### life - cycle costing shall to the extent relevant cover the following costs over the life cycle of a product , service or works as defined in point of article 2 : ### life - cycle costing shall to the extent relevant cover parts or all of the following costs borne by the contracting authority or other users over the life cycle of a product , service or works as defined in point of article 2 :


### where contracting authorities assess the costs using a life - cycle costing approach , they shall indicate in the procurement documents the methodology used for the calculation of the life - cycle costs . the methodology used must fulfil all of the following conditions : ### where contracting authorities use a life - cycle costing approach , they shall indicate in the procurement documents the data to be provided by the tenderers and the method which the contracting authority will use to determine the life - cycle costs on the basis of these data .


### member states shall appoint a single independent body responsible for the oversight and coordination of implementation activities . member states shall inform the commission of their designation . ### member states shall appoint a single independent body responsible for the oversight and coordination of implementation activities in cases in which no such independent body yet exists . member states shall inform the commission of their designation .


### provide evidence that the host family accepts responsibility for him / her throughout his / her period of presence in the territory of the member state concerned , in particular with regard to subsistence , accommodation , healthcare , maternity or accident risks ; ### provide evidence that the host family accepts responsibility for him / her throughout his / her period of presence in the territory of the member state concerned , in particular with regard to subsistence , accommodation , healthcare or accident risks ;


### member states may indicate additional information related to the stay of the third - country national , such as the full list of member states that the researcher or student intends to go to , in paper format , or store such data in electronic format as referred to in article 4 of regulation no 1030 / 2002 and in point 16 of the annex thereto . ### member states may indicate additional information related to the stay of the third - country national , such as the full list of member states that the researcher or student has declared that he / she intends to go to in accordance with article 27 , in paper format , or store such data in electronic format as referred to in article 4 of regulation no 1030 / 2002 and in point 16 of the annex thereto .


### grounds for rejection of an application ### grounds for refusal of an authorisation


### for students , where the time limits imposed on access to economic activities under article 23 are not respected or where the student does not make acceptable progress in the relevant studies in accordance with national legislation or administrative practice . ### for students , where the time limits imposed on access to economic activities under article 23 are not respected ; for students , where they do not make acceptable progress in the relevant studies in accordance with national legislation or administrative practice . the member state may refuse to renew an authorisation on this ground only by a decision stating specific reasons taking into account the opinion of the educational establishment , which must be consulted on the student ' s progress , save when the establishment fails to respond to a request for an opinion within a reasonable period of time .


### member states may refuse to renew an authorisation on grounds of public policy , public security and public health . ### member states may refuse to renew an authorisation on grounds of public policy , public security and public health . public policy or public security grounds shall be based exclusively on the personal conduct of the third - country national concerned .


### if the researcher stays in another member state for a period of up to six months , the research may be carried out on the basis of the hosting agreement concluded in the first member state , provided that he has sufficient resources in the other member state and is not considered as a threat to public policy , public security or public health in the second member state . ### if the researcher stays in another member state for a period of up to six months , the research may be carried out on the basis of the hosting agreement concluded in the first member state , provided that he / she has sufficient resources in the other member state and is not considered as a threat to public policy , public security or public health in the second member state .


### the full list of member states that the researcher or student intends to go to is known prior to entry to the first member state ; ### the full list of member states that the researcher or student has declared that he / she intends to go to is known prior to entry to the first member state ;


### has stable and regular resources which are sufficient to maintain himself and the members of his family , without recourse to the social assistance of the member state concerned . ### has stable and regular resources which are sufficient to maintain himself / herself and the members of his / her family , without recourse to the social assistance of the member state concerned .


### any decision rejecting an application for an authorisation shall be notified to the third - country national concerned in accordance with the notification procedures provided for under the relevant national legislation . the notification shall specify the possible redress procedures available the national court or authority with which the person concerned may lodge an appeal and the time limit for taking action . ### any decision refusing an authorisation for an authorisation shall be notified to the third - country national concerned in accordance with the notification procedures provided for under the relevant national legislation . the notification shall specify the possible redress procedures available the national court or authority with which the person concerned may lodge an appeal and the time limit for taking action .


### where an application is rejected or an authorisation issued in accordance with this directive is withdrawn , the person concerned shall have the right to mount a legal challenge before the authorities of the member state concerned . ### where an authorisation is refused or an authorisation issued in accordance with this directive is withdrawn , the person concerned shall have the right to mount a legal challenge before the authorities of the member state concerned .


### member states may require applicants to pay fees for the processing of applications in accordance with this directive . the amount of such fees shall not endanger the fulfilment of its objectives . ### member states may require payment of fees for handling applications in accordance with this directive . the level of such fees shall not be excessive or disproportionate . where those fees are paid by the third - country national trainee or au - pair , that third - country national shall be entitled to be reimbursed by the host entity or the host family respectively .


### text proposed by the council by letters of 12 december 2012 and 8 february 2013 , the united kingdom informed cepol that it no longer wishes to host the seat on its territory . apart from hosting cepol , bramshill also hosts a national police training site of the national policing improvement agency which the united kingdom decided to replace by a new college of policing to be located elsewhere . the united kingdom has therefore decided to close the national police training site at bramshill and to sell the site indicating that the related costs were high and no alternative business model to run the site had emerged . ### in violation of its legal obligations and commitments pursuant to both council decision 2005 / 681 / jha and the headquarters agreement concluded between the united kingdom and cepol on 30 december 2004 , by letters of 12 december 2012 and 8 february 2013 , the united kingdom informed cepol – instead of informing the council , the european parliament and the commission - that it had unilaterally decided that it no longer wished to host the seat on its territory . apart from hosting cepol , bramshill also hosts a national police training site of the national policing improvement agency which the united kingdom decided to replace by a new college of policing to be located elsewhere . the united kingdom has therefore decided to close the national police training site at bramshill and to sell the site indicating that the related costs were high and no alternative business model to run the site had emerged . the uk government did not provide reasons to justify why it could not relocate cepol somewhere else on the uk territory , instead of expelling it ' de facto ' .


### text proposed by the council by letters of 12 december 2012 and 8 february 2013 , the united kingdom informed cepol that it no longer wishes to host the seat on its territory . apart from hosting cepol , bramshill also hosts a national police training site of the national policing improvement agency which the united kingdom decided to replace by a new college of policing to be located elsewhere . the united kingdom has therefore decided to close the national police training site at bramshill and to sell the site indicating that the related costs were high and no alternative business model to run the site had emerged . ### by letters of 12 december 2012 and 8 february 2013 , the united kingdom , against its commitment and legal obligation as per council decision 2005 / 681 / jha and the headquarters agreement concluded between the united kingdom and cepol on 30 december 2004 , informed cepol that it no longer wishes to host the seat on its territory . apart from hosting cepol , bramshill also hosts a national police training site of the national policing improvement agency which the united kingdom decided to replace by a new college of policing to be located elsewhere . the united kingdom has therefore decided to close the national police training site at bramshill and to sell the site indicating that the related costs were high and no alternative business model to run the site had emerged .


### it is paramount to better integrate environmental concerns into the cfp which should deliver on the objectives and targets of the union’s environmental policy and the europe 2020 strategy . the cfp is aimed at an exploitation of living marine biological resources that restores and maintains fish stocks at levels which can produce the maximum sustainable yield , not later than 2015 . the cfp shall implement the precautionary and eco - system approaches to fisheries management . consequently the emff should contribute to the protection of the marine environment as set out in the directive 2008 / 56 / ec of the european parliament and the council of 17 june 2008 establishing a framework for community action in the field of marine environmental policy . ### it is paramount to better integrate environmental concerns into the cfp which should deliver on the objectives and targets of the union ' s environmental policy and the europe 2020 strategy . the cfp is aimed at an exploitation of living marine biological resources that restores and maintains fish stocks of harvested species above levels which can produce the maximum sustainable yield , not later than 2015 . the cfp shall implement the precautionary and ecosystem approaches to fisheries management . consequently the emff should contribute to the protection of the marine environment as set out in directive 2008 / 56 / ec of the european parliament and the council of 17 june 2008 establishing a framework for community action in the field of marine environmental policy .


### the achievement of the objectives of the cfp would also be undermined if union financial assistance under emff is paid to member states who do not comply with their obligations under the cfp rules related to the public interest of conservation of marine biological resources , such as collecting data and implementing the control obligations . moreover , without complying with those obligations there is a risk that inadmissible beneficiaries or ineligible operations are not detected by the member states . ### the achievement of the objectives of the cfp would also be undermined if union financial assistance under emff is paid to member states which do not comply with their obligations under the cfp rules related to the public interest of conservation of marine biological resources , such as collecting data , ensuring that there is an effective balance between fishing capacity and fishing opportunities , and implementing the control obligations . moreover , without complying with those obligations there is a risk that inadmissible beneficiaries or ineligible operations are not detected by the member states .


### in order to help beneficiaries to become more aware of the relationship between agricultural practices and management of farms on the one hand , and standards relating to the environment , climate change , good agricultural condition of land , food safety , public health , animal health , plant health and animal welfare on the other , it is necessary that member states establish a comprehensive farm advisory system offering advice to beneficiaries . that farm advisory system should in any way not affect the obligation and responsibility of beneficiaries to respect those standards . also a clear separation between advice and checks should be ensured by the member states . ### in order to help beneficiaries to become more aware of the relationship between specific , compatible and preferable agricultural practices in the reference area and management of farms on the one hand , and standards relating to the environment , climate change , good agricultural condition of land , food safety , public health , animal health , plant health and animal welfare on the other , it is necessary that member states establish a comprehensive farm advisory system offering advice to beneficiaries . that farm advisory system should in any way not affect the obligation and responsibility of beneficiaries to respect those standards . also a clear separation between advice and checks should be ensured by the member states .


### entry into the farm advisory system should be on a voluntary basis for beneficiaries . all beneficiaries , even if not receiving support under the cap , should be allowed to participate in the system . however priority criteria may be set by the member states . due to the nature of the system , it is appropriate for the information obtained in the course of the advisory activity to be treated as confidential , except in case of serious infringements of union or national law . in order to ensure the efficiency of the system , advisors should be suitably qualified and regularly trained . ### entry into the farm advisory system should be on a voluntary basis for beneficiaries . all beneficiaries , even if not receiving support under the cap , should be allowed to participate in the system . however priority criteria may be set by the member states , in particular for those farmers who might otherwise remain excluded and who need competent guidance more than others , especially in areas where farmland is parcelled out into micro - plots . due to the nature of the system , it is appropriate for the information obtained in the course of the advisory activity to be treated as confidential , except in case of serious infringements of union or national law . in order to ensure the efficiency of the system , advisors should be suitably qualified and regularly trained .


### the financial resources required to cover the expenditure effected by the accredited paying agencies in respect of the eagf , are to be made available to the member states by the commission in the form of reimbursements against the booking of the expenditure effected by those agencies . until such reimbursements , in the form of monthly payments , have been paid , financial resources are to be mobilised by the member states in accordance with the needs of their accredited paying agencies . the personnel costs and the administrative costs of the member states and the beneficiaries involved in the execution of the cap should be borne by themselves . ### the financial resources required to cover the expenditure effected by the accredited paying agencies in respect of the eagf , are to be made available to the member states by the commission in the form of reimbursements against the booking of the expenditure effected by those agencies . until such reimbursements , in the form of monthly payments , have been paid , financial resources are to be mobilised by the member states in accordance with the needs of their accredited paying agencies . in order to improve the operational efficiency of the paying agencies , the personnel costs and the administrative costs of the member states and the beneficiaries involved in the execution of the cap should be borne by the agencies themselves .


### the financial resources required to cover the expenditure effected by the accredited paying agencies in respect of the eagf , are to be made available to the member states by the commission in the form of reimbursements against the booking of the expenditure effected by those agencies . until such reimbursements , in the form of monthly payments , have been paid , financial resources are to be mobilised by the member states in accordance with the needs of their accredited paying agencies . the personnel costs and the administrative costs of the member states and the beneficiaries involved in the execution of the cap should be borne by themselves . ### the financial resources required to cover the expenditure effected by the accredited paying agencies in respect of the eagf , are to be made available to the member states by the commission in the form of reimbursements against the booking of the expenditure effected by those agencies . until such reimbursements , in the form of monthly payments , have been paid , financial resources are to be mobilised by the member states in accordance with the needs of their accredited paying agencies . in order to make the paying agencies function more efficiently , the personnel costs and the administrative costs of the member states involved in the execution of the cap should be borne by themselves .


### union aid should be paid to beneficiaries in good time so that they may use it efficiently . a failure by the member states to comply with the payment deadlines laid down in union legislation could create serious difficulties for the beneficiaries and could jeopardise the union ' s yearly budgeting . therefore , expenditure made without respecting deadlines for payments should be excluded from union financing . in order to respect the principle of proportionality , the commission should be able to provide for exceptions to this general rule . this principle , laid down in regulation no 1290 / 2005 should be maintained and apply to both the eagf and the eafrd . if member states pay late , they should add interests on the principal amount at their own cost to compensate the beneficiaries . such a provision could create an incentive to member states to better respect payment deadlines , and could give more assurance to beneficiaries to be paid in time , or at least to be compensated in case of late payment . ### union aid should be paid to beneficiaries in good time so that they may use it efficiently . a failure by the member states to comply with the payment deadlines laid down in union legislation could create serious difficulties for the beneficiaries and could jeopardise the union ' s yearly budgeting . therefore , expenditure made without respecting deadlines for payments should be excluded from union financing . in order to respect the principle of proportionality , the commission should be able to provide for exceptions to this general rule . this principle , laid down in regulation no 1290 / 2005 should be maintained and apply to both the eagf and the eafrd . if member states pay late , they should add interests on the principal amount at their own cost to compensate the beneficiaries and the relevant temporary credits should appear on the beneficiaries ' balance sheets . such a provision could create an incentive to member states to better respect payment deadlines , and could give more assurance to beneficiaries to be paid in time , or at least to be compensated in case of late payment .


### an effective implementation of cross compliance requires verification at beneficiaries ' level that obligations are respected . where a member state decides to make use of the option not to apply a reduction or exclusion where the amount concerned is less than eur 100 , the competent control authority should , for a sample of beneficiaries in the following year , verify that the findings of the non - compliance concerned have been remedied . ### an effective implementation of cross compliance requires verification at beneficiaries ' level that obligations are respected . where a member state decides to make use of the option not to apply a reduction or exclusion where the amount concerned is less than eur 100 , the competent control authority should , for a sample of beneficiaries in the following year , verify that the findings of the non - compliance concerned have been remedied . member states may also introduce an early - warning mechanism applicable to ‘ teething’ non - compliances in order to make cross - compliance more palatable for the farming community and ensure a closer involvement of farmers in the implementation of requirement . this mechanism should take the form of a letter of warning , in response to which the beneficiary must take remedial action which shall be monitored by the member state in the course of the following .


### paying agencies shall be dedicated departments or bodies of the member states responsible for the management and control of expenditure referred to in article 4 and article 5 . ### paying agencies shall be dedicated departments or bodies of the member states or regions responsible for the management and control , within the limits of those organisations , of expenditure referred to in article 4 and article 5 .


### member states shall establish a system of advising beneficiaries on land and farm management operated by one or more designated bodies . the designated bodies may be public or private . ### the member states or regions shall establish a system of advising beneficiaries on land and farm management operated by one or more designated bodies . the designated bodies may be public or private , preferably having a connection to academic institutions or research centres .


### the competent national authority shall provide the beneficiary , where appropriate by the use of electronic means , with the appropriate list of designated bodies . ### the national authority shall provide the potential beneficiary , primarily by electronic means , with the appropriate list of selected bodies .


### following the commission decision approving the programme , an initial prefinancing amount for the whole programming period shall be paid by the commission . this initial pre - financing amount shall represent 4% of the eafrd contribution to the programme concerned . it may be split into a maximum of three instalments depending on budget availability . the first instalment shall represent 2% of the eafrd contribution to the programme concerned . ### following the commission decision approving the programme , an initial prefinancing amount for the whole programming period shall be paid by the commission . this initial pre - financing amount shall represent 7% of the eafrd contribution to the programme concerned . it may be split into a maximum of three instalments depending on budget availability . the first instalment shall represent 3% of the eafrd contribution to the programme concerned .


### it shall supply coherent , objective and comprehensive information , both inside and outside the union , in order to give an overall picture of that policy . ### it shall supply coherent , objective and comprehensive information , both inside and outside the union , in order to give an overall picture of that policy ; the information may be geared to specific targets and designed to deal with topics and issues that may even be restricted to specific geographical areas .


### member states shall set up efficient management and control systems in order to ensure compliance with the legislation governing union support schemes . ### member states shall set up efficient and proportionate management and control systems that are risk - based and responsive to the specific needs of the target regions in order to ensure compliance with the legislation governing union support schemes . each member state shall be responsible , via the national coordinating body , for adapting the management and control system to the specific characteristics of their regions , on the basis of the notifications made by the paying agencies under article 7 .


### the rules on cross compliance shall be the statutory management requirements under union legislation and the standards for good agricultural and environmental condition of land established at national level as listed in annex ii , relating to the following areas : ### the rules on cross compliance shall be the statutory management requirements under union legislation and the standards for good agricultural and environmental condition of land established at national level on a proposal from the regions and compatible with specific local territorial features ; these rules are listed in annex ii , relating to the following areas :


### member states shall ensure that all agricultural area , including land which is no longer used for production purposes , is maintained in good agricultural and environmental condition . member states shall define , at national or regional level , minimum standards for beneficiaries for good agricultural and environmental condition of land , on the basis of annex ii , taking into account the specific characteristics of the areas concerned , including soil and climatic condition , existing farming systems , land use , crop rotation , farming practices , and farm structures . member states shall not define minimum requirements which are not established in annex ii . ### member states shall ensure that all agricultural area , including land which is no longer used for production purposes , is maintained in good agricultural and environmental condition . member states shall define , at national and , where appropriate , regional level , on the basis of assessments backed up by scientific data , minimum standards for beneficiaries for good agricultural and environmental condition of land , on the basis of annex ii , taking into account the specific characteristics of the areas concerned , including soil and climatic condition , existing farming systems , land use and definition and modification of the landscape , also following serious natural disasters such as floods or fires , crop rotation , farming practices , and farm structures . member states shall not define minimum requirements which are not established in annex ii .


### member states may retain 10% of the amounts resulting from the application of the reductions and exclusions referred to in article 99 . ### member states may retain 10% of the amounts resulting from the application of the reductions and exclusions referred to in article 99 . the resources referred to in this paragraph shall , where appropriate , be made available to the relevant regions and may be allocated for the building of rural infrastructure .


### balanced territorial development , with a focus on rural employment , growth and poverty in rural areas . ### balanced territorial development , at least on a regional basis , with a focus on rural employment , growth , social mobility , population dynamics , depopulation , income and poverty in rural areas .


### the success of the common fisheries policy depends on an effective system of control , inspection and enforcement as well as on reliable complete data , both for scientific advice and for implementation and control purposes ; therefore the emff should support these policies . ### the success of the common fisheries policy depends on an effective system of control , cooperation , inspection and enforcement as well as on reliable complete data , both for scientific advice and for implementation and control purposes ; therefore the emff should support these policies .


### the union budget should finance the common fisheries policy and the integrated maritime policy expenditure through a single fund , the efmf , either directly or in the context of shared management with the member states . shared management with the member states should apply not only to measures to support fisheries , aquaculture and community - led local development but also to common markets organisations and the compensation for the outermost regions , control and data collection activities . direct management should apply to scientific advice , voluntary contributions to regional fisheries management organisations , advisory councils and operations for the implementation of an integrated maritime policy . the types of measures that can be financed using the emff should be specified . ### the union budget should finance the common fisheries policy and the integrated maritime policy expenditure through a single fund , the efmf , either directly or in the context of shared management with the member states . shared management with the member states should apply not only to measures to support fisheries , aquaculture and community - led local development but also to marketing and processing measures and the compensation for the outermost regions , control and data collection activities . direct management should apply to the preparation of production and marketing plans , storage aid , scientific advice , voluntary contributions to regional fisheries management organisations , advisory councils and operations for the implementation of an integrated maritime policy . the types of measures that can be financed using the emff should be specified .


### the achievement of the objectives of the cfp would also be undermined if union financial assistance under emff is paid to member states who do not comply with their obligations under the cfp rules related to the public interest of conservation of marine biological resources , such as collecting data and implementing the control obligations . moreover , without complying with those obligations there is a risk that inadmissible beneficiaries or ineligible operations are not detected by the member states . ### the achievement of the objectives of the cfp would also be undermined if union financial assistance under emff is paid to member states who do not comply with their obligations under the cfp rules related to the public interest of conservation of marine biological resources , such as collecting data , ensuring an effective balance between fishing capacity and fishing opportunities , and implementing the control obligations . moreover , without complying with those obligations there is a risk that inadmissible beneficiaries or ineligible operations are not detected by the member states .


### the achievement of the objectives of the cfp would also be undermined if union financial assistance under emff is paid to member states who do not comply with their obligations under the cfp rules related to the public interest of conservation of marine biological resources , such as collecting data and implementing the control obligations . moreover , without complying with those obligations there is a risk that inadmissible beneficiaries or ineligible operations are not detected by the member states . ### the achievement of the objectives of the cfp would also be undermined if union financial assistance under emff is paid to member states who do not strictly comply with their obligations under the cfp rules related to the public interest of conservation of marine biological resources , such as collecting data and implementing the control obligations . moreover , without complying with those obligations there is a risk that inadmissible beneficiaries or ineligible operations are not detected by the member states .


### investment in human capital is also vital to increase the competitiveness and economic performance of fishing and maritime activities . therefore , the emff should support lifelong learning , co - operation between scientists and fishermen stimulating the dissemination of knowledge as well as for advisory services helping to improve the overall performance and competitiveness of operators . ### investment in human capital and coastal communities is also vital to increase the competitiveness and economic performance of fishing and maritime activities . therefore , the emff should support lifelong learning , vocational training , access for young people to careers in fishing , co - operation between scientists and fishermen stimulating the dissemination of knowledge , technical expertise , as well as for advisory services helping to improve the overall performance and competitiveness of operators .


### conscious of the weak presence of small scale coastal fishermen in the social dialogue , the emff should support organisations promoting this dialogue in the appropriate fora ### conscious of the social and territorial importance of coastal fishermen , the emff should support organisations promoting the social dialogue of the coastal fishing sector in the appropriate fora


### aquaculture contributes to growth and jobs in coastal and rural regions . therefore , it is crucial that the emff is accessible to aquaculture enterprises , in particular smes and contributes to bringing new aquaculture farmers into the business . in order to increase the competitiveness and economic performance of aquaculture activities it is vital to stimulate innovation and entrepreneurship . therefore the emff should support innovative operations and business development , in particular non - food and off - shore aquaculture . ### aquaculture contributes to growth and jobs in coastal and rural regions . therefore , it is important that the emff is accessible to sustainable aquaculture enterprises , in particular smes and contributes to bringing new sustainable aquaculture farmers into the business . it is important to support more environmental friendly aquaculture techniques which minimize the ecological footprint by its activities . in order to increase the competitiveness and economic performance of aquaculture activities it is vital to stimulate innovation and entrepreneurship . therefore the emff should support innovative operations and business development , in particular non - food and off - shore aquaculture .


### conscious of the need to identify the most suitable areas for developing aquaculture taking into account access to waters and space , the emff should support national authorities in making their strategic choices at national level . ### conscious of the need to identify the most suitable areas for developing aquaculture taking into account access to waters and space , the emff should support national and sub - national authorities in making their strategic choices based on their respective competences .


### conscious of the need to identify the most suitable areas for developing aquaculture taking into account access to waters and space , the emff should support national authorities in making their strategic choices at national level . ### conscious of the need to identify the most suitable areas for developing sustainable aquaculture taking into account access to waters and space , the emff should support national authorities in making their strategic choices at national level .


### it is paramount that member states and operators are equipped in such a way that controls can be carried out to a high standard and therefore ensure compliance with the rules of the common fisheries policy while providing for the sustainable exploitation of living aquatic resources ; the emff should therefore support member states and operators in conformity with council regulation no 1224 / 2009 . by creating a culture of compliance , this support should contribute to sustainable growth . ### taking account of the characteristics of the different fisheries and the cost effectiveness of each one of them , it is paramount that member states and operators are equipped in such a way that controls can be carried out to a high standard and therefore ensure compliance with the rules of the common fisheries policy while providing for the sustainable exploitation of living aquatic resources ; the emff should therefore support member states and operators in conformity with council regulation no 1224 / 2009 . by creating a culture of compliance , this support should contribute to sustainable growth .


### provisions should be laid down for support to collect , manage and use of fisheries data as specified in the multiannual union programme , in particular to support national programmes and the management and use of data for scientific analysis and cfp implementation . the support granted to member states on the basis of the regulation no . 861 / 2006 for the expenditure incurred relating to the collection , management and use of fisheries data should be continued under the emff pursuing the logic of a single fund . ### provisions should be laid down for sufficiently robust support to collect , share , manage and use fisheries data as specified in the multiannual union programme , in particular to support national programmes and the management and use of data for scientific analysis and cfp implementation . the support granted to member states on the basis of the regulation no . 861 / 2006 for the expenditure incurred relating to the collection , management and use of fisheries data should be continued under the emff pursuing the logic of a single fund .


### provisions should be laid down for support to collect , manage and use of fisheries data as specified in the multiannual union programme , in particular to support national programmes and the management and use of data for scientific analysis and cfp implementation . the support granted to member states on the basis of the regulation no . 861 / 2006 for the expenditure incurred relating to the collection , management and use of fisheries data should be continued under the emff pursuing the logic of a single fund . ### provisions should be laid down for support to collect , manage and use of fisheries data as specified in the multiannual union programme , in particular to support national and sub - national programmes and the management and use of data for scientific analysis and cfp implementation . the support granted to member states on the basis of the regulation no . 861 / 2006 for the expenditure incurred relating to the collection , management and use of fisheries data should be continued under the emff pursuing the logic of a single fund .


### it is also necessary to support the cooperation among member states , as well as with third countries where relevant , with respect to the collection of data within the same sea basin , as well as with the relevant international scientific bodies . ### it is also necessary to support the cooperation among member states , regions , as well as with third countries where relevant , with respect to the collection of data within the same sea basin , as well as with the relevant international scientific bodies .


### the emff should support the promotion of integrated maritime governance at all levels especially through exchanges of best practices and the further development and implementation of sea basin strategies . these strategies aim at setting up an integrated framework to address common challenges in european sea basins and strengthened co - operation between stakeholders to maximise the use of union financial instruments and funds and contribute to the economic , social and territorial cohesion of the union . ### the emff should support the promotion of integrated maritime governance at all levels especially through exchanges of best practices and the further development and implementation of sea basin strategies . in this context , improved maritime governance including the enhancement of cooperation and coordination , at the appropriate level , among the competent authorities performing coast guard functions in the eu , ensuring healthier , safer and more secure seas and oceans in particular by implementing the existing maritime legislation are very important . these strategies aim at setting up an integrated framework to address common challenges in european sea basins and strengthened co - operation between stakeholders to maximise the use of union financial instruments and funds and contribute to the economic , social and territorial cohesion of the union . it is therefore very important to improve and enhance external cooperation and coordination in relation to the objectives of the imp , on the basis of the united nations convention on the law of the sea .


### conscious of the importance of ensuring conservation of marine biological and protecting fish stocks in particular from illegal fishing and in the spirit of the conclusions drawn in the green paper on the reform of the cfp1 , those operators who do not comply with the rules of the cfp , and particularly jeopardise the sustainability of the stocks concerned and constitute therefore a serious threat to the sustainable exploitation of living marine biological resources that restores and maintains populations of harvested species above levels which can produce the msy , and those who are involved in iuu fishing should be excluded from support under the emff . union funding should not at any stage from the selection to the implementation of an operation be used to undermine the public interest of conservation of marine biological resources expressed in the objectives of the cfp regulation . ### conscious of the importance of ensuring conservation of marine biological and protecting fish stocks in particular from illegal fishing1 , those operators who do not comply with the rules of the cfp , and those who are involved in iuu fishing should be excluded from support under the emff . union funding should not at any stage from the selection to the implementation of an operation be used to undermine the public interest of conservation of marine biological resources expressed in the objectives of the cfp regulation .


### with a view to strengthening accessibility and transparency of information about funding opportunities and project beneficiaries , in each member state a single website or website portal providing information on operational programme , including the lists of operations supported under each operational programme , should be made available . this information should give a reasonable , tangible and concrete idea to the wider public and in particular to union taxpayers on how union funding is spent in the framework of the emff . in addition to this objective , the publication of relevant data should serve the purpose of further publicising the possibility of applying for union funding . however in full respect of the fundamental right to data protection and in line with the judgment of the court in the joined cases schecke , the publication of the names of natural persons should not be requested . ### with a view to strengthening accessibility and transparency of information about funding opportunities and project beneficiaries , in each member state a single website or website portal providing information on operational programme , including the lists of operations supported under each operational programme , should be made available . all member states ' dedicated websites should also be accessible from an official union website to help citizens from different member states to get easier access to all member states ' published information . this information should give a reasonable , tangible and concrete idea to the wider public and in particular to union taxpayers on how union funding is spent in the framework of the emff . in addition to this objective , the publication of relevant data should serve the purpose of further publicising the possibility of applying for union funding . however in full respect of the fundamental right to data protection and in line with the judgment of the court in the joined cases schecke , the publication of the names of natural persons should not be requested .


### promotion of economic growth , social inclusion , creation of jobs and supporting labour mobility in coastal and inland communities depending on fishing and aquaculture ; ### promotion of economic growth , social inclusion , creation of jobs and supporting labour mobility in coastal and inland communities depending on fishing and sustainable aquaculture ;


### promotion of economic growth , social inclusion , creation of jobs and supporting labour mobility in coastal and inland communities depending on fishing and aquaculture ; ### promotion of economic growth , social inclusion , creation of jobs and supporting labour mobility in coastal and inland communities depending on fishing activities of marketing and processing companies in the fisheries and aquaculture sectors ;


### support to strengthening technological development , innovation and knowledge transfer ; ### support to strengthening technological development , innovation , data collection and knowledge transfer ;


### support to strengthening technological development , innovation and knowledge transfer ; ### support to strengthening technological development , innovation and knowledge transfer , provided that they do not lead to a capacity increase ;


### the support to control and enforcement , enhancing institutional capacity and an efficient public administration . ### the support to control and enforcement , enhancing institutional capacity and an efficient public administration without creating more administrative burden .


### operators that have committed a serious infringement under 42 of the regulation no 1005 / 2008 or article 90 of the regulation no 1224 / 2009 ; ### operators that have committed a serious infringement under article 42 of the regulation no 1005 / 2008 or article 90 of the regulation no 1224 / 2009 , with a sanction based on a final administrative decision ;


### operations increasing the fishing capacity of the vessel ; ### operations increasing a vessel&#180 ; s fishing capacity or its ability to catch fish , including technical modernisations .


### this a description of activities of data collection to be carried out to allow the following : ### a description of activities of data collection to be carried out in consultation with stakeholders to allow the following :


### for the purpose of application of article 20 , member states shall submit to the commission an annual work plan before 31 october each year . annual work plans shall contain a description of the procedures and methods to be used in collecting and analysing data and in estimating their accuracy and precision . ### for the purpose of application of article 20 , member states shall submit to the commission an annual work plan before 31 october each year . annual work plans shall contain a description of the procedures and methods to be used in collecting and analysing data and in estimating their accuracy and precision . the work plan and the data collection must be carried out by region or geographical area .


### 2 , operations financed under this article must be carried out in collaboration with a scientific or technical body recognised by the member state which shall validate the results of such operations . ### operations financed under this article must be carried out in collaboration with a scientific or technical body recognised by the member state by means of the business classification provided for in national contract law for public administration .


### operations financed under this article must be carried out in collaboration with a scientific or technical body recognised by the national law of each member state which shall validate the results of such operations . ### operations financed under this article must be carried out in collaboration with a scientific or technical body recognised by the national law of each member state which shall validate the results of such operations and make them publicly available .


### operations under this article must be carried out in collaboration with a scientific or technical body as recognised by the national law of each member state which shall validate the results of such operations . ### operations under this article must be carried out in collaboration with a scientific or technical body as recognised through the business classification referred to in the national contract law of the public institutions .


### in order to ensure efficient implementation of conservation measures under articles 17 and 21 of the [ regulation on common fisheries policy ] the emff may support : ### in order to ensure efficient implementation of conservation measures under articles 17 and 21 of the [ regulation on common fisheries policy ] the emff shall support :


### in order to reduce the impact of fishing on the marine environment , foster the elimination of discards and facilitate the transition to exploitation of living marine biological resources that restores and maintains populations of harvested species above levels which can produce the msy , the emff may support investments in equipment : ### in order to minimize , and where possible eliminate , the impact of fishing on the marine environment , foster the elimination of discards and facilitate the transition to exploitation of living marine biological resources that restores and maintains populations of harvested species above levels which can produce the msy , the emff may support investments in research and equipment :


### limiting the physical and biological impacts of fishing on the ecosystem or the sea bed . ### minimising and , where possible , eliminating the physical and biological impacts of fishing on the wider ecosystem , including the sea bed .


### support shall only be granted when the gear or other equipment referred under paragraph 1 has demonstrably better size - selection or lower impact on non - target species than the standard gear or other equipment permitted under union law or relevant national law of member states adopted in the context of regionalisation as referred to in the [ regulation on the cfp ] . ### support shall only be granted when the gear or other equipment referred under paragraph 1 has demonstrably better size - selection and lower impact on the ecosystem and non - target species than the standard gear or other equipment permitted under union law or relevant national law of member states adopted in the context of regionalisation as referred to in the [ regulation on the cfp ] .


### operations consisting of testing new fishing gear or techniques shall be carried out within the limits of the fishing opportunities allocated to the member state . ### operations consisting of testing new fishing gear or techniques which yield a significant improvement in selectivity may be rewarded by additional fishing opportunities .


### operations under this article shall be implemented by public law bodies and shall involve fishermen or organisations of fishermen , recognised by the member state , or non - governmental organisation in partnership with organisations of fishermen or flags as defined under article 62 . ### operations under this article shall be implemented by public law bodies or scientific or technical bodies and shall involve fishermen or organisations of fishermen , recognised by the member state , or non - governmental organisation in partnership with organisations of fishermen or flags as defined under article 62 , and recognised by the member state .


### energy efficiency audits and schemes . ### energy efficiency audits and schemes , as long as they don´t lead to an increase in the ability to catch fish .


### in order to reduce the impact of inland fishing on the environment , increase energy efficiency , increase the quality of fish landed , or to improve safety or working conditions , the emff may support the following investments : ### in order to reduce the impact of continental fishing on the environment , increase energy efficiency , increase the quality of fish landed , or to improve safety or working conditions , the emff may support the following investments :


### references made in articles 33 , 36 and 39 to fishing vessels shall be understood as references to vessels operating exclusively in inland water ; ### references made in articles 33 , 36 and 39 to fishing vessels shall be understood as references to vessels operating exclusively in continental water ;


### references made in article 36 to the marine environment shall be understood as references to the environment in which the inland fishing vessel operates . ### references made in article 36 to the marine environment shall be understood as references to the environment in which continental fishing is carried out .


### member states shall ensure that vessels receiving support under this article continue to operate exclusively in inland waters . ### member states shall ensure that vessels receiving support under this article continue to operate exclusively in continental waters .


### in order to stimulate innovation in aquaculture , the emff may support operations : ### in order to stimulate innovation in sustainable aquaculture , the emff may support operations :


### in order to foster entrepreneurship in aquaculture , the emff may support investments contributing to : ### in order to foster entrepreneurship in sustainable aquaculture , the emff may support investments contributing to :


### the provision of farm advisory services of technical , scientific , legal or economic nature . ### the provision of farm advisory services of technical , scientific , legal , environmental or economic nature .


### identification and mapping of most suitable areas for developing aquaculture , and where applicable , taking into account maritime spatial planning processes ; ### identification and mapping of most suitable areas for developing sustainable aquaculture , and where applicable , taking into account maritime spatial planning processes ;


### promotion of aquaculture with high level of environmental protection ### promotion of sustainable aquaculture with high level of environmental protection


### allowing for a substantial reduction of impact of aquaculture enterprises on water , in particular through reducing the amount of water used or improving the output water quality , including through the deployment of multi - trophic aquaculture systems ; ### allowing for a substantial reduction of impact of aquaculture enterprises on water , in particular through reducing the amount of water used or improving the output water quality , including through the deployment of multi - trophic aquaculture systems and aquaculture with closed water recirculating systems ;


### limiting the negative impact of aquaculture enterprises on nature or biodiversity ; ### limiting the negative impact of aquaculture enterprises on nature or biodiversity , in particular impact on wild fish stocks , interactions with predator species , the use of toxic chemicals and antibiotics , escapees , non - native species introduction and other environmental impacts linked to intensive aquaculture ;


### in order to foster the development of aquaculture providing environmental services , the emff may support : ### in order to foster the development of sustainable aquaculture providing environmental services , the emff may support :


### the emff shall support compensation to mollusc farmers for the temporary suspension of harvesting of farmed molluscs exclusively for reasons of public health . ### the emff may support compensation to mollusc farmers for the temporary suspension of harvesting of farmed molluscs exclusively for reasons of public health .


### the occurrence of an adverse climatic event or the outbreak of disease in aquaculture shall be formally recognised as such by the member state concerned . ### the occurrence of an adverse climatic event or the outbreak of disease in aquaculture shall be formally recognised as such by the competent subnational authority or the member state concerned .


### the respective roles of the flag , the managing authority / the paying agency for all implementation tasks relating to the strategy shall be clearly described in the operational programme . ### the respective roles of the flag , the managing authority , the implementing authority , the paying agency where this differs from the implementing authority and , where appropriate , flags for all implementation tasks relating to the strategy shall be clearly described in the operational programme .


### enhancing and capitalising on the environmental assets of the fisheries areas including operations to mitigate climate change ; ### enhancing and capitalising on the environmental assets of the fisheries areas including operations to maintain biodiversity , improve management of the coastal zone , mitigate climate change foster the development and implementation of the union ' s integrated maritime policy in a complementary manner to cohesion policy and to the common fisheries policy .


### the emff may support marketing measures for fishery and aquaculture products which aim at : ### the emff may support marketing measures for fishery and aquaculture products , including related processing , which aim at :


### direct marketing of fishery products by small scale coastal fishermen ; ### direct marketing of fishery products by coastal fishermen ;


### for the processing of organic aquaculture products as regulated in article 6 and 7 of council regulation no 834 / 2007 . ### for the processing of sustainable aquaculture products ;


### the emff shall support the collection and management and use of primary biological , technical , environmental and socioeconomic data as in the multiannual union programme referred to in article 37 of the [ regulation on the common fisheries policy ] . ### the emff shall support the collection and management and use of primary biological , technical , environmental and socioeconomic data necessary for sustainable ecosystem - based fisheries and aquaculture management , including data required to restore and maintain populations of harvested species above levels which can produce the msy and to achieve and maintain a good environmental status by 2020 as required by directive 2008 / 56 / ec , as in the multiannual union programme referred to in article 37 of the [ regulation on the common fisheries policy ] .


### the management and use of data for the purpose of scientific analysis and cfp implementation ; ### the management , collection and use of data for the purpose of scientific analysis and cfp implementation ;


### national multi - annual sampling programmes ; ### national and sub - national multi - annual sampling programmes ;


### the participation of member states ' representatives in regional coordination meetings as referred to in article 37 of the [ regulation on the common fisheries policy ] , meetings of regional fisheries management organisations of which the eu is a contracting partner or an observer or meetings of international bodies in charge of providing scientific advice . ### the participation of member states ' representatives in regional coordination meetings as referred to in article 37 of the [ regulation on the common fisheries policy ] , meetings of regional fisheries management organisations of which the eu is a contracting partner or an observer or meetings of international bodies in charge of providing scientific , economical or technical advice .


### promoting the exchange of best practices and dialogue at international level , including bilateral dialogue with third countries without prejudice to other agreements or arrangements which may exist between the eu and the third countries concerned ; ### promoting the exchange of best practices and dialogue at international level , including bilateral dialogue with third countries , taking into account the united nations convention on the law of the sea and the relevant existing international conventions based on unclos , without prejudice to other agreements or arrangements which may exist between the eu and the third countries concerned ; such dialogue shall include , as appropriate , effective discussion on the ratification and the implementation of unclos ;


### scientific advice under cfp ; ### collection , management and dissemination of scientific advice under the cfp ;


### proposal for a regulation of the european parliament and of the council on specific requirements regarding statutory audit of public - interest entities ### proposal for a directive of the european parliament and of the council on specific requirements regarding statutory audit of public - interest entities ' this amendment applies throughout the text '


### adequate internal organisation of statutory auditors and audit firms should contribute to preventing any threats to their independence . thus , owners or shareholders of an audit firm , as well as those managing it , should not intervene in the carrying out of a statutory audit in any way which jeopardises the independence and objectivity of the statutory auditor who carries out the statutory audit on behalf of the audit firm . additionally , statutory auditors and audit firms should establish appropriate internal policies and procedures in relation to employees and other persons involved in the statutory audit activity within their organisations in order to ensure compliance with their statutory obligations . those policies and procedures should in particular seek to prevent and address any threats to independence and ensure the quality , integrity and thoroughness of the statutory audit . those policies and procedures should be proportionate in view of the scale and complexity of the business of the statutory auditor or audit firm . ### adequate internal organisation of statutory auditors and audit firms should contribute to preventing any threats to their independence . thus , owners or shareholders of an audit firm , as well as those managing it , should not intervene in the carrying out of a statutory audit in any way which jeopardises the independence and objectivity of the statutory auditor who carries out the statutory audit on behalf of the audit firm . additionally , statutory auditors and audit firms should establish appropriate internal policies and procedures in relation to employees and other persons involved in the statutory audit activity within their organisations in order to ensure compliance with their statutory obligations . those policies and procedures should in particular seek to prevent and address any threats to independence and ensure the quality , integrity and thoroughness of the statutory audit . those policies and procedures should be proportionate in view of the scale and complexity of the business of the statutory auditor or audit firm and the audited entities .


### audit committees , or bodies performing an equivalent function within the audited entity , have a decisive role in contributing to high - quality statutory audit . it is particularly important to reinforce the independence and technical competence of the audit committee by requiring that a majority of its members is independent and that at least one member of the committee has competence in auditing and another one in auditing and / or accounting . the commission recommendation of 15 february 2005 on the role of non - executive or supervisory directors of listed companies and on the committees of the board26 sets out how audit committees should be established and function . considering , however , the dimension of boards in companies with reduced market capitalisation and in small and medium - sized public - interest entities , it would be appropriate that the functions assigned to the audit committee for those entities , or to a body performing equivalent functions within the audited entity , may be performed by the administrative or supervisory body as a whole . public - interest entities which are ucits or alternative investment funds should also be exempted from the obligation to have an audit committee . this exemption takes into account the fact that where those funds function merely for the purpose of pooling assets , the employment of an audit committee is not appropriate . ucits and alternative investments funds , as well as their management companies , operate in a strictly defined regulatory environment and are subject to specific governance mechanisms such as controls exercised by their depositary . ### audit committees , or bodies performing an equivalent function within the audited entity , have a decisive role in contributing to high - quality statutory audit . it is particularly important to reinforce the independence and technical competence of the audit committee by requiring that a majority of its members is independent and that at least one member of the committee has competence in auditing and another one in auditing and / or accounting . members of the audit committee should take part in skill enhancement programmes to ensure an appropriate level of technical knowledge to fulfil their roles . the commission recommendation of 15 february 2005 on the role of non - executive or supervisory directors of listed companies and on the committees of the board sets out how audit committees should be established and function . considering , however , the dimension of boards in companies with reduced market capitalisation and in small and medium - sized public - interest entities , it would be appropriate that the functions assigned to the audit committee for those entities , or to a body performing equivalent functions within the audited entity , may be performed by the administrative or supervisory body as a whole .


### audit committees , or bodies performing an equivalent function within the audited entity , have a decisive role in contributing to high - quality statutory audit . it is particularly important to reinforce the independence and technical competence of the audit committee by requiring that a majority of its members is independent and that at least one member of the committee has competence in auditing and another one in auditing and / or accounting . the commission recommendation of 15 february 2005 on the role of non - executive or supervisory directors of listed companies and on the committees of the board26 sets out how audit committees should be established and function . considering , however , the dimension of boards in companies with reduced market capitalisation and in small and medium - sized public - interest entities , it would be appropriate that the functions assigned to the audit committee for those entities , or to a body performing equivalent functions within the audited entity , may be performed by the administrative or supervisory body as a whole . public - interest entities which are ucits or alternative investment funds should also be exempted from the obligation to have an audit committee . this exemption takes into account the fact that where those funds function merely for the purpose of pooling assets , the employment of an audit committee is not appropriate . ucits and alternative investments funds , as well as their management companies , operate in a strictly defined regulatory environment and are subject to specific governance mechanisms such as controls exercised by their depositary . ### audit committees , or bodies performing an equivalent function within the audited entity , have a decisive role in contributing to high - quality statutory audit . it is particularly important to reinforce the independence and technical competence of the audit committee by requiring that a majority of its members is independent and that at least one member of the committee has competence in auditing and another one in auditing and / or accounting . members of the audit committee should take part in skill enhancement programmes to ensure an appropriate level of technical knowledge to fulfil their roles . the commission recommendation of 15 february 2005 on the role of non - executive or supervisory directors of listed companies and on the committees of the board26 sets out how audit committees should be established and function . considering , however , the dimension of boards in companies with reduced market capitalisation and in small and medium - sized public - interest entities , it would be appropriate that the functions assigned to the audit committee for those entities , or to a body performing equivalent functions within the audited entity , may be performed by the administrative or supervisory body as a whole . public - interest entities which are ucits or alternative investment funds should also be exempted from the obligation to have an audit committee . this exemption takes into account the fact that where those funds function merely for the purpose of pooling assets , the employment of an audit committee is not appropriate . ucits and alternative investments funds , as well as their management companies , operate in a strictly defined regulatory environment and are subject to specific governance mechanisms such as controls exercised by their depositary .


### it is also important that the role of the audit committee in the selection of a new statutory auditor or audit firm be reinforced , for the benefit of a more informed decision of the general meeting of shareholders or members of the audited entity . hence , when making a proposal to the general meeting , the board should explain whether it follows the recommendation of the audit committee and , if not , why . the recommendation of the audit committee should include at least two possible choices for the audit engagement and a duly justified preference for one of them , so that the general meeting can make a real choice . in order to provide a fair and proper justification in its recommendation , the audit committee should use the results of a mandatory selection procedure organised by the audited entity , under the responsibility of the audit committee . in such selection procedure , the audited entity should invite statutory auditors or audit firms , including smaller ones , to present proposals for the audit engagement . tender documents should contain transparent and non - discriminatory selection criteria to be used for the evaluation of proposals . considering , however , that this selection procedure could entail disproportionate costs for companies with reduced market capitalisation or small and medium - sized public - interest entities having regard to their dimension , it is appropriate to relieve such entities from this obligation . ### it is also important that the role of the audit committee in the selection of a new statutory auditor or audit firm be reinforced , for the benefit of a more informed decision of the general meeting of shareholders or members of the audited entity . hence , when making a proposal to the general meeting , the board should explain whether it follows the recommendation of the audit committee and , if not , why . the recommendation of the audit committee should include at least two possible choices for the audit engagement , a comprehensive assessment of both proposals , and a duly justified preference for one of them , so that the general meeting can make a real choice . in order to provide a fair and proper justification in its recommendation , the audit committee should use the results of a mandatory tender procedure organised by the audited entity , under the responsibility of the audit committee . in such a tender procedure , the audited entity should publish a call to auditors or audit firms to present proposals for the audit engagement . tender documents should contain transparent and non - discriminatory selection criteria to be used for the evaluation of proposals .


### it is also important that the role of the audit committee in the selection of a new statutory auditor or audit firm be reinforced , for the benefit of a more informed decision of the general meeting of shareholders or members of the audited entity . hence , when making a proposal to the general meeting , the board should explain whether it follows the recommendation of the audit committee and , if not , why . the recommendation of the audit committee should include at least two possible choices for the audit engagement and a duly justified preference for one of them , so that the general meeting can make a real choice . in order to provide a fair and proper justification in its recommendation , the audit committee should use the results of a mandatory selection procedure organised by the audited entity , under the responsibility of the audit committee . in such selection procedure , the audited entity should invite statutory auditors or audit firms , including smaller ones , to present proposals for the audit engagement . tender documents should contain transparent and non - discriminatory selection criteria to be used for the evaluation of proposals . considering , however , that this selection procedure could entail disproportionate costs for companies with reduced market capitalisation or small and medium - sized public - interest entities having regard to their dimension , it is appropriate to relieve such entities from this obligation . ### it is also important that the role of the audit committee in the selection of a new statutory auditor or audit firm be reinforced , for the benefit of a more informed decision of the general meeting of shareholders or members of the audited entity . hence , when making a proposal to the general meeting , the board should explain whether it follows the recommendation of the audit committee and , if not , why . it should equally provide reasons if it proposes to renew an audit engagement following a tender procedure . the recommendation of the audit committee should include at least two possible choices for the audit engagement , a comprehensive assessment of both proposals , and a duly justified preference for one of them , so that the general meeting can make a real choice . in order to provide a fair and proper justification in its recommendation , the audit committee should use the results of a mandatory selection procedure organised by the audited entity , under the responsibility of the audit committee . in such selection procedure , the audited entity should invite statutory auditors or audit firms , including smaller ones , to present proposals for the audit engagement . tender documents should contain transparent and non - discriminatory selection criteria to be used for the evaluation of proposals . considering , however , that this selection procedure could entail disproportionate costs for companies with reduced market capitalisation or small and medium - sized public - interest entities having regard to their dimension , it is appropriate to relieve such entities from this obligation .


### in order to take account of the technical developments in the financial markets , in auditing and the audit profession and to specify the requirements laid down in this regulation , the commission should be empowered to adopt delegated acts in accordance with article 290 of the treaty on the functioning of the european union . in particular , the use of delegated acts is necessary to adapt the list of related audit services and of non - audit services as well as to set out the level of fees that esma could charge for delivering the european quality certificate to statutory auditors and audit firms . it is of particular importance that the commission carries out appropriate consultations during its preparatory work , including at expert level . the commission , when preparing and drawing up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and to the council . ### in order to take account of the technical developments in the financial markets , in auditing and the audit profession and to specify the requirements laid down in this regulation , the commission should be empowered to adopt delegated acts in accordance with article 290 of the treaty on the functioning of the european union . in particular , the use of delegated acts is necessary to adapt the list of related audit services and of prohibited non - audit services as well as to set out the level of fees that esma concerned could charge for delivering the european quality certificate to statutory auditors and audit firms . it is of particular importance that the commission carries out appropriate consultations during its preparatory work , including at expert level and with esma . the commission , when preparing and drawing up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the esma , european parliament and to the council .


### a statutory auditor or audit firm shall take all necessary steps to ensure that the carrying out of a statutory audit of a public - interest entity is not affected by any existing or potential conflict of interest or business or other relationship involving the statutory auditor or audit firm carrying out the statutory audit and , where appropriate , its network , managers , auditors , employees , any other natural persons whose services are placed at the disposal or under the control of the statutory auditor or audit firm , or any person directly or indirectly linked to the statutory auditor or audit firm by control . ### a statutory auditor or audit firm shall take all necessary steps to ensure that the independence of the statutory auditor or audit firm carrying out the statutory audit is not compromised by financial , personal , business , employment or other relationships involving the statutory auditor , the audit firm , its affiliate firms and network , and any natural person in a position to influence the outcome of the statutory audit .


### for the purposes of this article , non - audit services shall mean : ### for the purposes of this article , prohibited services shall mean : any services where a statutory auditor or an audit firm assume a management responsibility or making the significant judgments and decisions for an audit client . b ) accounting and bookkeeping , including payroll services , and preparing accounting records and financial statements c ) designing and implementing internal control or risk management procedure related to the preparation and / or control of financing information included in the financial statements and advice on risk ; that : form a significant part of the internal control over financial reporting or generate information that is significant to the client ' s accounting records or financial statements on which the firm will express an opinion creates a self - review threat . d ) valuation services ; if the valuations would have a material effect , separately or in the aggregate , on the financial statements on which the firm will express an opinion . e ) actuarial and legal services , including resolving a dispute or litigation when the amounts involved are material to the financial statements on which the firm will express an opinion . f ) participating in the audit client ' s internal audit and the provision of services related to the internal audit function ; g ) broker or dealer , investment adviser , or investment banking services , including providing corporate finance services involving promoting , dealing in , or underwriting an audit client ' s shares ; h ) human resources services , including recruiting senior management or a director or officer of the entity in a position to exert significant influence over the preparation of the client ' s accounting records or the financial statements on which the firm will express an opinion . these prohibited services include searching for or seeking out candidates for such positions and undertaking reference checks of prospective candidates for such positions .


### give an opinion which shall state clearly the opinion of the statutory auditor or the audit firm as to whether the annual or consolidated financial statements give a true and fair view and have been prepared in accordance with the relevant financial reporting framework and , where appropriate , whether the annual or consolidated financial statements comply with statutory requirements ; the audit opinion shall be either unqualified , qualified , an adverse opinion or , if the statutory auditor or audit firm are unable to express an audit opinion , a disclaimer of opinion . in case of a qualified or an adverse opinion or a disclaimer of opinion , the report shall explain the reasons of such decision ; ### give an opinion which shall state clearly the opinion of the statutory auditor or the audit firm as to whether the annual or consolidated financial statements give a true and fair view and have been prepared in accordance with the relevant financial reporting framework and , where appropriate , whether the annual or consolidated financial statements comply with statutory requirements ; the audit opinion shall be either unqualified , qualified , or an adverse opinion . in case of a qualified or an adverse opinion , the report shall explain the reasons of such decision . in the case of credit institutions and insurance undertakings , in accordance with article16 of regulation no 1093 / 2010 and of regulation no 1094 / 2010 respectively , the opinion of the statutory auditor or the audit firm should state the ' going concern ' of the audited entity , where necessary , and inform the competent authority ;


### when more than one statutory auditor or audit firm have been appointed to carry out the statutory audit of the public - interest entity , they shall agree on the results of the statutory audit and submit a joint report and opinion . in case of disagreement , each statutory auditor or audit firm shall submit his , her or its opinion separately . if one statutory auditor or audit firm qualifies his , her or its opinion , submits an adverse opinion or a disclaimer of opinion , the overall opinion shall be considered as qualified , adverse opinion or a disclaimer of opinion . in a separate paragraph each statutory auditor or audit firm shall state the reasons of disagreement . ### when more than one statutory auditor or audit firm have been appointed to carry out the statutory audit of the public - interest entity , they shall agree on the results of the statutory audit and submit a joint report and opinion . in case of disagreement , each statutory auditor or audit firm shall submit his , her or its opinion separately . if one statutory auditor or audit firm qualifies his , her or its opinion , submits an adverse opinion , the overall opinion shall be considered as qualified , or an adverse opinion . in a separate paragraph each statutory auditor or audit firm shall state the reasons of disagreement .


### in is the instance of the audited entity being exempted from the obligation to have an audit committee , the audited entity shall decide which body or organ of the entity shall engage with the statutory auditor or audit firm for the purposes of the obligations set out in this article . ### in the instance of the audited entity being exempted from the obligation to have an audit committee , the audited entity shall decide which body or organ of the entity shall engage with the statutory auditor or audit firm for the purposes of the obligations set out in this article .


### the statutory auditor or the audit firm shall also have a duty to report any facts and decisions of which he , she or it becomes aware in the course of carrying out the statutory audit of an undertaking having close links with the public - interest entity for which he , she or it is also carrying out the statutory audit . ### the statutory auditor or the audit firm shall also have a duty to report any facts and decisions according to paragraph 1 , or of which he , she or it becomes aware in the course of carrying out a statutory audit of an undertaking controlled by the public - interest entity for which he , she or it is also carrying out the statutory audit . the audit committee , administrative and supervisory body will undertake appropriate steps to immediately inform the competent authorities supervising public interest entities about these reported facts and decisions .


### competent authorities supervising credit institutions and insurance undertakings shall establish regular a dialogue with the statutory auditors and audit firms carrying out the statutory audit of those institutions and undertakings . ### competent authorities supervising financial companies within the definition of public - interest entities in directive 2006 / 43 / ec shall establish a regular dialogue with the statutory auditors and audit firms carrying out the statutory audit of those institutions and undertakings .


### the annual financial report and the annual income statement shall show the total turnover divided into fees from the statutory audit of annual and consolidated financial statements of public - interest entities and entities belonging to a group of undertakings whose parent undertaking is a public - interest entity , fees from the statutory audit of annual and consolidated financial statements of other entities and fees charged for related financial audit services as defined in article 10 . ### the annual financial report and the annual income statement shall show the total turnover divided into fees from the statutory audit of annual and consolidated financial statements of public - interest entities and entities belonging to a group of undertakings whose parent undertaking is a public - interest entity , fees from the statutory audit of annual and consolidated financial statements of other entities and fees charged for audit - related and other assurance audit services as defined in article 10 .


### statutory auditors and audit firms shall communicate to esma and to the competent authorities that the transparency report has been published on the website of the statutory auditor or audit firm or , as appropriate , that it has been updated . ### statutory auditors and audit firms shall communicate to the competent authorities and to esma , egaob and if necessary to eba and eiopa , that the transparency report has been published on the website of the statutory auditor or audit firm or , as appropriate , that it has been updated .


### be responsible for the procedure on the selection of statutory auditor or audit firm and recommend the statutory auditor or audit firm to be appointed in accordance with articles 32 ; ### be responsible for the procedure on the selection of statutory auditor or audit firm and recommend the statutory auditor or audit firm to be appointed by the audited companies annual general meeting in accordance with articles 32 ;


### in its recommendation , the audit committee shall state that its recommendation is free from influence by a third party and that no contractual clause as referred to in paragraph 7 has been imposed upon it . ### the comprehensive assessment shall be performed in a transparent and systematic approach , and shall include the consideration of professional competencies of the auditor or audit firm which are necessary to perform the statutory audit in compliance with relevant ethical requirements and international standards on auditing referred to in article 20 . it shall take into consideration any findings and conclusions on the recommended statutory auditor or audit firm referred to in article 40 and published by the competent authority pursuant to article 44 . in its recommendation , the audit committee shall state that its recommendation is free from influence by a third party and that no contractual clause as referred to in paragraph 7 has been imposed upon it .


### the audited entity shall be free to choose the method to contact the invited statutory auditor or audit firm and shall not be required to publish a call for tenders in the official journal of the european union and / or in national gazettes or newspapers ; ### the audit committee shall publish a call for tenders in the official journal of the european union , where necessary , and / or in national gazettes or newspapers ;


### the key audit partner responsible for carrying out a statutory audit shall cease his , her or their participation in the statutory audit of the audited entity after a period of seven years from the date of appointment has elapsed . he , she or they may participate in the statutory audit of the audited entity again after a period of at least three years . ### the key audit partner responsible for carrying out a statutory audit shall cease his , her or their participation in the statutory audit of the audited entity after a period of five years from the date of appointment has elapsed . he , she or they may participate in the statutory audit of the audited entity again after a period of at least five years .


### in line with the goal of simplification , all activities of the emff which fall under shared management , including control and data collection , should take the form of one single operational programme per member state , in accordance with its national structure . the programming exercise shall cover the period from 1 january 2014 to 31 december 2020 . each member state should prepare a single operational programme . each programme should identify a strategy for meeting targets in relation to the union priorities for the emff and a selection of measures . programming should comply with union priorities , while being adapted to national contexts and complement the other union policies , in particular rural development policy and cohesion policy . ### in line with the goal of simplification and decentralisation , all activities of the emff which fall under shared management , including control and data collection , should take the form of one single operational programme per member state , in accordance with its national structure . the programming exercise shall cover the period from 1 january 2014 to 31 december 2020 . each member state should prepare a single operational programme integrating the various sub - national operational programmes . each programme should identify a strategy for meeting targets in relation to the union priorities for the emff and a selection of measures . programming should comply with union priorities , while being adapted to national contexts and complement the other union policies , in particular rural development policy and cohesion policy .


### conscious of the need to identify the most suitable areas for developing aquaculture taking into account access to waters and space , the emff should support national authorities in making their strategic choices at national level . ### conscious of the need to identify the most suitable areas for developing aquaculture taking into account access to waters and space , the emff should support national and sub - national authorities in making their strategic choices in line with their respective powers .


### in order to promote environmentally sustainable aquaculture , the emff should support aquaculture activities which are highly respectful of the environment , the conversion of aquaculture enterprises to eco - management , the use of audit schemes as well as the conversion to organic aquaculture . in the same vein , the emff should also support aquaculture providing for special environmental services . ### in order to promote environmentally sustainable aquaculture , the emff should support aquaculture activities which are highly respectful of the environment , the conversion of aquaculture enterprises to eco - management , the use of audit schemes as well as the conversion to sustainable aquaculture .


### priority should be given to producer organisations and associations of producer organisations by granting them support . the compensation for storage aid and aid for production and marketing plans should gradually be phased out as the importance of this particular kind of support has lost its interest in the light of the evolving structure of the union market for this kind of products and the growing importance of strong producer ' s organisations . ### priority should be given to producer organisations and other representative fishing organisations , in particular fishermen ' s associations , and associations of producer organisations by granting them support .


### it is paramount that member states and operators are equipped in such a way that controls can be carried out to a high standard and therefore ensure compliance with the rules of the common fisheries policy while providing for the sustainable exploitation of living aquatic resources ; the emff should therefore support member states and operators in conformity with council regulation no 1224 / 2009 . by creating a culture of compliance , this support should contribute to sustainable growth . ### taking account of the characteristics of the various fisheries and the cost - effectiveness of the equipment concerned , it is paramount that member states and operators are equipped in such a way that controls can be carried out to a high standard and therefore ensure compliance with the rules of the common fisheries policy while providing for the sustainable exploitation of living aquatic resources ; the emff should therefore support member states and operators in conformity with council regulation no 1224 / 2009 . by creating a culture of compliance , this support should contribute to sustainable growth .


### provisions should be laid down for support to collect , manage and use of fisheries data as specified in the multiannual union programme , in particular to support national programmes and the management and use of data for scientific analysis and cfp implementation . the support granted to member states on the basis of the regulation no . 861 / 2006 for the expenditure incurred relating to the collection , management and use of fisheries data should be continued under the emff pursuing the logic of a single fund . ### provisions should be laid down for support to collect , manage and use of fisheries data as specified in the multiannual union programme , in particular to support national and sub - national programmes and the management and use of data for scientific analysis and cfp implementation . the support granted to member states on the basis of the regulation no . 861 / 2006 for the expenditure incurred relating to the collection , management and use of fisheries data should be continued under the emff pursuing the logic of a single fund .


### conscious of the importance of ensuring conservation of marine biological and protecting fish stocks in particular from illegal fishing and in the spirit of the conclusions drawn in the green paper on the reform of the cfp , those operators who do not comply with the rules of the cfp , and particularly jeopardise the sustainability of the stocks concerned and constitute therefore a serious threat to the sustainable exploitation of living marine biological resources that restores and maintains populations of harvested species above levels which can produce the msy , and those who are involved in iuu fishing should be excluded from support under the emff . union funding should not at any stage from the selection to the implementation of an operation be used to undermine the public interest of conservation of marine biological resources expressed in the objectives of the cfp regulation . ### conscious of the importance of ensuring conservation of marine biological and protecting fish stocks in particular from illegal fishing , those operators who do not comply with the rules of the cfp and those who are involved in iuu fishing should be excluded from support under the emff . union funding should not at any stage from the selection to the implementation of an operation be used to undermine the public interest of conservation of marine biological resources expressed in the objectives of the cfp regulation .


### ' inland fishing ' means fishing carried out for commercial purposes by vessels operating exclusively in inland waters or by other devices used for ice fishing ; ### ' inland fishing ' means fishing carried out for commercial purposes , from a vessel or otherwise , exclusively in inland waters or by other devices used for ice fishing ;


### enhancement of the competitiveness and viability of fisheries , in particular of small scale coastal fleet , and improvement of safety or working conditions ; ### enhancement of the competitiveness and viability of fisheries , in particular of the coastal fleet , and improvement of safety or working conditions ;


### operations under this article must be carried out in collaboration with a scientific or technical body as recognised by the national law of each member state which shall validate the results of such operations . ### operations under this article must be carried out in collaboration with a scientific or technical body as recognised in the business classification provided for in national public procurement legislation .


### in order to reduce the impact of fishing on the marine environment , foster the elimination of discards and facilitate the transition to exploitation of living marine biological resources that restores and maintains populations of harvested species above levels which can produce the msy , the emff may support investments in equipment : ### in order to reduce the impact of fishing on the marine environment , foster the elimination of discards and facilitate the transition to exploitation of living marine biological resources that restores and maintains populations of harvested species at least at levels which can produce the msy , the emff may support investments in equipment :