Regulation (EU) 2023/1113 of the European Parliament and of the Council of 31 May 2023 on information accompanying transfers of funds and certain crypto-assets and amending Directive (EU) 2015/849 (Text with EEA relevance)
(a) that card, instrument or device is used exclusively to pay for goods or services; and (b) the number of that card, instrument or device accompanies all transfers flowing from the transaction.
(a) it involves the payer withdrawing cash from the payer’s own payment account; (b) it constitutes a transfer of funds to a public authority as payment for taxes, fines or other levies within a Member State; (c) both the payer and the payee are payment service providers acting on their own behalf; (d) it is carried out through cheque images exchanges, including truncated cheques.
(a) both the originator and the beneficiary are crypto-asset service providers acting on their own behalf; (b) the transfer constitutes a person-to-person transfer of crypto-assets carried out without the involvement of a crypto-asset service provider.
(a) the payment service provider of the payee is subject to Directive (EU) 2015/849; (b) the payment service provider of the payee is able to trace back, through the payee, by means of a unique transaction identifier, the transfer of funds from the person who has an agreement with the payee for the provision of goods or services; (c) the amount of the transfer of funds does not exceed EUR 1000 .
(1) "terrorist financing" means terrorist financing as defined in Article 1(5) of Directive (EU) 2015/849; (2) "money laundering" means the money laundering activities referred to in Article 1(3) and (4) of Directive (EU) 2015/849; (3) "payer" means a person that holds a payment account and allows a transfer of funds from that payment account or, where there is no payment account, that gives a transfer of funds order; (4) "payee" means a person that is the intended recipient of the transfer of funds; (5) "payment service provider" means the categories of payment service provider referred to in Article 1(1) of Directive (EU) 2015/2366, natural or legal persons benefiting from a waiver pursuant to Article 32 thereof and legal persons benefiting from a waiver pursuant to Article 9 of Directive 2009/110/EC, providing transfer of funds services; (6) "intermediary payment service provider" means a payment service provider that is not the payment service provider of the payer or of the payee and that receives and transmits a transfer of funds on behalf of the payment service provider of the payer or of the payee or of another intermediary payment service provider; (7) "payment account" means a payment account as defined in Article 4, point (12), of Directive (EU) 2015/2366; (8) "funds" means funds as defined in Article 4, point (25), of Directive (EU) 2015/2366; (9) "transfer of funds" means any transaction at least partially carried out by electronic means on behalf of a payer through a payment service provider, with a view to making funds available to a payee through a payment service provider, irrespective of whether the payer and the payee are the same person and irrespective of whether the payment service provider of the payer and that of the payee are one and the same, including: (a) a credit transfer as defined in Article 4, point (24), of Directive (EU) 2015/2366; (b) a direct debit as defined in Article 4, point (23), of Directive (EU) 2015/2366; (c) a money remittance as defined in Article 4, point (22), of Directive (EU) 2015/2366, whether national or cross-border; (d) a transfer carried out using a payment card, an electronic money instrument, a mobile phone or any other digital or IT prepaid or postpaid device with similar characteristics;
(10) "transfer of crypto-assets" means any transaction with the aim of moving crypto-assets from one distributed ledger address, crypto-asset account or other device allowing the storage of crypto-assets to another, carried out by at least one crypto-asset service provider acting on behalf of either an originator or a beneficiary, irrespective of whether the originator and the beneficiary are the same person and irrespective of whether the crypto-asset service provider of the originator and that of the beneficiary are one and the same; (11) "batch file transfer" means a bundle of several individual transfers of funds or transfers of crypto-assets put together for transmission; (12) "unique transaction identifier" means a combination of letters, numbers or symbols determined by the payment service provider, in accordance with the protocols of the payment and settlement systems or messaging systems used for the transfer of funds, or determined by a crypto-asset service provider, which permits the traceability of the transaction back to the payer and the payee or the traceability of the transfer of crypto-assets back to the originator and the beneficiary; (13) "person-to-person transfer of crypto-assets" means a transfer of crypto-assets without the involvement of any crypto-asset service provider; (14) "crypto-asset" means a crypto-asset as defined in Article 3(1), point (5), of Regulation (EU) 2023/1114, except where falling within the categories listed in Article 2(2), (3) and (4) of that Regulation or otherwise qualifying as funds; (15) "crypto-asset service provider" means a crypto-asset service provider as defined in Article 3(1), point (15), of Regulation (EU) 2023/1114, where performing one or more crypto-asset services as defined in Article 3(1), point (16), of that Regulation; (16) "intermediary crypto-asset service provider" means a crypto-asset service provider that is not the crypto-asset service provider of the originator or of the beneficiary and that receives and transmits a transfer of crypto-assets on behalf of the crypto-asset service provider of the originator or of the beneficiary, or of another intermediary crypto-asset service provider; (17) "crypto-asset automated teller machines" or "crypto-ATMs" means physical or on-line electronic terminals that enable a crypto-asset service provider to perform, in particular, the activity of transfer services for crypto-assets, as referred to in Article 3(1), point (16)(j), of Regulation (EU) 2023/1114; (18) "distributed ledger address" means an alphanumeric code that identifies an address on a network using distributed ledger technology (DLT) or similar technology where crypto-assets can be sent or received; (19) "crypto-asset account" means an account held by a crypto-asset service provider in the name of one or more natural or legal persons and that can be used for the execution of transfers of crypto-assets; (20) "self-hosted address" means a distributed ledger address not linked to either of the following: (a) a crypto-asset service provider; (b) an entity not established in the Union and providing services similar to those of a crypto-asset service provider;
(21) "originator" means a person that holds a crypto-asset account with a crypto-asset service provider, a distributed ledger address or a device allowing the storage of crypto-assets, and allows a transfer of crypto-assets from that account, distributed ledger address, or device, or, where there is no such account, distributed ledger address, or device, a person that orders or initiates a transfer of crypto-assets; (22) "beneficiary" means a person that is the intended recipient of the transfer of crypto-assets; (23) "legal entity identifier" or "LEI" means a unique alphanumeric reference code based on the ISO 17442 standard assigned to a legal entity; (24) "distributed ledger technology" or "DLT" means distributed ledger technology as defined in Article 3(1), point (1), of Regulation (EU) 2023/1114.
(a) the name of the payer; (b) the payer’s payment account number; (c) the payer’s address including the name of the country, official personal document number and customer identification number, or, alternatively, the payer’s date and place of birth; and (d) subject to the existence of the necessary field in the relevant payments message format, and where provided by the payer to its payment service provider, the current LEI of the payer or, in its absence, any available equivalent official identifier.
(a) the name of the payee; (b) the payee’s payment account number; and (c) subject to the existence of the necessary field in the relevant payments message format, and where provided by the payer to its payment service provider, the current LEI of the payee or, in its absence, any available equivalent official identifier.
(a) the identity of the payer has been verified in accordance with Article 13 of Directive (EU) 2015/849 and the information obtained pursuant to that verification has been retained in accordance with Article 40 of that Directive; (b) Article 14(5) of Directive (EU) 2015/849 applies to the payer.
(a) for transfers of funds exceeding EUR 1000 , whether such transfers are carried out in a single transaction or in several transactions which appear to be linked, the information on the payer or the payee in accordance with Article 4;(b) for transfers of funds not exceeding EUR 1000 that do not appear to be linked to other transfers of funds which, together with the transfer in question, exceed EUR1000 , at least:(i) the names of the payer and of the payee; and (ii) the payment account numbers of the payer and of the payee or, where Article 4(3) applies, the unique transaction identifier.
(a) has received the funds to be transferred in cash or in anonymous electronic money; or (b) has reasonable grounds for suspecting money laundering or terrorist financing.
(a) the names of the payer and of the payee; and (b) the payment account numbers of the payer and of the payee or, where Article 4(3) applies, the unique transaction identifier.
(a) has received the funds to be transferred in cash or in anonymous electronic money; or (b) has reasonable grounds for suspecting money laundering or terrorist financing.
(a) for transfers of funds where the payment service provider of the payer is established in the Union, the information referred to in Article 5; (b) for transfers of funds where the payment service provider of the payer is established outside the Union, the information referred to in Article 4(1), points (a), (b) and (c), and Article 4(2), points (a) and (b); (c) for batch file transfers where the payment service provider of the payer is established outside the Union, the information referred to in Article 4(1), points (a), (b) and (c), and Article 4(2), points (a) and (b), in respect of that batch file transfer.
(a) effects the pay-out of the funds in cash or in anonymous electronic money; or (b) has reasonable grounds for suspecting money laundering or terrorist financing.
(a) the identity of the payee has been verified in accordance with Article 13 of Directive (EU) 2015/849 and the information obtained pursuant to that verification has been retained in accordance with Article 40 of that Directive; (b) Article 14(5) of Directive (EU) 2015/849 applies to the payee.
(a) reject the transfer; or (b) request the required information on the payer and the payee before or after crediting the payee’s payment account or making the funds available to the payee.
(a) take steps, which may initially include the issuing of warnings and setting of deadlines, before proceeding to a rejection, restriction or termination in accordance with point (b) if the required information is still not provided; or (b) directly reject any future transfers of funds from that payment service provider, or restrict or terminate its business relationship with that payment service provider.
(a) for transfers of funds where the payment service providers of the payer and the payee are established in the Union, the information referred to in Article 5; (b) for transfers of funds where the payment service provider of the payer or of the payee is established outside the Union, the information referred to in Article 4(1), points (a), (b) and (c), and Article 4(2), points (a) and (b); (c) for batch file transfers where the payment service provider of the payer or of the payee is established outside the Union, the information referred to in Article 4(1), points (a), (b) and (c), and Article 4(2), points (a) and (b), in respect of that batch file transfer.
(a) reject the transfer; or (b) request the required information on the payer and the payee before or after the transmission of the transfer of funds.
(a) take steps, which may initially include the issuing of warnings and setting of deadlines, before proceeding to a rejection, restriction or termination in accordance with point (b) if the required information is still not provided; or (b) directly reject any future transfers of funds from that payment service provider or restrict or terminate its business relationship with that payment service provider.
(a) the name of the originator; (b) the originator’s distributed ledger address, in cases where a transfer of crypto-assets is registered on a network using DLT or similar technology, and the crypto-asset account number of the originator, where such an account exists and is used to process the transaction; (c) the originator’s crypto-asset account number, in cases where a transfer of crypto-assets is not registered on a network using DLT or similar technology; (d) the originator’s address, including the name of the country, official personal document number and customer identification number, or, alternatively, the originator’s date and place of birth; and (e) subject to the existence of the necessary field in the relevant message format, and where provided by the originator to its crypto-asset service provider, the current LEI or, in its absence, any other available equivalent official identifier of the originator.
(a) the name of the beneficiary; (b) the beneficiary’s distributed ledger address, in cases where a transfer of crypto-assets is registered on a network using DLT or similar technology, and the beneficiary’s crypto-asset account number, where such an account exists and is used to process the transaction; (c) the beneficiary’s crypto-asset account number, in cases where a transfer of crypto-assets is not registered on a network using DLT or similar technology; and (d) subject to the existence of the necessary field in the relevant message format, and where provided by the originator to its crypto-asset service provider, the current LEI or, in its absence, any other available equivalent official identifier of the beneficiary.
(a) the identity of the originator has been verified in accordance with Article 13 of Directive (EU) 2015/849 and the information obtained pursuant to that verification has been retained in accordance with Article 40 of that Directive; (b) Article 14(5) of Directive (EU) 2015/849 applies to the originator.
(a) the identity of the beneficiary has been verified in accordance with Article 13 of Directive (EU) 2015/849 and the information obtained pursuant to that verification has been retained in accordance with Article 40 of that Directive; (b) Article 14(5) of Directive (EU) 2015/849 applies to the beneficiary.
(a) reject the transfer or return the transferred crypto-assets to the originator’s crypto-asset account; or (b) request the required information on the originator and the beneficiary before making the crypto-assets available to the beneficiary.
(a) take steps, which may initially include the issuing of warnings and setting of deadlines, before proceeding to a rejection, restriction or termination in accordance with point (b) if the required information is still not provided; or (b) directly reject any future transfers of crypto-assets to or from, or restrict or terminate its business relationship with, that crypto-asset service provider.
(a) reject the transfer or return the transferred crypto-assets; or (b) request the required information on the originator and the beneficiary before making the transmission of the transfer of crypto-assets.
(a) take steps, which may initially include the issuing of warnings and setting of deadlines, before proceeding to a rejection, restriction or termination in accordance with point (b) if the required information is still not provided; or (b) directly reject any future transfers of crypto-assets to or from, or restrict or terminate its business relationship with, that crypto-asset service provider.
(a) power to represent the legal person; (b) authority to take decisions on behalf of the legal person; (c) authority to exercise control within the legal person.
(a) directly; (b) in collaboration with other authorities; (c) under their responsibility by delegation to such other authorities; (d) by application to the competent judicial authorities.
(a) repeated or systematic failure by a payment service provider to accompany the transfer of funds with the required information on the payer or the payee, in breach of Article 4, 5 or 6, or by a crypto-asset service provider to accompany the transfer of crypto-assets with the required information on the originator and beneficiary, in breach of Article 14 or 15; (b) repeated, systematic or serious failure by a payment service provider or crypto-asset service provider to retain records, in breach of Article 26; (c) failure by a payment service provider to implement effective risk-based procedures, in breach of Article 8 or 12, or by a crypto-asset service provider to implement effective risk-based procedures, in breach of Article 17; (d) serious failure by an intermediary payment service provider to comply with Article 11 or 12 or by an intermediary crypto-asset service provider to comply with Article 19, 20 or 21.
(a) the country or territory concerned shares a monetary union with the Member State concerned, forms part of the currency area of that Member State or has signed a monetary convention with the Union represented by a Member State; (b) payment service providers in the country or territory concerned participate directly or indirectly in payment and settlement systems in that Member State; (c) the country or territory concerned requires payment service providers under its jurisdiction to apply the same rules as those established under this Regulation.
(a) an assessment of the effectiveness of the measures provided for in this Regulation and of compliance with this Regulation by payment service providers and crypto-asset service providers; (b) an assessment of the technological solutions for complying with the obligations imposed on crypto-asset service providers under this Regulation, including of the latest development of technologically sound and interoperable solutions for complying with this Regulation and of the use of DLT analytic tools for identifying the origin and destination of transfers of crypto-assets and for performing a "know your transaction" (KYT) assessment; (c) an assessment of the effectiveness and suitability of the de minimis thresholds related to transfers of funds, in particular with respect to the scope of application and the set of information accompanying transfers, and an assessment of the need to lower or remove such thresholds;(d) assessment of the costs and benefits of introducing de minimis thresholds related to the set of information accompanying transfers of crypto-assets, including an assessment of the related money laundering and terrorist financing risks;(e) an analysis of the trends in the use of self-hosted addresses to perform transfers without the involvement of a third party, together with an assessment of the related money laundering and terrorist financing risks and an evaluation of the need, effectiveness and enforceability of additional mitigation measures, such as specific obligations on providers of hardware and software wallets and limitation, control or prohibition of transfers involving self-hosted addresses.
(1) in Article 2(1), point (3), points (g) and (h) are deleted; (2) Article 3 is amended as follows: (a) in point (2), the following point is added: "(g) crypto-asset service providers;";
(b) point (8) is replaced by the following: "(8) "correspondent relationship" means: (a) the provision of banking services by one bank as the correspondent to another bank as the respondent, including providing a current or other liability account and related services, such as cash management, international funds transfers, cheque clearing, payable-through accounts and foreign exchange services; (b) the relationships between and among credit institutions and financial institutions, including where similar services are provided by a correspondent institution to a respondent institution, and including relationships established for securities transactions or funds transfers or relationships established for transactions in crypto-assets or transfers of crypto-assets;";
(c) points 18 and 19 are replaced by the following: "(18) "crypto-asset" means a crypto-asset as defined in Article 3(1), point (5), of Regulation (EU) 2023/1114 of the European Parliament and of the Council Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (OJ L 150, 9.6.2023, p. 40 ).";(19) "crypto-asset service provider" means a crypto-asset service provider as defined in Article 3(1), point (15), of Regulation (EU) 2023/1114, where performing one or more crypto-asset services as defined in Article 3(1), point (16), of that Regulation, with the exception of providing advice on crypto-assets as referred to in Article 3(1), point (16)(h), of that Regulation;
----------------------Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (OJ L 150, 9.6.2023, p. 40 ).";(d) the following point is added: "(20) "self-hosted address" means a self-hosted address as defined in Article 3, point (20), of Regulation (EU) 2023/1113 of the European Parliament and of the Council Regulation (EU) 2023/1113 of the European Parliament and of the Council of 31 May 2023 on information accompanying transfers of funds and certain crypto-assets and amending Directive (EU) 2015/849 (OJ L 150, 9.6.2023, p. 1 ).";
----------------------Regulation (EU) 2023/1113 of the European Parliament and of the Council of 31 May 2023 on information accompanying transfers of funds and certain crypto-assets and amending Directive (EU) 2015/849 (OJ L 150, 9.6.2023, p. 1 ).";
(3) in Article 18, the following paragraphs are added: "5. By 30 December 2024 , EBA shall issue guidelines on risk variables and risk factors to be taken into account by crypto-asset service providers when entering into business relationships or carrying out transactions in crypto-assets.6. EBA shall clarify, in particular, how the risk factors listed in Annex III shall be taken into account by crypto-asset service providers including when carrying out transactions with persons and entities which are not covered by this Directive. To that end, EBA shall pay particular attention to products, transactions and technologies that have the potential to facilitate anonymity, such as privacy wallets, mixers or tumblers. Where situations of higher risk are identified, the guidelines referred to in paragraph 5 shall include enhanced due diligence measures that obliged entities shall consider applying to mitigate such risks, including the adoption of appropriate procedures to detect the origin or destination of crypto-assets." (4) the following articles are inserted: "Article 19a 1. Member States shall require crypto-asset service providers to identify and assess the risk of money laundering and terrorist financing associated with transfers of crypto-assets directed to or originating from a self-hosted address. To that end, crypto-asset service providers shall have in place internal policies, procedures and controls. Member States shall require crypto-asset service providers to apply mitigating measures commensurate with the risks identified. Those mitigating measures shall include one or more of the following: (a) taking risk-based measures to identify, and verify the identity of, the originator or beneficiary of a transfer made to or from a self-hosted address or the beneficial owner of such originator or beneficiary, including through reliance on third parties; (b) requiring additional information on the origin and destination of the transferred crypto-assets; (c) conducting enhanced ongoing monitoring of those transactions; (d) any other measure to mitigate and manage the risks of money laundering and terrorist financing as well as the risk of non-implementation and evasion of targeted financial sanctions and proliferation financing-related targeted financial sanctions.
2. By 30 December 2024 , EBA shall issue guidelines to specify the measures referred to in this Article, including the criteria and means for identification and verification of the identity of the originator or beneficiary of a transfer made to or from a self-hosted address, in particular through reliance on third parties, taking into account the latest technological developments.Article 19b 1. By way of derogation from Article 19, with respect to cross-border correspondent relationships involving the execution of crypto-asset services as defined in Article 3(1), point (16), of Regulation (EU) 2023/1114, with the exception of point (h) of that point, with a respondent entity not established in the Union and providing similar services, including transfers of crypto-assets, Member States shall, in addition to the customer due diligence measures laid down in Article 13 of this Directive, require crypto-asset service providers, when entering into a business relationship with such an entity, to: (a) determine if the respondent entity is licensed or registered; (b) gather sufficient information about the respondent entity to understand fully the nature of the respondent’s business and to determine from publicly available information the reputation of the entity and the quality of supervision; (c) assess the respondent entity’s AML/CFT controls; (d) obtain approval from senior management before establishing new correspondent relationships; (e) document the respective responsibilities of each party to the correspondent relationship; (f) with respect to payable-through crypto-asset accounts, be satisfied that the respondent entity has verified the identity of, and performed ongoing due diligence on, the customers having direct access to accounts of the correspondent entity, and that it is able to provide relevant customer due diligence data to the correspondent entity, upon request.
Where crypto-asset service providers decide to terminate correspondent relationships for reasons relating to anti-money laundering and counter-terrorist financing policy, they shall document and record their decision. Crypto-asset service providers shall update the due diligence information for the correspondent relationship on a regular basis or when new risks emerge in relation to the respondent entity. 2. Member States shall ensure crypto-asset service providers take into account the information referred to in paragraph 1 in order to determine, on a risk-sensitive basis, the appropriate measures to be taken to mitigate the risks associated with the respondent entity. 3. By 30 June 2024 , EBA shall issue guidelines to specify the criteria and elements that crypto-asset service providers shall take into account when conducting the assessment referred to in paragraph 1 and the risk mitigating measures referred to in paragraph 2, including the minimum action to be taken by crypto-asset service providers where the respondent entity is not registered or licensed."(5) the following article is inserted: "Article 24a By 1 January 2024 , EBA shall issue guidelines specifying how the enhanced customer due diligence measures in this Section apply when obliged entities perform crypto-asset services as defined in Article 3(1), point (16), of Regulation (EU) 2023/1114, with the exception of point (h) of that point, as well as transfers of crypto-assets as defined in Article 3, point (10), of Regulation (EU) 2023/1113. In particular, EBA shall specify how and when those obliged entities shall obtain additional information on the originator and beneficiary."(6) in Article 45, paragraph 9 is replaced by the following: "9. Member States may require electronic money issuers as defined in Article 2, point (3), of Directive 2009/110/EC, payment service providers as defined in Article 4, point (11), of Directive (EU) 2015/2366 and crypto-asset service providers established on their territory in forms other than a branch, and whose head office is situated in another Member State, to appoint a central contact point in their territory. That central contact point shall ensure, on behalf of the entity operating on a cross-border basis, compliance with AML/CFT rules and shall facilitate supervision by supervisors, including by providing supervisors with documents and information on request." (7) in Article 47, paragraph 1 is replaced by the following: "1. Member States shall ensure that currency exchange and cheque-cashing offices and trust or company service providers are licensed or registered, and that providers of gambling services are regulated." (8) in Article 67, the following paragraph is added: "3. Member States shall adopt and publish, by 30 December 2024 , the laws, regulations and administrative provisions necessary to comply with Article 2(1), point 3, Article 3, point (2)(g), Article 3, points (8), (18), (19) and (20), Article 19a(1), Article 19b(1) and (2), Article 45(9) and Article 47(1). They shall immediately communicate the text of those measures to the Commission.They shall apply those measures from 30 December 2024 .".
| [Only Article 6] |
| Regulation (EU) 2015/847 | This Regulation |
|---|---|
| Article 1 | Article 1 |
| Article 2(1), (2) and (3) | Article 2(1), (2) and (3) |
| Article 2(4), first and second subparagraphs | Article 2(4), first and second subparagraphs |
| — | Article 2(4), third and fourth subparagraphs |
| Article 2(5) | Article 2(5) |
| Article 3, introductory wording | Article 3, introductory wording |
| Article 3, points 1 to 9 | Article 3, points 1 to 9 |
| — | Article 3, point 10 |
| Article 3, point 10 | Article 3, point 11 |
| Article 3, point 11 | Article 3, point 12 |
| Article 3, point 12 | — |
| — | Article 3, points 13 to 24 |
| Article 4(1), introductory wording | Article 4(1), introductory wording |
| Article 4(1), points (a), (b) and (c) | Article 4(1), points (a), (b) and (c) |
| — | Article 4(1), point (d) |
| Article 4(2), introductory wording | Article 4(2), introductory wording |
| Article 4(2), points (a) and (b) | Article 4(2), points (a) and (b) |
| — | Article 4(2), point (c) |
| Article 4(3) to (6) | Article 4(3) to (6) |
| Articles 5 to 13 | Articles 5 to 13 |
| — | Articles 14 to 23 |
| Article 14 | Article 24 |
| Article 15(1), (2) and (3) | Article 25(1), (2) and (3) |
| Article 15(4), sole subparagraph | Article 25(4), first subparagraph |
| — | Article 25(4), second subparagraph |
| Article 16 | Article 26 |
| — | Article 27 |
| Article 17 | Article 28 |
| Article 18 | Article 29 |
| Article 19 | Article 30 |
| Article 20 | Article 31 |
| Article 21 | Article 32 |
| Article 22 | Article 33 |
| Article 23 | Article 34 |
| Article 24(1) to (6) | Article 35(1) to (6) |
| Article 24(7) | — |
| Article 25, sole subparagraph | Article 36, first subparagraph |
| — | Article 36, second, third and fourth subparagraph |
| — | Article 37 |
| — | Article 38 |
| Article 26 | Article 39 |
| Article 27 | Article 40 |
| Annex | — |
| — | Annex I |
| — | Annex II |