3^rd December 2021

ANNOUNCEMENT

Obligation to submit the annual financial reports for the financial year 2021 using the European Single Electronic Format (ESEF)

The Hellenic Capital Market Commission and the Athens Stock Exchange, following the optional postponement, in the context of the recovery measures from the COVID-19 coronavirus pandemic, by one year of the implementation of the European Single Electronic Format (hereinafter the "ESEF"), for the preparation of the annual financial reports by issuers with securities listed on a regulated market in Greece (hereinafter the "Issuers"), would like to highlight the following:

Issuers whose securities are admitted to trading on a regulated market in the European Union are required to prepare their annual financial reports in accordance with the ESEF in order to facilitate the accessibility, analysis and comparability of financial reporting at European Union level.

In particular:

• All annual financial reports should be prepared in XHMTL format.

• With respect to consolidated financial statements under the International Financial Reporting Standards (hereinafter 'IFRS'), the financial information included in the Balance Sheet, Statement of Financial Position, Statement of Changes in Equity and Cash Flow Statement, should be marked up with XBRL tags (XBRL tags), in accordance with the ESEF Taxonomy (hereinafter "ESEF Taxonomy").

• From financial year 2023 onwards, the notes to the consolidated financial statements under IFRS should also be tagged with XBRL tags using "XBRL block tags".

The technical specifications for the ESEF, including the ESEF Taxonomy, are set out in the Regulatory Technical Standards (hereinafter the "RTS") of the ESEF, developed by ESMA and should be applied by all Issuers.

For more information on the ESEF, Issuers can refer to the dedicated ESEF page on ESMA's website, which includes relevant video tutorials. Also, on the website of Global LEI Foundation is posted an example of an annual financial report, in accordance with the RTS specifications for the ESEF and with the instructions provided by ESMA in the ESEF Reporting Manual.

It is noted that the annual financial reports according to the ESEF should be subject to the mandatory regular audit by statutory auditors.

The Athens Stock Exchange and the Hellenic Capital Market Commission have adapted their systems to receive the annual financial reports of the Issuers in accordance with the ESEF.

In particular:

• The submission and publication of the required files according to the ESEF (XHTML/iXBRL) is available on the HERMES system of the Athens Stock Exchange.

• The submission of the required files according to the ESEF (XHTML/iXBRL) is available on the Data Submission Portal by Supervised Entities of the Hellenic Capital Market Commission, following the same procedure as the submission of the pdf file.

It is noted that with regard to the annual financial report for the financial year 2021, the first year of the ESEF implementation, for the purposes of ensuring the quality of financial reporting, Issuers will also submit their annual financial reports in the current format to the Athens Stock Exchange (pdf and xml) and the Hellenic Capital Market Commission (pdf).

Finally, for Issuers who prepare an annual financial report in English besides Greek, it is noted that this annual report is also prepared in accordance with the ESEF.

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