The Decision of Inclusion of State Aid Actions, for enterprises whose aid exceeds 200,000 euros, under the Action: interest subsidy on existing loans of Small and Medium Enterprises affected by the measures to combat the pandemic of the COVID virus - A cycle of EPANEK, has been published. Within the framework of the Decision, 599 operations are included, with a total public expenditure of 64,495,036.28 euros.

The Decision of Inclusion for the Call for Action: interest subsidy - A cycle, to support businesses exceeding 200,000 euros Actions for the programme "Interest subsidy - A cycle" are co-financed by the European Regional Development Fund (ERDF). The details of all the Operations included / modified per Operational Program / Priority Axis / Category of Regions are included in the Appendix.

Allocation of Public Expenditure - Decision of Inclusion of the action

The distribution of Public Expenditure per Operational Program and Priority Axis is as follows:

BUSINESS PLAN	PRIORITY AXIS	DISTRICT CATEGORY	ELIGIBLE PUBLIC EXPENDITURE
	01 - Development of entrepreneurship with Sectoral priorities	Less developed regions	14.810.956,78
	01S - Entrepreneurship Development with Sectoral Priorities (Solid Greece, South Aegean)	Transition	11.301.969,75
1 - Competitiveness Entrepreneurship and Innovation		More developed regions	30.510.792,10
		Transition	2.075.834,50
		More developed regions	5.795.483,15
		total	64.495.036,28

OBLIGATIONS OF BENEFICIARIES - DECISION OF INCLUSION

The beneficiary of the operation: Interest subsidy on existing loans of small and medium-sized enterprises affected by the measures to combat the COVID virus pandemic (enterprises whose aid exceeds EUR 200 000) undertakes to comply with the following obligations:

COMPLIANCE WITH COMMUNITY AND NATIONAL RULES

(i) To comply with Community and National Legislation during the performance of the act and in particular with regard to public procurement, sustainable development, state aid, equality between men and women, non-discrimination and accessibility for Persons with Disabilities.

IMPLEMENTATION OF ACT

(i) To observe the implementation schedules of the operation and individual sub-projects. In particular, the timetables for the assignment and completion of the preparatory actions sub-projects and the assignment and execution of the main sub-projects of the act, as they are reflected in the act inclusion decision.

Any exceeding of the timetable for the implementation of the preparatory actions sub-projects, as specified in the decision to include the operation, results in the automatic revocation of the decision to include the operation (ie the operation is excluded from the OP).

In the case of operations with preparatory sub-projects, their budget is recorded in two phases. In the first phase, the budget for the preparatory actions is entered in the PDE. As long as the sub-projects of the preparatory actions are completed within the schedule, the budget of the operation corresponding to the main sub-projects is registered in the PDE, following a relevant request from the MA or the EF to the DPE. Therefore:

• The undertaking of the main legal commitment cannot exceed the date of undertaking the first legal commitment of the main sub-project defined in point 10 of the Integration Decision. In the event of exceeding this time limit, the Inclusion Decision will be revoked after a warning letter from the DA and the lapse of three months. The above deadline applies subject to judicial or administrative decisions suspending the implementation of the act or due to force majeure.

Transcendences

Exceeding the implementation schedule of the main sub-projects may result in the beneficiary being monitored by the DA and the beneficiary being forced to take corrective measures within specific deadlines, as well as the revocation of the act's integration decision.

(ii) To ensure the operational effect of the operation. All necessary measures should be taken for this purpose. This will be done on the basis of the regulatory framework of the operation and maintenance body of the deed and its respective responsibilities, in the event that the operation and maintenance body of the deed is not identified with the beneficiary thereof.

(iii) To obtain approval from the Special Management Service of the EP (or alternatively the EF) for the 149/152 with the co-financing of Greece and the European Union procedures for the announcement, award and modification of public contracts. In the case of operations performed with the same means, the beneficiary is obliged to submit a draft decision for the execution of the project with the same means before signing it, and to submit a review request for modifications thereof. In the case of archaeological works, the beneficiary shall notify the self-trust decision.

(iv) To promptly inform the Special Management Service of the EP (or alternatively the EF) about the progress of the act. Especially with regard to the preparatory actions for its implementation and to send all relevant documents related to the physical and financial implementation of the act up to its completion, in accordance with the procedures of the management and control system.

Updates

(v) To carry out all the necessary actions, to update the Integrated Information System of OPS - ESPA with the data and documents of the act it implements. In particular, the planning and implementation data and documents required for:

• Financial management.
• The monitoring of the physical and economic object and the indicators.
• The verifications.
• The controls.
• The evaluation of actions.
• More generally, the audit trail of the act.

(vi) To ensure the accuracy, quality and completeness of the data it submits to the OPS-ESPA, in accordance with the time frame provided for in the relevant provisions and to make interconnections of its Information Systems with the OPS-ESPA for the automatic submission of data, as long as required.

(vii) To implement the Single System for Monitoring NSRF Indicators, depending on its level of involvement in monitoring the indicators of the co-financed operation.

(viii) For ECB operations, the beneficiary is required to have an installed system (either of his institution or to have access to another local or central system) for the collection, processing, storage and transfer of participant data (microdata), where necessary, in order to ensure on the one hand the accuracy and adequacy of the participants' data and, on the other hand, the timely notification of the OPS - ESPA with the data in question. The beneficiaries are responsible for the valid and timely collection, processing and storage of the indicators and the data of individual participants (microdata) and in cases where their collection is carried out by the implementing bodies or providers of the actions (e.g. Vocational Training Centers, Childcare structures etc.).

ACT FUNDING

(i) To operate a mechanism for certifying the execution of the act, which will ensure the effective control of the quality and quantity of the materials, services and the final deliverable result, as well as to apply internal payment control procedures, which will ensure the legality and their regularity.

(ii) To keep a separate accounting portion for the transaction, in which all expenses that fully correspond to the expenses declared to the Special Management Service of the EP or to the Intermediary Agency, through the Expense Declaration Forms, will be registered.

(iii) To submit (if required by the nature of the project) to the Special Management Service of the E.P. (or alternatively to the EF) and to the Certification Authority, after the completion of operation 150/152 With the co-financing of Greece and the European Union

a) data on the generated interest from the financial management of the available resources.

b) updated financial analysis for the determination of net income for the revenue-generating projects, if the method in question is used to determine the net income.

Actions/projects for the Inclusion Decision

In the case of a transaction / project where the calculation of its net income is based on the flat rate method, it is not necessary to make any adjustment to the financing rate of the transaction in the final payment application submitted by the beneficiary.

In the case of an operation / project where it is not objectively possible to estimate the income in advance, the beneficiary is obliged to annually submit data on the net income of the operation for a period of three years from its completion to the deadline for the submission of the OP completion report , depending on which time it precedes.

In the case of an operation, which generates direct income only during its implementation, which, however, was not taken into account at the time of approval of the operation, the eligible expenditure of the operation is reduced by the net income directly generated during its execution, at the latest by the final payment request submitted by the beneficiary.

VISITS - VERIFICATIONS - CHECKS - INTEGRATION DECISION

(i) To make available, if requested, throughout the execution of the deed and for as long as the beneficiary is obliged to comply with them, all the documents, supporting documents and elements of the deed, to the Special Management Service of the E.P. , Certification Authority, Audit Authority, Monitoring Committee and to all audit bodies of Greece and the European Union.

(ii) To accept on-site audits by all competent national and European audit bodies, both at their headquarters and at the places where the operation is carried out, and to facilitate the inspection by providing any information related to the execution of the operation, if requested.

PUBLIC

(i) To accept their inclusion in the list of acts of the EP. which is published by the Special Management Service of the E.P. (or alternatively the EF), on the web portal www.espa.gr, in accordance with the provisions of article 115 and Annex XII of Reg. 1303/2013, and in which they refer to: the name of the beneficiary and the deed, summary of the deed, operation start date, operation end date, total eligible expenditure, co-financing rate, postal code, or other appropriate indication of the location, country, name of the intervention category of the operation.

(ii) To take all the information measures provided for in Annex XII of Regulation 1303/2013 and in particular:

a) To post a temporary sign, of significant size, on the construction site of the infrastructure projects or constructions in a place visible to the public, with a total public expenditure of more than 500,000 euros, during their implementation phase. 151/152 With the co-financing of Greece and the European Union.

b) To place a permanent commemorative plaque or sign of a significant size, in a place easily visible to the public, within three months of the completion of the infrastructure or construction project or the purchase of a physical (tangible) object, with a total public expenditure of more than 500,000 euros. The commemorative plaques or plaques, which are designed according to the technical characteristics specified in 821/2014, state the name and its main objective, the emblem of the association together with the reference to the Association, and the Fund or Funds that support the work.

c) To operate a website, on which it will post details of the act, such as:

• Short description, commensurate with the level of support.
• Objectives and results, highlighting the financial support from the Union.

d) To place posters with information about the act, in acts that do not fall under the obligation of signs or plaques.

Information on the Integration Decision - Round A

e) To inform the participants in operations co-financed by the ESF, and as the case may be by the ERDF or the Cohesion Fund, regarding its co-financing by the ESF, or the ERDF or the T.S. and its implementation in the context of an operational program. This update is carried out in every document or other certificate used during the implementation of the transaction or produced in this context.

f) To ensure that the participants in operations implemented within the framework of the Youth Employment Initiative (YEI) are specifically informed about the support of the YEI provided by the ESF resources and the special funds for the YEI. Any document relating to the implementation of an act addressed to the public or participants, including certificates of participation or other certificates, shall include a statement that the act was supported under the PAN.

RECORD KEEPING AND JUSTIFICATIONS BY BENEFICIARIES A circle

(i) To keep and update a transaction file with all the data related to the execution of the transaction until its completion, repayment and operation. All supporting documents related to expenses and audits must be kept in the deed file for a period of two (2) years, from December 31. It will follow the submission of the bills which include the final cost of the completed transaction. The DA informs the beneficiary of the start date of the document availability period upon completion of the transaction. The above data and supporting documents are kept either in the form of originals. Or updated copies of the originals. Or in commonly accepted data carriers. This includes electronic versions of original documents or documents that exist only in electronic form.

(ii) To notify the competent Special Management Service of the EP (or alternatively to the EP) the form EI.1_6 "Status of keeping the Act file", which, among other things, records:

• The identity details and the address of the entities in which data and documents are kept.
• The form in which they will be kept, at the latest with the submission of the first Expenditure Declaration Form.

(iii) To comply with more specific conditions or restrictions set by the special institutional framework for the implementation of the act or set by the Special Management Service of the EP (or alternatively the EF). 152/152 with the co-financing of Greece and the European Union.

(iv) To observe the following long-term commitments, in order for the acts to maintain the right to the contribution of the Funds:

Terms (Round A) for the Decision of Inclusion

a) For operations of investment in infrastructure or productive investment, within five (5) years from the final payment or within the period defined in the rules on state aid, the following shall not occur:

• Cessation or relocation of a production activity outside the program area
• Changing the ownership status of an infrastructure item which gives a company or public body an undue advantage
• Material change affecting the nature, objectives or application of the terms that could undermine the original objectives.

b) Other long-term commitments defined by the Special Management Service of the EP (or alternatively the EP). Or they are determined by the institutional framework that governs the act.

Compliance with long-term obligations is confirmed, after the completion of the act, with administrative or on-site verifications by the D.A. or EF. (In the event that the obligation to comply with the long-term commitments is transferred to another entity, it is identified and the obligation concerns this entity).