The Commission is also conducting a benchmarking review of loan enforcement (including insolvency) regimes to establish a detailed and reliable picture of the outcomes that banks experience when faced with defaulting loans in terms of delays, costs and value-recovery.

As a consequence of that review, changes should be made in the areas of financial sector reform, fiscal policy and structural reforms, reflecting the steps taken by the Cypriot authorities by the first quarter of 2015, in particular with regard to: (i) continuing to closely monitor the liquidity situation of the banking sector; (ii) streamlining the regulation and supervision of insurance companies and pension funds; (iii) further measures to strengthen the banks' management of non-performing loans and ensure long-term sustainable restructuring solutions, including targets for the work-out of non-performing loans and a strategic defaul ...[+++]t study; (iv) the submission of a legal proposal enabling the sale of loans; (v) the presentation of a legal proposal ensuring the transfer of issued title deeds without delay while safeguarding against abuse; (vi) the monitoring on a continuous basis of the implementation and performance of the insolvency and foreclosure frameworks, ensuring that they support their objectives and principles; (vii) to reflect the fiscal performance in the first quarter of 2015, a revision of the 2015 primary balance target to a surplus of at least EUR 264 000 000 (1,5 % of GDP) and further adjustments to the primary surplus target for 2016-2018, also to remain in line with the adjustment path prescribed by the Stability and Growth Pact; (viii) the full implementation of a National Health System (NHS) by 2017; (ix) the operationalisation of the new integrated tax agency by setting up a single registration process and approving a new tax procedure code; (x) the adoption of a plan for the public administration reform leading to the improvement of the wage-setting mechanism, the introduction of a new staff-appraisal and promotion system and an increase in staff mobility; (xi) the consolidation of disability and student benefits; (xii) the inclusion in housing-market regulations of further requirements to accelerate the issuance of title deeds; ...

12. Calls on the EU and the Members States to step up efforts to achieve an IMF loan with improved conditions for Ukraine and its people, to consider practical measures with an immediate impact – such as macro-financial assistance through the EU, EIB projects, education grants, and the swift implementation of the visa-free regime – and to increase support to civil society organisations and trade unions;

These include the Canada Millennium Scholarship Fund, averaging $3,000 for more than 100,000 low- and middle-income Canadians; , Canada Study Grants for over 25,000 students who are in financial need and have children or other dependents; enhanced assistance for advanced research and for graduate students through increased funding for the three granting councils; help for graduates in managing their student debt loads through tax relief for interest on student loans; improvements to the Canada Student Loans Program to help individu ...[+++]als facing financial difficulties; and Canada Education Savings Grants, a grant of 20 per cent on the first 2,000 contributions made each year to registered education savings plans to ensure that families can better save for their children's future education.