### enhancing access to affordable , sustainable and high - quality services , including health care and social services of general interest ; ### enhancing access to affordable , sustainable and high - quality services , including employment services , education , health care and social services of general interest ;


### member states shall ensure that the strategy and actions set out in the operational programmes are consistent and focused on addressing the challenges identified in the national reform programmes and the relevant council recommendations made under article 148 of the treaty , in order to contribute to achieving the headline targets of the europe 2020 strategy on employment , education and poverty reduction . ### member states shall ensure that the strategy and actions set out in the operational programmes are consistent and focused on addressing the challenges identified in the national reform programmes and the relevant council recommendations made under article 148 of the treaty , in order to contribute to achieving the headline targets of the europe 2020 strategy on employment , education and poverty reduction and fulfilling the mission of the esf as outlined in article 2 .


### the esf may support community - led local development strategies , as referred to in article 28 of regulation no [ &#8230 ; ] , territorial pacts and local initiatives for employment , education and social inclusion , as well as integrated territorial investments as referred to in article 99 of regulation no [ &#8230 ; ] . ### the esf shall support community - led local development strategies , as referred to in article 28 of regulation no [ . . . ] , territorial pacts and local initiatives for employment , education and social inclusion , as well as integrated territorial investments as referred to in article 99 of regulation no [ . . . ] .


### eur 278 , 41 million ### eur 308 , 21 million


### eur 106 , 21 million ### eur 117 , 61 million


### eur 268 , 42 million ### eur 297 , 12 million


### eur 24 , 8 million ### eur 26 , 9 million


### in the light of the overall policy of the union with regard to least - developed countries as provided for , inter alia , in council regulation no 732 / 2008 of 22 july 2008 applying a scheme of generalised tariff preferences from 1 january 2009 , it is appropriate to assimilate goods and services from these countries to union goods and services . ### in the light of the overall policy of the union aimed at supporting the economic growth of developing countries and their integration in the global economy , which underpins the establishment by the union of a generalised preference system as set out in regulation no 978 / 2012 of the european parliament and of the council applying a scheme of generalised tariff preferences , it is appropriate to assimilate goods and services from less - developed countries benefiting from the ‘ everything but arms’ arrangement to union goods and services , and also goods and services originating in developing countries considered to be vulnerable due to a lack of diversification and insufficient integration in the world economy , as defined in annexes iv and vii respectively of regulation no 978 / 2012 of the european parliament and of the council applying a scheme of generalised tariff preferences .


### by 1 january 2017 and at least every three years after the entry into force of this regulation , the commission shall submit a report to the european parliament and the council on the application of this regulation and on progress made in international negotiations regarding access for eu economic operators to public contract award procedures in third countries undertaken under this regulation . to this effect , member states shall upon request provide the commission with appropriate information . ### at least every three years after the entry into force of this regulation , the commission shall submit a report to the european parliament and the council on the application of this regulation and on progress made in international negotiations regarding access for eu economic operators to public contract award procedures in third countries undertaken under this regulation . to this effect , member states shall upon request provide the commission with appropriate information . when presenting its second report , the commission shall submit to the european parliament and the council a legislative proposal for an amended regulation or set out the reasons why in its view no changes are needed .


### 1 . with the exception of the transition period between stage iii a and stage iii b , an oem that wishes to make use of the flexibility scheme shall request permission from any approval authority to purchase from his engine suppliers , the quantities of engines described in sections 1 . 1 . 1 . and 1 . 1 . 2 . , that do not comply with the current emission limit values , but are approved to the nearest previous stage of emission limits . ### 1 . with the exception of the transition period between stage iii a and stage iii b , an oem that wishes to make use of the flexibility scheme shall request , and receive without unnecessary delay , permission from any approval authority to purchase from his engine suppliers , the quantities of engines described in sections 1 . 1 . 1 . and 1 . 1 . 2 . , that do not comply with the current emission limit values , but are approved to the nearest previous stage of emission limits .


### 7 . the oem shall provide any requesting type approval authority in the member states , with any information that the type approval authority requires in order to confirm that any engines claimed to be , or labelled as being , placed on the market under a flexibility scheme is properly so claimed or labelled . ### 7 . the oem shall provide any requesting type approval authority in the member states , with any information that the type approval authority requires in order to verify that any engines claimed to be , or labelled as being , placed on the market under a flexibility scheme is properly so claimed or labelled .


### monitoring should be adapted to the spatial and temporal scale of the expected variation in concentrations . given the widespread distribution and long recovery times expected for substances behaving as ubiquitous pbts , member states should be allowed to reduce the number of monitoring sites and / or frequency of monitoring for those substances , as long as a statistically robust monitoring baseline is available . ### monitoring should be adapted to the spatial and temporal scale of the expected variation in concentrations . given the widespread distribution and long recovery times expected for substances behaving as ubiquitous pbts , member states should be allowed to reduce the number of monitoring sites and / or frequency of monitoring for those substances to the minimum level sufficient for a reliable long - term trend analysis , as long as a statistically robust monitoring baseline is available .


### a new mechanism is needed to provide the commission with targeted high - quality monitoring information on the concentration of substances in the aquatic environment , with a focus on emerging pollutants and substances for which available monitoring data are not of sufficient quality for the purpose of risk assessment . the new mechanism should facilitate the gathering of that information across union river basins . in order to maintain the monitoring costs at reasonable levels , the mechanism should focus on a limited number of substances , included temporarily in a watch list , and a limited number of monitoring sites , but deliver representative data that are fit for the purpose of the union prioritisation process . the list should be dynamic , to respond to new information on the potential risks posed by emerging pollutants and avoid monitoring substances for longer than necessary . ### a new mechanism is needed to provide the commission with targeted high - quality monitoring information on the concentration of substances in the aquatic environment , with a focus on emerging pollutants and substances for which available monitoring data are not of sufficient quality for the purpose of risk assessment . the new mechanism should facilitate the gathering of that information across union river basins and complement monitoring data from programmes under articles 5 and 8 of directive 2000 / 60 / ec . in order to maintain the monitoring costs at reasonable levels , the mechanism should focus on a limited number of substances , included temporarily in a watch list , and a limited number of monitoring sites , but deliver representative and statistically significant data that are fit for the purpose of the union prioritisation process . the list should be dynamic and its validity in time should be limited , to respond to new information on the potential risks posed by emerging pollutants and avoid monitoring substances for longer than necessary . a substance should be removed from the watch list if the risk assessment in accordance with article 16 of directive 2000 / 60 / ec shows that the substance does not pose a significant risk at union level to or via the aquatic environment .


### furthermore , in order to improve the information basis for future identification of priority substances , in particular as regards emerging pollutants , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of the drawing up of a watch list . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level . ### furthermore , in order to improve the information basis for future identification of priority substances , in particular as regards emerging pollutants , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of the drawing up of a watch list . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level , involving experts from the member states , the industries concerned and ngos which promote environmental protection .


### furthermore , in order to improve the information basis for future identification of priority substances , in particular as regards emerging pollutants , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of the drawing up of a watch list . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level . ### furthermore , in order to improve the information basis for future identification of priority substances , in particular as regards emerging pollutants , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of the drawing up of a watch list and of the monitoring methods used for monitoring the substances on this watch list . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level .


### present the chemical status information separately from that for the rest of the substances in the river basin management plans produced in accordance with article 13 of directive 2000 / 60 / ec , without prejudice to the requirements of section 1 . 4 . 3 of annex v to that directive regarding the presentation of the overall chemical status , and / or ### prepare additional maps in the distance - to - target presentation which present the chemical status information separately from that for the rest of the substances in the river basin management plans produced in accordance with article 13 of directive 2000 / 60 / ec , without prejudice to the requirements of section 1 . 4 . 3 of annex v to that directive regarding the presentation of the overall chemical status , and / or


### monitor less intensively than required for priority substances in accordance with article 3 of this directive and annex v to directive 2000 / 60 / ec , provided that the monitoring is representative and a statistically robust baseline regarding the presence of those substances in the aquatic environment already exists , covering at least one river basin management planning cycle of six years . ### monitor less intensively than required for priority substances in accordance with article 3 of this directive and annex v to directive 2000 / 60 / ec , at least once every three years in order to provide sufficient data for a long - term trend analysis in accordance with article 3 , provided that the monitoring is representative and a statistically robust baseline regarding the presence of those substances in the aquatic environment already exists , covering at least one river basin management planning cycle of six years .


### the commission shall draw up a watch list of substances for which union - wide monitoring data shall be gathered for the purpose of supporting future prioritisation exercises in accordance with article 16 of directive 2000 / 60 / ec . ### the commission shall draw up a watch list of substances for which monitoring data shall be gathered for the purpose of supporting future prioritisation exercises in accordance with article 16 of directive 2000 / 60 / ec .


### the watch list shall contain no more than 25 substances or groups of substances at any given time and shall indicate the monitoring matrix for each substance . the substances shall be selected from among those for which the available information indicates that they may pose a significant risk at union level to or via the aquatic environment . in selecting the substances for the watch list the commission shall take into account all available information including research projects , member states ' characterisation and monitoring programmes under articles 5 and 8 of directive 2000 / 60 / ec and information on production volumes , use patterns , concentrations in the environment and effects , including that gathered in accordance with directives 98 / 8 / ec , 2001 / 82 / ec and 2001 / 83 / ec of the european parliament and of the council , and with regulation no 1907 / 2006 and regulation no 1107 / 2009 of the european parliament and of the council . ### the watch list shall contain no more than 25 substances at any given time and shall indicate the monitoring matrix for each substance . the substances shall be selected , by means of a technical procedure , from among those for which the available scientifically relevant information indicates that they may pose a significant risk at union level to or via the aquatic environment . in selecting the substances for the watch list the commission shall take into account all available information including research projects , member states ' characterisation and monitoring programmes under articles 5 and 8 of directive 2000 / 60 / ec and information on production volumes , use patterns , concentrations in the environment and effects , including that gathered in accordance with directives 98 / 8 / ec , 2001 / 82 / ec and 2001 / 83 / ec of the european parliament and of the council , and with regulation no 1907 / 2006 and regulation no 1107 / 2009 of the european parliament and of the council .


### member states shall monitor each substance in the watch list at selected representative monitoring stations over at least a 12 - month period commencing within 3 months of its inclusion in the watch list . ### member states may participate in monitoring of these substances . each participating member state monitors substance in the watch list at selected representative monitoring stations over at least a 12 - month period commencing within 12 months of its inclusion in the watch list .


### member states shall monitor each substance in the watch list at selected representative monitoring stations over at least a 12 - month period commencing within 3 months of its inclusion in the watch list . ### member states shall monitor each substance on the watch list at selected representative monitoring stations over at least a 12 - month period from the first day of the year , and at the earliest 6 months after the date on which it was included in the list .


### each member state shall select at least one station per , on average , 15000 km2 geographical area , with a minimum of one per member state . ### each participating member state selects at least one station for every 40000 km2 or , alternatively , at least one station for every 3 million inhabitants .


### each member state shall select at least one station per , on average , 15000 km2 geographical area , with a minimum of one per member state . ### each member state shall select at least one monitoring station , plus one station per , on average , 20000 km2 geographical area .


### notwithstanding article 120a of regulation no 1234 / 2007 , grapes from prohibited direct - producer hybrid vine varieties harvested in the azores and madeira may be used for the production of wine which must remain within those regions . ### notwithstanding article 120a of regulation no 1234 / 2007 , grapes from prohibited direct - producer hybrid vine varieties harvested in the azores and madeira may be used for the production of wine which must remain within those regions . portugal shall gradually eliminate vineyards planted with prohibited direct - producer hybrid vine varieties , with , where appropriate , the support provided for in article 103q of regulation no 1234 / 2007 .


### statistics developed , produced and disseminated under this programme should contribute to the implementation of the policies of the european union , as reflected in the treaty on the functioning of the european union , the europe 2020 strategy for smart , sustainable and inclusive growth and other policies addressed in the commission ' s strategic priorities for 2010 - 2014 and should be fostered through actions financed under this programme where the european union can bring a clear added value . ### high - quality statistics developed , produced and disseminated under this programme are vital for evidence based decision - making and should contribute to the implementation of the policies of the european union , as reflected in the treaty on the functioning of the european union , the europe 2020 strategy for smart , sustainable and inclusive growth and other policies addressed in the commission ' s strategic priorities for 2010 - 2014 and should be fostered through actions financed under this programme where the european union can bring a clear added value .


### – secondly , the nature of statistics has changed — evidence - based decision making requires statistics that meet high quality criteria linked to the specific purposes they are serving , and there is an increasing need for complex multidimensional statistics supporting composite policy areas . ### – secondly , the nature of statistics has changed — evidence - based decision making requires statistics that meet high quality and reliability criteria linked to the specific purposes they are serving , and there is an increasing need for complex multidimensional statistics supporting composite policy areas .


### the european statistical programme for the period from 2013 to 2017 is hereby established . ### the european statistical programme for the period from 2013 to 2017 is hereby established . the programme is included in the annex .


### the programme represents the added value of ensuring that european statistics are focused on the information needed to design , implement , monitor and evaluate union policies . in addition , it contributes to the effective use of resources by fostering actions which provide an essential contribution to the development , production and dissemination of harmonised , comparable and reliable statistical information . ### the programme represents the added value of ensuring that european statistics are focused on the information needed to design , implement , monitor and evaluate union policies . in addition , it contributes to the effective use of resources by fostering actions which provide an essential contribution to the development , production and dissemination of harmonised , comparable and reliable statistical information , on the basis of uniform standards and common quality assessment criteria , in particular ' relevance ' , ' accuracy ' , ' timeliness ' , ' accessibility ' and ' coherence ' .


### the general objective of the programme is for the european statistical system to be the leading provider of high - quality statistics on europe . ### the general objective of the programme is for the european statistical system to be the leading provider of high - quality reliable statistics on europe .


### the general objective of the programme is for the european statistical system to be the leading provider of high - quality statistics on europe . ### the general objective of the programme is to secure and promote the status of the european statistical system , which is the partnership between the union statistical authority and the national statistical institutes and other national authorities , to continue to be the leading public provider of high - quality european statistics for policy - making and wider range of users , including citizens and should be easily accessible to everyone .


### the objectives referred to in this article are specified in the annex together with the indicators used for monitoring the implementation of the programme . in accordance with regulation no 223 / 2009 they shall be subject to detailed annual planning that will include a priority - setting mechanism as an integral part of the process . they shall be achieved through a close and coordinated cooperation in the european statistical system , which is the partnership between the union statistical authority and the national statistical institutes and other national authorities . ### the objectives referred to in this article are specified in the annex together with the indicators used for monitoring the implementation of the programme . in accordance with regulation no 223 / 2009 they shall be subject to detailed annual planning that will include a priority setting mechanism as an integral part of the process . they shall be achieved through a close and coordinated cooperation in the european statistical system . the programme will cover the development of appropriate instruments leading to enhanced quality , greater flexibility of the european statistical system and increased ability to satisfy users ' needs in a timely manner .


### the programme shall be implemented in accordance with the principles of the european statistics code of practice with a view to producing and disseminating high - quality , harmonised european statistics and ensuring the proper functioning of the european statistical system as a whole . appropriate measures shall be taken to ensure good coordination and effective priority setting within the ess in order to contribute to the reduction of administrative burden on statistical respondents . national authorities and the union statistical authority shall ensure that european statistics comply with the european quality standards and serve the needs of european union institutional users , governments , regional authorities , research institutions , civil society organisations , enterprises and the public . ### the programme shall be implemented in accordance with the principles of the european statistics code of practice with a view to producing and disseminating high - quality , harmonised and comparable european statistics and ensuring the proper functioning of the european statistical system as a whole . appropriate measures shall be taken and resources provided to ensure good coordination and effective priority setting within the ess in order to contribute to the reduction of burden on respondents and better use the limited resources at the eu and the member states level . in introducing new actions , the commission shall duly justify those actions and shall provide information in accordance with article 14 of regulation no 223 / 2009 . national authorities competent for european statistics and the union statistical authority shall ensure that european statistics comply with the european statistics code of practice and serve the needs of european union institutional users , governments , regional authorities , research institutions , civil society organisations , enterprises and the public and that european statistics are based on well - defined priorities in compliance with the principle of a free and transparent access to european statistics .


### in order to implement the programme the commission shall adopt annual work programmes which shall satisfy the requirements laid down in article 17 of regulation no 223 / 2009 and shall set out the objectives pursued and the expected results . ### in order to implement the programme the commission shall adopt annual work programmes which shall satisfy the requirements laid down in article 17 of regulation no 223 / 2009 and shall set out the objectives pursued and the expected results , in compliance with the objectives referred in article 4 of the present regulation . each annual programme shall be submitted to the european parliament .


### provide quality statistical information to monitor the implementation of europe 2020 policy for smart , sustainable , inclusive growth . ### provide quality statistical information to monitor the implementation of europe 2020 policy for smart , sustainable , inclusive growth . new indicators shall , as far as possible , be based on available statistical data .


### the effects of the financial crisis , the increase in cross - border flows and the fragmentation of production processes have highlighted the need for a more coherent framework and enhanced measurement of globalised production . ### the social and economic effects of the financial crisis , the increase in cross - border flows and the fragmentation of production processes have highlighted the need for a more coherent framework and enhanced measurement of globalised production .


### 1 economic and social performance ### economic and social performance and employment


### the economic crisis has reinforced the need to have a set of high - quality macroeconomic indicators to better understand and analyse economic fluctuations and thereby facilitate the decision - making process . increasingly globalised production makes it necessary to develop a consistent framework that facilitates the interpretation and integration of statistics from different domains . ### the economic crisis has reinforced the need to have a set of high - quality macroeconomic indicators to better understand and analyse economic fluctuations also in relation to social consequences and thereby facilitate the decision - making process . increasingly globalised production makes it necessary to develop a consistent framework that facilitates the interpretation and integration of statistics from different domains .


### supplement measurement of economic performance by different dimensions of globalisation , the quality of life , environmental sustainability , health , well - being and social cohesion . develop a framework for the analysis of globalised production . ### supplement measurement of economic performance by different dimensions of globalisation , the quality of life , access to goods and services , environmental sustainability , health , well - being , social cohesion and social inclusion . develop a framework for the analysis of globalised production .


### a database for growth and productivity measurement created ; ### a database for growth measurement created ;


### increase the efficiency and effectiveness of production processes . provide quality statistics on key areas where enterprises are the centre of interest , such as business statistics , short - term indicators , their investment in human capital and skills , international transactions , globalisation , single market monitoring , r&d and innovation , and tourism . special attention should be paid to the availability of data in high value - added industrial or services sectors . ### increase the efficiency and effectiveness of production processes . provide quality statistics on key areas where enterprises are the centre of interest , such as business statistics , short - term indicators , their investment in human capital and skills , international transactions , globalisation , single market monitoring , r&d and innovation , and tourism . special attention should be paid to the availability of data in high value - added industrial or services sectors , especially in green or digital economy sectors .


### european citizens are at the heart of a large number of eu policies . consequently , social statistics in the broad sense are in heavy demand to support the decision - making process but also to help european citizens assess the impact of these policies on their lives . ### european citizens are at the heart of a large number of eu policies . consequently , social statistics in the broad sense are in heavy demand to support the decision - making process , in particular by relating them to economic indicators , but also to help european citizens assess the impact of these policies on their lives .


### provide quality statistics on key areas of social policy where the citizen is the centre of interest , such as social cohesion , poverty , demographic challenges , the labour market , education and training , including learning mobility of young people , culture , physical activity , quality of life , safety , health , disability , consumption , free movement and the single market , mobility of young people , technological innovation and new lifestyle choices . ### provide quality statistics on key areas of social policy where the citizen is the centre of interest , such as social cohesion , poverty , demographic challenges , the labour market , , education and training , including childhood education , adult learning , and learning mobility of young people , culture , physical activity , quality of life , safety , health , disability , consumption , free movement and the single market , mobility of young people , technological innovation and new lifestyle choices .


### statistics on transport safety , passenger mobility , road traffic measurement and intermodal freight transport produced and disseminated . ### statistics on transport safety , passenger mobility and accessibility of transport means and modes , road traffic measurement and intermodal freight transport produced and disseminated .


### make the ess the first data source on eu statistics for all users and , in particular , for public and private decision - makers , by providing a quality statistical information service based on the principles of free access to european statistics . ### make the ess the first data source on eu statistics for all users and , in particular , for public and private decision - makers , by providing a quality statistical information service based on the principles of free and easy access to european statistics .


### an increased offer of micro - data sets for statistical research purposes . ### an increased offer of micro - data sets for statistical research purposes and easier access to data for researchers .


### training programmes offered addressing user needs ; ### training programmes offered addressing user and citizens ' needs ;


### consumers should be provided in advance with clear information about the status of the persons who sell the insurance product and about the remuneration which they receive . there is a need to introduce a mandatory status disclosure for european insurance intermediaries and insurance undertakings . this information should be given to the consumer at the pre - contractual stage . its role is to show the relationship between the insurance undertaking and the intermediary as well as the structure and the content of the intermediaries ' remuneration . ### consumers should be provided in advance with clear information about the status of the persons who sell the insurance product and about the remuneration which they receive . there is a need to introduce a upon request status disclosure for european insurance intermediaries and insurance undertakings . this information should be given to the consumer at the pre - contractual stage . its role is to show the relationship between the insurance undertaking and the intermediary as well as the structure and the content of the intermediaries ' remuneration .


### this directive lays down rules concerning the taking - up and pursuit of the activities of insurance and reinsurance mediation , including professional management of claims and loss adjusting , by natural and legal persons which are established in a member state or which wish to be established there . ### this directive lays down rules concerning the taking - up and pursuit of the activities of insurance and reinsurance mediation by natural and legal persons which are established in a member state or which wish to be established there .


### this directive lays down rules concerning the taking - up and pursuit of the activities of insurance and reinsurance mediation , including professional management of claims and loss adjusting , by natural and legal persons which are established in a member state or which wish to be established there . ### this directive lays down rules concerning the taking - up and pursuit of the activities of insurance and reinsurance mediation , by natural and legal persons which are established in a member state or which wish to be established there .


### this directive lays down rules&#160 ; concerning the taking - up and pursuit of the activities of insurance and reinsurance mediation , &#160 ; including professional management of claims and loss adjusting , by natural and legal persons which are established in a member state or which wish to&#160 ; be established there . ### this directive lays down the rules concerning the taking - up and pursuit of the activities of insurance and reinsurance mediation by natural and legal persons which are established in a member state or which wish to&#160 ; be established there .


### ' reinsurance mediation ' means the activities of advising on , proposing or carrying out other work preparatory to the conclusion of contracts of reinsurance , of concluding such contracts or assisting in the administration and performance of such contracts , in particular in the event of a claim , and the activity of professional management of claims and loss adjusting . these activities shall be considered to be reinsurance mediation also if carried on by a reinsurance undertaking without the intervention of a reinsurance intermediary . ### ' reinsurance mediation ' means the activities of advising on , proposing or carrying out other work preparatory to the conclusion of contracts of insurance or reinsurance , of concluding such contracts or assisting in the administration and performance of such contracts , in particular in the event of a claim . these activities shall be considered to be reinsurance mediation also if carried on by a reinsurance undertaking without the intervention of a reinsurance intermediary .


### ' tying practice ' means the offering of one or more ancillary services with an insurance service or product in a package where this insurance service or product is not made available to the consumer separately . ### ' tying practice ' means the offering of one or more ancillary services with an insurance service or product in a package where this insurance service or product is not made available to the consumer separately . the following shall not constitute a tying practice : voluntarily offering an insurance product complementary to a financial service , provided that the insurance product serves only to provide the customer with life insurance or insurance against loss of employment in the context of a financial , savings or pension product ;


### member states may adjust the required conditions with regard to knowledge and ability in line with the particular activity of insurance or reinsurance mediation and the products mediated , particularly if the principal professional activity of the intermediary is other than insurance mediation . in such cases , that intermediary may pursue an activity of insurance mediation only if an insurance intermediary fulfilling the conditions of this article or an insurance undertaking assumes full responsibility for the intermediary ' s actions . member states may provide that in the cases referred to in the second subparagraph of article 3 , the insurance undertaking or intermediary shall verify that the knowledge and ability of the intermediaries are in conformity with the obligations set out in the first subparagraph of this paragraph and , if need be , shall provide such intermediaries with training which corresponds to the requirements concerning the products sold by the intermediaries . ### member states shall adjust the required conditions with regard to knowledge and ability in line with the particular activity of insurance or reinsurance mediation and the products mediated , particularly if the principal professional activity of the intermediary is other than insurance mediation . member states may provide that , in the cases referred to in the second subparagraph of article 3 and with regard to the employees of insurance companies engaged in insurance mediation , the insurance undertaking or intermediary shall verify that the knowledge and ability of the intermediaries are in conformity with the obligations set out in the first subparagraph of this paragraph and , if need be , shall provide such intermediaries with training which corresponds to the requirements concerning the products sold by the intermediaries .


### the commission shall be empowered to adopt delegated acts in accordance with article 33 . those delegated acts shall specify ### member states shall specify :


### the commission shall be empowered to adopt delegated acts in accordance with article 33 . those delegated acts shall specify ### the member states shall specify :


### member states shall ensure the setting - up of appropriate , effective , impartial and independent complaints and redress procedures for the out - of - court settlement of disputes between insurance intermediaries and customers , and between insurance undertakings and customers , using existing bodies where appropriate . member states shall further ensure that all insurance undertakings and insurance intermediaries participate in the procedures for the out - of - court settlement of disputes where the following conditions are met : ### member states shall ensure the setting - up of appropriate , effective , impartial and independent complaints and redress procedures for the out - of - court settlement of disputes between insurance intermediaries and consumers , and between insurance undertakings and consumers , using existing bodies where appropriate . member states shall further ensure that all insurance undertakings and insurance intermediaries participate in the procedures for the out - of - court settlement of disputes where the following conditions are met :


### member states shall ensure that insurance and reinsurance undertakings and intermediaries use the insurance and reinsurance mediation services only of registered insurance and reinsurance intermediaries or of the persons referred to in article 1 or of the persons who have fulfilled the declaration procedure referred to in article 4 . ### member states shall ensure that insurance and reinsurance undertakings and intermediaries use the insurance and reinsurance mediation services only of registered insurance and reinsurance intermediaries and or of the persons referred to in article 1 .


### the details referred to in points and of paragraph 1 shall be modulated according to the complexity of the insurance product being proposed and the level of financial risk to the customer . ### 2the details referred to in points and of paragraph 1 shall be modulated according to the complexity of the insurance product being proposed , the level of financial risk to the customer and the distribution route selected by the customer .


### the information referred to in&#160 ; articles 16 , 17 and 18 need not be given when the insurance intermediary or insurance undertaking mediates in the insurance of large risks , in the case of mediation by reinsurance intermediaries&#160 ; or reinsurance undertakings , or in relation to professional customers as specified in the annex . ### the information referred to in&#160 ; articles 16 , 17 and 18 need not be given when the insurance intermediary or insurance undertaking mediates in the insurance of large risks or in the case of mediation by reinsurance intermediaries&#160 ; or reinsurance undertakings .


### member states shall require insurance intermediaries and insurance undertakings to take all appropriate steps to identify conflicts of interest between themselves , including their managers , employees and tied insurance intermediaries , or any person directly or indirectly linked to them by control and their customers or between one customer and another that arise in the course of carrying on insurance mediation . ### member states shall require insurance intermediaries and insurance undertakings which offer insurance investment products to take all appropriate steps to identify conflicts of interest between themselves , including their managers , employees and tied insurance intermediaries , or any person directly or indirectly linked to them by control and their customers or between one customer and another that arise in the course of carrying on insurance mediation .


### the insurance intermediary or insurance undertaking and its services . when advice is provided , information shall specify whether the advice is provided on an independent basis and whether it is based on a broad or on a more restricted analysis of the market and shall indicate whether the insurance intermediary or insurance undertaking will provide the customer with the on - going assessment of the suitability of the insurance product recommended to the customer ; ### the insurance intermediary and its services . information shall specify whether the advice is provided on an independent basis and whether it is based on a broad or on a more restricted analysis of the market and shall indicate whether the insurance intermediary will provide the customer with the on - going assessment of the suitability of the insurance product recommended to the customer ;


### insurance products and proposed investment strategies . this should include appropriate guidance on and warnings of the risks associated with investments in those products or in respect of particular investment strategies ; and ### whether advice is provided independently on the basis of a fair analysis in the market or on the basis of an analysis of the products offered by an insurance undertaking . the information shall indicate whether the insurance intermediary or insurance undertaking will provide the customer with the on - going assessment of the suitability of the insurance product recommended to the customer ;


### having regard to the treaty on the functioning of the european union , and in particular article 114 thereof , ### having regard to the treaty on the functioning of the european union , and in particular articles 26 and 114 thereof ,


### the safety of products should be assessed taking into account all the relevant aspects , in particular their characteristics and presentation as well as the categories of consumers who are likely to use the products taking into account their vulnerability , in particular children , the elderly and the disabled . ### the safety of products should be assessed taking into account all the relevant aspects , in particular their characteristics , materials , components and presentation of the product and its packaging as well as the categories of consumers who are likely to use the products taking into account their vulnerability , in particular children , the elderly and the disabled .


### economic operators shall place or make available on the union market only safe products . ### economic operators shall place or make available on the internal eu market only safe products .


### manufacturers shall ensure that their product is accompanied by instructions and safety information in a language which can be easily understood by consumers , as determined by the member state in which the product is made available , except where the product can be used safely and as intended by the manufacturer without such instructions and safety information . ### manufacturers shall ensure that their product is accompanied by instructions and safety information in a language which can be easily understood by consumers , as determined by the member state in which the product is made available , except where the product can be used safely and as intended by the manufacturer without such instructions and safety information . the safety information shall enable consumers to assess the risks inherent in a product throughout the normal or reasonably foreseeable period of its use , where such risks are not immediately obvious without adequate warning ;


### before making a product available on the market distributors shall verify that the manufacturer and the importer have complied with the requirements set out in article 8 , and and article 10 and , as applicable . ### before making a product available on the market distributors shall verify that the product bears the required marking set out in article 8 , and 10 and is accompanied with the information set out in articles 8 and 10 , as applicable .


### traceability of products ### traceability of products susceptible to bear a serious risk


### roadworthiness testing is a part of a wider regime ensuring that vehicles are kept in a safe and environmentally acceptable condition during their use . this regime should cover periodic roadworthiness tests for all vehicles and roadside technical inspection for vehicles used for commercial road transport activities as well as provisions on a vehicle registration procedure to ensure that vehicles which constitute an immediate risk to road safety are not used on roads . ### roadworthiness testing is a part of a wider regime ensuring that vehicles are kept in a safe and environmentally acceptable condition during their use . this regime should cover periodic roadworthiness tests for all vehicles and roadside technical inspection for vehicles used for commercial road transport activities as well as provisions on a vehicle registration procedure . periodic testing should be the main tool to ensure roadworthiness . roadside inspections of commercial vehicles should only be complementary to periodic tests and target vehicles on the road which constitute an immediate risk to road safety .


### ‘ roadside inspection’ means an unexpected inspection of the roadworthiness of a commercial vehicle circulating on roads open to public traffic within the territory of a member state carried out by the authorities , or under their direct supervision ; ### ‘ roadside inspection’ means an unexpected technical inspection of a commercial vehicle circulating on roads open to public traffic within the territory of a member state carried out by the authorities , or under their direct supervision ;


### ' roadworthiness test’ means a verification that the parts and components of a vehicle comply with its safety and environmental characteristics at the time of approval , first registration or entry into service , or at the time of retrofitting ; ### ‘ roadworthiness test’ means an inspection to ensure that a vehicle is safe to be used on public roads and complies with environmental protection requirements ;


### ‘ roadworthiness test’ means a verification that the parts and components of a vehicle comply with its safety and environmental characteristics at the time of approval , first registration or entry into service , or at the time of retrofitting ; ### roadworthiness test ' means an inspection to ensure that a vehicle is safe to be used on public roads and complies with required environmental characteristics


### ‘ competent authority’ means an authority or public body responsible for managing the national system of roadside inspections . ### ‘ competent authority’ means an authority or public body entrusted by the member state and responsible for managing the system of roadside inspections including when appropriate the carrying out of technical roadside inspections ;


### – axles , wheels tyres and suspension . ### wheels , tyres ,


### where the roadworthiness certificate or a roadside inspection report demonstrates that an inspection of one of the items listed in annex ii , , has been carried out in the course of the preceding month , the inspector shall not check this item , except where justified on the grounds of an obvious deficiency . ### where the roadworthiness certificate corresponding to the latest roadworthiness test or a roadside inspection report demonstrates that an inspection of one of the items listed in annex ii , , has been carried out in the course of the preceding three months , the inspector shall not check this item , except where justified on the grounds of an obvious deficiency .


### – dangerous deficiencies that constitute a direct and immediate risk to road safety such that the vehicle may not be used on the road under any circumstances . ### – dangerous deficiencies that constitute a direct and immediate risk to road safety justifying the member state or its competent authorities banning the vehicle from the road .


### the inspector shall not authorise a vehicle classified with dangerous deficiencies , to be used until such deficiencies have been rectified on the spot of the inspection . the inspector may authorise such a vehicle to be used in order to reach the closest workshop where those deficiencies can be rectified , on the condition that the dangerous deficiencies have been fixed in such a way as to allow it to reach this workshop and that there is no immediate risk to the safety of its occupants or other road users . ### the inspector shall not authorise a vehicle classified with dangerous deficiencies , to be used until such deficiencies have been rectified on the spot of the inspection or at one of the closest workshops . if there are deficiencies detected in the areas of a vehicle that are mentioned in article 10 , inspector shall authorise such a vehicle to be used in order to reach the closest workshop where those deficiencies can be rectified , on the condition that the dangerous deficiencies have been fixed in such a way as to allow it to reach this workshop and that there is no immediate risk to the safety of its occupants or other road users .


### the inspector shall not authorise a vehicle classified with dangerous deficiencies , to be used until such deficiencies have been rectified on the spot of the inspection . the inspector may authorise such a vehicle to be used in order to reach the closest workshop where those deficiencies can be rectified , on the condition that the dangerous deficiencies have been fixed in such a way as to allow it to reach this workshop and that there is no immediate risk to the safety of its occupants or other road users . ### the inspector shall not authorise a vehicle classified with dangerous deficiencies , to be used until such deficiencies have been rectified on the spot of the inspection . the inspector may authorise such a vehicle to be used in order to reach the closest available workshop where those deficiencies can be rectified , on the condition that the dangerous deficiencies have been fixed in such a way as to allow it to reach this workshop and that there is no immediate risk to the safety of its occupants or other road users .


### the commission shall report the data collected to the european parliament . ### the commission shall submit to the european parliament a report summarising the data collected .


### deficiencies that constitute a direct and immediate risk to road safety . further use of the vehicle on the road is not permitted , although in some instances it may be permitted to be driven under specified conditions directly to a specified location , for example for immediate repair or impounding of the vehicle . ### deficiencies that constitute a direct and immediate risk to road safety justifying the member state or its competent authorities banning the vehicle from the road ; although in some instances it may be permitted to be driven under specified conditions directly to a specified location , for example for immediate repair or impounding of the vehicle .


### european standardisation also helps to boost the competitiveness of enterprises by facilitating in particular the free movement of goods and services , network interoperability , means of communication , technological development and innovation . standards produce significant positive economic effects , for example by promoting economic interpenetration on the internal market and encouraging the development of new and improved products or markets and improved supply conditions . standards thus normally increase competition and lower output and sales costs , benefiting economies as a whole . standards may maintain and enhance quality , provide information and ensure interoperability and compatibility , thereby increasing value for consumers . ### european standardisation also helps to boost the competitiveness of enterprises by facilitating in particular the free movement of goods and services , network interoperability , means of communication , technological development and innovation . european standardisation strengthens the competitiveness of business when coordinated with the international standardisation system . standards produce significant positive economic effects , for example by promoting economic interpenetration on the internal market and encouraging the development of new and improved products or markets and improved supply conditions . standards thus normally increase competition and lower output and sales costs , benefiting economies as a whole . standards may maintain and enhance quality , provide information and ensure interoperability and compatibility , thereby increasing value for consumers .


### european standards play a very important role within the internal market , mainly through the presumption of conformity of products to be made available on the market with the essential requirements of those products laid down in union harmonisation legislation . ### european standards play a very important role within the internal market , for example through the presumption of conformity of products to be made available on the market with the essential requirements of those products laid down in union harmonisation legislation .


### the development of voluntary standards on services should be market - driven whereby the needs of the economic operators and stakeholders directly or indirectly affected by the standard prevail and should take into account the public interest and be based on consensus . they should primarily focus on services linked to products and processes . ### the development of voluntary standards on services should be market - driven whereby the needs of the economic operators and stakeholders directly or indirectly affected by the standard prevail and should take into account the public interest and be based on consensus . they should primarily focus on services linked to products and processes . within the scope of directive 2005 / 36 / ec of the european parliament and of the council of 7 september 2005 on the recognition of professional qualifications1 , standardisation is only permitted on a subsidiarity basis . _________ 1 oj l 255 , 30 . 9 . 2005 , p . 22 .


### standards can contribute to helping european policy address the major societal challenges such as climate change , sustainable resource use , ageing , and innovation in general . by driving the development of european or international standards for goods and technologies in these expanding markets , europe could create a competitive advantage for its companies and facilitate trade . ### when standards are mainly market - driven tools that are used voluntarily by stakeholders , they can contribute to helping european policy address the major societal challenges such as climate change , sustainable resource use , ageing , and innovation in general . by driving the development of european or international standards for goods and technologies in these expanding markets , europe could create a competitive advantage for its companies and facilitate trade .


### the advisory procedure should be used for the implementing decisions with respect to the objections to harmonised standards which the commission considers justified and where the references to the harmonised standard concerned were not yet published in the official journal of the european union , given that the relevant standard did not yet lead to the presumption of conformity with the essential requirements set out in the applicable union harmonisation legislation . ### the advisory procedure should be used for the implementing decisions with respect to the annual european standardisation work programme and for the implementing decisions concerning the objections to harmonised standards which the commission considers justified and where the references to the harmonised standard concerned were not yet published in the official journal of the european union , given that the relevant standard did not yet lead to the presumption of conformity with the essential requirements set out in the applicable union harmonisation legislation .


### ' standard ' means a technical specification for repeated or continuous application , with which compliance is not compulsory , and which is one of the following : ### ' standard ' means a technical specification , approved by a recognised standard - setting body , for repeated or continuous application , with which compliance is not compulsory , and which is one of the following :


### ‘ harmonised standard’ means a european standard adopted on the basis of a request made by the commission for the application of union harmonisation legislation ; ### ‘ harmonised standard’ means a european standard adopted on the basis of a request made by the commission for the application of union legislation and the references for which are published in the official journal of the european union ;


### the publication of draft standards in such a way that parties established in other member states have the opportunity to submit comments ; ### the publication of draft standards in such a way that parties established in other member states have the opportunity to submit comments . if translation is needed , it should be carried out at the expense of the interested party ;


### the decision referred to in paragraph 2 of this article shall be adopted in accordance with the advisory procedure referred to in article 18 . ### this decision referred to in paragraph 2 of this article shall be adopted in accordance with the advisory procedure referred to in article 18 , after consultation with the monitoring committee for the corresponding directive for the sector .


### the decision referred to in paragraph 2 of this article shall be adopted in accordance with the examination procedure referred to in article 18 . ### the decision referred to in paragraph 2 of this article shall be adopted in accordance with the examination procedure referred to in article 18 , after consultation with the monitoring committee for the corresponding directive for the sector .


### either on proposal from a public authority referred to in directive 2004 / 18 / ec or on its own initiative the commission may decide to recognise technical specifications which are not national , european or international standards and meet the requirements set out in annex ii , as ict standards . ### either on proposal from a public authority referred to in directive 2004 / 18 / ec or on its own initiative the commission may decide , after consultation of all stakeholders including the european standardisation organisations , to recognise for the purpose of public procurement and policies of the union technical specifications which are not national , european or international standards and meet the requirements set out in annex ii , as ict standards .


### the european standardisation bodies shall send an annual report on the implementation of this regulation to the commission . it shall contain detailed information on the following : ### the european standardisation bodies shall send a short and concise annual report on the implementation of this regulation to the commission . it shall contain information on the following :


### the agency has established itself as the authoritative provider of maritime traffic data at eu level which are of interest and relevance in other eu activities . through its activities , in particular regarding port state control , the monitoring of maritime traffic and shipping routes as well as assistance for tracking possible polluters , the agency should contribute to reinforce synergies at eu level regarding certain coastguard operations . in addition , the agency ' s data monitoring and collection should also gather basic information on potential threats to maritime transport and the marine environment from offshore oil and gas exploration and production . ### the agency has established itself as the authoritative provider of maritime traffic data at eu level which are of interest and relevance in other eu activities . through its activities , in particular regarding port state control , the monitoring of maritime traffic and shipping routes as well as assistance for tracking possible polluters , the agency should contribute to reinforce synergies at eu level regarding certain coastguard operations . in addition , the agency ' s data monitoring and collection should also gather basic information on potential threats to maritime transport and the marine environment from offshore oil and gas exploration , production and transport .


### in order to ensure that the objectives set out in article 1 are met in the appropriate manner , the agency shall perform the tasks listed in paragraph 2 of this article in the fields of maritime safety and maritime security , the prevention of pollution caused by ships and response to marine pollution . ### in order to ensure that the objectives set out in article 1 are met in the appropriate manner , the agency shall perform the tasks listed in paragraph 2 of this article in the fields of maritime safety and maritime security , the prevention of pollution caused by ships and by mobile offshore oil and gas installations , and response to marine pollution .


### investigations help to detect , prevent and correct inadequate carrying out of the statutory audit of public - interest entities . therefore , competent authorities should be empowered to undertake investigations of statutory auditors and audit firms . ### investigations help to detect , prevent and correct inadequate carrying out of the statutory audit of public - interest entities . therefore , competent authorities should be empowered to undertake investigations of statutory auditors and audit firms . when carrying out investigation , they can collaborate with the professional bodies of the auditors .


### a statutory auditor or an audit firm shall have adequate remuneration policies providing sufficient performance incentives to secure audit quality . in particular , compensation and performance evaluation of employees shall not be contingent on the amount of revenue that the statutory auditor or the audit firm derives from the audited entity ; ### a statutory auditor or an audit firm shall have adequate remuneration policies providing sufficient performance incentives to secure audit quality . in particular , the compensation and performance evaluation of employees , including key audit partners , shall not be contingent on the amount of revenue that the statutory auditor or the audit firm derives from selling non - assurance services to the audited entity ; this does not preclude normal profit - sharing arrangements between partners of a firm ;


### prohibition of the provision of non - audit services ### provision of non - audit services


### a statutory auditor or an audit firm carrying out statutory audit of public - interest entities may provide to the audited entity , to its parent undertaking and to its controlled undertakings statutory audit services and related financial audit services . ### a statutory auditor or an audit firm carrying out statutory audit of public - interest entities may not provide to the audited entity , to its parent undertaking and to its controlled undertakings statutory audit services and related financial audit services .


### a statutory auditor or an audit firm carrying out statutory audit of public - interest entities shall not directly or indirectly provide to the audited entity , to its parent undertaking and to its controlled undertakings non - audit services . ### a statutory auditor or an audit firm carrying out statutory audit of public - interest entities shall not directly or indirectly provide to the audited entity , to its parent undertaking and to its controlled undertakings non - audit services , as laid down in paragraph 5 point a .


### being involved in the decision - taking of the audited entity and the provision of the services referred to in points and of paragraph 3 shall be considered as affecting such independence in all cases . ### the involvement of the member of the network in the decision - taking of the audited entity and shall be considered as affecting such independence in all cases .


### being involved in the decision - taking of the audited entity and the provision of the services referred to in points and of paragraph 3 shall be considered as affecting such independence in all cases . ### being involved in the decision - taking of the audited entity shall be considered as affecting such independence in all cases .


### where an audit firm generates more than one third of its annual audit revenues from large public - interest entities and belongs to a network whose members have combined annual audit revenues which exceed eur 1 500 million within the european union , it shall comply with the following conditions : ### where an audit firm generates more than one third of its annual audit revenues from large public - interest entities and belongs to a network whose members have combined annual revenues which exceed eur 1 500 million within the european union , the audit firm can provide non - audit services referred to in art . 10 paragraph 5 point b to public interest entities if complies with the following cumulative conditions :


### the statutory auditor or the audit firm shall comply with the international auditing standards referred to in article 26 of directive 2006 / 43 / ec when carrying out the statutory audit of public - interest entities as long as those standards are in conformity with the requirements of this regulation . ### the statutory auditor or the audit firm shall comply with the international auditing standards as adopted under article 26 of directive 2006 / 43 / ec when carrying out the statutory audit of public - interest entities as long as those standards are in conformity with the requirements of this regulation .


### the statutory auditor or the audit firm shall comply with the international auditing standards referred to in article 26 of directive 2006 / 43 / ec when carrying out the statutory audit of public - interest entities as long as those standards are in conformity with the requirements of this regulation . ### when carrying out the statutory audit of public - interest entities the statutory auditor or the audit firm shall comply with the international auditing standards referred to in article 26 of directive 2006 / 43 / ec that are in conformity with the requirements of this regulation .


### give an opinion which shall state clearly the opinion of the statutory auditor or the audit firm as to whether the annual or consolidated financial statements give a true and fair view and have been prepared in accordance with the relevant financial reporting framework and , where appropriate , whether the annual or consolidated financial statements comply with statutory requirements ; the audit opinion shall be either unqualified , qualified , an adverse opinion or , if the statutory auditor or audit firm are unable to express an audit opinion , a disclaimer of opinion . in case of a qualified or an adverse opinion or a disclaimer of opinion , the report shall explain the reasons of such decision ; ### give an opinion which shall state clearly the opinion of the statutory auditor or the audit firm as to whether the annual or consolidated financial statements as well as the management report give a true and fair view and have been prepared in accordance with the relevant financial reporting framework and , where appropriate , whether the annual or consolidated financial statements as well as the management report comply with statutory requirements ; the audit opinion shall be either unmodified , qualified , an adverse opinion or , if the statutory auditor or audit firm are unable to express an audit opinion , a disclaimer of opinion . in case of a qualified or an adverse opinion or a disclaimer of opinion , the report shall explain the reasons of such decision


### give an opinion which shall state clearly the opinion of the statutory auditor or the audit firm as to whether the annual or consolidated financial statements give a true and fair view and have been prepared in accordance with the relevant financial reporting framework and , where appropriate , whether the annual or consolidated financial statements comply with statutory requirements ; the audit opinion shall be either unqualified , qualified , an adverse opinion or , if the statutory auditor or audit firm are unable to express an audit opinion , a disclaimer of opinion . in case of a qualified or an adverse opinion or a disclaimer of opinion , the report shall explain the reasons of such decision ; ### give an opinion which shall state clearly the opinion of the statutory auditor or the audit firm as to whether the annual or consolidated financial statements give a true and fair view and have been prepared in accordance with the relevant financial and asset - related reporting framework and , where appropriate , whether the annual or consolidated financial statements comply with statutory requirements ; the audit opinion shall be either unqualified , qualified , an adverse opinion or , if the statutory auditor or audit firm are unable to express an audit opinion , a disclaimer of opinion . in case of a qualified or an adverse opinion or a disclaimer of opinion , the report shall explain the reasons of such decision ;


### without prejudice to article 55 of directive 2004 / 39 / ec , article 53 of directive 2006 / 48 / ec of the european parliament and of the council34 , article 15 of directive 2007 / 64 / ec , article 106 of directive 2009 / 65 / ec , the first paragraph of article 3 of directive 2009 / 110 / ec and article 72 of directive 2009 / 138 / ec of the european parliament and of the council35 , the statutory auditor or audit firm carrying out the statutory audit of a public - interest entity shall have a duty to report promptly to the competent authorities supervising public - interest entities any fact or decision concerning that public - interest entity of which he , she or it has become aware while carrying out that statutory audit and which is liable to bring about any of the following : ### without prejudice to article 55 of directive 2004 / 39 / ec , article 53 of directive 2006 / 48 / ec of the european parliament and of the council34 , article 15 of directive 2007 / 64 / ec , article 106 of directive 2009 / 65 / ec , the first paragraph of article 3 of directive 2009 / 110 / ec and article 72 of directive 2009 / 138 / ec of the european parliament and of the council35 , the statutory auditor or audit firm carrying out the statutory audit of a public - interest entity shall have a duty to report promptly to the competent authorities supervising public - interest entities any fact or decision concerning that public - interest entity of which he , she or it has become aware in the normal course of carrying out the statutory audit and which is liable to bring about any of the following :


### the statutory auditor or the audit firm shall also have a duty to report any facts and decisions of which he , she or it becomes aware in the course of carrying out the statutory audit of an undertaking having close links with the public - interest entity for which he , she or it is also carrying out the statutory audit . ### the statutory auditor or the audit firm shall also have a duty to report any information of which he , she or it becomes aware in the normal course of carrying out the statutory audit of an undertaking having close links with the public - interest entity for which he , she or it is also carrying out the statutory audit .


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


### the identity of the holders of any special control rights and a description of those rights , whether such rights results from the holding of any securities , by contract or otherwise ; ### the identity of the holders of any special control rights including multiple voting rights and a description of those rights , whether such rights results from the holding of any securities , by contract or otherwise ;


### each public - interest entity shall have an audit committee . the audit committee shall be composed of non - executive members of the administrative body and / or members of the supervisory body of the audited entity and / or members appointed by the general meeting of shareholders of the audited entity or , for entities without shareholders , by an equivalent body . ### each public - interest entity shall have an audit committee . the audit committee shall be composed of non - executive members of the administrative body and / or members of the supervisory body of the audited entity .


### at least one member of the audit committee shall have competence in auditing and another member in accounting and / or auditing . the committee members as a whole shall have competence relevant to the sector in which the audited entity is operating . ### at least two members of the audit committee shall have competences in auditing , finance , taxation or accounting .


### monitor financial reporting process and submit recommendations or proposals to ensure its integrity ; ### monitor financial reporting process and may submit recommendations or proposals to ensure its integrity ;


### monitor the effectiveness of the undertaking ' s internal control , internal audit where applicable , and risk management systems ; ### monitor the effectiveness of the undertaking ' s internal control , internal audit where applicable , and risk management systems , without breaching its independence .


### review and monitor the independence of the statutory auditors or audit firms in accordance with articles 5 to 11 , and in particular the provision of additional services to the audited entity in accordance with article 10 ; ### review and monitor the independence of the statutory auditor or audit firm in accordance with articles 5 to 11 , and in particular the provision of additional services to the audited entity in accordance with article 10 ;


### the public - interest entity shall appoint a statutory auditor or audit firm for an initial engagement that shall not be shorter than two years . ### the public - interest entity shall appoint a statutory auditor or audit firm for an initial engagement that shall not be shorter than three years . the maximum duration of an engagement shall not exceed 6 years .


### the statutory auditor or audit firm shall establish an appropriate gradual rotation mechanism with regard to the most senior personnel involved in the statutory audit , including at least the persons who are registered as statutory auditors . the gradual rotation mechanism shall be undertaken in phases on the basis of individuals rather than of a complete team . it shall be proportionate in view of the scale and the dimension of the activity of the statutory auditor or audit firm . ### the statutory auditor or audit firm shall establish an appropriate gradual rotation mechanism with regard to the key audit most senior persons involved in the statutory audit . the gradual rotation mechanism shall be undertaken in phases , on the basis of individuals rather than of a complete team . it shall be proportionate in view of the scale and the dimension of the activity of the statutory auditor or audit firm . such phase cannot exceed 7 years for the key audit partners and a minimum of 3 years must elapse between phases .


### each member state shall designate a competent authority responsible for carrying out the tasks provided for in this regulation and for ensuring that the provisions of this regulation are applied . ### a european auditing activities supervisory authority shall be established , to be responsible for carrying out the tasks provided for in this regulation and for ensuring that the provisions of this regulation are applied . it shall be independent and shall be based at the commission .


### the competent authority shall be one of the following : ### the authority shall link and oversee the following competent authorities :


### where a cooperative within the meaning of article 2 of directive 2006 / 43 / ec or a similar entity as referred to in article 45 of directive 86 / 635 / eec is required or permitted under national law to be a member of a non - profit - making auditing entity , the competent authority referred to in article 35 may decide that certain provisions set out under this regulation shall not apply to the statutory audit of such entity provided that the principles of independence laid down in chapter i of this regulation are complied with by the statutory auditor carrying out the statutory audit and by persons who may be in a position to influence the statutory audit . for the purpose of deciding upon such exceptional situations of non - application of certain provisions of this regulation , the competent authority referred to in article 35 shall consult the supervisory authority of the cooperative or the similar entity where appropriate . ### where a cooperative within the meaning of article 2 of directive 2006 / 43 / ec or a similar entity as referred to in article 45 of directive 86 / 635 / eec is required or permitted under national law to be a member of a non - profit - making auditing entity , member states may decide that this regulation shall not apply to the statutory audit of such entity provided that the principles of independence laid down in chapter i of this regulation are complied with by the statutory auditor carrying out the statutory audit and by persons who may be in a position to influence the statutory audit .


### esma ### european group of auditors ' oversight bodies .


### the commission shall establish a certification mechanism ensuring that sending organisations comply with the standards referred to in article 9 and a differentiated certification mechanism for hosting organisations . ### the commission shall establish a certification mechanism ensuring that sending organisations comply with the standards referred to in article 9 and a differentiated certification mechanism for hosting organisations . this mechanism shall be inclusive and non - discriminatory to any kind of eligible organisation .


### regulation no 1185 / 2003 allows member states to issue special fishing permits allowing processing on board , whereby shark fins can be removed from the bodies . in order to ensure the correspondence between the weight of fins and bodies , a ‘ fin - to - carcass’ ratio is established , however , following processing operations , fins and bodies can be landed in different ports . in such cases the use of the ratio becomes ineffective and gives scope for shark finning to occur . under these circumstances , the collection of data , e . g ; species identification , populations structure , underpinning scientific advice for the establishment of fisheries conservation measures , is hampered . ### regulation no 1185 / 2003 allows member states to issue special fishing permits allowing processing on board , whereby shark fins can be removed from the bodies . in order to ensure the correspondence between the weight of fins and bodies , a ' fin - to - carcass ' ratio is established . however , the ratio is theoretical , because it is based on the weight ratio of shark fins to whole sharks , while sharks are usually landed ' dressed ' . therefore , shark fins and carcasses cannot be directly compared against the ratio , and monitoring must rely on species - specific conversion factors , complicating enforcement . the ratio is also higher than the average fin - to - carcass weight for some species . furthermore , following processing operations , fins and bodies can be landed in different ports . for these reasons , the use of the ratio becomes ineffective and gives scope for shark finning to occur . under these circumstances , the collection of data , e . g . ; species identification , populations structure , underpinning scientific advice for the establishment of fisheries management and conservation measures , is hampered .


### regional fisheries management organisations are increasingly addressing the issue of shark finning and their scientific bodies are showing preference for the landing of sharks with their fins naturally attached to the body . ### regional fisheries management organisations are increasingly addressing the issue of shark finning and their scientific bodies are showing preference for the landing of sharks with their fins naturally attached to the body , noting that this is the best way to prevent finning , and will facilitate the collection of data needed for stock assessments .


### after examining the request , the commission shall decide whether to grant a requesting country the special incentive arrangement for sustainable development and good governance . ### after examining the request , the commission shall be empowered to adopt delegated acts , in accordance with article 36 , to establish or to amend annex iii in order to grant a requesting country the special incentive arrangement for sustainable development and good governance and to add that country to the list of gsp + beneficiary countries .


### where a gsp + beneficiary country no longer fulfils the conditions referred to in article 9 or withdraws any of its binding undertakings referred to in article 9 , and , it shall be removed from the list of gsp + beneficiary countries . ### where a gsp + beneficiary country no longer fulfils the conditions referred to in article 9 or withdraws any of its binding undertakings referred to in article 9 , and , the commission shall be empowered to adopt a delegated act , in accordance with article 36 , to amend annex iii in order to remove that country from the list of gsp + beneficiary countries .


### the commission shall notify the requesting country of a decision taken in accordance with paragraphs 4 and 5 . where the requesting country is granted the special incentive arrangement , it shall be informed of the date on which that decision enters into force . ### the commission shall notify the requesting country of a decision taken in accordance with paragraphs 4 and 5 after the annex is amended . where the requesting country is granted the special incentive arrangement , it shall be informed of the date on which the respective delegated act enters into force .


### as of the date of the granting of the tariff preferences provided under the special incentive arrangement for sustainable development and good governance , the commission shall keep under review the status of ratification of the conventions listed in annex viii and shall monitor their effective implementation by examining the conclusions and recommendations of the relevant monitoring bodies . ### as of the date of the granting of the tariff preferences provided under the special incentive arrangement for sustainable development and good governance , the commission shall keep under review the status of ratification of the conventions listed in annex viii and shall monitor their effective implementation , as well as cooperation with the monitoring bodies , by examining the conclusions and recommendations of the relevant monitoring bodies .


### the special incentive arrangement for sustainable development and good governance shall be withdrawn temporarily , in respect of all or of certain products originating in a gsp + beneficiary country , where in practice a beneficiary country does not respect its binding undertakings as referred to in article 9 , and . ### the special incentive arrangement for sustainable development and good governance shall be withdrawn temporarily , in respect of all or of certain products originating in a gsp + beneficiary country , where in practice a beneficiary country does not respect its binding undertakings as referred to in article 9 , and or does not fulfil its obligation to cooperate with the commission and provide all information necessary as referred to in article 13 .


### where the commission considers that the findings do not justify temporary withdrawal , it shall adopt a decision to terminate the temporary withdrawal procedure in accordance with the advisory procedure referred to in article 38 . ### where the commission considers that the findings do not justify temporary withdrawal , it shall adopt a decision to terminate the temporary withdrawal procedure in accordance with the advisory procedure referred to in article 38 . the decision shall be fully motivated , based on evidence received , and be published immediately .


### where the commission decides on temporary withdrawal , such decision shall enter into force six months after its adoption . ### where the commission decides on temporary withdrawal , such decision shall enter into force six months after the respective delegated act entered into force .


### where the commission decides on temporary withdrawal , the decision shall enter into force six months after it is taken . ### where the commission decides on temporary withdrawal , the decision shall enter into force six months after the respective delegated act entered into force .


### where the commission finds that the reasons justifying a temporary withdrawal of the tariff preferences as referred to in article 15 no longer apply , it shall reinstate the tariff preferences provided under the special incentive arrangement for sustainable development and good governance . for this purpose the commission shall be empowered to adopt delegated acts , in accordance with article 36 , to amend annex iii . ### where the commission finds that the reasons justifying a temporary withdrawal of the tariff preferences as referred to in article 15 no longer apply , it shall be empowered to adopt delegated acts , in accordance with article 36 , to amend annex iii in order to reinstate the tariff preferences provided under the special incentive arrangement for sustainable development and good governance .


### the commission shall continuously review this list on the basis of the most recent available data . where an eba beneficiary country no longer fulfils the conditions referred to in paragraph 1 , it shall be removed by commission decision from the list of eba beneficiary countries following a transitional period of three years as from the date of the adoption of the commission decision . ### the commission shall continuously review this list on the basis of the most recent available data . where an eba beneficiary country no longer fulfils the conditions referred to in paragraph 1 , the commission shall be empowered to adopt delegated acts , in accordance with article 36 , to amend annex iv in order to remove the country from the list of eba beneficiary countries following a transitional period of three years as from the date on which the delegated act entered into force .


### the commission shall continuously review this list on the basis of the most recent available data . where an eba beneficiary country no longer fulfils the conditions referred to in paragraph 1 , it shall be removed by commission decision from the list of eba beneficiary countries following a transitional period of three years as from the date of the adoption of the commission decision . ### the commission shall continuously review this list on the basis of the most recent available data . where an eba beneficiary country no longer fulfils the conditions referred to in paragraph 1 , it shall be removed by commission decision from the list of eba beneficiary countries following a transitional period of at least three years as from the date of the adoption of the commission decision .


### where the commission finds that the reasons justifying a temporary withdrawal of the tariff preferences as referred to in article 19 no longer apply , it shall reinstate the tariff preferences provided under the preferential arrangements referred to in article 1 . for this purpose the commission shall be empowered to adopt delegated acts , in accordance with article 36 to amend annexes ii , iii or iv , whichever is applicable . ### where the commission finds that the reasons justifying a temporary withdrawal of the tariff preferences as referred to in article 19 no longer apply , it shall be empowered to adopt delegated acts , in accordance with article 36 , to amend annexes ii , iii or iv , whichever is applicable , in order to reinstate the tariff preferences provided under the preferential arrangements referred to in article 1 .


### the period of temporary withdrawal shall not exceed six months . on conclusion of the period , the commission shall decide in accordance with the urgency procedure referred to in article 38 either to terminate the temporary withdrawal or to extend the period of temporary withdrawal . ### the period of temporary withdrawal shall not exceed six months . at the latest on conclusion of the period , the commission shall decide in accordance with the urgency procedure referred to in article 38 either to terminate the temporary withdrawal or to extend the period of temporary withdrawal .


### an investigation , including the procedural steps referred to in articles 25 , 26 and 27 , shall be concluded within 12 months from its initiation . ### an investigation , including the procedural steps referred to in articles 25 , 26 and 27 , shall be concluded within six months from its initiation . in exceptional circumstances , such as an unusually high number of interested parties or complex market situations , this time limit may be extended by a further period of three months . the commission shall notify all interested parties of any such extension and explain the reasons leading to it .


### on duly justified grounds of urgency relating to deterioration of the economic and / or financial situation of european union producers which would be difficult to repair , the commission shall be empowered to adopt immediately applicable implementing acts in accordance with the urgency procedure referred to in article 38 to reintroduce normal common customs tariff duties for a period of up to 12 months . ### on duly justified grounds of urgency relating to deterioration of the economic and / or financial situation of european union producers , and when the delay in implementing provisional safeguard measures may cause damage which would be difficult to repair , the commission shall be empowered to adopt immediately applicable implementing acts in accordance with the urgency procedure referred to in article 38 to reintroduce normal common customs tariff duties for a period of up to 12 months .


### where the facts as finally established show that the conditions set out in article 22 are not met , the commission shall adopt a decision terminating the investigation and proceeding in accordance with the examination procedure referred to in article 38 . such a decision shall be published in the official journal of the european union . the investigation shall be deemed terminated , if no decision is published within the period referred to in article 24 and any urgent preventive measures shall automatically lapse . ### where the facts as finally established show that the conditions set out in article 22 are not met , the commission shall adopt a decision terminating the investigation and proceeding in accordance with the advisory procedure referred to in article 38 . such a decision shall be published in the official journal of the european union . the investigation shall be deemed terminated , if no decision is published within the period referred to in article 24 and any urgent preventive measures shall automatically lapse .


### where the facts as finally established show that the conditions set out in article 22 are not met , the commission shall adopt a decision terminating the investigation and proceeding in accordance with the examination procedure referred to in article 38 . such a decision shall be published in the official journal of the european union . the investigation shall be deemed terminated , if no decision is published within the period referred to in article 24 and any urgent preventive measures shall automatically lapse . ### where the facts as finally established show that the conditions set out in article 22 are not met , the commission shall adopt a decision terminating the investigation and proceeding in accordance with the examination procedure referred to in article 38 . such a decision shall be published in the official journal of the european union . the investigation shall be deemed terminated , if no decision is published within the period referred to in article 24 and any urgent preventive measures shall automatically lapse . any customs duty collected as a result of those provisional measures shall be refunded .


### without prejudice to the provisions of section i of this chapter , on 1&#160 ; january of each year , the commission , on its own initiative and in accordance with the advisory procedure referred to in article 38 , shall remove the tariff preferences referred to in articles 7 and 13 with respect to the products from gsp section&#160 ; 11 or to products falling under combined nomenclature codes 22071000 , 22072000 , 29091910 , 38140090 , 38200000 , and 38249097 where imports of such products , listed respectively in annex v or ix , whichever is applicable , originate in a beneficiary country and their total : ### without prejudice to the provisions of section i of this chapter , on 1&#160 ; january of each year , the commission , on its own initiative and in accordance with the advisory procedure referred to in article 38 , shall remove the tariff preferences referred to in articles 7 and 12 with respect to the products from gsp sections 11 and&#160 ; 11 or to products falling under combined nomenclature codes 22071000 , 22072000 , 29091910 , 38140090 , 38200000 , and 38249097 where imports of such products , listed respectively in annex v or ix , whichever is applicable , originate in a beneficiary country and their total :


### without prejudice to the provisions of section i of this chapter , products from chapters 1 to&#160 ; 24 of common custom tariff as laid down by regulation no 2658 / 87 , originating in beneficiary countries , may be subject to a special surveillance mechanism , in order to avoid disturbances to european union markets . the commission , on its own initiative or at the request of a member state , after consulting the committee for the relevant agriculture or fisheries common market organisation , shall decide , in accordance with the examination procedure referred to in article 38 , whether to apply this special surveillance mechanism , and shall determine the products to which this surveillance mechanism is to be applied . ### without prejudice to the provisions of section i of this chapter , products from chapters 1 to&#160 ; 24 of common custom tariff as laid down by regulation no 2658 / 87 , originating in beneficiary countries , may be subject to a special surveillance mechanism , in order to avoid disturbances to european union markets . the commission , on its own initiative or at the request of a member state , after consulting the committee for the relevant agriculture or fisheries common market organisation , shall decide , in accordance with the advisory procedure referred to in article 38 , whether to apply this special surveillance mechanism , and shall determine the products to which this surveillance mechanism is to be applied .