Law No.

80 for 2002
Promulgating the Anti-Money Laundering Law
And its Amendments1

In the Name of the People,

The President of the Republic,
The People's Assembly has passed the following Law, and we hereby
promulgate it;

Article (I)
Provisions of the accompanying Anti-Money Laundering Law shall come into
force.

Article (II)
The Prime Minister shall issue the Executive Regulations of the accompanying
Law, within three months as of the date of its publication.

Article (III)
This Law shall be published in the Official Gazette and shall come into force as
of the day following the date of its publication.
This Law shall be stamped with the State’s Seal and shall be enforced as one of
its laws.

1
-Published in the Official Gazette, on 22 May 2002, Issue No. 20 (bis). The Law was amended by the following
laws:
- Law No. 78 for 2003 (Official Gazette, Issue No. 23 bis, on 8 June 2003).
- Law No. 181 for 2008 (Official Gazette, Issue No. 25 bis, on 22 June 2008).
- Law No. 36 for 2014 (Official Gazette, Issue No. 20 Continued (A), on 15 May 2014).
- Law No. 17 for 2020 (Official Gazette, Issue No. 10 bis (B), on 11 March 2020)
- Law No. 154 for 2022 (Official Gazette, Issue No. 30 bis (A), on 28 July 2022)
 The Anti-Money Laundering Law

Article (1)2
In applying the provisions of this Law, the following words and phrases shall
have the meanings ascribed thereto:

A) Funds and Assets3:

All physical and virtual assets, and economic resources, including oil and other
natural resources, possessions, national or foreign currencies, securities and
commercial papers, regardless of their value, type, or the method through which
they were obtained, whether tangible or intangible, moveable or immobile, and
the documentations, records, legal and other instruments that document any of
the previous in whichever form, including digital and electronic forms, and all
the rights related to them, including banking credit, travel checks, banking
checks, documentary credits, and any of their profit or revenue or any other
income source related to these funds or assets, or any other assets designed to use
them to later provide funds or products or services, including virtual assets of
digital value which can be circulated or transferred or electronically transferred,
and can be used as a payment or investment instrument.

B) Money Laundering:
Any of the conducts stipulated in Article (2) of this Law.

C) Predicate Offence:
Every act that constitutes a felony or a misdemeanor under the Egyptian law,
whether committed inside or outside the country when it is punishable in both
countries.

D) Proceeds:
Funds resulted or yielded, directly or indirectly, from committing any of the
predicate offenses

2
Replaced as per Presidential Decree by Law No. 36 for 2014
3
Replaced as per Presidential Decree by Law No. 17 for 2020
 E) The Unit:
The Egyptian Money Laundering and Terrorist Financing Combating Unit

F) Financial Institutions:
1. Banks operating in Egypt, their branches abroad, and branches of foreign
banks operating in Egypt;
2. Foreign exchange companies and other entities licensed to deal in foreign
currencies;
3. Entities engaged in money transfers activities;
4. Entities engaged in securities;
5. Entities engaged in receiving money;
6. The National Post Authority and its financial services;
7. Entities conducting mortgage activities and entities dealing in mortgage-
related securitization;
8. Entities undertaking financial leasing activities;
9. Entities engaged in factoring activities;
10.Entities undertaking any type of insurance activities, private insurance
funds, and insurance brokerage activities;
11.Entities engaged in the field of central depositing and registration of
Securities
12.Any other entity practicing professionally - for or on behalf of a client -
one or more of the licensed activities of financial institutions mentioned in
this paragraph;
13.Other entities to be specified by a Prime Minister Decree, determining their
obligations and the entities responsible for their supervision thereof;
This is applicable whether the activities prescribed in this Article are undertaken
by legal or natural persons.

G) Non-Financial Businesses and Professions:

1. Real estate agents; when performing transactions for the benefit of their
clients by buying or selling real estate.
2. Dealers of precious metals and stones, when carrying out any cash
transactions with their clients equal to or exceeding the limits ascribed in
the Executive Regulations
 3. Lawyers and accountants, whether engaged in the profession individually
or as partners or professionals in a company practicing this profession,
when preparing or executing operations for their clients in respect to the
following activities:
a. Buying and selling of real estate;
b. Managing funds, assets, or securities;
c. Managing of financial accounts, saving accounts or securities accounts;
d. Organizing contributions for the establishment, operation, or management
of companies;
e. Establishing, operating, or managing of legal persons or legal
arrangements, and buying or selling of commercial entities;
4. Gambling clubs, including those which activities are carried out through
the Internet and on board ships, when their customers carry out financial
transactions equal to or exceeding the limit determined by the executive
regulations.
5. Other professions and businesses which their obligations, specializations
and their supervisory authorities are bound to a decree issued by the Prime
Minister.
The executive regulations of the law determine the rules for these
professions and businesses.

H) Bearer Negotiable Instruments:

cash instruments that are in the form of a document that belongs to its bearer, and
other kinds of negotiable instruments, such as checks of any kind, auricular bonds
and payment orders, either belongs to the bearer or given to him with no
restrictions, or issued to a fictitious beneficiary; or in another form where
ownership is transferred by handling, as well as instruments signed by the
withdrawer, and does not include the name of the beneficiary.

I) The Competent Minister:

The Prime Minister or any minister authorized thereby.
 J) Authorities4:
The authorities concerned with combating money laundering and related
predicate offences or terrorism financing determined by the executive regulations
of this law

K) Law Enforcement Agencies5:

Agencies which functions, by Law, include the combating of, investigating, and
collecting evidence to all crimes, including crimes of money laundering,
terrorism financing, and predicate offences.

L) Parallel Financial Investigations6:

Conducting investigations related to the financial aspects of a criminal activity
with the aim of identifying the scope of the criminal networks or the scope of the
crime, and identifying, and tracing the criminal proceeds and terrorist funds, or
any other assets that are subject to confiscation, and the development of evidence
that can be used in the criminal procedures.

Article (2)7
He is considered a perpetrator of the crime of money laundering, whoever knew
that the money or assets are derived from a predicate offense and deliberately
committed any of the following:
a) Transfer or transmit the proceeds, with the intention of concealing the
funds, disguising its nature, source, location, owner, or rightful holder,
changing its reality, or preventing such discovery, or impeding access to
the perpetrator of the predicate offence.
b) Gain, acquire, use, manage, save, replace, deposit, secure, invest,
manipulate, conceal, or disguise the true nature, source, location,
disposition, movement, ownership or rights of proceeds.

Article (3)
An independent unit of a special nature shall be established within the Central
Bank of Egypt to combat money laundering and terrorism financing8, wherein the

4
Added as per Presidential Decree by Law No. 17 for 2020
5
Added as per Presidential Decree by Law No. 154 for 2022
6
Added as per Presidential Decree by Law No. 154 for 2022
7
Replaced as per Presidential Decree by Law No. 36 for 2014
8
The phrase “terrorism financing” was added as per Presidential Decree by Law No. 36 for 2014
concerned entities shall be represented. The Unit shall assume the responsibilities
prescribed under this Law.

The Unit shall have a Board of Trustees, whose Chair shall be of Judicial
expertise of no less than 15 years in the Court of Cassation, or one of the Courts
of Appeal. Members of the Board shall include:9
1. A representative of the Public Prosecution, assigned by the Public
Prosecutor.
2. Deputy Governor of the Central Bank of Egypt, assigned by the Governor.
3. Deputy Head of the Financial Regulatory Authority, assigned by the Head
of the Authority.
4. Chairman of the Council of Ministers’ Advisors
5. A representative of the Federation of Egyptian Banks, nominated by the
Federation
6. Expert of Economic Affairs, assigned by the Prime Minister
7. Executive Manager of the Egyptian Money Laundering and Terrorism
Financing Combating Unit

The Unit shall be provided with a sufficient number of expert members of the
Judicial Authority1 and specialists in the
0 fields related to the enforcement of the

provisions of this Law, and staffed with qualified and trained employees.1

The President of the Republic shall issue a decree on the formation of the Board
of Trustees and the appointment of its Chair. The Decree will specify the
operation system of the Board of Trustees and its functions, and the management
system of the Unit, without being restricted by any rules or by-laws applicable to
the government, the public sector, and the public enterprise sector. 1 2

9
Added as per Presidential Decree by Law No. 154 for 2022
1 0
The phrase “from members of the Judicial Authority” was added as per Presidential Decree by Law No. 36
for 2014
1
Amended as per Presidential1Decree by Law No. 154 for 2022
1
Amended as per Presidential2Decree by Law No. 154 for 2022
Article 3 (bis.)1 3

The Unit shall have an Executive Manager appointed by a Decree issued by the
Chairman of the Board of Trustees, after the approval of the Board. The Decree
shall identify his responsibilities, job functions, and his finances.

Article (4)
The Unit shall be responsible for receiving reports from financial institutions and
non-financial businesses and professions concerning transactions suspected of
being proceeds or involving money laundering or terrorism financing, or the
attempt to commit these operations1 . 4

The Unit shall establish a database for all available information, and it is
permitted to make such information accessible1 to Judiciary authorities5 and any
other competent authorities responsible for the enforcement of this Law; and shall
exchange such information and coordinate with the supervisory authorities of the
State, and with competent authorities in foreign countries and international
organizations, in accordance with the provisions of international treaties to which
Egypt is a party, or according to the principle of reciprocity.

Article (5)
The Unit shall undertake investigation and examination of reports and
information received thereby concerning transactions suspected of being
proceeds or1 involving money laundering
6 or terrorism financing, and shall
inform the public prosecution of the indications revealed by investigation as to
the commitment of any of the crimes stipulated in this Law.

The provisions stipulated in Articles 208 (bis A), 208 (bis B), 208 (bis C), and
208 (bis D) of the Code of Criminal Procedures apply to the crimes of money
laundering and terrorism financing, and the Unit may request from the
investigative authorities to take the provisional measures stipulated in the
mentioned articles.1 7

1 3
Added as per Presidential Decree by Law No. 154 for 2022
1
Replaced as per Presidential 4Decree by Law No. 36 for 2014
1
The phrase “it is permitted to5 make them accessible” replaced the phrase “shall establish the means ensuring
that” as per Presidential Decree by Law No. 36 for 2014
1 6
The phrase “of being proceeds or” is added as per Presidential Decree by Law No. 36 for 2014
1
Replaced as per Presidential 7Decree by Law No. 36 for 2014
Provisions of the last paragraph of Article (98) of Law No. 88 for 2003
Promulgating the Law on the Central Bank, the Banking Sector and Money, shall
apply to money laundering, terrorism and terrorism financing crimes.

Article (6)1 8

Personnel of the Unit who are designated by a Minister of Justice decree, upon
the request of the competent Minister, shall have the capacity of law enforcement
officers with respect to the crimes stipulated in this Law as related to their job
duties.

Article (7)1 9

Supervisory authorities on financial institutions and non-financial businesses and

professions shall establish and provide adequate measures for ensuring that these
financial institutions and non-financial businesses and professions comply with
the systems and rules stipulated by the Law for combating money laundering and
terrorism financing, including the reporting of transactions suspected of being
proceeds or involving money laundering or terrorism financing. Such authorities,
financial institutions, and non-financial businesses and professions shall provide
the Unit with the data, information, and statistics necessary for carrying out its
duties, in accordance with the procedures set by the Unit.

The Unit shall establish and configure the means necessary to ensure the
compliance of all financial institutions and non-financial businesses and
professions – which are not under the supervision of the authorities mentioned in
the first paragraph of this article in relation to combating money laundering and
terrorism financing – and the systems and rules related to this matter, including
stipulating the rules and regulations related to combating money laundering and
terrorism financing.

The Unit shall follow up the authorities, financial institutions and non-financial
businesses and professions indicated in this Article with respect to the compliance
stipulated in the first paragraph of this article.

And in all cases, competent authorities shall report to the Unit any available
information regarding money laundering and terrorism financing crimes, actions
taken related thereto, and the results thereof.

1
Replaced as per Presidential 8Decree by Law No. 36 for 2014
1
Replaced as per Presidential 9Decree by Law No. 36 for 2014
And all of this in accordance with the provisions stipulated in the Executive
Regulations.

Article (8)2 0

Financial institutions and non-financial business and professions shall report to

the Unit financial transactions suspected of being proceeds or involving money
laundering or terrorism financing, as well as attempts to conduct such
transactions, regardless of their value. they shall establish systems adequate for
enforcing customer due diligence procedures, and other rules and procedures
related to combating money laundering and terrorism financing issued by the
Unit.
And all of this in accordance with the provisions stipulated in the Executive
Regulations.

Article (9)2 1

Financial institutions and non-financial business and professions shall maintain

records and documents for domestic and international financial transactions that
contain sufficient data for identifying such transactions. They shall keep such
records, and documents and records on customers and beneficial owners data,
whether they be natural or legal persons, for a period not less than five years from
the date of completing the transaction with the financial institution, or from the
date of closing the account, as the case may be, and in case neither the Unit nor
the investigative authorities requested that they would be kept for a longer
duration. Financial institutions and non-financial businesses and professions
shall update such data periodically and provide access to such records and
documents to judicial authorities, when requested.

Financial institutions and non-financial businesses and professions may maintain

microfilm copies instead of originals for the period referred to, and such copies
shall have the authenticity of the originals in matters related to proof, if prepared,
maintained, and retrieved in accordance with the rules to be issued by the Unit.

2
Replaced as per Presidential 0Decree by Law No. 36 for 2014
2
Replaced as per Presidential 1Decree by Law No. 36 for 2014
Article 9 (bis.)2 2

All authorities are required to keep related comprehensive statistics that ensure
the effectiveness of the anti-money laundering and terrorism financing systems,
and this is in accordance with what is stipulated in the executive regulations of
this law.

Article 9 (bis. 1)2 3

Financial institutions, designated non-financial businesses and professions, and

any natural or legal person, who can possess funds or other assets related to the
listed persons or entities as per the United Nations Council Resolutions in relation
to terrorism financing or the proliferation of weapons of mass destruction, are
obliged to implement the mechanisms issued by the Unit to enforce these
Resolutions. This is to enforce article (21) of this law, including the freezing and
abstaining from providing those persons or entities with any financial services.

The mechanisms issued by the Unit, in enforcing paragraph one of this article,
shall be published in the Egyptian Gazette.

Article (10)2 4

Criminal and civil liability shall not apply to any person who, in good faith, fulfils
the obligation of reporting to the Unit any suspicious transactions subject to the
provisions of this Law, or provides information or data thereon in violation of the
rules imposed to ensure its confidentiality.

The Executive Regulations shall set the procedures of applying these provisions
in this regard.

Article (11)
It shall be prohibited to disclose to a customer, beneficiary, or any person other
than the authorities and entities responsible for enforcing the provisions of this
Law any of the reporting, investigation, or examination procedures taken with
regard to financial transactions suspected of being proceeds or2 involving money 5

laundering or terrorism financing or any information related thereto.

2 2
Added as per Presidential Decree by Law No. 17 for 2020
2 3
Added as per Presidential Decree by Law No. 154 for 2022
2
Replaced as per Presidential 4Decree by Law No. 36 for 2014
2 5
The phrase “being proceeds or” is added as per Presidential Decree by Law No. 36 for 2014
Article (12)2 6

Without prejudice to the Law regulating the Central Bank and the Banking
System2 , any passenger, upon 7 entering or exiting the country, shall declare to

the customs authorities any amounts he/she carries of foreign currencies, and
negotiable bearer instruments. Declaration shall be made in accordance with the
rules and procedures to be set by the Executive Regulations.

Personnel of Customs Authorities, with Law enforcement capacity, may, in case

of failure to declare, or providing false information, question the violator about
the source of such possessions of the referred to foreign currency, and negotiable
bearer instruments, and the purposes of their use.

Such authorities shall take measures for seizing the foreign currency, and
negotiable bearer instrument in the cases stipulated in the previous paragraph, and
where there are serious indications of involving money laundering or terrorism
financing, provided that such authorities report the procedures taken thereby to
the competent authorities to take the necessary action in their regard.

Article (13)
Without prejudice to any severer penalty stipulated under the Penal Code or any
other law, crimes stated in the following Articles shall be punishable by the
penalties stipulated therein.

Article (14)2 8

Any person who commits, or attempts to commit, the money laundering crime
stipulated in article (2) of this law shall be imprisoned for a period not exceeding
7 years, and fined a sum twice the amount of money subject to the crime.
This crime shall be excluded from application of the provisions of paragraph two
of Article (32) of the Penal Code.

2
Replaced as per Presidential 6Decree by Law No. 36 for 2014
2
The Phrase “Articles (116) of7 Law No. 88 for 2003 Promulgating the Law of the Central Bank, the Banking
system, and Money” was replaced as per Presidential Decree by Law No. 154 for 2022
2 8
Edited as per Presidential Decree by Law No. 17 for 2020
Article 14 (bis.)2 9

A verdict of confiscation of funds or the seized assets that are proceeds3 the
money laundering offence or the predicate offence upon violation of the provision
of Article (2) of this law. the confiscation includes the following:
1- Laundered funds or assets
2- The proceeds, including the income or any other profit resulting from these
proceeds

If the proceeds got mixed with other funds from legitimate sources, a value that
equates the estimated value of the criminal proceeds, or the means used or that
meant to be used in executing the money laundering crimes or related predicate
offences, is to be confiscated.
an additional fine equivalent to the value thereof, where such funds or assets
cannot be seized, or in case of disposal thereof to bona fide third parties.

Article 14 (bis. 1)3 1

Any person violating the provisions of article 12 of this law shall be imprisoned
for a period not exceeding three months, and fined an amount not less than that
used in the crime, and not more than four times its value, or either penalties.

And in all cases, the amounts and commodities subject to the case shall be seized
and confiscated; and if not seized, a fine equating their value shall be applied.

Article (15)3 2

Any person violating any of the provisions of Articles (8, 9 and 11) of this Law
shall be penalized by jail and fined an amount not less than one hundred thousand
Egyptian pounds and not more than five hundred thousand Egyptian pounds, or
either penalties.

Article 15 (bis.)3 3

Any person violating the provisions of article 9 (bis. 1) of this Law shall be
penalized by jail for no more than a year, or fined an amount not less than one

2 9
Added as per Presidential Decree by Law No. 17 for 2020
3
Amended as per Presidential0Decree by Law No. 154 for 2022
3 1
Added as per Presidential Decree by Law No. 17 for 2020
3
Replaced as per Presidential 2Decree by Law No. 36 for 2014
3 3
Added as per Presidential Decree by Law No. 154 for 2022
hundred thousand Egyptian Pounds and not more than three hundred thousand
Egyptian Pounds.

Article (16)3 4

Where the crime is committed by a legal person, the natural person responsible
for actual management of the violating legal person shall be penalized by the
same penalties stipulated for the acts committed in violation of the provisions of
this Law, if knowledge thereof is established, and the crime is committed as a
result of the violation of the job duties of such person.

The legal person shall be fined an amount that is not less than one hundred
thousand Egyptian pounds and not more than five million Egyptian pounds, and
he will be jointly liable to pay any financial penalties and damages, with which a
verdict is issued, if the crime committed in violation of this law is perpetrated by
one of its staff in its name and interest. The court may order suspension of the
activity of the legal person for a named period, or cancel the license that he is
provided to practice the activity.

The court shall ordain publication of the verdict at the expense of the legal person
in two daily widespread newspapers.

Article 16 (bis.)3 5

Without prejudice to the provisions of laws regulating the operations of financial

institutions and non-financial businesses and professions, the regulatory
authorities referred to in article 7 of this law are authorized to take against any of
the institutions or entities operating under their supervision, in the case of
violating any of the legal provisions, or regulations, or legislations, or decisions,
or mechanisms issued in relation to the law, any of the following procedures:
1- Issue a warning
2- Obliging the non-compliant party to remove their violation, and take the
necessary rectifying actions within a defined timeframe.
3- Preventing the non-compliant party from operating, or putting his
operating license on hold, or restricting it or stopping his operating activity,
and this is for a duration that does not exceed a year.

3
Replaced as per Presidential 4Decree by Law No. 36 for 2014
3 5
Edited as per Presidential Decree by Law No. 17 for 2020
And the Executive Regulations are to set the procedures of applying these
provisions.

Article (17)
In case of multiple perpetrators in a money laundering crime, where one of the
perpetrators reports to any of the authorities concerned with enquiry or
investigation on the crime and the other perpetrators, before their first knowledge
thereof, or after knowledge but such a report leads to the arrest of the other
perpetrators or seizure of funds subject of the crime, the court, based upon its
discretion as to fulfillment of the said conditions, shall rule that the reporting
perpetrator be exempted from the penalties of imprisonment and fine stipulated
in the first paragraph of Article (14) of this Law, but not from any of the ancillary
penalties stipulated in the second paragraph of the same Article.

Article 17 (bis.)3 6

Without prejudice to the rights of bona fide – the General Prosecutor and the
Military General Prosecutor may, depending on circumstances, and as per a
request submitted by the chair of the board of trustees of the Unit, in case of
necessity or urgency, order the implementation of precautionary measures that
include freezing or seizure aiming to prevent the disposal of funds or assets
related to money laundering, related predicate offences, or terrorism financing.

Issuing the measures mentioned in the preceding paragraph of this article and
requesting an appeal in regards to them are applied in relation to the provisions
of articles 208 (bis. A) until 208 (bis. E) of the Code of Criminal Procedures.

Article 17 (bis. 1)3 7

Law Enforcement Agencies and Investigative Authorities, in relation to money

laundering cases, related predicate offences and crimes of terrorism financing,
should conduct parallel financial investigations themselves, or assisted by other
relevant agencies that they see fit, to identify the source of funds or assets, if
available.

3 6
Added as per Presidential Decree by Law No. 17 for 2020
3 7
Added as per Presidential Decree by Law No. 154 for 2022
Article (18)3 8

The Egyptian judicial authorities shall cooperate with foreign judicial authorities
in the field of money laundering and related predicate offences, and terrorism
financing crimes, with respect to judicial assistance and representation,
extradition of accused and convicted persons and handing over of items, in
accordance with the rules stipulated in bilateral or multilateral treaties to which
Egypt is a party, or on the basis of the principle of reciprocity.

Article 18 (bis.)3 9

Authorities are obliged, simultaneously or upon the request of competent foreign

authorities, to provide the widest range of international cooperation related to
combating money laundering, related predicate offences, or terrorism financing,
this does not contradict the basic principles of the legal system in the jurisdiction,
and guarantees the confidentiality of that cooperation.

Article 18 (bis. 1)4 0

The authorities use the information obtained through judicial cooperation in the
field of money laundering crimes, related predicate offences, or terrorism
financing, for the purpose for which they were requested, unless they have
obtained a prior authorization from the foreign counterpart authority that
provided the information. In the latter case, it shall inform the authority with
which it cooperated with in a timely manner of using the information obtained
and the effects thereof, and this is in accordance with the provisions stipulated in
the executive regulations of this law.

Article 18 (bis. 2)4 1

Without violating the primary principles of the legal framework of the

jurisdiction, requests for mutual legal assistance are not to be rejected based on
provisions of confidentiality related to financial institutions, or because the crime
includes any tax related matters.

Article 18 (bis. 3)4 2

3 8
The phrase “and related predicate offences” is added after the phrase “money laundering” as per Presidential
Decree by Law No. 17 for 2020
3 9
Added as per Presidential Decree by Law No. 17 for 2020
4 0
Added as per Presidential Decree by Law No. 17 for 2020
4 1
Added as per Presidential Decree by Law No. 17 for 2020
4 2
Added as per Presidential Decree by Law No. 17 for 2020
Entities may conduct inquires on behalf of competent foreign authorities, and
exchange the widest range of the information obtained. This is to be applied
without violating the primary principles of the legal framework of the jurisdiction
as stipulated in the executive regulations of this law.

Article (19)
The Authorities referred to in Article (18) of this Law may, in particular, request
taking the legal procedures necessary to trace, freeze or seize the funds subject of
the money laundering and terrorism financing crimes, without prejudice to the
rights of bona fide third parties.

Article (20)
Competent Egyptian judicial entities may order enforcement of final criminal
rulings issued by competent foreign judicial authorities, concerning the
confiscation of the funds resulting from money laundering and terrorism
financing crimes or proceeds thereof, in accordance with the rules and procedures
stipulated in bilateral or multilateral treaties to which Egypt is a party.

Bilateral or multilateral treaties may be concluded to regulate disposal of funds

for which a final ruling of confiscation has been issued by Egyptian or foreign
judicial entities in money laundering and terrorism financing crimes. Such treaties
shall include rules for distributing the said funds among parties to the treaty, in
accordance with the provisions stipulated therein.

Article (21)4 3

The Unit shall take the necessary procedures to fulfil Egypt’s obligations in
accordance with international agreements, treaties and charters related to
terrorism financing and financing of proliferation of weapons of mass destruction,
and this is in accordance with the provisions stipulated in the Executive
Regulations.

4 3
Added as per Presidential Decree by Law No. 36 for 2014