### the rules on flexibility concerning the location of operations out side the programme area should be simplified . in addition , it is necessary to support effective cross - border , transnational and interregional cooperation with the union ' s neighbouring third countries where this is necessary to ensure that the regions of the member states which border third countries can be effectively assisted in their development . accordingly , it is appropriate to authorise on an exceptional basis and under certain conditions the financing of assistance from the erdf for operations located on the territory of third countries where the operations are for the benefit of the regions of the union . ### the rules on flexibility concerning the location of operations out side the programme area should be simplified . in addition , it is necessary to support and facilitate , through specific arrangements , effective cross - border , transnational and interregional cooperation with the union ' s neighbouring third countries where this is necessary to ensure that the regions of the member states which border third countries or which are in the same sea - basin as the eu regions covered by article 349 of the tfeu , can be effectively assisted in their development . accordingly , it is appropriate to authorise on an exceptional basis and under certain conditions the financing of assistance from the erdf for operations located on the territory of third countries where the operations are for the benefit of the regions of the union .


### for the purposes of articles 113 and of regulation no [ &#8230 ; ] / 2012 [ cpr ] , member states participating in a cooperation programme shall appoint a single managing authority and , for the purpose of article 113 of that regulation , a single audit authority , which shall be situated in the same member state . 2 . the managing authority shall receive the payments made by the commission and shall make payments to the lead beneficiary in accordance with article 122 of regulation no [ … ] / 2012 [ cpr ] . ### for the purposes of article 113 of regulation no [ . . . ] / 2012 [ cpr ] , member states participating in a cooperation programme shall designate a single managing authority , for the purpose of article 113 of that regulation , a single certifying authority , and , for the purpose of article 113 of that regulation , a single audit authority . the managing authority and the audit authority shall be situated in the same member state . member states participating in a cooperation programme may designate the managing authority to be responsible for carrying out the functions of the certifying authority . such a designation shall be without prejudice to the apportionment of liabilities in relation to the application of financial corrections among the participating member states as laid down in the cooperation programme 2 . the certifying authority shall receive the payments made by the commission and shall , as a general rule , make payments to the lead beneficiary in accordance with article 122 of regulation no [ . . . ] / 2012 [ cpr ] .


### integrating cross - border labour markets , including cross - border mobility , joint local employment initiatives and joint training ; ### integrating cross - border labour markets , including cross - border mobility , joint local employment initiatives and joint training , promoting the development of tourism and culture through the creation of joint cross - border tourism and cultural offers ;


### in 2015 and 2016 , the annual contribution from the erdf to the programmes under eni and ipa for which no programme has been submitted to the commission by 30 june under the cross - border and sea - basin programmes under eni and ipa shall be allocated to the internal cross - border cooperation programmes under paragraph 1 in which the member state concerned participates . ### in 2015 and 2016 , the annual contribution from the erdf to the programmes under eni and ipa for which no programme has been submitted to the commission by 30 june under the cross - border and sea - basin programmes under eni and ipa shall be allocated to the cross - border cooperation programmes under paragraph 1 in which the member state concerned participates .


### beneficiaries shall cooperate in the development , implementation , staffing and financing of operations . ### beneficiaries shall cooperate in at least two of the following ways for each operation : development , implementation , staffing and financing .


### the specific actions taken to promote equality between men and women and to prevent discrimination , including accessibility for disabled persons , and the arrangements implemented to ensure the integration of the gender perspective in the operational programme and operations ; ### where appropriate , the specific actions taken to promote equality between men and women and to prevent discrimination , including accessibility for disabled persons , and the arrangements implemented to ensure the integration of the gender perspective in the operational programme and operations ;


### article 3 geographical coverage for cross - border cooperation , the regions to be supported shall be the nuts level 3 regions of the union along all internal and external land borders other than those covered by programmes under the external financial instruments of the union , and all nuts level 3 regions of the union along maritime borders separated by a maximum of 150 km , without prejudice to potential adjustments needed to ensure the coherence and continuity of cooperation programme areas established for the 2007 - 2013 programming period . the commission shall adopt the list of cross - border areas to receive support , broken down by cooperation programme , by means of implementing acts . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 30 . that list shall also specify those nuts level 3 regions in the union taken into account for the erdf allocation to cross - border cooperation on all internal and those external borders covered by the external financial instruments of the union , such as eni pursuant to regulation no [ … ] / 2012 [ the eni regulation ] and ipa pursuant to regulation no [ … ] / 2012 the ipa regulation ] . when submitting draft cross - border cooperation programmes , member states may request that additional nuts level 3 regions adjacent to those listed in the decision referred to in the second subparagraph are added to a given cross - border area and shall give reasons for the request . 2 . without prejudice to article 19 and , cross - border cooperation programmes may cover regions from norway , switzerland , liechtenstein , andorra , monaco and san marino and third countries or territories neighbouring outermost regions . such regions shall be nuts level 3 equivalent regions . 3 . for transnational cooperation , the commission shall adopt the list of transnational areas to receive support , broken down by cooperation programme and covering nuts level 2 regions while ensuring the continuity of such cooperation in larger coherent areas based on previous programmes , by means of implementing acts . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 30 . when submitting draft transnational cooperation programmes , member states may request that additional nuts level 2 regions adjacent to those listed in the decision referred to in the first subparagraph are added to a given transnational cooperation area and shall give reasons for the request . 4 . without prejudice to article 19 and , transnational cooperation programmes may cover regions from the following third countries or territories : the third countries or territories listed or referred to in paragraph 2 ; and the faroe islands and greenland . without prejudice to article 19 and , transnational cooperation programmes may also cover regions from third countries covered by the external financial instruments of the union , such as eni pursuant to regulation no [ … ] / 2012 , including the relevant regions of the russian federation , and ipa pursuant to regulation no [ … ] / 2012 . annual appropriations corresponding to the support of the eni and ipa to these programmes will be made available , provided that the programmes adequately address the relevant external cooperation objectives . such regions shall be nuts level 2 regions or equivalent regions . 5 . for interregional cooperation , support from the erdf shall cover the entire territory of the union . without prejudice to article 19 and , interregional cooperation programmes may cover the whole or part of the territory of third countries referred to in paragraph 4 and . 6 . for information purposes , regions of third countries or territories referred to in paragraphs 2 and 4 shall be mentioned in the lists referred to in paragraphs 1 and 3 . ### article 3 geographical coverage for cross - border cooperation , the regions to be supported shall be the nuts level 3 regions of the union along all internal and external land borders other than those covered by programmes under the external financial instruments of the union , and all nuts level 3 regions of the union along maritime borders separated by a maximum of 150 km , without prejudice to potential adjustments needed to ensure the coherence and continuity of cooperation programme areas established for the 2007 - 2013 programming period . the commission shall adopt a decision , by means of implementing acts , on the list of cross - border areas to receive support , broken down by cooperation programme . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 30 . that list shall also specify those nuts level 3 regions in the union taken into account for the erdf allocation to cross - border cooperation on all internal and those external borders covered by the external financial instruments of the union , such as eni pursuant to regulation no [ … ] / 2012 [ the eni regulation ] and ipa pursuant to regulation no [ … ] / 2012 the ipa regulation ] . when submitting draft cross - border cooperation programmes , member states , in duly justified cases , and , in order to ensure the coherence of cross border areas , may request that additional nuts level 3 regions are included to those listed in the decision referred to in the second subparagraph . at the request of those member states concerned , in order to facilitate cross border cooperation on maritime borders for outermost regions , and without prejudice to the provisions of the first subparagraph , the commission may include in the decision referred to in the second subparagraph as cross border areas which may receive support from the corresponding allocation of those member states , nuts level 3 regions in outermost regions along maritime borders separated by more than 150 km . 2 . without prejudice to article 19 and , cross - border cooperation programmes may cover regions from norway , switzerland , liechtenstein , andorra , monaco and san marino and third countries or territories neighbouring outermost regions . such regions shall be nuts level 3 equivalent regions . 3 . for transnational cooperation , the commission shall adopt a decision , by means of implementing acts , on the list of transnational areas to receive support , broken down by cooperation programme and covering nuts level 2 regions while ensuring the continuity of such cooperation in larger coherent areas based on previous programmes , taking account of macro - regional and sea - basin strategies , where appropriate . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 30 . when submitting draft transnational cooperation programmes , member states may request that additional nuts level 2 regions adjacent to those listed in the decision referred to in the first subparagraph are added to a given transnational cooperation area and shall give reasons for the request . 4 . without prejudice to article 19 and , transnational cooperation programmes may cover regions from the following third countries or territories : the third countries or territories listed or referred to in paragraph 2 ; and the faroe islands and greenland . without prejudice to article 19 and , transnational cooperation programmes may also cover regions from third countries covered by the external financial instruments of the union , such as eni pursuant to regulation no [ … ] / 2012 , including the relevant regions of the russian federation , and ipa pursuant to regulation no [ … ] / 2012 . annual appropriations corresponding to the support of the eni and ipa to these programmes will be made available , provided that the programmes adequately address the relevant external cooperation objectives . such regions shall be nuts level 2 equivalent regions . 5 . for interregional cooperation , support from the erdf shall cover the entire territory of the union . without prejudice to article 19 and , interregional cooperation programmes may cover the whole or part of the territory of third countries referred to in paragraph 4 and . 6 . for information purposes , regions of third countries or territories referred to in paragraphs 2 and 4 shall be mentioned in the lists referred to in paragraphs 1 and 3 . 6 a . in duly justified cases , to increase the efficiency of programme implementation , the outermost regions may combine in a single programme for territorial cooperation , the amounts of the erdf allocated for cross - border and transnational cooperation as referred to in the paragraphs above , including the additional allowance of article 4 , respecting the applicable rules for each of these allocations .


### beneficiaries shall cooperate in the development , implementation , staffing and financing of operations . ### beneficiaries shall cooperate in the development , implementation , staffing and financing of operations . for programmes involving outermost regions and third countries , a minimum of two of these conditions may be verified .


### horizon 2020 should be implemented with a view to contributing directly to creating industrial leadership , growth and employment in europe and should reflect the strategic vision of the commission communication of 6 october 2010 to the european parliament , the council , the european economic and social committee and the committee of the region ‘ europe 2020 flagship initiative innovation’ whereby the commission engages to radically simplify access of participants . ### horizon 2020 should be implemented with a view to contributing directly to creating industrial leadership , growth and employment in europe and should reflect the strategic vision of the commission communication of 6 october 2010 to the european parliament , the council , the european economic and social committee and the committee of the region ‘ europe 2020 flagship initiative innovation’whereby the commission engages to radically simplify access of participants . at the same time horizon 2020 should duly take into account the need to distinguish between different types of activity and participants having differing funding needs . this can be achieved through a differentiated approach to various groups of beneficiaries as well as funding types in all stages of the implementation of this programme .


### the powers to adopt the delegated acts referred to in this directive shall be conferred on the commission for an indeterminate period of time . ### the powers to adopt the delegated acts referred to in this directive shall be conferred on the commission for a period of five years , commencing on the last date of transposition of the directive . in the event of no reason arising or explicit request being made to change specific aspects of this directive , this period shall be taken to be extended .


### flavour , pulp and cells obtained by suitable physical means from the same species of fruit may be restored to the juice . ### flavour and , if appropriate , pulp and cells shall be obtained by suitable physical means from the fruit juice in question or from fruit juices from the same species of fruit and restored to the fruit juice .


### flavour , pulp , and cells obtained by suitable physical means from the same species of fruit may be restored to the juice . ### flavour , pulp and cells from the juice which are separated during processing may be restored to the same juice .


### the fermentable but unfermented product obtained by adding water and / or sugars and / or honey to the products defined in parts i . 1 , i . 2 , i . 3 and i . 4 , to fruit purée and / or to concentrated fruit purée and / or to a mixture of those products , that product , moreover , meeting the requirements of annex iv . ### the fermentable but unfermented product obtained by adding water , with or without the addition of sugars and / or honey , to the products defined in parts i . 1 , i . 2 , i . 3 and i . 4 , to fruit purée and / or to concentrated fruit purée and / or to a mixture of those products , that product , moreover , meeting the requirements of annex iv .


### flavour , pulp , and cells obtained by suitable physical means from the same species of fruit may be restored to the juice . ### pulp and cells obtained by suitable physical means from the same species of fruit may be restored to the juice .


### the objectives of this directive , to ensure a single market for fuel for road transport and non - road mobile machinery and ensure respect for minimium levels of environmental protection from use of this fuel , cannot be sufficiently achieved by the member states and can therefore be better achieved at union level , the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the treaty on the functioning of the european union . in accordance with the principle of proportionality , as set out in that article , this directive does not go beyond what is necessary in order to achieve those objectives . ### the objectives of this directive are to ensure a single market for fuel for road transport and non - road mobile machinery and to ensure that minimum levels of environmental protection are respected and adverse effects on food security and land use rights are avoided in connection with the production and use of such fuel . these objectives cannot be sufficiently achieved by the member states and can therefore be better achieved at union level , the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the treaty on the functioning of the european union . in accordance with the principle of proportionality , as set out in that article , this directive does not go beyond what is necessary in order to achieve those objectives .


### based on forecasts of biofuel demand provided by the member states and estimates of indirect land - use change emissions for different biofuel feedstocks it is likely that greenhouse gas emissions linked to indirect land use change are significant , and could negate some or all of the greenhouse gas savings of individual biofuels . this is because almost the entire biofuel production in 2020 is expected to come from crops grown on land that could be used to satisfy food and feed markets . in order to reduce such emissions , it is appropriate to distinguish between crop groups such as oil crops , cereals , sugars and other starch containing crops accordingly . ### based on forecasts of biofuel demand provided by the member states and estimates of indirect land - use change emissions for different biofuel feedstocks greenhouse gas emissions linked to indirect land use change are significant , and could negate some or all of the greenhouse gas savings of individual biofuels . this is because almost the entire biofuel production in 2020 is expected to come from crops grown on land that could be used to satisfy food and feed markets . this may have a significant negative social impact on livelihoods and the ability to implement human rights including the right to food for local communities . in order to reduce such emissions and such negative social impact , it is appropriate to focus , in particular , on reducing the projected use of biofuels .


### in order to take account of specific situations in a flexible manner , a transfer of officials in the interests of the service , that is without prior publication of the vacant post , from the council or the commission to the eeas should also be made possible in exceptional cases . similarly , it should be possible to transfer officials in the interest of the service from the eeas to the council or the commission . ### in order to take account of specific situations in a flexible manner , a transfer of officials in the interests of the service , that is without prior publication of the vacant post , from the council or the commission to the eeas should also be made possible in duly justified exceptional cases . similarly , it should be possible to transfer officials in the interest of the service from the eeas to the council or the commission .


### it is appropriate to clarify that staff of the eeas who carry out tasks for the commission as part of their duties should follow instructions given by the commission . likewise , commission officials working in union delegations should follow instructions from the head of delegation , in particular on organisational and administrative matters and on the implementation of the union budget . ### it is appropriate to clarify that staff of the eeas who carry out tasks for the commission as part of their duties should follow instructions given by the commission under the overall responsibility of the head of delegation . likewise , commission officials working in union delegations should follow instructions from the head of delegation , in particular on organisational and administrative matters and on the implementation of the union budget .


### it is necessary to ensure that staff from national diplomatic services , candidates from the council and the commission as well as internal candidates can apply for posts in the eeas on an equal footing . from 1 july 2013 at the latest this should also apply to officials from other institutions . however , in order to guarantee proper representation of staff from national diplomatic services in the eeas , the high representative of the union for foreign affairs and security policy and vice - president of the commission should be able to decide that for posts in function group ad , until 30 june 2013 , priority may be given to candidates from national diplomatic services of the member states in case of substantially equal qualifications . ### it is necessary to ensure that staff from national diplomatic services , candidates from the council and the commission and internal candidates can apply for posts in the eeas on an equal footing . from 1 january 2012 at the latest this should also apply to officials from other institutions . however , in order to guarantee proper representation of staff from national diplomatic services in the eeas , the high representative of the union for foreign affairs and security policy and vice - president of the commission should be able to decide that for posts in function group ad , until 31 december 2011 or until staff from national diplomatic services reach one - third of eeas staff at ad level , whichever date is the earliest , priority may be given to candidates from national diplomatic services of the member states in the event of substantially equal qualifications .


### operations shall not be selected for support by the operational programme where they have been physically completed or fully implemented before the application for funding under the operational programme is submitted by the beneficiary to the managing authority , irrespective of whether all related payments have been made by the beneficiary . ### operations shall not be selected for support by the operational programme where they have been physically completed or fully implemented before the application for funding under the operational programme is submitted by the beneficiary to the competent authority , irrespective of whether all related payments have been made by the beneficiary .


### the first application for interim payment shall not be made before the notification to the commission of the designation of the managing authority and the certifying authority in accordance to article 32 . ### the first application for interim payment shall not be made before the notification to the commission of the designation of the competent authorities .


### in processing personal data pursuant to this article , the managing authority as well as the beneficiaries and partner organisations shall comply with directive 95 / 46 / ec . ### in processing personal data pursuant to this article , the competent authority as well as the beneficiaries and partner organisations shall abide by all confidential data protection rules so as to avoid any stigmatisation and comply with directive 95 / 46 / ec .


### ‘ intermediate body’ means any public or private body which acts under the responsibility of a managing or certifying authority , or which carries out duties on behalf of such an authority in relation to beneficiaries’ implementing operations ; ### ‘ intermediate body’ means any not - for - profit organisation or any public or private body , excluding business enterprises , which acts under the responsibility of a managing or certifying authority , or which carries out duties on behalf of such an authority in relation to beneficiaries’ implementing operations ;


### member states and beneficiaries shall choose the food products and the goods on the basis of objective criteria . the selection criteria for the food products , and where appropriate for goods , shall also take into consideration climatic and environmental aspects , in particular with a view to reduction of food waste . ### member states and beneficiaries shall choose the food products and the goods on the basis of objective criteria , including nutritional value , in the case of food products , and ease of distribution . to that end , member states may give preference to union products . the selection criteria for the food products , and where appropriate for goods , shall also take into consideration climatic and environmental aspects , in particular with a view to reduction of food waste at every stage of the distribution chain .


### ' partner organisations ' means public bodies or non - for - profit organisations that deliver the food or goods directly or through other partner organisations to the most deprived persons , and whose operations have been selected by the managing authority in accordance with article 29 ; ### ‘ partner organisations’ means public bodies or not - for - profit organisations that deliver the food directly or through other partner organisations to the most deprived persons , and whose operations have been selected by the managing authority in accordance with article 29 ;


### the managing authority shall inform beneficiaries of publication of the list of operations in accordance with paragraph 2 . the managing authority shall provide information and publicity kits , including templates in electronic format , to help beneficiaries and partner organisations to meet their obligations as set out in paragraph 3 . ### the competent authority shall inform beneficiaries of publication of the list of operations in accordance with paragraph 2 . it shall provide information and publicity kits , including templates in electronic format , to help beneficiaries and partner organisations to meet their obligations as set out in paragraph 3 .


### the fund for european aid to the most deprived should strengthen social cohesion by contributing to the reduction of poverty in the union by supporting national schemes that provide non - financial assistance to the most deprived persons to alleviate food deprivation , homelessness and material deprivation of children . ### the fund for european aid to the most deprived should strengthen social cohesion by contributing to the reduction of poverty in the union by supporting national schemes that provide non - financial assistance to the most deprived persons to alleviate all forms of deprivation and poverty .


### the certifying authority shall submit on a regular basis an application for interim payment covering amounts entered in its accounts as public support paid to beneficiaries in the accounting year ending 30 june . ### the competent authority shall submit on a regular basis an application for interim payment covering amounts entered in its accounts as public support paid to beneficiaries in the accounting year ending 30 june .


### an identification of and a justification for selecting the type of material deprivation to be addressed under the operational programme and a description for each type of material deprivation addressed of the main characteristics and the objectives of the distribution of food or goods and the accompanying measures to be provided , having regard to the results of the ex ante evaluation carried out in accordance with article 14 ; ### an identification of the type of food and / or material deprivation to be addressed under the operational programme and a description of them , as well as a description of the main characteristics and the objectives of the distribution of food , particularly fresh agricultural products such as meat , fish , fruit , vegetables , grain and milk products , or goods , and the accompanying measures to be provided ;


### this regulation establishes the fund for european aid to the most deprived for the period from 1 january 2014 to 31 december 2020 and determines the objectives of the fund , the scope of its support , the financial resources available and the criteria for their allocation and lays down the rules necessary to ensure the effectiveness of the fund . ### this regulation establishes the fund for european aid to the most deprived for the period from 1&#160 ; january 2014 to 31&#160 ; december 2020 and determines the objectives of the fund , the scope of its support , the financial resources available and the criteria for their allocation and lays down the rules necessary to ensure the effectiveness and straightforwardness of the fund .


### the number of persons suffering from material or even severe material deprivation in the union is increasing and those persons are often too excluded to benefit from the activation measures of regulation no [ …cpr ] , and , in particular of regulation no [ …esf ] . ### the number of persons suffering from food and material deprivation , or even severe deprivation , in the union is increasing and those persons are often too excluded to benefit from the activation measures of regulation no [ …cpr ] , and , in particular of regulation no [ …esf ] .


### citizens have the right to know how the union’s financial resources are invested and to what effects . for the purpose of ensuring wide dissemination of information about the achievements of the fund and to ensure accessibility and transparency of funding opportunities , detailed rules about information and communication , especially in relation to the responsibilities of the member states and the beneficiaries , should be set out . ### citizens have the right to know how the union’s financial resources are invested and to what effects . for the purpose of ensuring wide dissemination of information about the achievements of the fund and to ensure accessibility and transparency of funding opportunities , detailed rules about information and communication and about the relevant responsibilities of the member states and the beneficiaries should be set out .


### where a public body purchases the food or basic consumer goods for personal use of homeless persons or of children and provide them to partner organisations , the costs of transporting of food or goods to the storage depots of the partner organisations at a flat rate of 1 % of the costs referred to in point ; ### where a public body purchases the food or basic consumer goods for the personal use of the most deprived members of society and provides them to partner organisations , the costs of transporting of food or goods to the storage depots of the partner organisations at a flat rate of 1 % of the costs referred to in point ;


### those provisions also ensure that the operations supported shall comply with applicable union and national laws , notably in regard to the safety of the goods that are distributed to the most deprived persons . ### those provisions also ensure that the operations supported shall comply with applicable union and national laws , notably in regard to the safety of the goods and the quality of the food products that are distributed to the most deprived persons .


### member states should designate a managing authority , a certifying authority and a functionally independent auditing authority for their operational programme . to provide flexibility for member states in the set - up of control systems , it is appropriate to provide the option for the functions of the certifying authority to be carried out by the managing authority . the member states should also be allowed to designate intermediate bodies to carry out certain tasks of the managing authority or the certifying authority . the member states should in that case lay down clearly their respective responsibilities and functions . ### member states should designate for their operational programme the authorities responsible for the sound management of the fund . member states should undertake adequate administrative and physical controls and provide for penalties in case of irregularities in order to ensure that the operational programmes are implemented in accordance with the applicable rules .


### it is necessary to establish a maximum level of co - financing from the fund to the operational programmes to provide for a multiplier effect of union resources , while the situation of member states facing temporary budget difficulties should be addressed . ### it is necessary to establish a maximum level of co - financing from the fund to the operational programmes to provide for a multiplier effect of union resources , while ensuring flexibility by providing solutions for member states facing temporary budget difficulties .


### ‘ beneficiary’ means a public or private body responsible for initiating or initiating and implementing operations ; ### ‘ beneficiary’ means a not - for - profit organisation or a public or private body , excluding business enterprises , responsible for initiating or initiating and implementing operations ;


### they may also be purchased by a public body and made available free of charge to the partner organisations . in that case , the food may be obtained from the use , processing or sale of the products in intervention stocks made available in accordance with article 15 of the regulation no [ cmo ] , provided that this is economically the most favourable option and does not unduly delay the delivery of the food products to the partner organisations . any amount derived from a transaction concerning those stocks shall be used for the benefit of the most deprived persons , and shall not be applied so as to diminish the obligation of the member states , provided in article 18 of this regulation , to co - finance the programme . ### they may also be purchased by a public body and made available free of charge to the partner organisations . in that case , the food may be obtained from the use , processing or sale of the products in intervention stocks made available in accordance with article 15 of the regulation no [ cmo ] , provided that this is economically the most favourable option and does not unduly delay the delivery of the food products to the partner organisations . any amount derived from a transaction concerning those stocks shall be used for the benefit of the most deprived persons , and shall not be applied so as to diminish the obligation of the member states , provided in article 18 of this regulation , to co - finance the programme as a complement to the budget of the fund . .


### in order to improve the quality and design of each operational programme and evaluate the effectiveness and efficiency of the fund , ex ante and ex post evaluations should be conducted . those evaluations should be supplemented by surveys on the most deprived persons who have benefited from the operational programme and , if necessary , by evaluations during the programming period . the responsibilities of member states and the commission in this respect should be specified . ### in order to improve the quality and design of each operational programme and evaluate the effectiveness and efficiency of the fund , evaluations should be conducted .


### at its own initiative and in close cooperation with the member states , the commission shall carry out , with the assistance of external experts , an ex - post evaluation , to assess the effectiveness and sustainability of results obtained as well as to measure the added value of the fund . this ex post evaluation shall be completed by 31 december 2023 . ### at its own initiative and in close cooperation with the member states , the commission shall carry out , with the assistance of external experts , an ex - post evaluation to assess the effectiveness of programmes in respect of barriers to their implementation , their stated aims and the results obtained as well as to measure the added value of the fund . this ex post evaluation shall be completed by 31 december 2023 .


### the operational programme of each member state should identify and justify the forms of material deprivation to be addressed , and describe the objectives and features of the assistance to the most deprived persons that will be provided through the support of national schemes . it should also include elements necessary to ensure effective and efficient implementation of the operational programme . ### the operational programme of each member state should identify and justify the forms of food and / or material deprivation to be addressed , and describe the objectives and features of the assistance to the most deprived persons that will be provided through the support of national schemes . it should also include elements necessary to ensure effective , rapid and efficient implementation of the operational programme .


### the commission and the member states shall carry out their respective roles in relation to the fund with the aim of reducing the administrative burden for beneficiaries . ### the commission and the member states shall carry out their respective roles in relation to the fund with the aim of reducing the administrative burden for beneficiaries and affording them swift and easy access to aid .


### where a public body purchases the food or basic consumer goods for personal use of homeless persons or of children and provide them to partner organisations , the costs of transporting of food or goods to the storage depots of the partner organisations at a flat rate of 1 % of the costs referred to in point ; ### where a public body purchases the food or basic consumer goods for the personal use of the final beneficiaries and provides them to partner organisations , the costs of transporting of food or goods to the storage depots of the partner organisations at a flat rate of 1 % of the costs referred to in point ;


### that material assistance shall be distributed free of charge to the most deprived persons . ### that material assistance shall normally be distributed free of charge to the most deprived persons , or sold at a price no greater than 10% of the market price and under no circumstances exceeding a level justified by the distribution costs borne by the designated organisations .


### the managing authority shall , in order to ensure transparency in the support of the fund , maintain a list of operations supported by the fund in csv or xml format which shall be accessible through a website . the list shall include at least information on the beneficiary name , its address and allocated amount of union funding as well as the type of material deprivation addressed . ### the competent authority shall , in order to ensure transparency in the support of the fund , maintain a list of operations supported by the fund in csv or xml format which shall be accessible through a website .


### the fund for european aid to the most deprived should strengthen social cohesion by contributing to the reduction of poverty in the union by supporting national schemes that provide non - financial assistance to the most deprived persons to alleviate food deprivation , homelessness and material deprivation of children . ### the fund for european aid to the most deprived should strengthen social cohesion by contributing to the reduction of poverty in the union by supporting national schemes that provide non - financial assistance to the most deprived persons to alleviate all forms of deprivation and poverty .


### member states shall provide the resources necessary for carrying out evaluations , and shall ensure that procedures are in place to produce and collect the data necessary for evaluations , including data related to the common indicators referred to in article 11 . ### member states shall provide the resources necessary for carrying out evaluations , and shall ensure that procedures are in place to produce and collect the data necessary for evaluations .


### an identification of and a justification for selecting the type of material deprivation to be addressed under the operational programme and a description for each type of material deprivation addressed of the main characteristics and the objectives of the distribution of food or goods and the accompanying measures to be provided , having regard to the results of the ex ante evaluation carried out in accordance with article 14 ; ### an identification of the type of food and / or material deprivation to be addressed under the operational programme and a description of them , as well as a description of the main characteristics and the objectives of the distribution of food , particularly fresh agricultural products such as meat , fish , fruit , vegetables , grain and milk products , or goods , and the accompanying measures to be provided ;


### the food and the goods for homeless persons or for children may be purchased by the partner organisations themselves . ### the food and the goods for the most deprived persons may be purchased by the partner organisations themselves .


### a description of the mechanism setting the eligibility criteria for the most deprived persons , differentiated if necessary by type of material deprivation addressed ; ### a description of the eligibility criteria for the most deprived persons , differentiated if necessary by type of material deprivation addressed ;


### the commission shall assess the consistency of the operational programme with this regulation and its contribution to the objectives of the fund , taking into account the ex ante evaluation carried out in accordance with article 14 . ### the commission shall assess the consistency of the operational programme with this regulation and its contribution to the objectives of the fund .


### ‘ partner organisations’ means public bodies or non - for - profit organisations that deliver the food or goods directly or through other partner organisations to the most deprived persons , and whose operations have been selected by the managing authority in accordance with article 29 ; ### ‘ partner organisations’ means public bodies or not - for - profit organisations that deliver the food and / or goods directly or through other partner organisations to the most deprived persons , and whose operations have been selected by the managing authority in accordance with article 29 ;


### member states should designate a managing authority , a certifying authority and a functionally independent auditing authority for their operational programme . to provide flexibility for member states in the set - up of control systems , it is appropriate to provide the option for the functions of the certifying authority to be carried out by the managing authority . the member states should also be allowed to designate intermediate bodies to carry out certain tasks of the managing authority or the certifying authority . the member states should in that case lay down clearly their respective responsibilities and functions . ### member states should designate for their operational programme the authorities responsible for the sound management of the fund . member states should undertake adequate administrative and physical controls and provide for penalties in case of irregularities in order to ensure that the operational programmes are implemented in accordance with the applicable rules .


### the certifying authority shall submit the final application for interim payment by 31 july following the end of the previous accounting year and , in any event , before the first application for interim payment for the next accounting year . ### the competent authority shall submit the final application for interim payment by 31 july following the end of the previous accounting year and , in any event , before the first application for interim payment for the next accounting year .


### the managing authority shall inform beneficiaries of publication of the list of operations in accordance with paragraph 2 . the managing authority shall provide information and publicity kits , including templates in electronic format , to help beneficiaries and partner organisations to meet their obligations as set out in paragraph 3 . ### the competent authority shall inform beneficiaries of publication of the list of operations in accordance with paragraph 2 . it shall provide information and publicity kits , including templates in electronic format , to help beneficiaries and partner organisations to meet their obligations as set out in paragraph 3 .


### managing authority shall ensure that , in the case of grants to partner organisations , beneficiaries are provided with a flow sufficient to ensure proper implementation of the operations . ### the competent authority shall ensure that , in the case of grants to partner organisations , beneficiaries are provided with a flow sufficient to ensure proper implementation of the operations .


### exchanges of experience and best practices have a significant added value and the commission should facilitate such dissemination . ### exchanges of experience and best practices have a significant added value and the commission should facilitate such promotion and dissemination .


### the total amount of eligible expenditure entered into the accounts of the certifying authority as having been incurred and paid by beneficiaries in implementing operations , the total amount of public eligible expenditure incurred in implementing operations and the corresponding eligible public contribution which has been paid to beneficiaries ; ### the total amount of eligible expenditure entered into the accounts of the competent authority as having been incurred and paid by beneficiaries in implementing operations , the total amount of public eligible expenditure incurred in implementing operations and the corresponding eligible public contribution which has been paid to beneficiaries ;


### union budget commitments should be effected annually . in order to ensure effective programme management , it is necessary to lay down common rules for interim payment requests , the payment of the annual balance and the final balance . ### union budget commitments should be effected annually . in order to ensure effective programme management , it is necessary to lay down simple common rules for interim payment requests , the payment of the annual balance and the final balance .


### the member states shall provide information on and promote the actions supported by the fund . the information shall be addressed to the most deprived persons , the media and the wider public . it shall highlight the role of the union and ensure that the contribution from the fund is visible . ### the member states shall provide information on and promote the actions supported by the fund and shall ensure the establishment and operation of local and regional contact points . the information shall be addressed to the most deprived persons , the media and the wider public . it shall highlight the role of the union and ensure that the contribution from the fund is visible .


### uniform and equitable rules on the eligibility period , operations and expenditures for the fund should be applied across the union . the conditions of eligibility should reflect the specific nature of the fund’s objectives and target populations , notably through adequate conditions of eligibility of the operations as well as forms of support and rules and conditions of reimbursement . ### simple , uniform and equitable rules on the eligibility period , operations and expenditures for the fund should be applied across the union . the conditions of eligibility should reflect the specific nature of the fund’s objectives and target populations , notably through simple and adequate conditions of eligibility of the operations as well as forms of support and rules and conditions of reimbursement .


### the managing authority shall , in order to ensure transparency in the support of the fund , maintain a list of operations supported by the fund in csv or xml format which shall be accessible through a website . the list shall include at least information on the beneficiary name , its address and allocated amount of union funding as well as the type of material deprivation addressed . ### the competent authority shall , in order to ensure transparency in the support of the fund , maintain a list of operations supported by the fund in csv or xml format which shall be accessible through a website .


### the certifying authority may specify in the accounts a provision , which shall not exceed 5 % of the total expenditure in payment applications presented for a given accounting year , where the assessment of the legality and regularity of the expenditure is subject to an on - going procedure with the audit authority . the amount covered shall be excluded from the total amount of eligible expenditure referred to in paragraph 1 . these amounts shall be definitively included in , or excluded from , the annual accounts of the following year . ### the competent authority may specify in the accounts a provision , which shall not exceed 5 % of the total expenditure in payment applications presented for a given accounting year , where the assessment of the legality and regularity of the expenditure is subject to an on - going procedure with the audit authority . the amount covered shall be excluded from the total amount of eligible expenditure referred to in paragraph 1 . these amounts shall be definitively included in , or excluded from , the annual accounts of the following year .


### to this end , improve the capacity of financial institutions to assess cultural and creative projects , including technical assistance and networking measures . ### improving the capacity of participating financial intermediaries to assess the risks associated with smes and organisations in the cultural and creative sectors and their projects , including through technical assistance , knowledge - building and networking measures .


### support of a european cinema owners ' network screening a significant proportion of non - national european films , including the integration of digital technologies ; ### measures to support the creation of a european cinema owners’ network screening mostly european films including a significant proportion of non - national european films , and to support the integration of digital technologies , particularly by encouraging the digitisation of these operators’ cinemas ;


### transnational exchange of experiences and knowhow on new business models , peer - learning activities and networking among cultural operators and policy makers related to the development of the cultural and creative sectors ; ### transnational exchange of experiences and knowhow on new economic models , peer - learning activities and networking among cultural operators and policy makers related to the development of the cultural and creative sectors ;


### supporting the circulation of european literature ; ### supporting the circulation of european cultural and creative works and products , such as literature , with a view to ensuring its widest possible accessibility ;


### to strengthen the financial capacity of the cultural and creative sectors , and in particular small and medium - sized enterprises and organisations ; ### to strengthen the financial capacity of the cultural and creative sectors , and in particular micro - enterprises and small and medium - sized enterprises , as they cannot compete with major institutions and corporations ;


### cooperation measures bringing together operators from different countries to undertake sectoral or cross - sectoral activities ; ### transnational cooperation measures and projects bringing together cultural and creative operators from different countries to undertake sectoral or cross - sectoral activities ;


### supporting actions providing operators with skills and knowhow encouraging the adaption to digital technologies , including testing new approaches to audience building and business models ; ### supporting actions providing operators with skills and know - how , including those encouraging the adaption to digital technologies , and testing new approaches to audience - building and business models ;


### the commission shall establish a facility targeting the cultural and creative sectors and operated within the context of a union debt instrument for small and medium - sized enterprises . this facility shall have the following priorities : ### the commission shall establish a facility targeting the cultural and creative sectors and operated within the context of a union debt instrument for small and medium - sized enterprises and organisations . this facility shall have the following priorities :


### conferences , seminars and policy dialogue including in the field of cultural and media literacy ; ### conferences , training , seminars and policy dialogue on cultural , media and digital literacy as well as film education , in cooperation with , inter alia , media organisations such as broadcasting organisations , universities , and other cultural institutions ;


### ensuring a more level playing field in the european cultural and creative sectors by taking account of low production capacity countries and / or countries or regions with a restricted geographical and linguistic area . ### ensuring a more level playing field in the european cultural and creative sectors by taking account of low production capacity countries and / or countries or regions with a restricted geographical and / or linguistic area .


### facilitate access to finance for small - and medium - sized enterprises and organisations in the european cultural and creative sectors ; ### facilitate low - threshold access to finance for small - and medium - sized enterprises and organisations in the european cultural and creative sectors , with particular regard to the administrative burden ;


### support innovative actions testing new business models and tools in areas likely to be influenced by the introduction and the use of digital technologies . ### measures to support innovative actions testing new business models and tools in areas likely to be influenced by the introduction and the use of digital technologies .


### support activities aiming at increasing knowledge and interest of audiences ; ### measures to support activities aiming at increasing audiences ' knowledge of and interest in european cinema and the european cinematographic heritage , particularly activities to educate film audiences , and especially young audiences ;


### support for literary translation ; ### projects to support literary translation , subtitling of audiovisual works and surtitling of live performances of works ;


### support audiovisual operators to develop european audiovisual works with enhanced cross - border circulation potential ; ### measures to support european audiovisual operators to develop european audiovisual works with enhanced cross - border circulation potential , and especially to promote the development of projects for the production of european television programmes and films as well as interactive works ;


### an cross - sectoral strand addressed to all cultural and creative sectors ; ### a cross - sectoral strand ;


### to strengthen the competitiveness of the cultural and creative sectors with a view to promoting smart , sustainable and inclusive growth . ### to strengthen the competitiveness and flexibility of the cultural and creative sectors with a view to promoting smart , sustainable and inclusive growth .


### establish systems of support for the distribution of non - national european films on all platforms and for international sales activities ; ### measures to establish systems of support for the distribution of non - national european films through theatrical distribution and on all other platforms as well as for international sales activities ;


### supporting actions providing operators with skills and knowhow encouraging the adaption to digital technologies , including testing new approaches to audience building and business models ; ### supporting actions providing operators with skills and know - how encouraging the adaption to digital technologies , including the testing of new approaches to audience - building and entrepreneurial models ;


### ' financial intermediaries ' means financial institutions providing or planning to provide loan facilities or additional expertise regarding the cultural and creative sectors . ### ‘ financial intermediaries’ means financial institutions and funding agencies providing or planning to provide loan facilities or additional expertise regarding the cultural and creative sectors .


### – assist the cultural and creative sectors regarding the creative europe programme and provide information on the various types of aid available under union policy ; ### – assist the cultural and creative sectors regarding the creative europe programme and provide basic information on the various types of aid available under union policy ;


### activities by organisations providing a promotional european platform for the development of emerging talent and stimulating the circulation of artists and works , with a systemic and large scale effect ; ### structural projects for the exchange , promotion and circulation beyond their own borders of artists , works and professionals , particularly emerging talent ;


### supporting audience building as a means of stimulating interest in european cultural works . ### supporting audience building as a means of stimulating interest in european cultural works , including by leveraging social media platforms .


### support of a european cinema owners ' network screening a significant proportion of non - national european films , including the integration of digital technologies ; ### measures to support the creation of a european cinema owners’ network screening mostly european films including a significant proportion of non - national european films , and to support the integration of digital technologies , particularly by encouraging the digitisation of these operators’ cinemas ;


### one of the greatest challenges of the cultural and creative sectors , especially small operators including small and medium - sized enterprises and micro - enterprises , is their difficulty accessing the funds they need to finance their activities , grow , maintain their competitiveness or internationalise . while this is a common challenge for smes in general , the situation is significantly more difficult in the cultural and creative sectors due to the intangible nature of many of their assets , the prototype profile of their activities , the lack of investment - readiness of the operators in the sectors as well as the insufficient investor - readiness of financial institutions . ### one of the greatest challenges of the cultural and creative sectors , especially small operators including small and medium - sized enterprises and micro - enterprises , is their difficulty accessing the funds they need to finance their activities in order to maintain their competitiveness and growth or internationalise . while this is a common challenge for smes in general , the situation is significantly more difficult in the cultural and creative sectors due to the intangible nature of many of their assets , the prototype profile of their activities , the lack of investment - readiness of the operators in the sectors as well as the insufficient investor - readiness of financial institutions .


### support activities aiming at facilitating european and international co - productions , including television ; ### measures to support the activities of independent european audiovisual production companies with a view to facilitating european and international co - productions , including television and especially the production of works for television such as series and pilot programmes , as well as supporting international co - production funds ;


### facilitate access to professional audiovisual trade events and markets and the use of online business tools inside and outside europe ; ### measures to facilitate access to professional audiovisual trade events and markets and the use of online business tools inside and outside the union ;


### transnational exchange of experiences and knowhow on new business models , peer - learning activities and networking among cultural operators and policy makers related to the development of the cultural and creative sectors ; ### transnational exchange of experiences and knowhow on new business models , peer - learning activities and networking among cultural and economic operators and policy makers related to the development of the cultural and creative sectors ;


### relevant eu policies , in particular those in the fields of education , employment , health , research and innovation , enterprise , tourism , justice and development ; ### relevant eu policies , in particular those in the fields of education , training , youth provision , citizenship , employment , health , research and innovation , enterprise , tourism , justice and development ;


### an cross - sectoral strand addressed to all cultural and creative sectors ; ### a cross - sectoral strand addressed to the cultural and creative sectors ;


### support initiatives presenting and promoting a diversity of european audiovisual works ; ### measures to support initiatives , including festivals , presenting and promoting a diversity of european audiovisual works ;


### the commission shall ensure regular monitoring and external evaluation of the creative europe programme against the following performance indicators . it has to be taken into account that the achievement of performance results depends on the complementary impact of other activities at european and national level affecting the cultural and creative sectors : ### the commission shall ensure regular monitoring and external evaluation of the creative europe programme against qualitative and quantitative criteria , taking account of the fact that some results are difficult to assess purely statistically or numerically :


### the treaty aims at an ever closer union among the peoples of europe and confers on the union the task , inter alia , of contributing to the flowering of cultures of member states , while respecting their national and regional diversity and at the same time ensuring that the conditions necessary for the competitiveness of the union ' s industry exist . in this respect , the union , where necessary , supports and supplements member states ' actions to respect cultural and linguistic diversity , strengthen the competitiveness of the european cultural and creative sectors and facilitate adaptation to industrial changes , in particular through vocational training . ### the treaty aims at an ever closer union among the peoples of europe and confers on the union the task , inter alia , of contributing to the flowering of cultures of member states , while respecting their national and regional diversity and at the same time ensuring that the conditions necessary for the competitiveness of the union ' s industry exist . in this respect , the union , where necessary , supports and supplements member states ' actions to promote cultural and linguistic diversity , strengthen the competitiveness of the european cultural and creative sectors and facilitate adaptation to industrial changes , in particular through vocational training .


### to this end , improve the capacity of financial institutions to assess cultural and creative projects , including technical assistance and networking measures . ### improving the capacity of financial institutions to assess cultural and creative projects , including through awareness - raising , technical assistance and networking measures .


### the priorities in the field of reinforcing the sector ' s capacity shall be the following : ### to achieve these objectives and with a view to reinforcing the european audiovisual sector ' s capacity , the media programme shall support :


### facilitate circulation of european films worldwide and of international films in europe on all platforms ; ### measures to facilitate circulation of european films worldwide and of international films in europe on all platforms via projects for cooperation among various interests in the audiovisual sector ;


### facilitate circulation of european films worldwide and of international films in europe on all platforms ; ### measures to facilitate circulation of european films worldwide and of international films in the union on all platforms ;


### supporting actions enabling operators to internationalise their careers in europe and beyond ; ### supporting actions enabling operators to internationalise their activities in europe and beyond ;


### activities by organisations providing a promotional european platform for the development of emerging talent and stimulating the circulation of artists and works , with a systemic and large scale effect ; ### structural projects for the exchange , promotion and circulation beyond their own borders of artists , works and professionals , particularly emerging talent ;


### conferences , seminars and policy dialogue including in the field of cultural and media literacy ; ### conferences , training , seminars and policy dialogue on cultural , media and digital literacy as well as film education , in cooperation with , inter alia , media organisations such as broadcasting organisations , universities , and other cultural institutions ;


### the licensee is liable for the prevention and remediation of environmental damage , pursuant to directive 2004 / 35 / ec , caused by offshore oil and gas activities carried out by the licensee or any entity participating in the offshore oil and gas operations on the basis of a contract with the licensee . the consenting procedure for operations pursuant to this regulation shall not prejudice the liability of the licensee . ### the licensee is liable for the prevention and remediation of environmental damage , pursuant to directive 2004 / 35 / ec - and is deemed to be the operator as defined in that directive - caused by offshore oil and gas operations carried out by the licensee or any operator participating in the offshore oil and gas operations on the basis of a contract with the licensee . the consenting procedure for operations pursuant to this regulation shall not prejudice the liability of the licensee .


### there is a need to clarify that holders of authorisations for offshore activities pursuant to directive 94 / 22 / ec are also potential liable ‘ operators’ within the meaning of directive 2004 / 35 / ec of the european parliament and the council of 21 april 2004 on environmental liability with regard to the prevention and remedying of environmental damage , and may not be entitled to delegate their responsibilities in this regard to third parties contracted by them . ### there is a need to clarify that the holder of an authorisation for offshore activities pursuant to directive 94 / 22 / ec is also the liable ‘ operator’ within the meaning of directive 2004 / 35 / ec of the european parliament and the council of 21 april 2004 on environmental liability with regard to the prevention and remedying of environmental damage , and is not entitled to delegate his responsibilities in this regard to third parties contracted by him . with regard to other liabilities , it should be established without ambiguity who the liable parties should be prior to the commencement of offshore activities .


### as no existing financial security instruments , including risk pooling arrangements , can accommodate all possible consequences of extreme accidents , the commission should proceed with further analysis and studies of the appropriate measures to ensure adequately robust liability regime for damages related to offshore oil and gas operations , requirements on financial capacity including availability of appropriated financial security instruments or other arrangements . ### member states should ensure that operators in their jurisdiction demonstrate their ability to pay for the consequences of damage caused by their operations , through the provision of financial security , and should decide what instruments are appropriate for this purpose . as no existing financial security instruments , including risk pooling arrangements , can accommodate all possible consequences of extreme accidents , the commission should proceed with further analysis and studies of the appropriate measures to ensure a robust liability regime for damages related to offshore oil and gas operations , and requirements on financial capacity including improving the availability of financial security instruments and arrangements .


### where the currency of the funds held in the account is not the same as that in which the eapo was issued , the bank shall convert the amount by reference to the official exchange rate of the day of implementation . ### where the currency of the funds held in the account is not the same as that in which the eapo was issued , the bank shall convert the amount by reference to the official exchange rate applying on the day of implementation in the member state in which the account is located .


### for the purposes of this regulation , a matter is considered to have cross - border implications unless the court seized with the application for an eapo , all bank accounts to be preserved by the order and the parties are located or domiciled in the same member state . ### for the purposes of this regulation a matter has cross - border implications if any of the following : - the court seized with the application for an eapo , - any of the bank accounts to be preserved by the order , or - any of the parties are not domiciled in the same member state .


### jurisdiction for issuing the eapo shall lie with the courts of the member state where proceedings on the substance of the matter have to be brought in accordance with the applicable rules on jurisdiction . where more than one court has jurisdiction for the substance of the matter , the court of the member state where the claimant has brought proceedings on the substance or intends to bring proceedings on the substance shall have jurisdiction ### jurisdiction for issuing the eapo shall lie with the courts of the member state where proceedings on the substance of the matter have to be brought in accordance with the applicable rules on jurisdiction . where more than one court has jurisdiction for the substance of the matter , the court of the member state where the claimant has brought proceedings on the substance shall have jurisdiction .


### the possibility to oblige all banks in their territory to disclose whether the defendant holds an account with them . ### the possibility to oblige all banks in their territory to inform the competent authorities whether the defendant holds an account with them .


### the possibility to oblige all banks in their territory to disclose whether the defendant holds an account with them . ### an obligation on all banks in their territory to disclose whether the debtor holds an account with them ;


### this regulation should provide sufficient safeguards against abuse of the order . in particular , unless the creditor already has a judgment enforceable in the member state of enforcement , the court should be able to require the creditor to provide security to ensure compensation for any damage suffered by the debtor as a result of an unjustified order . the conditions under which the creditor will be liable to compensate the debtor for such damage should be governed by national law . where the law of a member state does not provide for a statutory liability of the claimant , this regulation should not preclude the recourse to measures with equivalent effect , such as the obligation on the claimant to give an undertaking as to damages . ### this regulation should provide sufficient safeguards against abuse of the order . in particular , unless the creditor already has a judgment enforceable in the member state of enforcement , the court should require the creditor to provide security to ensure compensation for any damage suffered by the debtor as a result of an unjustified order , the amount of such security being set by the relevant court and being dependent on the amount of the debt . the detailed conditions under which the creditor will be liable to compensate the debtor for such damage should be governed by national law but member states should ensure that provisions are in place to compensate victims of an abuse of the order .


### for the purposes of this regulation , a matter is considered to have cross - border implications unless the court seised with the application for an eapo , all bank accounts to be preserved by the order and the parties are located or domiciled in the same member state . ### for the purposes of this regulation , a matter is considered to have cross - border implications where the debtors are domiciled and / or the bank account to be preserved by the order are located in a member state other than that of the court seised for the purpose of issuing the eapo .


### before issuing an eapo , the court may require the provision of a security deposit or an equivalent assurance by the claimant to ensure compensation for any damage suffered by the defendant to the extent the claimant is liable to compensate such damage under national law . ### before issuing an eapo , the court shall require the provision of a security deposit or an assurance by the claimant that will ensure compensation for any damage suffered by the defendant to the extent the claimant is liable to compensate such damage under article 12a .


### for the purposes of this regulation , a matter is considered to have cross - border implications unless the court seised with the application for an eapo , all bank accounts to be preserved by the order and the parties are located or domiciled in the same member state . ### for the purposes of this regulation , a case has cross - border implications if the bank account , or at least one of the bank accounts , to be preserved by the eapo is held in a member state other than : the member state of the court seised with the application for the eapo pursuant to article 6 , the member state in which the creditor has obtained , against the debtor , a judgment , court settlement or authentic instrument relating to the claim which is subject of the application for the eapo , the member state in which the creditor is domiciled or located , or the member state in which the debtor is domiciled or located . 2 . the relevant moment for determining whether a case has cross - border implications is the date on which the application for the eapo is received by the court having jurisdiction for issuing the eapo .


### ‘ bank’ means an undertaking the business of which is to receive deposits or other repayable funds from the public and to grant credits for its own account ; ### ‘ bank’ means a credit institution the business of which is to receive deposits or other repayable funds from the public and to grant credits for its own account ;


### where the funds in the account designated in the eapo pursuant to paragraph 1 consist of financial instruments , their value shall be determined by reference to the relevant market rate applicable on the day of implementation . ### where the funds in the account designated in the eapo pursuant to paragraph 1 consist of financial instruments , their value shall be determined by reference to the relevant market rate applicable on the day of implementation . where the funds in the account exceed the amounts specified in the eapo , the bank shall determine the financial instruments to which the eapo is to apply . in the event that the debtor disagrees with the bank ' s decision , the debtor may apply for a review of that decision by the relevant court of the member state where the account is held .


### health - related publications as defined by the member state of publication , to the exclusion of unsolicited material actively distributed to the general public or members thereof ; ### booklets , leaflets , and other categories of printed information , including health - related publications as defined by the commission ' s guidelines concerning the information allowed , to the exclusion of unsolicited material actively distributed to the general public or members thereof ;


### in the light of the above and taking into account technological progress with regard to modern communication tools and the fact that patients throughout the european union have become increasingly active as regards healthcare , it is necessary to amend the existing legislation in order to reduce differences in access to information and to allow for the availability of good - quality , objective , reliable and non promotional information on medicinal products . ### in the light of the above and taking into account technological progress with regard to modern communication tools and the fact that patients throughout the european union have become increasingly active as regards healthcare , it is necessary to amend the existing legislation in order to reduce differences in access to information and to allow for the availability of good - quality , objective , reliable and non - promotional information on medicinal products by placing emphasis on the interests of patients . they should have the right to easily access certain information such as a summary of product characteristics and the package leaflet in electronic and printed form .


### information on the environmental impact of the medicinal product , prices and factual , informative announcements and reference material relating , for example , to pack changes or adverse - reaction warnings ; ### information relating to the disposal of unused medicinal products or waste derived from medicinal products , as well as reference to any collection system in place ; information on prices and factual , informative announcements and reference material on a medicinal product , relating , for example , to pack changes or adverse - reaction warnings ;


### the following types of information on authorised medicinal products subject to medical prescription may be disseminated by the marketing authorisation holder to the general public or members thereof : ### the marketing authorisation holder shall , in respect of authorised medicinal products subject to medical prescription , make available to the general public or members thereof a summary of the product characteristics , labelling and package leaflet of the medicinal product , as approved by the competent authorities , and the publicly accessible version of the assessment report drawn up by the competent authorities . this information should be made available both in electronic and in printed form and in a format accessible to people with disabilities . 2 . in addition , the following types of information may also be made available to the general public or members thereof by the marketing authorisation holder :


### written answers to requests for information of a member of the general public . ### answers to requests for information of a member of the general public .


### information which does not go beyond the elements of the summary of product characteristics , labelling and the package leaflet of the medicinal product , and the publicly accessible version of the assessment report drawn up by the competent authorities , but presents them in a different way ; ### information which does not go beyond the elements of the summary of product characteristics , labelling and the package leaflet of the medicinal product , and the publicly accessible version of the assessment report drawn up by the competent authorities , but presents them in a patient - friendly way , without prejudice to the comprehensive and impartial nature of the information made available ;


### information on authorised medicinal products subject to medical prescription disseminated by the marketing authorisation holder to the general public or members thereof shall not be made available on television or radio . it shall only be made available through the following channels : ### information on authorised medicinal products subject to medical prescription made available by the marketing authorisation holder to the general public or members thereof shall not be made available on television , radio or in the printed media . it shall only be made available through the following channels :


### member states shall allow the marketing authorisation holder to disseminate , either directly or indirectly through a third party , information to the general public or members thereof on authorised medicinal products subject to medical prescription provided that it is in accordance with the provisions of this title . such information shall not be considered advertising for the purposes of the application of title viii . ### member states shall allow the marketing authorisation holder to make available , either directly or indirectly through a third party , information to the general public or members thereof on authorised medicinal products subject to medical prescription provided that it is in accordance with the provisions of this title . such information shall not be considered advertising for the purposes of the application of title viii .


### health - related publications as defined by the member state of publication , to the exclusion of unsolicited material actively distributed to the general public or members thereof ; ### booklets , leaflets , and other categories of printed information , including health - related publications as defined by the member state of publication , to the exclusion of unsolicited material actively distributed to the general public or members thereof ;


### there is a need to identify any natural person who exercises ownership or control over a legal person . while finding a percentage shareholding will not automatically result in finding the beneficial owner , it is an evidential factor to be taken into account . identification and verification of beneficial owners should , where relevant , extend to legal entities that own other legal entities , and should follow the chain of ownership until the natural person who exercises ownership or control of the legal person that is the customer is found . ### there is a need to identify any natural person who exercises ownership or control over a legal person . while finding a percentage shareholding will not automatically result in finding the beneficial owner , it can be an aid to the identification of the beneficial owner . identification and verification of beneficial owners should , where relevant , extend to legal entities that own other legal entities , and should follow the chain of ownership until the natural person who exercises ownership or control of the legal person that is the customer is found .


### there have been a number of cases of employees who report their suspicions of money laundering being subjected to threats or hostile action . although this directive cannot interfere with member states ' judicial procedures , this is a crucial issue for the effectiveness of the anti - money laundering and anti - terrorist financing system . member states should be aware of this problem and should do whatever they can to protect employees from such threats or hostile action . ### there have been a number of cases of individuals , including employees and representatives who report their suspicions of money laundering being subjected to threats or hostile action . although this directive cannot interfere with member states ' judicial procedures , this is a crucial issue for the effectiveness of the anti - money laundering and anti - terrorist financing system . member states should be aware of this problem and should do whatever they can to protect individuals , including employees and representatives from such threats or hostile action , as well as other adverse treatment or adverse consequence .


### providers of gambling services ; ### casinos ; on - line gambling ; other providers of gambling services , regarding the payment of prizes ;


### in order to better understand and mitigate risks at european union level , member states should share the results of their risk assessments with each other , the commission and eba , eiopa and esma , where appropriate . ### in order to better understand and mitigate risks at european union level , member states should share the results of their , risk assessments with each other , the commission and eba , eiopa , esma and europol where appropriate .


### the measures referred to in articles 18 , 19 and 20 shall also apply to family members or persons known to be close associates of such politically exposed persons . ### the measures referred to in articles 18 , 19 and 20 with the exception of article 19a shall also apply to family members or persons that evidence indicates are close associates of such politically exposed persons .


### member states shall ensure that the information referred to in paragraph 1 of this article can be accessed in a timely manner by competent authorities and by obliged entities . ### member states shall ensure that the information referred to in paragraphs 1 and 1a is displayed in a register in a timely , comprehensive and comprehensible manner . any changes to the information required shall be clearly indicated in the register without delay and at the latest within 30 days .


### eba , eiopa and esma shall issue guidelines addressed to competent authorities and the obliged entities referred to in article 2 and in accordance with article 16 of regulation no 1093 / 2010 , of regulation no 1094 / 2010 , and of regulation no 1095 / 2010 , on the risk factors to be taken into consideration and / or the measures to be taken in situations where simplified due diligence measures are appropriate . specific account should be taken of the nature and size of the business , and where appropriate and proportionate , specific measures should be foreseen . these guidelines shall be issued within 2 years of the date of entry into force of this directive . ### eba , eiopa and esma shall issue guidelines addressed to competent authorities and the obliged entities referred to in article 2 and in accordance with article 16 of regulation no 1093 / 2010 , of regulation no 1094 / 2010 , and of regulation no 1095 / 2010 , on the risk factors to be taken into consideration and / or the measures to be taken in situations where simplified due diligence measures are appropriate . specific account should be taken of the nature and size of the business , and where appropriate and proportionate , specific measures should be foreseen . these guidelines shall be issued within one year of the date of entry into force of this directive .


### member states shall require obliged entities to examine , as far as reasonably possible , the background and purpose of all complex , unusual large transactions , and all unusual patterns of transactions , which have no apparent economic or lawful purpose . in particular , they shall increase the degree and nature of monitoring of the business relationship , in order to determine whether those transactions or activities appear unusual or suspicious . ### member states shall require obliged entities to examine , the background and purpose of all complex , unusual large transactions , and all unusual patterns of transactions , which have no apparent economic or lawful purpose , or which constitute tax offences within the meaning of article 3 . in particular , they shall increase the degree and nature of monitoring of the business relationship , in order to determine whether those transactions or activities appear unusual or suspicious .


### any natural person who has sole beneficial ownership of a legal entity or legal arrangement which is known to have been set up for the benefit de facto of the person referred to in points to above ; ### any natural person who has beneficial ownership of a legal entity or legal arrangement which is known to have been set up for the benefit de facto of the person referred to in points to above ;


### all offences , including tax crimes related to direct taxes and indirect taxes , which are punishable by deprivation of liberty or a detention order for a maximum of more than one year or , as regards those states which have a minimum threshold for offences in their legal system , all offences punishable by deprivation of liberty or a detention order for a minimum of more than six months ; ### all offences , including tax offences related to direct taxes and indirect taxes , which are punishable by deprivation of liberty or a detention order for a maximum of more than one year or , as regards those states which have a minimum threshold for offences in their legal system , all offences punishable by deprivation of liberty or a detention order for a minimum of more than six months ; this linguistic change is proposed to align in particular the english language version with other language versions making clear that criminal law tax offences are addressed .


### the opinion shall be provided within 2 years from the date of entry into force of this directive . ### the risk assessment shall be provided every six months starting [ one year after the date of entry into force of this directive ] or more frequent , if appropriate .


### the opinion shall be provided within 2 years from the date of entry into force of this directive . ### the assessment shall be provided within one year from the date of entry into force of this directive .


### massive flows of dirty money can damage the stability and reputation of the financial sector and threaten the single market , and terrorism shakes the very foundations of our society . in addition to the criminal law approach , a preventive effort via the financial system can produce results . ### massive flows of illicit money can damage the stability and reputation of the financial sector and threaten the single market , as well as international development , and terrorism shakes the very foundations of our society . crucial facilitators of illicit money flows are secretive corporate structures operating in and through secrecy jurisdiction , often also referred to as tax havens . in addition to the criminal law approach , a preventive effort via the financial system can produce results . however , the preventive approach should be targeted and proportional , and should not amount to an overall controlling system of the whole population .


### identifying the beneficial owner and taking reasonable measures to verify his identity so that the institution or person covered by this directive is satisfied that it knows who the beneficial owner is , including , as regards legal persons , trusts and similar legal arrangements , taking reasonable measures to understand the ownership and control structure of the customer ; ### further to the identification of the beneficial owner as listed in a register pursuant to article 29 , taking reasonable measures to verify his identity so that the institution or person covered by this directive is satisfied that it knows who the beneficial owner is , including , as regards legal persons , trusts , foundations , mutuals , holdings and all other similar existing or future legal arrangements , taking all necessary measures to understand the ownership and control structure of the customer ;


### for providers of gambling services , when carrying out occasional transactions amounting to eur 2 000 or more , whether the transaction is carried out in a single operation or in several operations which appear to be linked ; ### for casinos , when carrying out occasional transactions amounting to eur 2 000 or more , whether the transaction is carried out in a single operation or in several operations which appear to be linked ; for on - line gambling when establishing the business relationship ; for other providers of gambling services , regarding the payment of prizes amounting to eur 2 000 or more , whether the transaction is carried out in a single operation or in several operations which appear to be linked ;


### member states shall take all appropriate measures in order to protect employees of the obliged entity who report suspicions of money laundering or terrorist financing either internally or to the fiu from being exposed to threats or hostile action . ### member states shall ensure that individuals , including employees and representatives of the obliged entity who report suspicions of money laundering or terrorist financing either internally or to the fiu are duly protected from being exposed to threats or hostile action , adverse treatment or adverse consequence . member states shall guarantee legal aid free of charge for such persons and shall provide secure communication channels for persons to report suspicions of money laundering or terrorist financing .


### real estate agents , including letting agents ; ### real estate agents ;


### eba , eiopa and esma shall issue guidelines addressed to competent authorities and the obliged entities referred to article 2 and in accordance with article 16 of regulation no 1093 / 2010 , of regulation no 1094 / 2010 , and of regulation no 1095 / 2010 on the risk factors to be taken into consideration and / or the measures to be taken in situations where enhanced due diligence measures need to be applied . those guidelines shall be issued within 2 years of the date of entry into force of this directive . ### eba , eiopa and esma shall issue guidelines addressed to competent authorities and the obliged entities referred to article 2 and in accordance with article 16 of regulation no 1093 / 2010 , of regulation no 1094 / 2010 , and of regulation no 1095 / 2010 on the risk factors to be taken into consideration and / or the measures to be taken in situations where enhanced due diligence measures need to be applied . those guidelines shall be issued within one year of the date of entry into force of this directive .


### the natural person who ultimately owns or controls a legal entity through direct or indirect ownership or control over a sufficient percentage of the shares or voting rights in that legal entity , including through bearer share holdings , other than a company listed on a regulated market that is subject to disclosure requirements consistent with european union legislation or subject to equivalent international standards . a percentage of 25% plus one share shall be evidence of ownership or control through shareholding and applies to every level of direct and indirect ownership ; ### the natural person who ultimately owns or controls a legal entity through direct or indirect ownership or control over a sufficient percentage of the shares or voting rights in that legal entity , including through bearer share holdings , other than a company listed on a regulated market that is subject to disclosure requirements consistent with european union legislation or subject to equivalent international standards .


### the results of risk assessments at member state level should , where appropriate , be made available to obliged entities to enable them to identify , understand and mitigate their own risks . ### the results of risk assessments should , where appropriate , be made available in a timely manner to obliged entities to enable them to identify , understand and mitigate their own risks .


### the need for accurate and up - to - date information on the beneficial owner is a key factor in tracing criminals who might otherwise hide their identity behind a corporate structure . member states should therefore ensure that companies retain information on their beneficial ownership and make this information available to competent authorities and obliged entities . in addition , trustees should declare their status to obliged entities . ### the need for accurate and up - to - date information on the beneficial owner of any legal entity and all other similar existing or future legal arrangements is a key factor in tracing criminals who might otherwise hide their identity behind a corporate structure . member states should therefore ensure that companies retain information on their beneficial ownership and make this information available to competent authorities and obliged entities through registers in line with union data protection rules . member states may decide to grant access to the information to other parties besides competent authorities and obliged entities . in addition , trustees should declare their status to obliged entities .


### other natural or legal persons trading in goods , only to the extent that payments are made or received in cash in an amount of eur 7 500 or more , whether the transaction is executed in a single operation or in several operations which appear to be linked ; ### other natural or legal persons trading in goods , only to the extent that payments are made or received in cash in an amount of eur 15 000 or more , whether the transaction is executed in a single operation or in several operations which appear to be linked ;