ANNEX 9 (A) (B) (2) (12) (14)CALCULATION OF THE AVERAGE ANNUAL COST OF BENEFITS IN KIND

(Articles 4 (9), 94 (3) (a) and 95 (3) (a) of the implementing Regulation)

F1F.GREECE

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.