1)

Article 4(31)

Point (59) of Article 4(1)

Article 4(32)

Point (60) of Article 4(1)

Article 4(35)

Point (61) of Article 4(1)

Article 4(36)

Point (62) of Article 4(1)

Article 4(40)

Point (63) of Article 4(1)

Article 4(40a)

Point (64) of Article 4(1)

Article 4(40b)

Point (65) of Article 4(1)

Article 4(43)

Point (66) of Article 4(1)

Article 4(44)

Point (67) of Article 4(1)

Article 4(39)

Points (68)-(71) of Article 4(1)

Point (72) of Article 4(1)

Article 4(47)

Point (73) of Article 4(1)

Article 4(49)

Points (74)-(81) of Article 4(1)

Point (82) of Article 4(1)

Article 3(1)m

Point (83) of Article 4(1)

Article 4(33)

Points (84)-(91) of Article 4(1)

Point (92) of Article 4(1)

Article 3(1)i

Points (93)-(117) of Article 4(1)

Point (118) of Article 4(1)

Article 3(1)r

Points (119)-(128) of Article 4(1)

Article 4(2)

Article 4(3)

Article 6(1)

Article 68(1)

Article 6(2)

Article 68(2)

Article 6(3)

Article 68(3)

Article 6(4)

Article 6(5)

Article 7(1)

Article 69(1)

Article 7(2)

Article 69(2)

Article 7(3)

Article 69(3)

Article 8(1)

Article 8(2)

Article 8(3)

Article 9(1)

Article 70(1)

Article 9(2)

Article 70(2)

Article 9(3)

Article 70(3)

Article 10(1)

Article 3(1)

Article 10(2)

Article 11(1)

Article 71(1)

Article 11(2)

Article 71(2)

Article 11(3)

Article 11(4)

Article 3(2)

Article 11(5)

Article 12

Article 13(1)

Article 72(1)

Article 13(2)

Article 72(2)

Article 13(3)

Article 72(3)

Article 13(4)

Article 14(1)

Article 73(3)

Article 14(2)

Article 14(3)

Article 15

Article 22

Article 16

Article 17(1)

Article 23

Article 17(2)

Article 17(3)

Article 18(1)

Article 133(1) subparagraph 1

Article 18(2)

Article 133(1) subparagraph 2

Article 18(3)

Article 133(1) subparagraph 3

Article 18(4)

Article 133(2)

Article 18(5)

Article 133(3)

Article 18(6)

Article 134(1)

Article 18(7)

Article 18(8)

Article 134(2)

Article 19(1)

Article 73(1) (b)

Article 19(2)

Article 73(1)

Article 19(3)

Article 73(1) subparagraph 2

Article 20(1)

Article 105(3) Article 129(2) and Annex X, Part 3, points 30 and 31

Article 20(2)

Article 129(2) subparagraph 3

Article 20(3)

Article 129(2) subparagraph 4

Article 20(4)

Article 129(2) subparagraph 5

Article 20(5)

Article 20(6)

Article 84(2)

Article 20(7)

Article 129(2) subparagraph 6

Article 20(8)

Article 129(2) subparagraphs 7 and 8

Article 21(1)

Article 21(2)

Article 21(3)

Article 21(4)

Article 22

Article 73(2)

Article 23

Article 3(1) 2. Subparagraph

Article 24

Article 74 (1)

Article 25

Article 26 (1)

Article 57(a)

Article 26 (1)(a)

Article 57(a)

Article 26 (1)(b)

Article 57(a)

Article 26 (1)(c)

Article 57(b)

Article 26 (1)(d)

Article 26 (1)(e)

Article 57(b)

Article 26 (1)(f)

Article 57(c)

Article 26 (1) first subparagraph 1

Article 61 subparagraph 2

Article 26 (2)(a)

Article 57 subparagraphs 2, 3 and 4

Article 26 (2)(b)

Article 57 subparagraphs 2, 3 and 4

Article 26 (3)

Article 26 (4)

Article 27

Article 28(1)(a)

Article 28(1)(b)

Article 57(a)

Article 28(1)(c)

Article 57(a)

Article 28(1)(d)

Article 28(1)(e)

Article 28(1)(f)

Article 28(1)(g)

Article 28(1)(h)

Article 28(1)(i)

Article 57(a)

Article 28(1)(j)

Article 57(a)

Article 28(1)(k)

Article 28(1)(l)

Article 28(1)(m)

Article 28(2)

Article 28(3)

Article 28(4)

Article 28(5)

Article 29

Article 30

Article 31

Article 32(1)(a)

Article 32(1)(b)

Article 57 subparagraph 4

Article 32(2)

Article 33(1)(a)

Article 64(4)

Article 33(1)(b)

Article 64(4)

Article 33(1)(c)

Article 33(2)

Article 33(3)(a)

Article 33(3)(b)

Article 33(3)(c)

Article 33(3)(d)

Article 33(4)

Article 34

Article 64(5)

Article 35

Article 36(1)(a)

Article 57(k)

Article 36(1)(b)

Article 57(j)

Article 36(1)(c)

Article 36(1)(d)

Article 57(q)

Article 36(1)(e)

Article 36(1)(f)

Article 57(i)

Article 36(1)(g)

Article 36(1)(h)

Article 57(n)

Article 36(1)(i)

Article 57(m)

Article 36(1)(j)

Article 66(2)

Article 36(1)(k)(i)

Article 36(1)(k)(ii)

Article 57(r)

Article 36(1)(k)(iii)

Article 36(1)(k)(iv)

Article 36(1)(k)(v)

Article 36(1)(l)

Article 61 subparagraph 2

Article 36(2)

Article 36(3)

Article 37

Article 38

Article 39

Article 40

Article 41

Article 42

Article 43

Article 44

Article 45

Article 46

Article 47

Article 48

Article 49(1)

Article 59

Article 49(2)

Article 60

Article 49(3)

Article 49(4)

Article 49(5)

Article 49(6)

Article 50

Article 66, Article 57(ca), Article 63a

Article 51

Article 66, Article 57(ca), Article 63a

Article 52

Article 63a

Article 53

Article 54

Article 55

Article 56

Article 57

Article 58

Article 59

Article 60

Article 61

Article 66, Article 57(ca), Article 63a

Article 62(a)

Article 64(3)

Article 62(b)

Article 62(c)

Article 62(d)

Article 63(3)

Article 63

Article 63(1), Article 63(2), Article 64(3)

Article 64

Article 64 (3) (c)

Article 65

Article 66

Article 57, Article 66(2)

Article 67

Article 57, Article 66(2)

Article 68

Article 69

Article 57, Article 66(2)

Article 70

Article 57, Article 66(2)

Article 71

Article 66, Article 57(ca), Article 63a

Article 72

Article 57, Article 66

Article 73

Article 74

Article 75

Article 76

Article 77

Article 63a(2)

Article 78(1)

Article 63a(2)

Article 78(2)

Article 78(3)

Article 78(4)

Article 63a(2) subparagraph 4

Article 78(5)

Article 79

Article 58

Article 80

Article 81

Article 65

Article 82

Article 65

Article 83

Article 84

Article 65

Article 85

Article 65

Article 86

Article 65

Article 87

Article 65

Article 88

Article 65

Article 89

Article 120

Article 90

Article 122

Article 91

Article 121

Article 92

Article 66, Article 75

Article 93(1)-(4)

Article 10(1)-(4)

Article 93(5)

Article 94

Article 18(2)-(4)

Article 95

Article 96

Article 97

Article 98

Article 24

Article 99(1)

Article 74(2)

Article 99(2)

Article 100

Article 101(1)

Article 101(2)

Article 101(3)

Article 102(1)

Article 11(1)

Article 102(2)

Article 11(3)

Article 102(3)

Article 11(4)

Article 102(4)

Annex VII, Part C, point 1

Article 103

Annex VII, Part A, point 1

Article 104(1)

Annex VII, Part D, point 1

Article 104(2)

Annex VII, Part D, point 2

Article 105(1)

Article 33(1)

Article 105(2)-(10)

Annex VII, Part B, points 1-9

Article 105(11)-(13)

Annex VII, Part B, points 11-13

Article 106

Annex VII, Part C, points 1-3

Article 107

Article 76, Article 78(4) and Annex III, Part 2, point 6

Article 108(1)

Article 91

Article 108(2)

Article 109

Article 94

Article 110

Article 111

Article 78(1)-(3)

Article 112

Article 79(1)

Article 113(1)

Article 80(1)

Article 113(2)

Article 80(2)

Article 113(3)

Article 80(4)

Article 113(4)

Article 80(5)

Article 113(5)

Article 80(6)

Article 113(6)

Article 80(7)

Article 113(7)

Article 80(8)

Article 114

Annex VI, Part I, points 1-5

Article 115(1) (4)

Annex VI, Part I, points 8-11

Article 115(5)

Article 116(1)

Annex VI, Part I, point 14

Article 116(2)

Annex VI, Part I, point 14

Article 116(3)

Article 116(4)

Annex VI, Part I, point 15

Article 116(5)

Annex VI, Part I, point 17

Article 116(6)

Annex VI, Part I, point 17

Article 117(1)

Annex VI, Part I, point 18 and 19

Article 117(2)

Annex VI, Part I, point 20

Article 117(3)

Annex VI, Part I, point 21

Article 118

Annex VI, Part I, point 22

Article 119(1)

Article 119(2)

Annex VI, Part I, points 37 and 38

Article 119(3)

Annex VI, Part I, point 40

Article 119(4)

Article 119(5)

Article 120(1)

Annex VI, Part I, point 29

Article 120(2)

Annex VI, Part I, point 31

Article 120(3)

Annex VI, Part I, points 33-36

Article 121(1)

Annex VI, Part I, point 26

Article 121(2)

Annex VI, Part I, point 25

Article 121(3)

Annex VI, Part I, point 27

Article 122

Annex VI, Part I, points 41 and 42

Article 123

Article 79(2), 79(3) and Annex VI, Part I, point 43

Article 124(1)

Annex VI, Part I, point 44

Article 124(2)

Article 124(3)

Article 125(1)-(3)

Annex VI, Part I, points 45-49

Article 125(4)

Article 126(1) and (2)

Annex VI, Part I, points 51-55

Article 126(3) and (4)

Annex VI, Part I, points 58 and 59

Article 127(1) and (2)

Annex VI, Part I, points 61 and 62

Article 127(3) and (4)

Annex VI, Part I, points 64 and 65

Article 128(1)

Annex VI, Part I, points 66 and 76

Article 128(2)

Annex VI, Part I, point 66

Article 128(3)

Article 129(1)

Annex VI, Part I, point 68, paragraphs 1 and 2

Article 129(2)

Annex VI, Part I, point 69

Article 129(3)

Annex VI, Part I, point 71

Article 129(4)

Annex VI, Part I, point 70

Article 129(5)

Article 130

Annex VI, Part I, point 72

Article 131

Annex VI, Part I, point 73

Article 132(1)

Annex VI, Part I, point 74

Article 132(2)

Annex VI, Part I, point 75

Article 132(3)

Annex VI, Part I, points 77 and 78

Article 132(4)

Annex VI, Part I, point 79

Article 132(5)

Annex VI, Part I, point 80 and point 81

Article 133(1)

Annex VI, Part I, point 86

Article 133(2)

Article 133(3)

Article 134(1)-(3)

Annex VI, Part I, points 82-84

Article 134(4)-(7)

Annex VI, Part I, points 87-90

Article 135

Article 81(1), (2) and (4)

Article 136(1)

Article 82(1)

Article 136(2)

Annex VI, Part 2, points 12-16

Article 136(3)

Article 150(3)

Article 137(1)

Annex VI, Part I, point 6

Article 137(2)

Annex VI, Part I, point 7

Article 137(3)

Article 138

Annex VI, Part III, points 1-7

Article 139

Annex VI, Part III, points 8-17

Article 140(1)

Article 140(2)

Article 141

Article 142(1)

Article 142(2)

Article 143(1)

Article 84 (1) and Annex VII, Part 4, point 1

Article 143(1)

Article 84(2)

Article 143(1)

Article 84(3)

Article 143(1)

Article 84(4)

Article 143(1)

Article 144

Article 145

Article 146

Article 147(1)

Article 86(9)

Article 147(2)-(9)

Article 86(1)-(8)

Article 148(1)

Article 85(1)

Article 148(2)

Article 85(2)

Article 148(3)

Article 148(4)

Article 85(3)

Article 148(5)

Article 148(1)

Article 149

Article 85(4) and (5)

Article 150(1)

Article 89(1)

Article 150(2)

Article 89(2)

Article 150(3)

Article 150(4)

Article 151

Article 87(1)-(10)

Article 152(1) and (2)

Article 87(11)

Article 152(3) and (4)

Article 87(12)

Article 152(5)

Article 153(1)

Annex VII, Part I, point 3

Article 153(2)

Article 153(3)-(8)

Annex VII, Part I, points 4-9

Article 153(9)

Article 154

Annex VII, Part I, points 10-16

Article 155(1)

Annex VII, Part I, points 17 and 18

Article 155(2)

Annex VII, Part I, points 19 to 21

Article 155(3)

Annex VII, Part I, points 22 to 24

Article 155(4)

Annex VII, Part I, points 25 to 26

Article 156

Article 156

Annex VII, Part I, point 27

Article 157(1)

Annex VII, Part I, point 28

Article 157(2)-(5)

Article 158(1)

Article 88(2)

Article 158(2)

Article 88(3)

Article 158(3)

Article 88(4)

Article 158(4)

Article 88(6)

Article 158(5)

Annex VII, Part I, point 30

Article 158(6)

Annex VII, Part I, point 31

Article 158(7)

Annex VII, Part I, point 32

Article 158(8)

Annex VII, Part I, point 33

Article 158(9)

Annex VII, Part I, point 34

Article 158(10)

Annex VII, Part I, point 35

Article 158(11)

Article 159

Annex VII, Part I, point 36

Article 160(1)

Annex VII, Part II, point 2

Article 160(2)

Annex VII, Part II, point 3

Article 160(3)

Annex VII, Part II, point 4

Article 160(4)

Annex VII, Part II, point 5

Article 160(5)

Annex VII, Part II, point 6

Article 160 (6)

Annex VII, Part II, point 7

Article 160(7)

Annex VII, Part II, point 7

Article 161(1)

Annex VII, Part II, point 8

Article 161(2)

Annex VII, Part II, point 9

Article 161(3)

Annex VII, Part II, point 10

Article 161(4)

Annex VII, Part II, point 11

Article 162(1)

Annex VII, Part II, point 12

Article 162(2)

Annex VII, Part II, point 13

Article 162(3)

Annex VII, Part II, point 14

Article 162(4)

Annex VII, Part II, point 15

Article 162(5)

Annex VII, Part II, point 16

Article 163(1)

Annex VII, Part II, point 17

Article 163(2)

Annex VII, Part II, point 18

Article 163(3)

Annex VII, Part II, point 19

Article 163(4)

Annex VII, Part II, point 20

Article 164(1)

Annex VII, Part II, point 21

Article 164(2)

Annex VII, Part II, point 22

Article 164(3)

Annex VII, Part II, point 23

Article 164(4)

Article 165(1)

Annex VII, Part II, point 24

Article 165(2)

Annex VII, Part II, point 25 and 26

Article 165(3)

Annex VII, Part II, point 27

Article 166(1)

Annex VII, Part III, point 1

Article 166(2)

Annex VII, Part III, point 2

Article 166(3)

Annex VII, Part III, point 3

Article 166(4)

Annex VII, Part III, point 4

Article 166(5)

Annex VII, Part III, point 5

Article 166(6)

Annex VII, Part III, point 6

Article 166(7)

Annex VII, Part III, point 7

Article 166(8)

Annex VII, Part III, point 9

Article 166(9)

Annex VII, Part III, point 10

Article 166(10)

Annex VII, Part III, point 11

Article 167(1)

Annex VII, Part III, point 12

Article 167(2)

Article 168

Annex VII, Part III, point 13

Article 169(1)

Annex VII, Part IV, point 2

Article 169(2)

Annex VII, Part IV, point 3

Article 169(3)

Annex VII, Part IV, point 4

Article 170(1)

Annex VII, Part IV, point 5-11

Article 170(2)

Annex VII, Part IV, point 12

Article 170(3)

Annex VII, Part IV, points 13-15

Article 170(4)

Annex VII, Part IV, point 16

Article 171(1)

Annex VII, Part IV, point 17

Article 171(2)

Annex VII, Part IV, point 18

Article 172(1)

Annex VII, Part IV, point 19-23

Article 172(2)

Annex VII, Part IV, point 24

Article 172(3)

Annex VII, Part IV, point 25

Article 173(1)

Annex VII, Part IV, points 26-28

Article 173(2)

Annex VII, Part IV, point 29

Article 173(3)

Article 174

Annex VII, Part IV, point 30

Article 175(1)

Annex VII, Part IV, point 31

Article 175(2)

Annex VII, Part IV, point 32

Article 175(3)

Annex VII, Part IV, point 33

Article 175(4)

Annex VII, Part IV, point 34

Article 175(5)

Annex VII, Part IV, point 35

Article 176(1)

Annex VII, Part IV, point 36

Article 176(2)

Annex VII, Part IV, point 37 first subparagraph

Article 176(3)

Annex VII, Part IV, point 37 second subparagraph

Article 176(4)

Annex VII, Part IV, point 38

Article 176(5)

Annex VII, Part IV, point 39

Article 177(1)

Annex VII, Part IV, point 40

Article 177(2)

Annex VII, Part IV, point 41

Article 177(3)

Annex VII, Part IV, point 42

Article 178(1)

Annex VII, Part IV, point 44

Article 178(2)

Annex VII, Part IV, point 44

Article 178(3)

Annex VII, Part IV, point 45

Article 178(4)

Annex VII, Part IV, point 46

Article 178(5)

Annex VII, Part IV, point 47

Article 178(6)

Article 178(7)

Article 179(1)

Annex VII, Part IV, points 43 and 49-56

Article 179(2)

Annex VII, Part IV, point 57

Article 180(1)

Annex VII, Part IV, points 59-66

Article 180(2)

Annex VII, Part IV, points 67-72

Article 180(3)

Article 181(1)

Annex VII, Part IV, points 73-81

Article 181(2)

Annex VII, Part IV, point 82

Article 181(3)

Article 182(1)

Annex VII, Part IV, points 87-92

Article 182(2)

Annex VII, Part IV, point 93

Article 182(3)

Annex VII, Part IV, points 94 and 95

Article 182(4)

Article 183(1)

Annex VII, Part IV, points 98-100

Article 183(2)

Annex VII, Part IV, points 101 and 102

Article 183(3)

Annex VII, Part IV, point 103 and point 104

Article 183(4)

Annex VII, Part IV, point 96

Article 183(5)

Annex VII, Part IV, point 97

Article 183(6)

Article 184(1)

Article 184(2)

Annex VII, Part IV, point 105

Article 184(3)

Annex VII, Part IV, point 106

Article 184(4)

Annex VII, Part IV, point 107

Article 184(5)

Annex VII, Part IV, point 108

Article 184(6)

Annex VII, Part IV, point 109

Article 185

Annex VII, Part IV, points 110-114

Article 186

Annex VII, Part IV, point 115

Article 187

Annex VII, Part IV, point 116

Article 188

Annex VII, Part IV, points 117-123

Article 189(1)

Annex VII, Part IV, point 124

Article 189(2)

Annex VII, Part IV, points 125 and 126

Article 189(3)

Annex VII, Part IV, point 127

Article 190(1)

Annex VII, Part IV, point 128

Article 190(2)

Annex VII, Part IV, point 129

Article 190(3) (4)

Annex VII, Part IV, point 130

Article 191

Annex VII, Part IV, point 131

Article 192

Article 90 and Annex VIII, Part 1, point 2

Article 193(1)

Article 93 (2)

Article 193(2)

Article 93 (3)

Article 193(3)

Article 93(1) and Annex VIII, Part 3, point 1

Article 193(4)

Annex VIII, Part 3, point 2

Article 193(5)

Annex VIII, Part 5, point 1

Article 193(6)

Annex VIII, Part 5, point 2

Article 194(1)

Article 92(1)

Article 194(2)

Article 92(2)

Article 194(3)

Article 92(3)

Article 194(4)

Article 92(4)

Article 194(5)

Article 92(5)

Article 194(6)

Article 92(5)

Article 194(7)

Article 92(6)

Article 194(8)

Annex VIII, Part 2, point 1

Article 194(9)

Annex VIII, Part 2, point 2

Article 194(10)

Article 195

Annex VIII, Part 1, points 3 and 4

Article 196

Annex VIII, Part 1, point 5

Article 197(1)

Annex VIII, Part 1, point 7

Article 197(2)

Annex VIII, Part 1, point 7

Article 197(3)

Annex VIII, Part 1, point 7

Article 197(4)

Annex VIII, Part 1, point 8

Article 197(5)

Annex VIII, Part 1, point 9

Article 197(6)

Annex VIII, Part 1, point 9

Article 197(7)

Annex VIII, Part 1, point 10

Article 197(8)

Article 198(1)

Annex VIII, Part 1, point 11

Article 198(2)

Annex VIII, Part 1, point 11

Article 199(1)

Annex VIII, Part 1, point 12

Article 199(2)

Annex VIII, Part 1, point 13

Article 199(3)

Annex VIII, Part 1, point 16

Article 199(4)

Annex VIII, Part 1, points 17 and 18

Article 199(5)

Annex VIII, Part 1, point 20

Article 199(6)

Annex VIII, Part 1, point 21

Article 199(7)

Annex VIII, Part 1, point 22

Article 199(8)

Article 200

Annex VIII, Part 1, points 23 to 25

Article 201(1)

Annex VIII, Part 1, points 26 and 28

Article 201(2)

Annex VIII, Part 1, point 27

Article 202

Annex VIII, Part 1, point 29

Article 203

Article 204(1)

Annex VIII, Part 1, point 30 and point 31

Article 204(2)

Annex VIII, Part 1, point 32

Article 205

Annex VIII, Part 2, point 3

Article 206

Annex VIII, Part 2, points 4 to 5

Article 207(1)

Annex VIII, Part 2, point 6

Article 207(2)

Annex VIII, Part 2, point 6(a)

Article 207(3)

Annex VIII, Part 2, point 6(b)

Article 207(4)

Annex VIII, Part 2, point 6(c)

Article 207(5)

Annex VIII, Part 2, point 7

Article 208(1)

Annex VIII, Part 2, point 8

Article 208(2)

Annex VIII, Part 2, point 8(a)

Article 208(3)

Annex VIII, Part 2, point 8(b)

Article 208(4)

Annex VIII, Part 2, point 8(c)

Article 208(5)

Annex VIII, Part 2, point 8(d)

Article 209(1)

Annex VIII, Part 2, point 9

Article 209(2)

Annex VIII, Part 2, point 9(a)

Article 209(3)

Annex VIII, Part 2, point 9(b)

Article 210

Annex VIII, Part 2, point 10

Article 211

Annex VIII, Part 2, point 11

Article 212(1)

Annex VIII, Part 2, point 12

Article 212(2)

Annex VIII, Part 2, point 13

Article 213 (1)

Annex VIII, Part 2, point 14

Article 213(2)

Annex VIII, Part 2, point 15

Article 213(3)

Article 214(1)

Annex VIII, Part 2, point 16(a) to (c)

Article 214(2)

Annex VIII, Part 2, point 16

Article 214(3)

Annex VIII, Part 2, point 17

Article 215(1)

Annex VIII, Part 2, point 18

Article 215(2)

Annex VIII, Part 2, point 19

Article 216(1)

Annex VIII, Part 2, point 20

Article 216(2)

Annex VIII, Part 2, point 21

Article 217(1)

Annex VIII, Part 2, point 22

Article 217(2)

Annex VIII, Part 2, point 22(c)

Article 217(3)

Annex VIII, Part 2, point 22(c)

Article 218

Annex VIII, Part 3, point 3

Article 219

Annex VIII, Part 3, point 4

Article 220(1)

Annex VIII, Part 3, point 5

Article 220(2)

Annex VIII, Part 3, points 6, 8 to 10

Article 220(3)

Annex VIII, Part 3, point 11

Article 220(4)

Annex VIII, Part 3, points 22 and 23

Article 220(5)

Annex VIII, Part 3, point 9

Article 221(1)

Annex VIII, Part 3, point 12

Article 221(2)

Annex VIII, Part 3, point 12

Article 221(3)

Annex VIII, Part 3, points 13 to 15

Article 221(4)

Annex VIII, Part 3, point16

Article 221(5)

Annex VIII, Part 3, points 18 and 19

Article 221(6)

Annex VIII, Part 3, points 20 and 21

Article 221(7)

Annex VIII, Part 3, point 17

Article 221(8)

Annex VIII, Part 3, points 22 and 23

Article 221(9)

Article 222(1)

Annex VIII, Part 3, point 24

Article 222(2)

Annex VIII, Part 3, point 25

Article 222(3)

Annex VIII, Part 3, point 26

Article 222(4)

Annex VIII, Part 3, point 27

Article 222(5)

Annex VIII, Part 3, point 28

Article 222(6)

Annex VIII, Part 3, point 29

Article 222(7)

Annex VIII, Part 3, points 28 and 29

Article 223(1)

Annex VIII, Part 3, points 30 to 32

Article 223(2)

Annex VIII, Part 3, point 33

Article 223(3)

Annex VIII, Part 3, point 33

Article 223(4)

Annex VIII, Part 3, point 33

Article 223(5)

Annex VIII, Part 3, point 33

Article 223(6)

Annex VIII, Part 3, points 34 and 35

Article 223(7)

Annex VIII, Part 3, point 35

Article 224(1)

Annex VIII, Part 3, point 36

Article 224(2)

Annex VIII, Part 3, point 37

Article 224(3)

Annex VIII, Part 3, point 38

Article 224(4)

Annex VIII, Part 3, point 39

Article 224(5)

Annex VIII, Part 3, point 40

Article 224(6)

Annex VIII, Part 3, point 41

Article 225(1)

Annex VIII, Part 3, points 42 to 46

Article 225(2)

Annex VIII, Part 3, points 47 to 52

Article 225(3)

Annex VIII, Part 3, points 53 to 56

Article 226

Annex VIII, Part 3, point 57

Article 227(1)

Annex VIII, Part 3, point 58

Article 227(2)

Annex VIII, Part 3, point 58(a) to (h)

Article 227(3)

Annex VIII, Part 3, point 58(h)

Article 228(1)

Annex VIII, Part 3, point 60

Article 228(2)

Annex VIII, Part 3, point 61

Article 229(1)

Annex VIII, Part 3, points 62 to 65

Article 229(2)

Annex VIII, Part 3, point 66

Article 229(3)

Annex VIII, Part 3, points 63 and 67

Article 230(1)

Annex VIII, Part 3, points 68 to 71

Article 230(2)

Annex VIII, Part 3, point 72

Article 230(3)

Annex VIII, Part 3, points 73 and 74

Article 231(1)

Annex VIII, Part 3, point 76

Article 231(2)

Annex VIII, Part 3, point 77

Article 231(3)

Annex VIII, Part 3, point 78

Article 231(1)

Annex VIII, Part 3, point 79

Article 231(2)

Annex VIII, Part 3, point 80

Article 231(3)

Annex VIII, Part 3, point 80a

Article 231(4)

Annex VIII, Part 3, points 81 to 82

Article 232(1)

Annex VIII, Part 3, point 83

Article 232(2)

Annex VIII, Part 3, point 83

Article 232(3)

Annex VIII, Part 3, point 84

Article 232(4)

Annex VIII, Part 3, point 85

Article 234

Annex VIII, Part 3, point 86

Article 235(1)

Annex VIII, Part 3, point 87

Article 235(2)

Annex VIII, Part 3, point 88

Article 235(3)

Annex VIII, Part 3, point 89

Article 236(1)

Annex VIII, Part 3, point 90

Article 236(2)

Annex VIII, Part 3, point 91

Article 236(3)

Annex VIII, Part 3, point 92

Article 237(1)

Annex VIII, Part 4, point 1

Article 237(2)

Annex VIII, Part 4, point 2

Article 238(1)

Annex VIII, Part 4, point 3

Article 238(2)

Annex VIII, Part 4, point 4

Article 238(3)

Annex VIII, Part 4, point 5

Article 239(1)

Annex VIII, Part 4, point 6

Article 239(2)

Annex VIII, Part 4, point 7

Article 239(3)

Annex VIII, Part 4, point 8

Article 240

Annex VIII, Part 6, point 1

Article 241

Annex VIII, Part 6, point 2

Article 242(1) to (9)

Annex IX, Part I, point 1

Article 242(10)

Article 4 point 37

Article 242(11)

Article 4 point 38

Article 242(12)

Article 242(13)

Article 242(14)

Article 242(15)

Article 243(1)

Annex IX, Part II, point 1

Article 243(2)

Annex IX, Part II, point 1a

Article 243(3)

Annex IX, Part II, point 1b

Article 243(4)

Annex IX, Part II, point 1c

Article 243(5)

Annex IX, Part II, point 1d

Article 243(6)

Article 244(1)

Annex IX, Part II, point 2

Article 244(2)

Annex IX, Part II, point 2a

Article 244(3)

Annex IX, Part II, point 2b

Article 244(4)

Annex IX, Part II, point 2c

Article 244(5)

Annex IX, Part II, point 2d

Article 244(6)

Article 245(1)

Article 95(1)

Article 245(2)

Article 95(2)

Article 245(3)

Article 96(2)

Article 245(4)

Article 96(4)

Article 245(5)

Article 245(6)

Article 246(1)

Annex IX, Part IV, points 2 and 3

Article 246(2)

Annex IX, Part IV, point 5

Article 246(3)

Annex IX, Part IV, point 5

Article 247(1)

Article 96(3), Annex IX, Part IV, point 60

Article 247(2)

Annex IX, Part IV, point 61

Article 247(3)

Article 247(4)

Article 248(1)

Article 101(1)

Article 248(2)

Article 248(3)

Article 101(2)

Article 249

Annex IX, Part II, points 3 and 4

Article 250

Annex IX, Part II, points 5-7

Article 251

Annex IX, Part IV, point 6-7

Article 252

Annex IX, Part IV, point 8

Article 253(1)

Annex IX, Part IV, point 9

Article 253(2)

Annex IX, Part IV, point 10

Article 254

Annex IX, Part IV, point 11-12

Article 255(1)

Annex IX, Part IV, point 13

Article 255(2)

Annex IX, Part IV, point 15

Article 256(1)

Article 100(1)

Article 256(2)

Annex IX, Part IV, point 17-20

Article 256(3)

Annex IX, Part IV, point 21

Article 256(4)

Annex IX, Part IV, points 22-23

Article 256(5)

Annex IX, Part IV, point 24-25

Article 256(6)

Annex IX, Part IV, point 26-29

Article 256(7)

Annex IX, Part IV, point 30

Article 256(8)

Annex IX, Part IV, point 32

Article 256(9)

Annex IX, Part IV, point 33

Article 257

Annex IX, Part IV, point 34

Article 258

Annex IX, Part IV, point 35-36

Article 259(1)

Annex IX, Part IV, points 38-41

Article 259(2)

Annex IX, Part IV, point 42

Article 259(3)

Annex IX, Part IV, point 43

Article 259(4)

Annex IX, Part IV, point 44

Article 259(5)

Article 260

Annex IX, Part IV, point 45

Article 261(1)

Annex IX, Part IV, point 46-47, 49

Article 261(2)

Annex IX, Part IV, point 51

Article 262(1)

Annex IX, Part IV, point 52, 53

Article 262(2)

Annex IX, Part IV, point 53

Article 262(3)

Article 262(4)

Annex IX, Part IV, point 54

Article 263(1)

Annex IX, Part IV, point 57

Article 263(2)

Annex IX, Part IV, point 58

Article 263(3)

Annex IX, Part IV, point 59

Article 264(1)

Annex IX, Part IV, point 62

Article 264(2)

Annex IX, Part IV, points 63-65

Article 264(3)

Annex IX, Part IV, points 66 and 67

Article 264(4)

Article 265(1)

Annex IX, Part IV, point 68

Article 265(2)

Annex IX, Part IV, point 70

Article 265(3)

Annex IX, Part IV, point 71

Article 266(1)

Annex IX, Part IV, point 72

Article 266(2)

Annex IX, Part IV, point 73

Article 266(3)

Annex IX, Part IV, point 74-75

Article 266(4)

Annex IX, Part IV, point 76

Article 267(1)

Article 97(1)

Article 267(3)

Article 97(3)

Article 268

Annex IX, Part III, point 1

Article 269

Annex IX, Part III, point 2-7

Article 270

Article 98 (1) and Annex IX, Part III, points 8 and 9

Article 271(1)

Annex III, Part II, point 1

Annex VII, Part III, point 5

Article 271(2)

Annex VII, Part III, point 7

Article 272(1)

Annex III, Part I, point 1

Article 272(2)

Annex III, Part I, point 3

Article 272(3)

Annex III, Part I, point 4

Article 272 (4)

Annex III, Part I, point 5

Article 272(5)

Annex III, Part I, point 6

Article 272(6)

Annex III, Part I, point 7

Article 272(7)

Annex III, Part I, point 8

Article 272(8)

Annex III, Part I, point 9

Article 272(9)

Annex III, Part I, point 10

Article 272(10)

Annex III, Part I, point 11

Article 272(11)

Annex III, Part I, point 12

Article 272(12)

Annex III, Part I, point 13

Article 272(13)

Annex III, Part I, point 14

Article 272(14)

Annex III, Part I, point 15

Article 272(15)

Annex III, Part I, point 16

Article 272(16)

Annex III, Part I, point 17

Article 272(17)

Annex III, Part I, point 18

Article 272(18)

Annex III, Part I, point 19

Article 272(19)

Annex III, Part I, point 20

Article 272(20)

Annex III, Part I, point 21

Article 272(21)

Annex III, Part I, point 22

Article 272(22)

Annex III, Part I, point 23

Article 272(23)

Annex III, Part I, point 26

Article 272(24)

Annex III, Part VII, point a)

Article 272(25)

Annex III, Part VII, point a)

Article 272(26)

Annex III; Part V, point 2

Article 273(1)

Annex III, Part II, point 1

Article 273(2)

Annex III, Part II, point 2

Article 273(3)

Annex III, Part II, point 3 first and second subparagraph

Article 273(4)

Annex III, Part II, point 3 third subparagraph

Article 273(5)

Annex III, Part II, point 4

Article 273(6)

Annex III, Part II, point 5

Article 273(7)

Annex III, Part II, point 7

Article 273(8)

Annex III, Part II, point 8

Article 274(1)

Annex III, Part III

Article 274(2)

Annex III, Part III

Article 274(3)

Annex III, Part III

Article 274(4)

Annex III, Part III

Article 275(1)

Annex III, Part IV

Article 275(2)

Annex III, Part IV

Article 276(1)

Annex III, Part V, point 1

Article 276(2)

Annex III, Part V, point 1

Article 276(3)

Annex III, Part V, points 1-2

Article 277(1)

Annex III, Part V, point 3-4

Article 277(2)

Annex III, Part V, point 5

Article 277(3)

Annex III, Part V, point 6

Article 277(4)

Annex III, Part V, point 7

Article 278(1)

Article 278(2)

Annex III, Part V, point 8

Article 278(3)

Annex III, Part V, point 9

Article 279

Annex III, Part V, point 10

Article 280(1)

Annex III, Part V, point 11

Article 280(2)

Annex III, Part V, point 12

Article 281(1)

Article 281(2)

Annex III, Part V, point 13

Article 281(3)

Annex III, Part V, point 14

Article 282(1)

Article 282(2)

Annex III, Part V, point 15

Article 282(3)

Annex III, Part V, point 16

Article 282(4)

Annex III, Part V, point 17

Article 282(5)

Annex III, Part V, point 18

Article 282(6)

Annex III, Part V, point 19

Article 282(7)

Annex III, Part V, point 20

Article 282(8)

Annex III, Part V, point 21

Article 283(1)

Annex III, Part VI, point 1

Article 283(2)

Annex III, Part VI, point 2

Article 283(3)

Annex III, Part VI, point 2

Article 283(4)

Annex III, Part VI, point 3

Article 283(5)

Annex III, Part VI, point 4

Article 283(6)

Annex III, Part VI, point 4

Article 284(1)

Annex III, Part VI, point 5

Article 284(2)

Annex III, Part VI, point 6

Article 284(3)

Article 284(4)

Annex III, Part VI, point 7

Article 284(5)

Annex III, Part VI, point 8

Article 284(6)

Annex III, Part VI, point 9

Article 284(7)

Annex III, Part VI, point 10

Article 284(8)

Annex III, Part VI, point 11

Article 284(9)

Annex III, Part VI, point 12

Article 284(10)

Annex III, Part VI, point 13

Article 284(11)

Annex III, Part VI, point 9

Article 284(12)

Article 284(13)

Annex III, Part VI, point 14

Article 285(1)

Annex III, Part VI, point 15

Article 285(2)-(8)

Article 286(1)

Annex III, Part VI, points 18 and 25

Article 286(2)

Annex III, Part VI, point 19

Article 286(3)

Article 286(4)

Annex III, Part VI, point 20

Article 286(5)

Annex III, Part VI, point 21

Article 286(6)

Annex III, Part VI, point 22

Article 286(7)

Annex III, Part VI, point 23

Article 286(8)

Annex III, Part VI, point 24

Article 287(1)

Annex III, Part VI, point 17

Article 287(2)

Annex III, Part VI, point 17

Article 287(3)

Article 287(4)

Article 288

Annex III, Part VI, point 26

Article 289(1)

Annex III, Part VI, point 27

Article 289(2)

Annex III, Part VI, point 28

Article 289(3)

Annex III, Part VI, point 29

Article 289(4)

Annex III, Part VI, point 29

Article 289(5)

Annex III, Part VI, point 30

Article 289(6)

Annex III, Part VI, point 31

Article 290(1)

Annex III, Part VI, point 32

Article 290(2)

Annex III, Part VI, point 32

Article 290(3)-(10)

Article 291(1)

Annex I, Part I, points 27-28

Article 291(2)

Annex III, Part VI, point 34

Article 291(3)

Article 291(4)

Annex III, Part VI, point 35

Article 291(5)

Article 291(6)

Article 292(1)

Annex III, Part VI, point 36

Article 292(2)

Annex III, Part VI, point 37

Article 292(3)

Article 292(4)

Article 292(5)

Article 292(6)

Annex III, Part VI, point 38

Article 292(7)

Annex III, Part VI, point 39

Article 292(8)

Annex III, Part VI, point 40

Article 292(9)

Annex III, Part VI, point 41

Article 292(10)

Article 293(1)

Annex III, Part VI, point 42

Article 293(2)-(6)

Article 294(1)

Annex III, Part VI, point 42

Article 294(2)

Article 294(3)

Annex III, Part VI, point 42

Article 295

Annex III, Part VII, point a)

Article 296(1)

Annex III, Part VII, point b)

Article 296(2)

Annex III, Part VII, point b)

Article 296(3)

Annex III, Part VII, point b)

Article 297(1)

Annex III, Part VII, point b)

Article 297(2)

Annex III, Part VII, point b)

Article 297(3)

Annex III, Part VII, point b)

Article 297(4)

Annex III, Part VII, point b)

Article 298(1)

Annex III, Part VII, point c)

Article 298(2)

Annex III, Part VII, point c)

Article 298(3)

Annex III, Part VII, point c)

Article 298(4)

Annex III, Part VII, point c)

Article 299(1)

Annex II, point 7

Article 299(2)

Annex II, points 7-11

Article 300

Article 301

Annex III, Part 2, point 6

Article 302

Article 303

Article 304

Article 305

Article 306

Article 307

Article 308

Article 309

Article 310

Article 311

Article 312(1)

Article 104(3) and (6) and Annex X, Part 2, points 2, 5 and 8

Article 312(2)

Article 105(1) and 105(2) and Annex X, Part 3, point 1

Article 312(3)

Article 312(4)

Article 105(1)

Article 313(1)

Article 102(2)

Article 313(2)

Article 102(3)

Article 313(3)

Article 314(1)

Article 102(4)

Article 314(2)

Annex X, Part 4, point 1

Article 314(3)

Annex X, Part 4, point 2

Article 314(4)

Annex X, Part 4, points 3 and 4

Article 314(5)

Article 315(1)

Article 103 and Annex X, Part 1, points 1 to 3

Article 315(2)

Article 315(3)

Article 315(4)

Annex X, Part 1, point 4

Article 316(1)

Annex X, Part 1, points 5 to 8

Article 316(2)

Annex X, Part 1, point 9

Article 316(3)

Article 317(1)

Article 104 (1)

Article 317(2)

Article 104(2) and (4) and Annex X, Part 2, point 1

Article 317(3)

Annex X, Part 2, point 1

Article 317(4)

Annex X, Part 2, point 2

Article 318(1)

Annex X, Part 2, point 4

Article 318(2)

Annex X, Part 2, point 4

Article 318(3)

Article 319(1)

Annex X, Part 2, points 6 to 7

Article 319(2)

Annex X, Part 2, points 10 and 11

Article 320

Annex X, Part 2, points 9 and 12

Article 321

Annex X, Part 3, points 2 to 7

Article 322(1)

Article 322(2)

Annex X, Part 3, points 8 to 12

Article 322(3)

Annex X, Part 3, points 13 to 18

Article 322(4)

Annex X, Part 3, point 19

Article 322(5)

Annex X, Part 3, point 20

Article 322(6)

Annex X, Part 3, points 21 to 24

Article 323(1)

Annex X, Part 3, point 25

Article 323(2)

Annex X, Part 3, point 26

Article 323(3)

Annex X, Part 3, point 27

Article 323(4)

Annex X, Part 3, point 28

Article 323(5)

Annex X, Part 3, point 29

Article 324

Annex X, Part 5

Article 325(1)

Article 26

Article 325(2)

Article 26

Article 325(3)

Article 326

Article 327(1)

Annex I point 1

Article 327(2)

Annex I point 2

Article 327(3)

Annex I point 3

Article 328(1)

Annex I point 4

Article 328(2)

Article 329(1)

Annex I point 5

Article 329(2)

Article 330

Annex I point 7

Article 331(1)

Annex I point 9

Article 331(2)

Annex I point 10

Article 332(1)

Annex I point 8

Article 332(2)

Annex I point 8

Article 333

Annex I point 11

Article 334

Annex I point 13

Article 335

Annex I point 14

Article 336(1)

Annex I point 14

Article 336(2)

Annex I point 14

Article 336(3)

Annex I point 14

Article 336(4)

Article 19(1)

Article 337(1)

Annex I point 16a

Article 337(2)

Annex I point 16a

Article 337(3)

Annex I point 16a

Article 337(4)

Annex I point 16a

Article 337(4)

Annex I point 16a

Article 338(1)

Annex I point 14a

Article 338(2)

Annex I point 14b

Article 338(3)

Annex I point 14c

Article 338(4)

Annex I point 14a

Article 339(1)

Annex I point 17

Article 339(2)

Annex I point 18

Article 339(3)

Annex I point 19

Article 339(4)

Annex I point 20

Article 339(5)

Annex I point 21

Article 339(6)

Annex I point 22

Article 339(7)

Annex I point 23

Article 339(8)

Annex I point 24

Article 339(9)

Annex I point 25

Article 340(1)

Annex I point 26

Article 340(2)

Annex I point 27

Article 340(3)

Annex I point 28

Article 340(4)

Annex I point 29

Article 340(5)

Annex I point 30

Article 340(6)

Annex I point 31

Article 340(7)

Annex I point 32

Article 341(1)

Annex I point 33

Article 341(2)

Annex I point 33

Article 341(3)

Article 342

Annex I point 34

Article 343

Annex I point 36

Article 344(1)

Article 344(2)

Annex I point 37

Article 344(3)

Annex I point 38

Article 345(1)

Annex I point 41

Article 345(2)

Annex I point 41

Article 346(1)

Annex I point 42

Article 346(2)

Article 346(3)

Annex I point 43

Article 346(4)

Annex I point 44

Article 346(5)

Annex I point 45

Article 346(6)

Annex I point 46

Article 347

Annex I point 8

Article 348(1)

Annex I points 48-49

Article 348(2)

Annex I point 50

Article 349

Annex I point 51

Article 350(1)

Annex I point 53

Article 350(2)

Annex I point 54

Article 350(3)

Annex I point 55

Article 350(4)

Annex I point 56

Article 351

Annex III point 1

Article 352(1)

Annex III point 2(1)

Article 352(2)

Annex III point 2(1)

Article 352(3)

Annex III point 2(1)

Article 352(4)

Annex III point 2(2)

Article 352(5)

Article 353(1)

Annex III point 2(1)

Article 353(2)

Annex III point 2(1)

Article 353(3)

Annex III point 2(1)

Article 354(1)

Annex III point 3(1)

Article 354(2)

Annex III point 3(2)

Article 354(3)

Annex III point 3(2)

Article 354(4)

Article 355

Article 356

Article 357(1)

Annex IV point 1

Article 357(2)

Annex IV point 2

Article 357(3)

Annex IV point 3

Article 357(4)

Annex IV point 4

Article 357(5)

Annex IV point 6

Article 358(1)

Annex IV point 8

Article 358(2)

Annex IV point 9

Article 358(3)

Annex IV point 10

Article 358(4)

Annex IV point 12

Article 359(1)

Annex IV point 13

Article 359(2)

Annex IV point 14

Article 359(3)

Annex IV point 15

Article 359(4)

Annex IV point 16

Article 359(5)

Annex IV point 17

Article 359(6)

Annex IV point 18

Article 360(1)

Annex IV point 19

Article 360(2)

Annex IV point 20

Article 361

Annex IV point 21

Article 362

Article 363(1)

Annex V point 1

Article 363(2)

Article 363(3)

Article 364(1)

Annex V point 10b

Article 364(2)

Article 364(3)

Article 365(1)

Annex V point 10

Article 365(2)

Annex V point 10a

Article 366(1)

Annex V point 7

Article 366(2)

Annex V point 8

Article 366(3)

Annex V point 9

Article 366(4)

Annex V point 10

Article 366(5)

Annex V point 8

Article 367(1)

Annex V point 11

Article 367(2)

Annex V point 12

Article 367(3)

Annex V point 12

Article 368(1)

Annex V point 2

Article 368(2)

Annex V point 2

Article 368(3)

Annex V point 5

Article 368(4)

Article 369(1)

Annex V point 3

Article 369(2)

Article 370(1)

Annex V point 5

Article 371(1)

Annex V point 5

Article 371(2)

Article 372

Annex V point 5a

Article 373

Annex V point 5b

Article 374(1)

Annex V point 5c

Article 374(2)

Annex V point 5d

Article 374(3)

Annex V point 5d

Article 374(4)

Annex V point 5d

Article 374(5)

Annex V point 5d

Article 374(6)

Annex V point 5d

Article 374(7)

Article 375(1)

Annex V point 5a

Article 375(2)

Annex V point 5e

Article 376(1)

Annex V point 5f

Article 376(2)

Annex V point 5g

Article 376(3)

Annex V point 5h

Article 376(4)

Annex V point 5h

Article 376(5)

Annex V point 5i

Article 376(6)

Annex V point 5

Article 377

Annex V point 5l

Article 378

Annex II point 1

Article 379(1)

Annex II point 2

Article 379(2)

Annex II point 3

Article 379(3)

Annex II point 2

Article 380

Annex II point 4

Article 381

Article 382

Article 383

Article 384

Article 385

Article 386

Article 387

Article 28(1)

Article 388

Article 389

Article 106 (1) subparagraph 1

Article 390(1)

Article 106(1) subparagraph 2

Article 390(2)

Article 390(3)

Article 29(1)

Article 390(4)

Article 30(1)

Article 390(5)

Article 29(2)

Article 390(6)

Article 106(2) subparagraph 1

Article 390(7)

Article 106(3)

Article 390(8)

Article 106(2) subparagraphs 2 and 3

Article 391

Article 107

Article 392

Article 108

Article 393

Article 109

Article 394(1)

Article 110(1)

Article 394(2)

Article 110(1)

Article 394(3) and (4)

Article 110 (2)

Article 394(4)

Article 110 (2)

Article 395(1)

Article 111(1)

Article 395(2)

Article 395(3)

Article 111 (4) subparagraph 1

Article 395(4)

Article 30 (4)

Article 395(5)

Article 31

Article 395(6)

Article 395(7)

Article 395(8)

Article 396(1)

Article 111 (4) subparagraphs 1 and 2

Article 396 (2)

Article 397(1)

Annex VI, point 1

Article 397(2)

Annex VI, point 2

Article 397(3)

Annex VI, point 3

Article 398

Article 32(1)

Article 399(1)

Article 112(1)

Article 399(2)

Article 112(2)

Article 399(3)

Article 112(3)

Article 399(4)

Article 110 (3)

Article 400(1)

Article 113(3)

Article 400(2)

Article 113(4)

Article 400(3)

Article 401(1)

Article 114(1)

Article 401(2)

Article 114(2)

Article 401(3)

Article 114(3)

Article 402(1)

Article 115(1)

Article 402(2)

Article 115(2)

Article 402(3)

Article 403(1)

Article 117(1)

Article 403(2)

Article 117(2)

Article 404

Article 122a(8)

Article 405(1)

Article 122a(1)

Article 405(2)

Article 122a(2)

Article 405(3)

Article 122a(3) subparagraph 1

Article 405(4)

Article 122a(3) subparagraph 1

Article 406(1)

Article 122a(4) and Article 122a (5) subparagraph 2

Article 406(2)

Article 122a(5) subparagraph 1 and Article 122a(6) subparagraph 1

Article 407

Article 122a(5) subparagraph 1

Article 408

Article 122a(6) subparagraphs 1 and 2

Article 409

Article 122a(7)

Article 410

Article 122a(10)

Article 411

Article 412

Article 413

Article 414

Article 415

Article 416

Article 417

Article 418

Article 419

Article 420

Article 421

Article 422

Article 423

Article 424

Article 425

Article 426

Article 427

Article 428

Article 429

Article 430

Article 431(1)

Article 145(1)

Article 431(2)

Article 145(2)

Article 431(3)

Article 145(3)

Article 431(4)

Article 145(4)

Article 432(1)

Annex XII, Part I, point 1 and Article 146(1)

Article 432(2)

Article 146(2) and Annex XII, Part I, points 2 and 3

Article 432(3)

Article 146(3)

Article 433

Article 147 and Annex XII, Part I, point 4

Article 434(1)

Article 148

Article 434(2)

Article 435(1)

Annex XII, Part II, point 1

Article 435(2)

Article 436

Annex XII, Part II, point 2

Article 437

Article 438

Annex XII, Part II, points 4, 8

Article 439

Annex XII, Part II, point 5

Article 440

Article 441

Article 442

Annex XII, Part II, point 6

Article 443

Article 444

Annex XII, Part II, point 7

Article 445

Annex XII, Part II, point 9

Article 446

Annex XII, Part II, point 11

Article 447

Annex XII, Part II, point 12

Article 448

Annex XII, Part II, point 13

Article 449

Annex XII, Part II, point 14

Article 450

Annex XII, Part II, point 15

Article 451

Article 452

Annex XII, Part III, point 1

Article 453

Annex XII, Part III, point 2

Article 454

Annex XII, Part III, point 3

Article 455

Article 456, subparagraph 1

Article 150(1)

Article 41

Article 456, subparagraph 2

Article 457

Article 458

Article 459

Article 460

Article 461

Article 462(1)

Article 151a

Article 462(2)

Article 151a

Article 462(3)

Article 151a

Article 462(4)

Article 462(5)

Article 463

Article 464

Article 465

Article 466

Article 467

Article 468

Article 469

Article 470

Article 471

Article 472

Article 473

Article 474

Article 475

Article 476

Article 477

Article 478

Article 479

Article 480

Article 481

Article 482

Article 483

Article 484

Article 485

Article 486

Article 487

Article 488

Article 489

Article 490

Article 491

Article 492

Article 493(1)

Article 493 (2)

Article 494

Article 495

Article 496

Article 497

Article 498

Article 499

Article 500

Article 501

Article 502

Article 503

Article 504

Article 505

Article 506

Article 507

Article 508

Article 509

Article 510

Article 511

Article 512

Article 513

Article 514

Article 515

Article 516

Article 517

Article 518

Article 519

Article 520

Article 521

Annex I

Annex II

Annex II

Annex IV

Annex III

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