Article 23
With a view to helping the Syrian civilian population, in particular to meeting humanitarian concerns, restoring normal life, upholding basic services, reconstruction, and restoring normal economic activity or other civilian purposes and by way of derogation from Article 22(2), the competent authorities of a Member State may authorise financial institutions within the territories of the Member States or under their jurisdiction to open representative offices, subsidiaries or banking accounts in Syria, provided that the following conditions are met: (a) the Syrian National Coalition for Opposition and Revolutionary Forces has been consulted in advance by the Member State concerned; (b) the activities concerned are not directly or indirectly for the benefit of a person or entity referred to in Article 28(1); and (c) the activities concerned do not breach any of the prohibitions laid down in this Decision. The relevant Member State shall inform the other Member States of any authorisation granted under this Article.