Article 24 of the fifth Article of Law 3607/2007 (Government Gazette, Series I, No 245) on the strategic plan of IDIKA AE is replaced as follows:

"Article 24
Strategic and operational plan
1. The Company prepares and submits, by decision of the Board of Directors, for approval to the General Meeting, its strategic and operational plans, following a joint recommendation of the Directorates-General for Financial Services of the supervising Ministries, in accordance with paragraph 5 of Article 24 of Law 4270/2014 (A΄ 143). Each strategic and operational plan identifies specific directions for improving economic results with directly applicable criteria and includes efficiency and quality indicators to serve the citizen. Each strategic and operational plan shall contain a specific reference and document the need to recruit staff, its estimated cost and how it will be covered. The approved strategic and operational plans shall be communicated to the Directorate-General for Fiscal Policy and Budget of the State General Accounting Office and to the Directorates-General for Financial Services of the Ministries of Digital Governance and Health.
2. The strategic plan is four-year, is drawn up in accordance with the budgetary objectives of the Multiannual Financial Programming (MFF) and the guidelines of the supervising Ministries, is approved after the adoption of the PIF, sets out the long-term basic objectives for the fulfilment of the Company's objectives, the methods for their implementation, the determination of the total cost and the method of financing the individual actions, as well as its interconnection with the corresponding sectoral plan of the Ministries of Digital Governance and Health.
3. The strategic plan shall be specified in individual annual operational plans for its implementation, during the rolling period of four (4) years referred to in Article 43(1)(g΄) of Law 4270/2014, specifying the annual financial targets, as reflected in the approved annual budget of the Company and the guidelines of the Ministries of Digital Governance and Health, and describing the actions of each business or operational unit, directorate or sector, for each management period and in total for its entire duration.
In particular, the operational plan for each of the years of duration of the strategic plan shall include:
a) the objectives pursued by the Company and the Board of Directors, expressed in amounts and percentages;
the actions and the choice of means to achieve the objectives;
the conditions and assumptions for achieving the objectives;
the internal procedures for monitoring, evaluating and monitoring the achievement of those objectives;
the definition of capital needs and the sources of their financing;
investment needs and investment plan;
g) the conditions and actions for the internal restructuring of the Company's structures and the change of the corporate culture,
the approved budget;
the annual financial, qualitative and operational indicators;
j) the obligations towards the service providers and the compensation provided for;
proposals to limit the Company's operating costs and increase profits; and
the interconnection of the business plan with the corresponding strategic plan or other individual business plans of the Company.