### the microfinance and social entrepreneurship axis , which shall facilitate access to finance for entrepreneurs , especially those furthest from the labour market , and social enterprises . ### the microfinance and social entrepreneurship axis , which shall facilitate access to finance for prospective entrepreneurs , especially those who are furthest from the labour market , unemployed or victims of social exclusion , as well as for micro - enterprises wishing to expand their operations and for social enterprises .


### promote workers’ geographical mobility and boost employment opportunities by developing union labour markets that are open and accessible to all ; ### promote workers’ geographical mobility and boost employment opportunities by developing union labour markets that are open , fair , high quality and accessible to all ;


### evaluations and impact assessments ; ### evaluations , including , in particular , quantitative and qualitative impact assessments


### actions to promote mobility of individuals in the union , in particular the development of a multilingual digital platform for the clearance of job vacancies and applications , and targeted mobility schemes to fill vacancies where labour market shortcomings have been identified and / or to help specific groups of workers such as young people . ### actions to promote mobility of workers in the union , in particular the development of a multilingual digital platform for the clearance of job vacancies and applications , and targeted mobility schemes to fill vacancies where labour market shortcomings have been identified and / or to help specific groups of workers such as young people .


### the commission , in cooperation with the member states , shall ensure that activities carried out under the programme are consistent with , and complementary to other union action , in particular under the european social fund and in such areas as social dialogue , justice and fundamental rights , education , vocational training and youth policy , research and innovation , entrepreneurship , health , enlargement and external relations , and general economic policy . ### the commission , in cooperation with the member states , shall ensure that activities carried out under the programme are consistent with , and complementary to , other union action , in particular under the cohesion policy funds , with special reference to the european social fund and the european fund for regional development .


### provide union and national organisations with financial support to step up their capacity to develop , promote and support the implementation of union employment and social policy and working conditions legislation . ### provide union , national and regional organisations with financial support to step up their capacity to develop , promote and support the implementation of union employment and social policy and working conditions legislation .


### increase access to , and the availability of , microfinance for : ### minimise administrative obstacles and burdens in order to increase access to , and the availability of , microfinance for :


### public and private bodies that carry out activities as referred to in paragraph 1 shall adhere to high standards concerning governance , management and customer protection in line with the principles of the european code of good conduct for microcredit provision and shall seek to prevent persons and undertakings from becoming over - indebted . ### public and private bodies that carry out activities as referred to in paragraph 1 shall adhere to high standards concerning governance , management and customer protection in line with the principles of the european code of good conduct for microcredit provision and shall seek to prevent persons and undertakings from becoming over - indebted as a result of the granting of loans at very high interest rates and on terms likely to result in insolvency .


### draft legislative resolution ### points out that the financial envelope specified in the legislative proposal constitutes only an indication to the legislative authority and cannot be fixed until agreement is reached on the proposal for a regulation laying down the multiannual financial framework for the years 2014 - 2020 ;


### the union and the member states have set themselves the objective of countering fraud , corruption and any other illegal activities affecting the financial interests of the union , including cigarette smuggling and counterfeiting . together with the commission , the member states should , in particular , organise close and regular cooperation between the competent authorities . ### the union and the member states have set themselves the objective of countering fraud , corruption and any other illegal activities affecting the financial interests of the union , including cigarette smuggling and counterfeiting . together with the commission , the member states should , in particular , organise close and regular cooperation and synergies between the competent authorities in order to improve the long - term impact of spending and to avoid duplication .


### past support for such initiatives has made it possible to enhance the activities undertaken by the union and the member states in terms of fighting fraud , corruption and any other illegal activities affecting the financial interests of the union . the objectives of the hercule programme for both the period 2004 - 2006 and the period 2007 - 2013 were successfully achieved . ### past support for such initiatives has made it possible to enhance the activities undertaken by the union and the member states in terms of fighting fraud , corruption and any other illegal activities affecting the financial interests of the union .


### to continue and even develop the activities at union and member state level to counter fraud , corruption and any other illegal activities affecting the financial interests of the union , including the fight against cigarette smuggling and counterfeiting , also taking into account the new challenges in a context of budgetary austerity , a new programme should be adopted . ### to continue and even develop the activities at union and member state level to counter fraud , corruption and any other illegal activities affecting the financial interests of the union , including the fight against cigarette smuggling and counterfeiting , also taking into account the new challenges in a context of budgetary austerity , a new programme with improved performance indicators should be adopted .


### the commission should present to the european parliament and to the council an independent interim report on the implementation of this programme , as well as a final report on the achievement of the objectives of this programme . ### the commission should present to the european parliament and to the council an external independent interim report on the implementation of this programme , as well as a final report on the achievement of the objectives , effectiveness and added eu value of this programme .


### the programme shall provide , under the same conditions set out in the annual work programme referred to in article 10 , financial support for the following actions : ### the programme shall provide , under the same conditions set out in the annual work programme referred to in article 10 , appropriate financial support for the following actions :


### organisation of specialised training , and risk analysis training workshops , as well as conferences , aimed at : ### organisation of targeted specialised training , and risk analysis training workshops , as well as , where appropriate , conferences , aimed at :


### the financial envelope for the implementation of the programme for the period 2014 to 2020 shall be eur 110 000 000 , in current prices . ### the financial envelope for the implementation of the programme for the period 2014 to 2020 shall be eur xxx xxx xxx , in current prices .


### the co - financing rate for grants awarded under the programme shall not exceed 80 % of the eligible costs . in exceptional and duly justified cases , defined in the annual work programme referred to in article 10 , the co - financing rate shall not exceed 90 % of the eligible costs . ### the co - financing rate for grants awarded under the programme shall not exceed 50 % of the eligible costs . in exceptional and duly justified cases , defined in the annual work programme referred to in article 10 , the co - financing rate shall not exceed 80 % of the eligible costs .


### in order to ensure confidentiality of the inserted data , provision should be made for limiting access to inserted data to specific users only . ### in order to ensure confidentiality and greater security of the inserted data , provision should be made for limiting access to inserted data to specific users only .


### the provisions governing the storage of data in the cis frequently result in unjustifiable loss of information ; this is because member states do not systematically carry out the yearly reviews due to the administrative burden involved . it is therefore necessary to simplify the procedure governing the storage of data in the cis by removing the obligation to review data annually and by setting maximum retention period of ten years , corresponding to periods provided for the directories established on the basis of this regulation . this period is necessary due to the long procedures for processing irregularities and because these data are needed for the conduct of joint customs operations and of investigations . furthermore , to safeguard the rules governing data protection , the european data protection supervisor should be informed about cases where personal data are stored in cis for a period exceeding five years . ### the provisions governing the storage of data in the cis frequently result in unjustifiable loss of information ; this is because member states do not systematically carry out the yearly reviews due to the administrative burden involved and the lack of appropriate resources , particularly human resources . it is therefore necessary to simplify the procedure governing the storage of data in the cis by removing the obligation to review data annually and by setting maximum retention period of ten years , corresponding to periods provided for the directories established on the basis of this regulation . this period is necessary due to the long procedures for processing irregularities and because these data are needed for the conduct of joint customs operations and of investigations . furthermore , to safeguard the rules governing data protection , the european data protection supervisor should be informed about cases where personal data are stored in cis for a period exceeding five years .


### without prejudice to the competences of the member states , for the purpose of risk management as set out in article 4 , points 25 and 26 , and article 13 of regulation no 2913 / 92 , and with a view to assisting the authorities referred to in article 29 to detect movements of goods that are the object of operations in potential breach of customs and agricultural legislation and means of transport , including containers , used for that purpose , the commission shall establish and manage a directory of data received from public or private service providers active in the international supply chain . that directory shall be directly accessible to those authorities . ### without prejudice to the competences of the member states , and with a view to assisting the authorities referred to in article 29 to detect movements of goods that are the object of operations in potential breach of customs and agricultural legislation and means of transport , including containers , used for that purpose , the commission shall establish and manage a directory of data received from public or private service providers active in the international supply chain . that directory shall be directly accessible to those authorities .


### when an exporter is due to export a chemical referred to in paragraph 1 from the union to a party or other country for the first time on or after the date on which it becomes subject to this regulation , the exporter shall notify the designated national authority of the member state in which he is established , no later than 20 working days before the export of the chemical is due to take place . thereafter the exporter shall notify the designated national authority of the first export of such chemical each calendar year no later than 20 working days before the export takes place . the notifications shall comply with the requirements set out in annex ii and shall be made available by means of the agency ' s database on its website . ### when an exporter is due to export a chemical referred to in paragraph 1 from the union to a party or other country for the first time on or after the date on which it becomes subject to this regulation , the exporter shall notify the designated national authority of the member state in which he is established , no later than 30 days before the export of the chemical is due to take place , unless the exporter has previously given such notification in accordance with article 7 of regulation 689 / 2008 . thereafter the exporter shall notify the designated national authority of the first export of such chemical each calendar year no later than 15 days before the export takes place , unless the exporter has previously given such notification in accordance with article 7 of regulation 689 / 2008 . the notifications shall comply with the requirements set out in annex ii and shall be made available by means of the agency ' s database on its website .


### in the case of chemicals listed in parts 2 or 3 of annex i , the designated national authority of the exporter may , in consultation with the commission assisted by the agency and on a case - by - case basis , decide that the export may proceed if , after all reasonable efforts , no response to a request for explicit consent pursuant to paragraph 6 has been received within 60 days and there is evidence from official sources in the importing party or other country that the chemical has been licensed , registered or authorised or that it has in the last 5 years been used in , or imported into the importing party or importing other country and no regulatory action has been taken to prohibit its use . ### in the case of chemicals listed in parts 2 or 3 of annex i , the designated national authority of the exporter may , in consultation with the commission assisted by the agency and on a case - by - case basis , decide that the export may proceed if , after all reasonable efforts , no response to a request for explicit consent pursuant to paragraph 6 has been received within 60 days and one of the two following conditions is met : there is evidence from official sources in the importing party or other country that the chemical is licensed , registered or authorised ; or there is evidence that the chemical has been used in or imported into the importing party or importing other country ; there is no evidence of the importing party or other country having taken final regulatory action to ban or severely restrict the chemical in the category for which it is intended to be used ; and the intended use declared in the export notification is not in a category for which the chemical is listed in part 2 or 3 of annex i .


### this regulation shall apply as from 1 april 2013 . ### this regulation shall apply as from 1 october 2013 .


### having regard to the treaty on the functioning of the european union , and in particular article 43 thereof , ### having regard to the treaty on the functioning of the european union , and in particular article 43 and article 191 thereof ,


### the union is committed to implement the resolutions adopted by the general assembly of the united nations , in particular resolutions 61 / 105 and 64 / 72 , which call on states and regional fisheries management organisations to ensure the protection of vulnerable deep - sea marine ecosystems from the destructive impact of bottom fishing gears , as well as the sustainable exploitation of deep - sea fish stocks . ### the union is committed to implementing the resolutions adopted by the general assembly of the united nations , in particular resolutions 61 / 105 and 64 / 72 , which call on states and regional fisheries management organisations to ensure the protection of vulnerable deep - sea marine ecosystems from the destructive impact of bottom fishing gears , as well as the sustainable exploitation of deep - sea fish stocks . furthermore the union should act as a leader in the establishment and implementation of good governance measures for the sustainable management of deep - sea fisheries within international fora in line with the unga and fao resolutions adopted in this regulation .


### the commission should be empowered to adopt delegated acts in accordance with article 290 tfeu to specify measures accompanying annual effort limits if member states fail to take them or if the measures they adopt are deemed not to be compatible with the objectives of this regulation or insufficient in respect of the aims indicated in this regulation . ### the commission should be empowered to adopt delegated acts in accordance with article 290 tfeu to modify the conditions under which fishing activities are considered as deep sea fishing , in order to take into account varying exploitation patterns by the member states and new scientific information on the stock structure and distribution of deep sea species . the same powers should be granted to the commission to modify the conditions for landing and transhipment allowances for vessels not holding a deep sea fishing authorisation where this is necessary to take into account varying exploitation patterns in the member states and to specify measures accompanying annual effort limits if member states fail to take them or if the measures they adopt are deemed not to be compatible with the objectives of this regulation or insufficient in respect of the aims indicated in this regulation .


### the vessel’s master records in the logbook a percentage of deep - sea species equal or superior to 10% of the overall catch weight in the fishing day concerned . ### the vessel’s master records in the logbook a percentage of deep - sea species equal or superior to 10% of the overall catch weight during any fishing day , or fishing activities which lead to catches and retention on board of more than 10 tonnes of deep - sea species each calendar year . the vessel deploys bottom gear at depths equal to or below 200 metres


### any fishing authorization issued on the basis of an application made in accordance with paragraph 1 shall specify the bottom gear to be used and limit the fishing activities authorized to the area in which the intended fishing activity as set out in paragraph 1 , and the existing fishing activity , as set out in paragraph 1 , overlap . however , the area of the intended fishing activity can be extended beyond the area of the existing fishing activity if the member state has assessed and documented , based on scientific advice that such extension would not have significant adverse impacts on vulnerable marine ecosystems . ### any fishing authorization issued during the first two years after the entry into force of this regulation on the basis of an application made in accordance with paragraph 1 shall specify the bottom gear to be used and limit the fishing activities authorized to the area in which the intended fishing activity as set out in paragraph 1 , and the existing fishing activity , as set out in paragraph 1 , overlap . however , the area of the intended fishing activity can be extended beyond the area of the existing fishing activity if the member state has assessed and documented , based on scientific advice that such extension would not have significant adverse impacts on vulnerable marine ecosystems . 2a . for all authorizations to fish not covered under article 7 , each application for a fishing authorization shall only be issued for an area which has been subject to a prior impact assessment in accordance with the criteria established in annex iii . the impact assessment shall be made publicly available . the impact assessment shall be reviewed by a scientific advisory body . the commission can make , or require member states to make , adjustments or improvements to the assessment based on any recommendations of the scientific advisory body . the commission shall also review all assessments to take into account individual , collective and cumulative impacts , and make or require adjustments or improvements to the individual impact assessments . 2b . the competent authorities shall apply precautionary criteria in the conduct of the assessment referred to in paragraph 3 . in case of doubt as to whether the adverse impacts are significant or not , they shall consider that the likely adverse impacts resulting from the scientific advice provided are significant . 2c . beginning the third year after the entry into force of the regulation , any authorization to fish for areas covered under paragraph 2 shall also require prior impact assessments pursuant to paragraph 3 as a condition for the authorization to fish . 2d . in the areas where no proper scientific assessment as referred to in paragraph 3 has been carried out and made available , the use of bottom gears shall be prohibited . 2e . bottom fishing activities shall be permitted under the conditions laid down in this regulation where the impact assessment shows that vulnerable marine ecosystems will not be at risk .


### fishing authorisations referred to in article 4 for vessels using bottom trawls or bottom - set gillnets shall expire at the latest two years after the entry into force of this regulation . after that date , fishing authorisations targeting deep - sea species with those gears shall neither be issued nor renewed . ### fishing authorisations referred to in article 4 for vessels using bottom trawls or bottom - set gillnets shall expire at the latest one year after the entry into force of this regulation . after that date , fishing authorisations targeting deep - sea species with those gears shall neither be issued nor renewed .


### where , based on best scientific information available , it is not possible to identify exploitation rates consistent with maximum sustainable yield , the fishing opportunities shall be fixed as follows : where the best scientific information available identifies exploitation rates corresponding to the precautionary approach to fisheries management , the fishing opportunities for the relevant fishing management period may not be fixed higher than those rates ; where the best scientific information available does not identify exploitation rates corresponding to the precautionary approach to fisheries management due to lack of sufficient data concerning a certain stock or species , no fishing opportunities may be allocated for the fisheries concerned . ### where , based on best scientific information available , it is not possible to identify exploitation rates that ensure populations of deep sea species are maintained or restored above levels which can produce the maximum sustainable yield by 2015 , the fishing opportunities shall be fixed as follows : where the best scientific information available identifies exploitation rates corresponding to the precautionary approach to fisheries management , the fishing opportunities for the relevant fishing management period shall not be fixed higher than those rates ; where the best scientific information available does not identify exploitation rates corresponding to the precautionary approach to fisheries management due to lack of sufficient data concerning a certain stock or species , no fishing opportunities shall be allocated for the fisheries concerned . management measures , including fishing opportunities for target species in mixed species fisheries , shall be designed and established to prevent by - catches of the most vulnerable species and ensure the long - term sustainability of all other species taken in the fishery ; and conditions for effective discard prevention shall be adopted . those conditions shall aim at landing all fish and non - fish species taken on board , unless this would be contrary to the rules in force under the common fisheries policy .


### the power to adopt delegated acts as referred to in article 13 shall be conferred on the commission for an indeterminate period of time . 3 . the delegation of power referred to in article 13 may be revoked at any time by the european parliament or by the council . a decision of revocation shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force . 4 . as soon as it adopts a delegated act , the commission shall notify it simultaneously to the european parliament and to the council . 5 . a delegated act adopted pursuant to article 13 shall enter into force only if no objection has been expressed either by the european parliament or the council within a period of 2 months of notification of that act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by 2 months at the initiative of the european parliament or the council . ### the power to adopt delegated acts as referred to in article 3 , paragraph 2a , article 4 , paragraph 2a and 5a and article 13 shall be conferred on the commission for an indeterminate period of time . 3 . the delegation of power referred to in article 3 , paragraph 2a , article 4 , paragraph 2a and 5a and article 13 may be revoked at any time by the european parliament or by the council . a decision of revocation shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force . 4 . as soon as it adopts a delegated act , the commission shall notify it simultaneously to the european parliament and to the council . 5 . a delegated act adopted pursuant to article 3 , paragraph 2a , article 4 , paragraph 2a and 5a and article 13 shall enter into force only if no objection has been expressed either by the european parliament or the council within a period of 2 months of notification of that act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by 2 months at the initiative of the european parliament or the council .


### directive 2000 / 13 / ec of the european parliament and of the council of 20 march 2000 on the approximation of the laws of the member states relating to the labelling , presentation and advertising of foodstuffs5 , and in particular article 7 and thereof , should apply subject to certain conditions . it should be clearly indicated when a product is a mixture of fruit juice and fruit juice from concentrate , and , for fruit nectar , when it is obtained entirely or partly from a concentrated product . the list of ingredients in the labelling should bear the names of both the fruit juices and fruit juices from concentrate used . ### directive 2000 / 13 / ec of the european parliament and of the council of 20 march 2000 on the approximation of the laws of the member states relating to the labelling , presentation and advertising of foodstuffs5 , and in particular article 7 and thereof , should apply subject to certain conditions . it should be clearly indicated when a product is a mixture of fruit juice and fruit juice from concentrate , and , for fruit nectar , when it is obtained entirely or partly from a concentrated product . the list of ingredients in the labelling should bear the names of both the fruit juices and fruit juices from concentrate used . there should be a ban on the use of misleading or ambiguous descriptions such as ‘ natural juice’ , which suggest that juices have been produced directly when this is not the case .


### the labelling of concentrated fruit juice referred to in annex i , part i , point 2 , not intended for delivery to the final consumer , shall bear a reference indicating the presence and quantity of added lemon juice , lime juice or acidifying agents permitted by regulation no 1333 / 2008 of the european parliament and of the council of 16 december 2008 on food additives* . this reference shall appear on the packaging , on a label attached to the packaging or on an accompanying document . ### the labelling of concentrated fruit juice referred to in annex i , part i , point 2 , not intended for delivery to the final consumer , shall bear a reference indicating the presence and quantity of added lemon juice , lime juice or acidifying agents permitted by regulation no 1333 / 2008 of the european parliament and of the council of 16 december 2008 on food additives* . this reference shall appear on the packaging , on a label attached to the packaging or on an accompanying document . it shall be prohibited to use misleading or ambiguous descriptions such as ‘ natural juice’ , which suggest that juices have been produced directly when this is not the case .


### relations between ukraine and the european union are developing within the framework of the european neighbourhood policy . in 2005 , the community - and ukraine agreed on a european neighbourhood policy action plan identifying medium - term priorities in eu - ukraine relations . since 2007 , the community - and ukraine have been negotiating an association agreement that is expected to replace the existing partnership and cooperation agreement . the framework of eu - ukraine relations is further enhanced by the newly launched eastern partnership . ### relations between ukraine and the european union are developing within the framework of the european neighbourhood policy . in 2005 , the community and ukraine agreed on a european neighbourhood policy action plan identifying medium - term priorities in eu - ukraine relations , replaced by the eu - ukraine association agenda of november 2009 . since 2007 , the community and ukraine have been negotiating an association agreement that is expected to replace the existing partnership and cooperation agreement . the framework of eu - ukraine relations is further enhanced by the newly launched eastern partnership .


### this assistance should be managed by the commission , in consultation with the economic and financial committee . ### this assistance should be managed by the commission , in consultation with the european parliament and the economic and financial committee .


### the release of the community financial assistance shall be managed by the commission in a manner consistent with the agreements or understandings reached between the imf and ukraine . ### the release of the union ' s financial assistance shall be managed by the commission in a manner consistent with the agreements or understandings reached between the imf and ukraine and with key principles and objectives of economic reform set out in the eu - ukraine association agenda .


### the commission is empowered to agree with the authorities of ukraine , after consulting the economic and financial committee , the economic policy conditions attached to the community macro - financial assistance , to be laid down in a memorandum of understanding . the conditions shall be consistent with the agreements or understandings reached between the imf and ukraine . the detailed financial terms of the assistance shall be laid down in a loan agreement to be agreed between the commission and the authorities of ukraine . ### the commission is empowered to agree with the authorities of ukraine , after consulting the economic and financial committee , the economic policy conditions attached to the union ' s macro - financial assistance , to be laid down in a memorandum of understanding which includes a timeframe for their fulfilment . the conditions shall be consistent with the agreements or understandings reached between the imf and ukraine and with key principles and objectives of economic reform set out in the eu - ukraine association agenda . the detailed financial terms of the assistance shall be laid down in a loan agreement to be agreed between the commission and the authorities of ukraine .


### during the implementation of the community financial assistance , the commission shall monitor the soundness of ukraine ' s financial arrangements , administrative procedures , and the internal and external control mechanisms which are relevant to such assistance . ### during the implementation of the union ' s financial assistance , the commission shall monitor the soundness of ukraine ' s financial arrangements , administrative procedures , the internal and external control mechanisms which are relevant to such assistance and the fulfilment of the timeframe agreed upon .


### the economic and financial committee shall be kept informed of developments in the operations referred to in paragraphs 2 and 3 . ### the european parliament and the economic and financial committee shall be kept informed of developments in the operations referred to in paragraphs 2 and 3 .


### regulation no 998 / 2003 also provides that , for a transitional period , pet animals of the species listed in parts a and b of annex i thereto are to be regarded as identified when they bear either a clear readable tattoo or an electronic identification system . this regulation should therefore clarify the rules for the marking of pet animals of the species listed in part a of annex i , including the qualifications required for those who carry out the marking , after expiry of the transitional period on 3 july 2011 . ### regulation no 998 / 2003 also provides that , for a transitional period , pet animals of the species listed in parts a and b of annex i thereto are to be regarded as identified when they bear an electronic identification system . this regulation should therefore clarify the rules for the marking of pet animals of the species listed in part a of annex i , including the qualifications required for those who carry out the marking , after expiry of the transitional period on 3 july 2011 .


### the commission should adopt immediately applicable implementing acts updating the list of third countries or territories for the purpose of derogating from certain non - commercial movement conditions and regarding safeguard measures in the event of the occurrence or spread of rabies , where , in duly justified cases , related to animal and public health , imperative grounds of urgency so require . ### the commission should adopt immediately applicable implementing acts updating the list of third countries or territories for the purpose of derogating from certain non - commercial movement conditions and regarding safeguard measures in the event of the occurrence or spread of a disease or infection , where , in duly justified cases , related to animal and public health , imperative grounds of urgency so require .


### the owner or a natural person acting on behalf of and in agreement with the owner provides proof that they have remained in their place of birth without any contact with wild animals of susceptible species likely to have been exposed to rabies , or ### the owner or a natural person acting on behalf of and in agreement with the owner takes caution to signature certify that pets have remained in their place of birth without any contact with wild animals of susceptible species likely to have been exposed to rabies , or


### put the pet animal down , without financial compensation to the owner or the natural person acting on behalf of and in agreement with the owner , where its return is not possible or isolation is not practical . ### put the pet animal down , as a last resort in accordance with member state animal welfare standards , without financial compensation to the owner or the natural person acting on behalf of and in agreement with the owner , where its return is not possible or isolation is not practical .


### from 2020 , this regulation sets a target of 135 g co2 / km for the average emissions of new light commercial vehicles registered in the community . ### from 2022 , this regulation sets a target of 135 g co2 / km for the average emissions of new light commercial vehicles registered in the community .


### ' average specific emissions of co2 ' means , in relation to a manufacturer , the average of the specific emissions of co2 of all light commercial vehicles of which it is the manufacturer ; ### ' average specific emissions of co2 ' means , in relation to a manufacturer , the average of the specific emissions of co2 of all light commercial vehicles , as referred to in article 2 , of which it is the manufacturer ;


### from 2014 until 2018 for excess emissions of more than 3 g co2 / km : × €120 + 45 € ) × number of new light commercial vehicles . ### from 2014 until 2018 for excess emissions of more than 3 g co2 / km : x €95 + 45 € ) x number of new light commercial vehicles .


### a specific emissions target consistent with its reduction potential , including the economic and technological potential to reduce its specific emissions of co2 and taking into account the characteristics of the market for the type of light commercial vehicle manufactured . ### a specific emissions target consistent with its reduction potential and the industry average , including the economic and technological potential to reduce its specific emissions of co2 and taking into account the characteristics of the market for the type of light commercial vehicle manufactured


### by 31 october 2016 , and every three years thereafter , measures shall be adopted to amend annex i to adjust the figure m0 , referred to therein , to the average mass of new light commercial vehicles in the previous three calendar years . ### by 31 october 2016 , and every three years thereafter , measures shall be adopted to amend annex i to adjust the figure m0 , referred to therein , to the average mass of new light commercial vehicles registered in the previous three calendar years .


### subject to confirmation of its feasibility on the basis of updated impact assessment results , the modalities for reaching , by the year 2020 , a long - term target of 135 g co2 / km in a cost - effective manner ; and ### subject to confirmation of its feasibility on the basis of updated impact assessment results , the modalities for reaching , by the year 2022 , a long - term target of 135 g co2 / km in a cost - effective manner ; and


### the commission shall by 2015 review the method of determining the specific emissions of co2 of completed vehicles in paragraph 7 of part b of annex ii and , if appropriate , submit a proposal to the european parliament and to the council to amend annex ii . ### by 2014 the commission shall , where appropriate , establish a procedure for obtaining representative values of co2 emissions and fuel efficiency of completed vehicles .


### the specific emissions of co2 ; ### the specific emissions of co2 and the share of emissions reduction as a result of innovative technologies in accordance with article 11 ;


### having regard to the treaty on the functioning of the european union , ### having regard to the treaty on the functioning of the european union , and in particular article 43 thereof ,


### member states shall adopt and publish , by 30 april 2011 at the latest , the laws , regulations and administrative provisions necessary to comply with this directive . they shall forthwith communicate to the commission the text of those provisions and a correlation table between those provisions and this directive . ### member states shall adopt and publish , by 30 june 2011 at the latest , the laws , regulations and administrative provisions necessary to comply with this directive . they shall forthwith communicate to the commission the text of those provisions and a correlation table between those provisions and this directive .


### they shall apply those provisions from 1 may 2011 . ### they shall apply those provisions from 1 july 2011 at the latest .


### this directive shall enter into force on the twentieth day following that of its publication in the official journal of the european union . ### this directive shall enter into force on the day following that of its publication in the official journal of the european union .


### draft legislative resolution ### points out that the financial envelope specified in the legislative proposal constitutes only an indication to the legislative authority and cannot be fixed until agreement is reached on the proposal for a regulation laying down the multiannual financial framework for the years 2014 - 2020 ;


### in accordance with that regulation , the european statistical programme should provide the framework for the development , production and dissemination of european statistics , the main fields and the objectives of the actions envisaged for a period not exceeding five years . it should lay down priorities concerning the needs for information for the purpose of carrying out the activities of the european union . those needs should be weighed against the resources needed at union and national level to provide the required statistics , and also against the response burden and the respondents’ associated costs . ### in accordance with that regulation , the european statistical programme should provide the framework for the development , production and dissemination of european statistics , the main fields and the objectives of the actions envisaged for a period not exceeding five years . it should lay down priorities concerning the needs for information for the purpose of carrying out the activities of the european union .


### - firstly , the need for european statistics has been constantly increasing , and this trend is unlikely to change in future . ### - secondly , the need for european statistics has been constantly increasing , and this trend is unlikely to change in future .


### - secondly , the nature of statistics has changed — evidence - based decision making requires statistics that meet high quality criteria linked to the specific purposes they are serving , and there is an increasing need for complex multidimensional statistics supporting composite policy areas . ### - thirdly , the nature of statistics has changed — statistics are no longer merely one source of information for policy - making purposes , but are now at the very heart of the decision - making process . evidence - based decision making requires statistics that meet high quality criteria linked to the specific purposes they are serving , and there is an increasing need for complex multidimensional statistics supporting composite policy areas .


### - thirdly , due to the appearance of new actors on the information market , including those providing information in nearly real time , the priority for the ess in future is high quality and , in the case of short - term statistics , timeliness in particular . ### - fourthly , due to the appearance of new actors on the information market , including those providing information in nearly real time , the priority for the ess in future is high quality and , in the case of short - term statistics , timeliness in particular .


### - fourthly , budget constraints at both national and european level as well as the need to further reduce the burden on enterprises and citizens make the situation even more challenging . ### - fifthly , budget constraints at both national and european level as well as the need to further reduce the burden on enterprises and citizens make the situation even more challenging .


### in the context of the implementation of the programme , where appropriate , cooperation with third countries not participating in the programme should be encouraged , taking into account any relevant agreements between those countries and the union . ### in the context of the implementation of the programme , where appropriate , cooperation with third countries not participating in the programme should be encouraged , taking into account any relevant agreements , or any envisaged agreements between those countries and the union .


### an ex - ante evaluation has been performed in accordance with the principle of sound financial management , in order to focus the programme established by this regulation on the need for effectiveness in achieving the objectives and in order to incorporate budgetary constraints from the design phase of the programme onwards . the value and impact of the measures taken under the programme should be regularly monitored and evaluated , including by independent external evaluators . for the purpose of evaluating the programme , measurable objectives have been formulated and indicators developed . ### an ex - ante evaluation has been performed in accordance with the principle of sound financial management , in order to focus the programme established by this regulation on the need for effectiveness and efficiency in achieving the objectives and in order to incorporate budgetary constraints from the design phase of the programme onwards . the value and impact of the measures taken under the programme should be regularly monitored and evaluated , including by independent external evaluators . for the purpose of evaluating the programme , measurable objectives have been formulated and indicators developed .


### the commission shall take appropriate measures ensuring that , when actions financed under this regulation are implemented , the financial interests of the european union are protected by the application of preventive measures against fraud , corruption and any other illegal activities , by effective checks and , if irregularities are detected , by the recovery of the amounts wrongly paid and , where appropriate , by effective , proportionate and deterrent penalties . ### the commission shall take appropriate measures ensuring that , when actions financed under this regulation are implemented , the financial interests of the european union are protected by the application of preventive measures against fraud , corruption and any other illegal activities , by consistent and effective checks and , if irregularities are detected , by the recovery of all the amounts wrongly paid in combination with effective deterrent penalties .


### the european anti - fraud office may carry out on - the - spot check and inspections on economic operators concerned directly or indirectly by such funding in accordance with the procedures laid down in regulation 2185 / 96 with a view to establishing whether there has been fraud , corruption or any other illegal activity affecting the financial interests of the european union in connection with a grant agreement or grant decision or contract funded under this regulation . ### the european anti - fraud office shall carry out on - the - spot check and inspections on economic operators concerned directly or indirectly by such funding in accordance with the procedures laid down in regulation 2185 / 96 with a view to establishing whether there has been fraud , corruption or any other illegal activity affecting the financial interests of the european union in connection with a grant agreement or grant decision or contract funded under this regulation .


### where a vehicle registered in another member state is registered , the relevant vehicle registration authority shall immediately report this to the vehicle registration authority of the member state where the vehicle was last registered , in accordance with article 7 . ### where a vehicle registered in one member state is re - registered in a different member state , the relevant vehicle registration authority shall immediately report this to the vehicle registration authority of the member state where the vehicle was last registered , in accordance with article 7 .


### sustainable exploitation of marine biological resources should be based on the precautionary approach , which is to be derived from the precautionary principle referred to in the first subparagraph of article 191 of the treaty . ### sustainable management of marine biological resources should be based on the precautionary approach , which is to be derived from the precautionary principle referred to in the first subparagraph of article 191 of the treaty . the precautionary principle applies where scientific evidence is insufficient , inconclusive or uncertain .


### in view of the precarious economic state of the fishing industry and the dependence of certain coastal communities on fishing activities , it is necessary to ensure the relative stability of fishing activities by allocating fishing opportunities among member states , based on a predictable share of stocks for each member state . ### in view of the precarious economic state of the fishing industry and the dependence of certain coastal communities on fishing activities , it is necessary to ensure the relative stability of maritime related activities by allocating fishing opportunities among member states , based on a predictable share of stocks for each member state .


### the union should promote the objectives of the common fisheries policy internationally . to this end , the union should strive to improve the performance of regional and international organisations in conservation and management of international fish stocks , by promoting decision - making based on science and improved compliance , increased transparency and stakeholder participation , and by combating illegal , unreported and unregulated fishing activities . ### the union should promote the objectives of the common fisheries policy internationally . to this end , the union should strive to improve the performance of regional and international organisations in conservation and sustainable management of international fish stocks , by promoting decision - making based on science and improved compliance , increased transparency and stakeholder participation , and by combating illegal , unreported and unregulated fishing activities .


### aquaculture should contribute to the preservation of the food production potential on a sustainable basis throughout the union so as to guarantee long - term food security for european citizens and to contribute to the growing world aquatic food demand . ### aquaculture should contribute to the preservation of the food production potential on a sustainable basis throughout the union so as to guarantee long - term food security for european citizens and to contribute to the growing world aquatic food demand . aquaculture should not increase the fishing pressure on wild stocks and should be subjected to environmental impact assessment prior to any expansion .


### multiannual plans shall , where possible , cover either fisheries exploiting single fish stocks or fisheries exploiting a mixture of stocks , taking due account of interactions between stocks and fisheries . ### multiannual plans shall , where possible , cover either fisheries exploiting single fish stocks or fisheries exploiting a mixture of stocks , taking due account of interactions between stocks and fisheries and the wider marine environment .


### multiannual plans shall be based on the precautionary approach to fisheries management and shall take into account the limitations of the available data and assessment methods and all quantified sources of uncertainty in a scientifically valid manner . ### multiannual plans should seek to produce the maximum sustainable yield . such plans shall be based on the precautionary approach to fisheries management and shall take into account the limitations of the available data and assessment methods and all quantified sources of uncertainty in a scientifically valid manner .


### transferable fishing concessions may only be allocated by a member state to an owner of a fishing vessel flying the flag of that member state , or to legal or natural persons for the purpose of being used on such a vessel . transferable fishing concessions may be pooled together for collective management by legal or natural persons or recognized producer organisations . member states may limit eligibility for receiving transferable fishing concessions on the basis of transparent and objective criteria . ### transferable fishing concessions may only be allocated by a member state to an owner of a fishing vessel flying the flag of that member state , or to legal or natural persons for the purpose of being used on such a vessel . transferable fishing concessions may be pooled together for collective management by legal or natural persons who are directly involved in the fishing industry or recognised producer organisations . member states may limit eligibility for receiving transferable fishing concessions on the basis of transparent and objective criteria .


### transferable fishing concessions may only be allocated by a member state to an owner of a fishing vessel flying the flag of that member state , or to legal or natural persons for the purpose of being used on such a vessel . transferable fishing concessions may be pooled together for collective management by legal or natural persons or recognized producer organisations . member states may limit eligibility for receiving transferable fishing concessions on the basis of transparent and objective criteria . ### transferable fishing concessions may only be allocated by a member state to an owner of a fishing vessel actively engaged in fisheries flying the flag of that member state , or to legal or natural persons actively engaged in fisheries for the purpose of being used on such a vessel . transferable fishing concessions may be pooled together for collective management by legal or natural persons or recognized producer organisations . member states may limit eligibility for receiving transferable fishing concessions on the basis of transparent and objective criteria .


### the commission shall be empowered to adopt delegated acts in accordance with article 6 to amend annex i in respect of the technical characteristics related to the product names and definitions , as well as annex ii and part b of annex iii , to take account of the developments in relevant international standards , where appropriate , and of technical progress . ### for the purposes of taking into account technical progress and developments in relevant international standards , the commission shall be empowered to adopt delegated acts in accordance with article 6 to add but not remove ingredients from annex ii and to amend part b of annex iii .


### the programme objectives take into account the problems and challenges identified for taxation in the next decade . the programme should continue to play a role in vital areas like the coherent implementation of union law , administrative cooperation , the protection of the financial and economic interests of the union , enhancing the administrative capacity of tax authorities . given the problem dynamics of new challenges identified , additional emphasis should be put on fighting tax fraud , reduction of administrative burden and enhancing cooperation with third countries and parties . ### the programme objectives take into account the problems and challenges identified for taxation in the next decade . the programme should continue to play a role in vital areas like the coherent implementation of union law , administrative cooperation , the protection of the financial and economic interests of the union , the member states and union taxpayers , enhancing the administrative capacity of tax authorities . given the problem dynamics of new challenges identified , additional emphasis should be put on fighting tax fraud and tax evasion , reduction of administrative burden and enhancing cooperation with third countries and parties where appropriate .


### given the increasing globalisation , an efficient fight against fraud should equally have an international dimension . it is therefore useful to enable the union to conclude agreements on technical cooperation with developed third countries to allow those countries to use the union components of the european information systems to support a secure exchange of information between them and the member states in the framework of bilateral tax agreements . ### given the increasing globalisation , an efficient fight against tax fraud and tax evasion should equally have an international dimension . it is therefore useful to enable the union or the member states to conclude agreements on technical cooperation with developed third countries to allow those countries to use the union components of the european information systems or relevant national information systems to support a secure exchange of information between them and the member states in the framework of bilateral tax agreements .


### to fight against tax fraud , tax evasion and tax avoidance , in particular by enhancing effective and efficient administrative cooperation and exchange of information ### to fight against tax fraud , tax evasion and harmful tax avoidance and to protect the financial and economic interests of the union , the member states and union taxpayers , in particular by enhancing effective and efficient administrative cooperation and exchange of information ;


### financial instruments that , on maturity , give the holder , under a formal agreement , either the unconditional right to acquire or the discretion as to his right to acquire , shares to which voting rights are attached , already issued , of an issuer whose shares are admitted to trading on a regulated market ; ### financial instruments that give the holder , under a formal agreement , either the unconditional right to acquire or the discretion as to his right to acquire , shares to which voting rights are attached , whether already issued or to be issued , of an issuer whose shares are admitted to trading on a regulated market ;


### financial instruments with economic effects similar to those referred to in point , whether they give right to a physical settlement or not . ### financial instruments which are not included in point but which are referenced to shares referred to in that point and with economic effect similar to financial instruments referred to in that point , whether they give right to a physical settlement or not .


### ' biocidal product ' means any substance , mixture or article , in the form in which it is supplied to the user , consisting of , containing or generating one or more active substances , with the primary intention of destroying , deterring , rendering harmless , preventing the action of , or otherwise exerting a controlling effect on , any harmful organism by any means other than mere physical or mechanical action ; ### ' biocidal product ' means any substance , mixture or article , in the form in which it is supplied to the user , consisting of , containing or generating one or more active substances , with the intention , except in the case of articles , where primary intention is required , of destroying , deterring , rendering harmless , preventing the action of , or otherwise exerting a controlling effect on , any harmful organism by any means other than mere physical or mechanical action ;


### ‘ major change’ means an amendment of an existing authorisation which is neither an administrative change nor a minor change ; ### ‘ major change’ means an amendment of an existing authorisation requiring a full or substantial re - evaluation of the risk assessment of the biocidal product or biocidal product family ;


### cumulative and synergistic effects . ### cumulative effects .


### where it is decided not to authorise or to restrict the use of a biocidal product pursuant to paragraph 3 , that cancellation or amendment of the authorisation shall take effect five years after that decision . however , where the approval of the active substance which is a candidate for substitution expires on an earlier date , the cancellation of the authorisation shall take effect on that earlier date . ### where it is decided not to authorise or to restrict the use of a biocidal product pursuant to paragraph 3 , the cancellation or amendment of the authorisation shall take effect in accordance with the provisions of chapter viii .


### the commission shall draw up technical guidance notes to facilitate the implementation of this chapter and , in particular , articles 21 and 22 . ### the commission shall draw up technical guidance notes to facilitate the implementation of this chapter and , in particular , articles 18 and , 21 and 22 .


### where the release of the active substances contained in the biocidal products with which a treated article was treated or which it incorporates , is intended or expected under normal or reasonably foreseeable conditions of use , the person responsible for the placing on the market of that treated article shall ensure that the label provides the following information : ### where , in order to exert a biocidal effect with the exception of in - can preservatives , the release of the active substances contained in the biocidal products with which a treated article was treated or which it incorporates , is intended or expected under normal or reasonably foreseeable conditions of use , the person responsible for the placing on the market of that treated article shall ensure that the label provides the following information :


### without prejudice to articles 61 and 62 , data submitted for the purposes of this regulation shall not be used by competent authorities or the agency for the benefit of a subsequent applicant , except where : ### without prejudice to articles 61 and 62 , data submitted for the purposes of directive 98 / 8 / ec or of this regulation shall not be used by competent authorities or the agency for the benefit of a subsequent applicant , except where :


### the subsequent applicant has a letter of access ; or ### the subsequent applicant has and submits a letter of access ; or


### both the implementing regulation referred to in paragraph 1 and member states ' own rules concerning fees shall respect the following principles : ### the implementing regulation referred to in paragraph 1 concerning fees shall respect the following principles :


### fees shall be set at such a level as to ensure that the revenue derived from the fees is , in principle , sufficient to cover the cost of the services delivered and shall not exceed what is necessary to cover those costs ; ### fees shall be set at such a level as to ensure that the revenue derived from the fees is , in principle , sufficient to cover the cost of the services delivered and shall not exceed what is necessary to cover those costs , the level should&#160 ; also&#160 ; reflect the fact&#160 ; that the evaluation and authorisation procedure shall not be entirely financed by these fees ;


### the specific needs of smes shall be taken into account , as appropriate ; ### the specific needs of small and medium sized enterprises shall be taken into account , with respect to a fee payment system , as appropriate ; this shall have no bearing on the responsibility of the relevant competent authority to carry out a careful assessment in accordance with the provisions of this regulation ;


### as regards member states ' rules only , the deadlines for the payment of fees to competent authorities shall be fixed taking due account of the deadlines of the procedures provided for in this regulation . ### the deadlines for the payment of fees shall be fixed taking due account of the deadlines of the procedures provided for in this regulation .


### 7 . acute toxicity in addition to the oral route , for substances other than gases , the information mentioned under 8 . 7 . 2 to 8 . 7 . 3 shall be provided for at least one other route . – the choice for the second route will depend on the nature of the substance and the likely route of human exposure . – gases and volatile liquids should be administered by the inhalation route – if the only route of exposure is the oral route , then information for only that route need be provided . if dermal or inhalation route is the only route available then an oral test may be considered . – there may be specific circumstances where all routes of exposure are deemed necessary . ### 7 . acute toxicity in addition to the oral route , for substances other than gases , the information mentioned under 8 . 7 . 2 to 8 . 7 . 3 may be provided for other routes . – the choice for the second route will depend on the nature of the substance and the likely route of human exposure . – gases and volatile liquids should be administered by the inhalation route – if the only route of exposure is the oral route , then information for only that route need be provided . if dermal or inhalation route is the only route available then an oral test may be considered . before a new dermal acute toxicity study is carried out , an in vitro dermal penetration study should be conducted to assess the likely magnitude and rate of dermal bioavailability . – there may be exceptional circumstances where all routes of exposure are deemed necessary .


### 7 . available toxicological data relating to : – co - formulants of concern ) , or – a mixture that a substance of concern is a component of – if no data is available , then the appropriate test described in annex ii , shall be carried out for the co - formulants of concern ) or a mixture that a substance of concern is a component of . ### 7 . available toxicological data relating to : – co - formulants of concern ) , or – a mixture that a substance of concern is a component of – if insufficient data are available for a co - formulant and cannot be inferred through read - across or other accepted non - testing approaches , targeted test described in annex ii , shall be carried out for the substance of concern or a mixture that a substance of concern is a component of . vertebrate animal testing should be restricted to acute studies .


### in order to ensure a high and harmonised level of protection of human and animal health and of the environment , any risks arising from the use of a biocidal product shall be identified . to achieve this , a risk assessment shall be carried out to determine the acceptability or otherwise of any risks that are identified . this is done by carrying out an assessment of the risks associated with the relevant individual components of the biocidal product taking into account any cumulative and synergistic effects . ### in order to ensure a high and harmonised level of protection of human and animal health and of the environment , any risks arising from the use of a biocidal product shall be identified . to achieve this , a risk assessment shall be carried out to determine the acceptability or otherwise of any risks that are identified . this is done by carrying out an assessment of the risks associated with the relevant individual components of the biocidal product taking into account any cumulative and synergistic effects . scientific definitions and methodologies for the assessment of cumulative or synergistic effects will be based on the technical guidance notes provided by the commission as foreseen in article 23 .


### in carrying out the assessment , the possibility of cumulative or synergistic effects shall also be taken into account . ### in carrying out the assessment , the possibility of cumulative or synergistic effects shall also be taken into account . scientific definitions and methodologies for the assessment of cumulative or synergistic effects will be based on the technical guidance notes provided by the commission as foreseen in article 23 .


### in each of the areas where risk assessments have been carried out , the evaluating body shall combine the results for the active substance together with the results for any substance of concern to produce an overall assessment for the biocidal product itself . this shall also take account of any cumulative or synergistic effects . ### in each of the areas where risk assessments have been carried out , the evaluating body shall combine the results for the active substance together with the results for any substance of concern to produce an overall assessment for the biocidal product itself . this shall also take account of any cumulative or synergistic effects . scientific definitions and methodologies for the assessment of cumulative or synergistic effects will be based on the technical guidance notes provided by the commission as foreseen in article 23 .


### however , the effective exercise of the freedom of movement of workers is still a major challenge and many workers are very often unaware of their rights to free movement . they still suffer from discrimination on the grounds of nationality when moving across european union borders of the member states . there is , therefore , a gap between the legislation and its application in practice that needs to be addressed . ### however , the effective exercise of the freedom of movement of workers is still a major challenge and many workers are very often unaware of their rights to free movement . they still suffer from discrimination on the grounds of nationality and , with regard to frontier workers , from discrimination based on residence , when moving across european union borders of the member states . there is , therefore , a gap between the legislation and its application in practice that needs to be addressed .


### protection against discrimination based on the grounds of nationality would itself be strengthened by the existence of organisations in each member state with competence to promote equal treatment , to analyse the problems involved in citizen ' s cases , to study possible solutions and to provide specific assistance to union workers exercising their right to free movement . ### protection against discrimination based on the grounds of nationality would itself be strengthened by the existence of independent and effective organisations in each member state with competence to promote equal treatment , to analyse the problems involved in citizen ' s cases , to study possible solutions and to provide specific assistance to eu workers exercising their right to free movement .


### member states shall ensure that judicial and / or administrative procedures , including where they deem it appropriate , conciliation procedures , for the enforcement of the obligations under article 45 of the treaty and articles 1 to 10 of regulation no 492 / 2011 , are available to all workers and members of their families who consider they have suffered or are suffering from unjustified restrictions to their right to free movement or consider themselves wronged by failure to apply the principle of equal treatment to them , even after the relationship in which the discrimination is alleged to have occurred has ended . ### member states shall ensure that judicial and / or administrative procedures , including where they deem it appropriate , conciliation procedures , for the enforcement of the obligations under article 45 of the treaty and articles 1 to 10 of regulation no 492 / 2011 , are available to all workers , including frontier workers and members of their families who consider they have suffered or are suffering from unjustified restrictions to their right to free movement or consider themselves wronged by failure to apply the principle of equal treatment to them , even after the relationship in which the discrimination is alleged to have occurred has ended .


### member states shall ensure that associations , organisations or other legal entities , which have , in accordance with the criteria laid down by their national law , a legitimate interest in ensuring that the provisions of this directive are complied with , may engage , either on behalf of or in support of the worker and members of his / her family , with his / her approval , in any judicial and / or administrative procedure provided for the enforcement of rights under article 45 of the treaty and articles 1 to 10 of regulation no 492 / 2011 . ### member states shall ensure that associations , organisations or other legal entities , which have , in accordance with the criteria laid down by their national law and practices , a legitimate interest in ensuring that the provisions of this directive are complied with , have the right to engage , either on behalf of or in support of the worker and members of his / her family , with his / her approval , in any judicial and / or administrative procedure provided for the enforcement of rights under article 45 tfeu and articles 1 to 10 of regulation no 492 / 2011 .


### in order to ensure the interoperability and continuity of the service throughout the union , and reduce the costs of implementation for the union as a whole , it is necessary that all member states deploy the ecall priority action in accordance with the common specifications established in delegated regulation no 305 / 2013 . this should be without prejudice to the right of each member state to deploy additional technical means to handle other emergency calls . ### in order to ensure the full functionality , compatibility , interoperability and continuity of the service throughout the union , and reduce the costs of implementation for the union as a whole , it is necessary that all member states deploy the ecall priority action in accordance with the common specifications established in delegated regulation no 305 / 2013 . this should be without prejudice to the right of each member state to deploy additional technical means to handle other emergency calls .


### in order to reduce the burden on statistical authorities and respondents , the nsis and other national authorities should be able to access and use administrative records , including those filled electronically , promptly and free - of - charge , as well as to integrate these records with statistics . ### in order to reduce the burden on statistical authorities and respondents , the nsis and other national authorities should be able to access and use administrative records of publicly available information , including those filled electronically , promptly and free - of - charge , as well as to integrate these records with statistics .


### within their national statistical system , the heads of nsis shall have the sole responsibility for deciding on processes , statistical methods , standards and procedures , and on the content and timing of statistical releases and publications for all european statistics . they shall be empowered to decide on all matters regarding the internal management of the nsi . they shall coordinate the statistical activities of all national authorities that contribute to the development , production and dissemination of european statistics . when carrying out these tasks , the heads of nsis shall act in an independent manner ; they shall neither seek nor take instructions from any government or other institution , body , office or entity ; they shall refrain from any action incompatible with the performance of these tasks . ### within their national statistical system , the heads of nsis shall have the sole responsibility for deciding on processes , statistical methods , standards and procedures , and on the content and timing of statistical releases and publications for all european statistics which are produced by nsis . they shall be empowered to decide on all matters regarding the internal management of the nsi . they shall set guidelines relating to the development , production and dissemination of european statistics within the national statistical system . when carrying out these tasks , the heads of nsis shall act in an independent manner ; they shall neither seek nor take instructions from any government or other institution , body , office or entity ; they shall refrain from any action incompatible with the performance of these tasks .


### in order to reduce the burden on respondents , the nsis , other national authorities as referred to in article 4 and the commission shall have the right to access and use , promptly and free of charge , all administrative records and to integrate these administrative records with statistics , to the extent necessary for the development , production and dissemination of european statistics . ### in order to reduce the burden on respondents , the nsis , other national authorities as referred to in article 4 and the commission shall have the right to access and use , promptly and free of charge , all administrative records of publicly available information and to integrate these administrative records with statistics , to the extent necessary for the development , production and dissemination of european statistics .


### ‘ statutory interest’ means simple interest for late payment at a rate which is the sum of the reference rate , plus at least seven percentage points ; ### ‘ statutory interest’ means simple interest for late payment at a rate which is the sum of the reference rate , plus at least nine percentage points ;


### it is necessary to ensure that aifm operate subject to robust governance controls . aifm should be managed and organised so as to minimise conflicts of interest . recent developments underline the crucial need to separate asset safe - keeping and management functions , and segregate investor assets from those of the manager . to this end , the aifm has to appoint a depositary and entrust it with the booking of investor money on a segregated account , the safe - keeping of financial instruments and the verification of whether the aif or the aifm on behalf of the aif has obtained ownership of all other assets . ### it is necessary to ensure that aifm operate subject to robust governance controls . aifm should be managed and organised so as to minimise conflicts of interest . recent developments underline the crucial need to separate asset safe - keeping and management functions , and segregate investor assets from those of the manager . although aifm manage aif with different business models and arrangements for , inter alia , asset safe - keeping , it is essential that a depositary separate from the aifm is appointed to provide depository functions with respect to aif . the depositary will be responsible for the booking of investor money on segregated accounts , the safe - keeping of financial instruments , including the holding in custody of financial instruments that can be kept , and the verification of whether the aif or the aifm on behalf of the aif has obtained ownership of all other assets . a depositary may maintain a common segregated account for several aif .


### given that aifm employing high levels of leverage in their investment strategies may , under certain conditions , contribute to the build up of systemic risk or disorderly markets , special requirements should be imposed on aifm using certain techniques giving rise to particular risks . the information needed to detect , monitor and respond to those risks has not been collected in a consistent way throughout the community , and shared across member states so as to identify potential sources of risk to the stability of financial markets in the community . to remedy this situation , special requirements should apply to aifm , which consistently use high levels of leverage in their investment strategies . those aifm should be obliged to disclose information regarding their use and sources of leverage . that information should be aggregated and shared with other authorities in the community , so as to facilitate a collective analysis of the impact of the leverage of those aifm on the financial system in the community , as well as a common response . ### given that an aifm may employ leverage at the level of the aif and may , under certain conditions , contribute to the build up of systemic risk or disorderly markets , special requirements should be imposed on aifm employing leverage on a systemically significant basis . the information needed to detect , monitor and respond to those risks has not been collected in a consistent way throughout the union , and shared across member states so as to identify potential sources of risk to the stability of financial markets in the union . to remedy this situation , special requirements should apply to aifm , which employ leverage at the level of the aif on a systemically significant basis . such aifm should be obliged to disclose information regarding the use and sources of leverage in their aif . information gathered by competent authorities should be aggregated and shared with other authorities in the union , so as to facilitate a collective analysis of the impact of the leverage of aif managed by aifm on the financial system in the union , as well as a common response .


### ucits or their management or investment companies authorised in accordance with directive 2009 / … / ec [ the ucits directive ] ; ### ucits or their management or investment companies authorised in accordance with directive 2009 / 65 / ec [ the ucits directive ] , in so far as those management or investment companies do not manage aif ;


### the commission shall adopt implementing measures further specifying the content and format of the annual report . these measures shall be adapted to the type of aifm to which they apply . ### the commission shall adopt delegated acts further specifying the content and format of the annual report . those acts shall be appropriate and proportionate and shall be adapted to the type of aifm to which they apply and the aif to which the report relates , taking account of the different size , resources , complexity , nature , investments , investment strategies and techniques , structures and investors of different types of aifm and the aif that they manage .


### aifm shall ensure that aif investors receive the following information before they invest in the aif , as well as any changes thereof : ### 1 aifm shall ensure that aif investors receive the following information before they invest in the aif , as well as any material changes thereof :


### a description of the investment strategy and objectives of the aif , all the assets which the aif can invest in and of the techniques it may employ and of all associated risks , any applicable investment restrictions , the circumstances in which the aif may use leverage , the types and sources of leverage permitted and the associated risks and of any restrictions to the use of leverage ; ### a description of the investment strategy and objectives of the aif , all the assets which the aif can invest in and of the techniques it may employ and of all associated risks , and any applicable investment restrictions ; the circumstances in which the aif may use leverage , the types and sources of leverage permitted and the associated risks and of any restrictions to the use of leverage , taking into account the aif ' s underlying investment strategy and risk management processes ;


### the annual financial statements and consolidated financial statements should be audited . the requirement that an audit opinion should state whether the annual or consolidated financial statements give a true and fair view in accordance with the relevant financial reporting framework does not represent a restriction of the scope of that opinion but clarifies the context in which it is expressed . the annual financial statements of small undertakings should not be covered by this audit obligation , as audit can be a significant administrative burden for this category of undertaking , whilst for many small undertakings the same persons are both shareholders and management and therefore have limited need for third party assurance on the financial statements . ### the annual financial statements and consolidated financial statements should be audited . the requirement that an audit opinion should state whether the annual or consolidated financial statements give a true and fair view . the annual financial statements of small undertakings should not be covered by this audit obligation , as audit can be a significant administrative burden for this category of undertaking , whilst for many small undertakings the same persons are both shareholders and management and therefore have limited need for third party assurance on the financial statements .


### goodwill shall be written off systematically over its useful life . where its useful life cannot be reliably estimated it shall be written off within a maximum period of 5 years . an explanation of the period over which goodwill is written off shall be provided within the notes to the financial statements . ### goodwill shall be written off systematically over its useful life . where its useful life cannot be reliably estimated it shall be written off within a maximum period of 10 years . an explanation of the period over which goodwill is written off shall be provided within the notes to the financial statements .


### member states shall permit small undertakings to draw up abridged balance sheets showing only those items preceded by letters and roman numerals in article 9 , disclosing separately the information required in brackets in c under ' assets ' and c under ' capital , reserves and liabilities ' , but in total for each . ### member states shall permit small undertakings to draw up abridged balance sheets showing only those items preceded by letters and roman numerals in article 9 , or , as the case may be , article 9a , disclosing separately as applicable : the information required in brackets in c under ' assets ' and c under ' capital , reserves and liabilities ' , but in aggregate for each ; or the information required in article 9a in brackets in d .


### abridged balance sheets showing only those items preceded by letters and roman numerals in article 9 disclosing separately , either in the balance sheet or in the notes to the financial statements : ### abridged balance sheets showing only those items preceded by letters and roman numerals in article 9 or , as the case may be , article 9a disclosing separately , either in the balance sheet or in the notes to the financial statements :


### the report of the statutory auditor on the consolidated financial statements shall comply with the requirements set out in of paragraphs 1 and 2 . in reporting on the consistency of the management report and the financial statements as required by paragraph 1 , the statutory auditor shall consider the consolidated financial statements and the consolidated management report . where the annual financial statements of the parent undertaking are attached to the consolidated financial statements , the reports of the statutory auditors required by this article may be combined . ### the report of the statutory auditor on the consolidated financial statements shall comply with the requirements set out in of paragraphs 1 and 2 . where the annual financial statements of the parent undertaking are attached to the consolidated financial statements , the reports of the statutory auditors required by this article may be combined .


### credit intermediaries should be registered with the competent authority of the member state where they have their residence or their head office , provided that they have been authorised in accordance with strict professional requirements in relation to their competence , good repute , and professional indemnity cover . with a view to promoting consumer confidence in credit intermediaries , member states should ensure that authorised credit intermediaries are subject to ongoing and thorough supervision by their home member state competent authority . such requirements should apply at least at the level of the institution ; however , member states may clarify whether such requirements for authorisation and subsequent registration apply to individual employees within the credit intermediary . ### credit intermediaries should be registered with the competent authority of the member state where they have their head office and registered office , provided that they have been authorised in accordance with strict professional requirements in relation to their competence , good repute , and professional indemnity cover . with a view to promoting consumer confidence in credit intermediaries , member states should ensure that authorised credit intermediaries are subject to ongoing and thorough supervision by their home member state competent authority . such requirements should apply at least at the level of the institution ; however member states may clarify whether such requirements for authorisation and subsequent registration apply to individual employees within the credit intermediary .


### where the creditor or credit intermediary is a natural person , the member state in which his residence is situated and in which he carries on his business ; ### where the creditor or credit intermediary is a natural person , the member state in which his head office is situated ;


### where the creditor or credit intermediary is a legal person , the member state in which its registered office is situated or , if under national law it has no registered office , the member state in which its head office is situated . ### where the creditor or credit intermediary is a legal person , the member state in which its registered office is situated or , if under national law it has a registered office , and head office are situated .


### a warning , where applicable , concerning the risk of losing the immovable property in the event of non - observance of the commitments linked to the credit agreement when the credit is secured by a mortgage or another comparable security commonly used in a member state on residential immovable property or secured by a right related to residential immovable property . ### where it is not clear in the advertisement that the credit agreement is a credit agreement as defined by article 2 , a warning , concerning the risk of losing the immovable property in the event of non - observance of the commitments linked to the credit agreement when the credit is secured by a mortgage or another comparable security commonly used in a member state on residential immovable property or secured by a right related to residential immovable property .


### member states shall ensure that the creditor and , where applicable , the credit intermediary , without undue delay after the consumer has given the necessary information on his needs , financial situation and preferences in accordance with article 14 , provides the consumer with the personalised information needed to compare the credits available on the market , assess their implications and take an informed decision on whether to conclude a credit agreement . such information , on paper or on another durable medium , shall be provided by means of the european standardised information sheet , as set out in annex ii . ### member states shall ensure that the creditor and , where applicable , the credit intermediary , without undue delay after the consumer has given the necessary information on his needs , financial situation and preferences in accordance with article 14 , provides the consumer with the personalised information needed to compare the credits available on the market , assess their implications and take an informed decision on whether to conclude a credit agreement . such information , on paper or on another durable medium , may be provided by means such as the european standardised information sheet , as set out in annex ii , or an equivalent document providing at least the same information , which is approved by the relevant national authority .


### the creditor and , where applicable , the credit intermediary shall be deemed to have fulfilled the requirements on information provision to the consumer prior to the conclusion of a distance contract as set out in article 3 of directive 2002 / 65 / ec where they have supplied the esis . ### the creditor and , where applicable , the credit intermediary shall be deemed to have fulfilled the requirements on information provision to the consumer prior to the conclusion of a distance contract as set out in article 3 of directive 2002 / 65 / ec where they have supplied the esis or equivalent , approved national document .


### prior to the performance of any of the services listed in article 3 , a credit intermediary shall provide the consumer with at least the following information : ### prior to the performance of any of the services listed in article 3 , a credit intermediary shall provide the consumer shall be provided with at least the following information :


### the procedures allowing consumers and other interested parties to register complaints about credit intermediaries and , where appropriate , the means by which recourse to the out - of - court complaint and redress procedures can be sought ; ### the procedures allowing consumers and other interested parties to register complaints internally and , where appropriate , the means by which recourse to the out - of - court complaint and redress procedures can be sought ;


### member states shall ensure that , before the conclusion of the credit agreement , a thorough assessment of the consumer ' s creditworthiness is conducted by the creditor , based on criteria including the consumer ' s income , savings , debts and other financial commitments . that assessment shall be carried out on the basis of the necessary information , obtained by the creditor or , where applicable , credit intermediary from the consumer and from relevant internal or external sources and shall respect the requirements with regard to necessity and proportionality set out in article 6 of directive 95 / 46 / ec . member states shall ensure that creditors establish appropriate processes to assess the creditworthiness of the consumer . these processes shall be reviewed at regular intervals and up - to - date records of those processes shall be maintained . ### member states shall ensure that , before the conclusion of the credit agreement , a thorough assessment of the consumer ' s creditworthiness is conducted by the creditor , based on reasonable criteria . that assessment shall be carried out on the basis of sufficient information , where appropriate , obtained from the consumer , and , where necessary , on the basis of the consultation of the relevant database . this shall respect the requirements with regard to necessity and proportionality set out in article 6 of directive 95 / 46 / ec . member states shall ensure that creditors establish appropriate processes to assess the creditworthiness of the consumer . these processes shall be reviewed at regular intervals and up - to - date records of those processes shall be maintained . expert risk assessment shall not be automatically replaced by quantitative parameters in automatic underwriting processes nor rely only on externally provided credit scores or on scores based only on credit history .


### each member state shall ensure non - discriminatory access for all creditors to databases used in that member state for assessing the creditworthiness of consumers and for monitoring consumers ' compliance with the credit obligations over the life of the credit agreement . such databases comprise databases operated by private credit bureaux or credit reference agencies and public credit registers . ### each member state shall in the case of cross - border credit ensure access for creditors from other member states to databases used in that member state for assessing the creditworthiness of consumers . the conditions for access shall be non - discriminatory .


### early repayment ### early repayment and portability


### [ maximum available loan amount relative to the value of the property ] : ### this means you will pay back [ amount ] for every [ other currency / euro ] 1 borrowed . [ estimated value of property / value of property ] [ security ] euro ] 1 borrowed . [ estimated value of property / value of property ] [ security ]


### the exchange rate used for converting your repayment in [ credit currency ] to [ national currency ] will be the rate published by [ name of institution publishing exchange rate ] on [ date ] . ### the exchange rate used for converting your repayment in [ credit currency ] to [ national currency ] will be calculated on [ date ] . [ warning on the variability of the instalments ]


### should you decide to repay this loan early , please contact us to ascertain the exact level of the exit charge at that moment . ### you do not have the possibility to transfer this loan to another property you do have the possibility to transfer this loan to another property : [ conditions ]


### name , telephone number , geographical address and web address of the creditor shall refer to the creditor ' s headquarters . the relevant authority for the supervision of lending activities shall be indicated . ### the relevant authority for the supervision of lending activities shall be indicated .


### the description of the type of credit shall clearly indicate how the capital and the interest shall be reimbursed during the life of the credit . ### the description of the type of credit shall clearly indicate how the capital and the interest shall be reimbursed during the life of the credit and specify whether the credit agreement is on capital repayment or interest - only basis .


### this section shall also explain whether the interest rate is fixed or variable and , where applicable , the periods during which it will remain fixed ; the frequency of subsequent revisions and the existence of limits to the interest rate variability , such as caps or floors . the formula used to revise the interest rate shall be explained . the creditor shall also indicate where further information on the indices or rates used in the formula can be found . where the credit currency is different from the national currency , the creditor shall include information on the formula used to calculate the exchange rate spreads and the frequency of their adjustment . ### this section shall also explain whether the interest rate is fixed or variable and , where applicable , the periods during which it will remain fixed ; the frequency of subsequent revisions and the existence of limits to the interest rate variability , such as caps or floors . the formula used to revise the interest rate shall be explained . where the credit currency is different from the national currency , the creditor shall include information on the formula used to calculate the exchange rate spreads and the frequency of their adjustment .