Based on paragraph 5a of the Ministerial Decision (172/10.01.2006) referring to the Published Condensed Financial Information of companies which prepare Annual Financial Statements according to the adopted by the European Union, International Financial Reporting Standards, it is stated that:

The matters of emphasis which are reported in the Audit Report of the Certified Auditors Accountants refer to:
a) the probable tax obligations of the Bank and its subsidiaries for the unaudited tax years and
b) the probability that the recorded provision in respect of employee defined benefit obligations may be amended upon the realization of the economic study that is to be carried out by the relevant ministry according to Law 3371/2005 which is to determine the obligation of each employer