‘(b)

the implementation of legislation strengthening the fiscal framework. This should, in particular, include the establishment of a medium-term fiscal framework, the creation of a compulsory contingency reserve in the budget corresponding to 5 % of total appropriations of government departments, other than wages, pensions and interest, the creation of stronger expenditure monitoring mechanisms and the establishment of a budget office attached to Parliament;’;

‘(k)

a better management of public assets, with the aim of raising at least EUR 7 billion during the period 2011-2013, of which at least EUR 1 billion in 2011 and proceeds from the sale of assets (real estate and financial assets) shall be used to redeem debt and will not reduce the fiscal consolidation efforts to comply with the deficit ceilings in Article 1(2);’;

‘(m)

a decree disallowing local governments to run deficits at least until 2014; reduction in transfers to local government in line with planned savings and transfers of competences;’;

‘(o)

implementation of a uniform e-prescribing system; publication of the complete price list for the medicines in the market; application of the list of non-reimbursed medicines and of the list of over-the-counter medicines; publication of the new list of reimbursed medicines using the new reference price system; the use of the information made available through e-prescribing and scanning for the collection of rebates from pharmaceutical companies; introduction of a monitoring mechanism allowing for pharmaceutical expenditure to be assessed on a monthly basis; enforcement of co-payments for regular outpatient services of EUR 5 and extension of co-payments to unwarranted visits to emergency departments; publication of audited accounts for hospitals and health centres; and creation of an independent taskforce of health policy experts whose task is to produce, by end May 2011, a detailed report for an overall reform of the health system aimed at improving efficiency and effectiveness in the health system;’;

‘(q)

further reduction in operational expenditure by at least 5 % yielding savings of at least EUR 100 million;

(r)

further reduction in transfers yielding savings for the government as a whole of at least EUR 100 million. The beneficiary public entities will ensure the concomitant reduction in expenditure so that there is no accumulation of arrears;

(s)

means-testing of family allowances from January 2011 on yielding savings of at least EUR 150 million (net of the respective administrative costs);

(t)

reduction in the purchase of military equipment (deliveries) by at least EUR 500 million compared to the actual 2010 level;

(u)

reduction in pharmaceutical expenditure by social security funds by EUR 900 million owing to an additional reduction in drug prices and new procurement procedures and by hospitals (also including expenditure in equipment) by at least EUR 350 million;

(v)

changes in the management, pricing and wages of public enterprises yielding savings of at least EUR 800 million;

(w)

equalisation of taxation on heating oil and diesel oil after 15 October 2011, with the aim of fighting fraud and yielding at least EUR 400 million in 2011 net of specific measures to protect the less prosperous population strata;

(x)

increase in the reduced rates of VAT from 5,5 % to 6,5 % and from 11 % to 13 %, yielding at least EUR 880 million and reduction in the VAT rate applicable to medicines and hotel accommodation from 11 % to 6,5 % with a cost not exceeding EUR 250 million, net of savings for social security funds and hospitals that result from the lower VAT rate on medicines;

(y)

intensification of the fight against smuggling on fuel (at least EUR 190 million);

(z)

increase in court trial fees (at least EUR 100 million);

(aa)

implementation of an action plan to accelerate the collection of tax arrears (at least EUR 200 million);

(bb)

speeding up tax penalty collection (at least EUR 400 million);

(cc)

collection of revenue that results from the new framework of tax disputes and trials (at least EUR 300 million);

(dd)

revenue from the renewal of telecommunication licences that are about to expire (at least EUR 350 million);

(ee)

revenue from concessions (at least EUR 250 million);

(ff)

a restructuring plan for the Athens transportation network (OASA). The objective of the plan shall be to reduce operational losses of the company and make it economically viable. The plan shall include cuts in operational expenditure of the company and tariff increases. The required actions shall be implemented by March 2011;

(gg)

an act that limits recruitment in the whole general government to a ratio of not more than one recruitment for five retirements or dismissals, without sectoral exceptions, and including staff transferred from public enterprises under restructuring to government entities;

(hh)

acts to strengthen labour market institution and establish that: firm-level agreements prevail over those under sector and occupational agreements without undue restrictions; firm-level collective agreements are not restricted by requirements regarding the minimum size of firms; the extension of sector and occupational agreements to parties not represented in negotiations is eliminated; the probationary period for new jobs is extended; temporal limits in the use of temporary working agencies are eliminated; impediments for greater use of fixed-term contracts are removed; the provision that establishes higher hourly remuneration to part-time workers is eliminated; and a more flexible working-time management including part-time shift work is allowed for.’;

‘(c)

clearance of arrears accumulated in previous years;

(d)

a multiannual plan of structural fiscal consolidation including measures of at least 5 % of GDP that will ensure the deficit targets up to 2014;

(e)

an anti-evasion plan which includes quantitative performance indicators to hold revenue administration accountable; legislation to streamline the administrative tax dispute and judicial appeal processes and the required acts and procedures to better address misconduct, corruption and poor performance of tax officials, including prosecution in cases of breach of duty;

(f)

a detailed action plan with a timeline to complete and implement the simplified remuneration system;

(g)

improvement in the accounting and billing systems of hospitals, through: finalising the introduction of double-entry accrual accounting systems in all hospitals; the use of the uniform coding system and a common registry for medical supplies; the calculation of stocks and flows of medical supplies in all the hospitals using the uniform coding system for medical supplies; the collection of co-payments from patients in all National Health System facilities; and the timely invoicing of treatment costs (no later than 2 months) to Greek social security funds, other Member States and private health insurers; and ensure that at least 50 % of the volume of medicines used by public hospitals by the end of 2011 is composed of generics and off-patent medicines by making it compulsory for all public hospitals to procure pharmaceutical products by active substance;

(h)

with the aim of fighting waste and mismanagement in state-owned companies and yield fiscal savings of at least EUR 800 million, Greece shall adopt an act by the end February 2011 that: cuts primary remuneration in public enterprises by at least 10 % at company level; limits secondary remuneration to 10 % of primary remuneration; establishes a ceiling of EUR 4 000 per month for gross earnings (12 payments per year); increases urban transport tariffs by at least 30 %; increases other tariffs; establishes actions that reduce operational expenditure in public companies between 15 % to 25 %; and adopts an act for the restructuring of the OASA by March 2011;

(i)

a new regulatory framework to facilitate the conclusion of concession agreements for regional airports;

(j)

establishment of an independent taskforce of education policy aiming at increasing the efficiency of the public education system (primary, secondary and higher education) and reach a more efficient use of resources;

(k)

adoption of a law to establish the Single Public Procurement Authority in line with the Action Plan.’;

‘(b)

assessment of the results of the first phase of the independent functional review of central administration, including the operational policy recommendations and completion of the review of existing social programmes;’;

‘(h)

further promotion of the use of generic medicines through compulsory e-prescription by active substance.’;

‘(a)

the inclusion in the draft budget for 2012 of fiscal consolidation measures amounting to at least 2,2 % of GDP. The budget shall, in particular, include the following measures (or in exceptional circumstances, measures yielding comparable savings): further broaden the VAT base by moving goods and services from a reduced to a normal rate (with the aim of collecting at least an additional EUR 300 million); reduce public employment in addition to the rule of one recruitment for every five retirements in the public sector (with the aim of saving at least EUR 600 million); establish excise duties for non-alcoholic beverages (for a total amount of at least EUR 300 million); expand the real estate tax by updating asset values (in order to create at least EUR 200 million in extra revenue); reorganise sub-central governments (aiming at generating at least EUR 500 million in savings); introduce a nominal freeze on pensions; increase efficiency of the presumptive taxation of professionals (with the aim of collecting at least EUR 100 million); reduce transfers to public undertakings (by at least EUR 800 million) following their restructuring; make unemployment benefits means-tested (with the aim of saving EUR 500 million); and collect further revenues from the licensing of gaming (at least EUR 225 million in the sale of licences and EUR 400 million in royalties);’;

‘(d)

a hospital case-based costing system to be used for budgeting purposes from 2013 on;

(e)

acts to implement the operational recommendations of the first phase of the functional review of public administration at central level and of the full review of existing social programmes;

(f)

the Single Public Procurement Authority starts its operations with the necessary resources to fulfil its mandate, objectives, competences and powers as defined in the Action Plan.’.