ANNEX 9 (A) (B) (2) (12) (14)U.K.CALCULATION OF THE AVERAGE ANNUAL COST OF BENEFITS IN KIND(Articles 4 (9), 94 (3) (a) and 95 (3) (a) of the implementing Regulation)

A.BELGIUMU.K.

The general social security scheme shall be taken into consideration when calculating the average annual cost of benefits in kind.

However, for the purposes of applying Articles 94 and 95 of the implementing Regulation to cases in which Article 35 (2) of the Regulation applies, the scheme for compulsory health care insurance for self-employed persons shall be taken into consideration when calculating the average annual cost of benefits in kind.

[F1B. CZECH REPUBLIC U.K.

The general health insurance system shall be taken into consideration when calculating the average annual costs of benefits in kind.]

[F2C. DENMARK] U.K.

The average annual costs of benefits in kind shall be calculated by taking into account the schemes set up by the law on the public health service, the law on hospital and, in respect of the cost of rehabilitation, the law on social assistance.

[F2D. GERMANY] U.K.

[F3The average annual cost of benefits in kind shall be calculated by taking into account the general scheme.]

[F4E. ESTONIA U.K.

The average annual cost of benefits in kind shall be calculated by taking into consideration the benefits provided in accordance with Health Insurance Act, Health Services Organisation Act and Art.12 of Social Welfare Act (provision of prosthetic, orthopaedic and other appliances).]

[F4F. GREECE U.K.

The general social security scheme administered by the Ίδρυμα Κοινωνικών Ασφαλίσεων — Ενιαίο Ταμείο Ασφάλισης Μισθωτών (ΙΚΑ — ΕΤΑΜ) (Social Insurance Institute — Unified Insurance Fund for Employees (ΙΚΑ — ΕΤΑΜ)) shall be taken into consideration when calculating the average annual cost of benefits in kind.]

[F2G. SPAIN] U.K.

The annual average cost of benefits in kind is calculated by taking into consideration the benefits granted by the National Health Service of Spain.

[F2H. FRANCE] U.K.

The general social Security scheme shall be taken into consideration when calculating the average annual cost of benefits in kind.

F5F.GREECEU.K.

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[F6 [F2I. IRELAND] U.K.

The average annual cost of benefits in kind shall be calculated by taking into consideration the benefits in kind (health services) provided by the Health Boards/Authority mentioned in Annex 2, in accordance with the provisions of the Health Acts 1947 to 1970.]

[F2J. ITALY] U.K.

The average annual cost of benefits in kind shall be calculated by taking into account the benefits granted by the national health service in Italy.

[F1K. CYPRUS U.K.

The average annual cost of benefits in kind shall be calculated by taking into consideration the benefits provided by the Government Health Services in Cyprus.

L. LATVIA U.K.

The average annual cost of benefits shall be calculated by taking into consideration the benefits in kind (health services) administered by the State Compulsory Health Insurance Agency.

M. LITHUANIA U.K.

Calculation of the cost of average annual benefits in kind is based on the provisions of the Law on Health Insurance.]

[F2N. LUXEMBOURG] U.K.

All sickness funds and the sickness funds' association shall be taken into consideration when calculating the annual average cost of benefits in kind.

[F1O. HUNGARY U.K.

The average annual cost of benefits in kind shall be calculated by taking into consideration the general health insurance scheme and the health care expenditures on benefits provided in accordance with the provisions of the Health Act.

P. MALTA U.K.

Calculations of the average annual cost of benefits in kind shall be calculated by taking into consideration the benefits provided under the National Health Scheme.]

[F2Q. NETHERLANDS] U.K.

The general social security scheme shall be taken into consideration when calculating the average annual cost of benefits in kind.

A reduction shall, however, be made to allow for the effects of:

1.

invalidity insurance (arbeidsongeschiktheidsverzekering, WAO);

2.

insurance against special sickness costs (verzekering tegen bijzondere ziektekosten, AWBZ).

[F2R. AUSTRIA] U.K.

[F7The average annual cost of benefits in kind shall be calculated by taking into consideration:

1.

the benefits provided by the Gebietskrankenkassen (Regional Funds for Sickness Insurance);

2.

the benefits provided by hospitals for which a Landesfonds (regional fund) is responsible;

3.

the benefits provided by other hospitals covered by the agreement between the Hauptverband der österreichischen Sozialversicherungsträger (Main Association of Austrian Social Insurance Institutions) and the Wirtschaftskammer Österreich (Austrian Chamber of Commerce) applying on 31 December 2000 , and

4.

the benefits provided by the Fonds zur Mitfinanzierung der In-vitro-Fertilisation (In Vitro Fertilisation Cofinancing Fund), Vienna.]

[F1S. POLAND U.K.

The average annual cost of medical benefits in kind is calculated by taking into consideration the benefits provided under the general health insurance scheme.]

[F2T. PORTUGAL] U.K.

The annual average cost of benefits in kind is calculated by taking into consideration the benefits provided by the official Health Services.

[F1U. SLOVENIA U.K.

The annual average cost of benefits in kind shall be calculated by taking into consideration the general health care programme.

V. SLOVAKIA U.K.

The average annual cost of benefits in kind shall be calculated by taking into consideration the costs provided for health care purposes within the health insurance scheme.]

[F2W. FINLAND] U.K.

The average annual cost of benefits in kind shall be calculated by taking account the schemes of public health and hospital services and the refunds under the sickness insurance and rehabilitation services provided byKansaneläkelaitosFolkpensionsanstalten (Social Insurance Institution), Helsinki.

[F2X. SWEDEN] U.K.

The annual average cost of benefits in kind is calculated by taking into consideration the benefits provided under the national social insurance scheme.

[F2Y. UNITED KINGDOM] U.K.

The average annual cost of benefits in kind shall be calculated by taking into consideration the benefits provided by the National Health Service of the United Kingdom.