### by 31 december 2024 , the commission shall evaluate the impact of this directive on the rail sector and shall submit to the european parliament , the council , the european economic and social committee and the committee of the regions a report on its implementation . ### by 31 december 2024 , the commission shall evaluate the impact of this directive on the rail sector and shall submit to the european parliament , the council , the european economic and social committee and the committee of the regions a report on its implementation . that evaluation shall take into account the views expressed by social partners in the relevant union social dialogue committee .


### commission communication ' increasing the impact of eu development policy : an agenda for change ' envisages continued support for social inclusion and human development through at least 20% of the union ' s development aid . to contribute to that end , at least 20% of the global public goods and challenges programme should support that area of development . ### commission communication ' increasing the impact of eu development policy : an agenda for change ' envisages continued support for social inclusion and human development through at least 20% of the union ' s development aid . to contribute to that end , at least 20% of the global public goods and challenges programme should support that area of development , with a focus on health and basic education .


### the lists of partner countries under this regulation should be adapted on the basis of possible changes to their status as established by the development assistance committee of the organization for economic cooperation and development , as well as important changes in human development , aid dependency , crisis situations , vulnerability and other aspects including the dynamics of the development process . such updates , reviews of the partner countries eligible for bilateral development cooperation and modifications in the definitions of detailed areas of cooperation and activities , and adjustments of the indicative financial allocation per programme , constitute non - essential elements of this regulation . consequently , in order to adapt its scope to the rapidly evolving reality in third countries , the power to adopt acts in accordance with article 290 of the treaty of the functioning of the european union should be delegated to the commission for updating the annexes of this regulation which includes the list of partner countries and regions eligible for union financing , the definition of detailed areas of cooperation under geographic and thematic programmes and the indicative allocations per programme . it is of particular importance that the commission should carry out appropriate consultations during its preparatory work , including at expert level . the commission , when preparing and drawing up delegated acts , should further ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and council . ### the lists of partner countries under this regulation should be adapted on the basis of possible changes to their status as established by the development assistance committee of the organization for economic cooperation and development , as well as important changes in human development , aid dependency , crisis situations , vulnerability and other aspects including the dynamics of the development process . such updates , reviews of the partner countries eligible for bilateral development cooperation and modifications in the definitions of detailed areas of cooperation and activities , and adjustments of the indicative financial allocation per programme , constitute non - essential elements of this regulation . consequently , in order to adapt its scope to the rapidly evolving reality in third countries , the power to adopt acts in accordance with article 290 of the treaty of the functioning of the european union should be delegated to the commission for updating the annexes of this regulation which includes the list of partner countries and regions eligible for union financing , the definition of detailed areas of cooperation under geographic and thematic programmes and the indicative allocations per programme . it is of particular importance that the commission should carry out appropriate consultations during its preparatory work , including at expert level and with the full and timely engagement of civil society organisations . the commission , when preparing and drawing up delegated acts , should further ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and council .


### the implementing powers relating to strategy papers and multiannual indicative programmes laid down in articles 11 to 14 of this regulation should be exercised in accordance with regulation no 182 / 2011 of the european parliament and of the council of 16 february 2011 laying down the rules and general principles concerning mechanisms for control by member states of the commission ' s exercise of implementing powers . taking into account the nature of those implementing acts , in particular their policy orientation nature or their budgetary implications , the examination procedure should in general be used for their adoption , except for measures of a small financial scale . the commission should adopt immediately applicable implementing acts where , in duly justified cases relating to the need for a swift response from the union , imperative grounds of urgency so requires . ### with a view to empowering the commission to adopt delegated acts , strategy papers and multiannual indicative programmes laid down in articles 11 to 14 of this regulation should be considered non - essential elements of the regulation within the meaning of article 290 of the treaty on the functioning of the european union .


### commitments and performance . ### commitments and performance ; in particular commitment and progress in attaining agreed human rights , transparency and democratisation objectives and priorities .


### the following cross - cutting issues shall be mainstreamed in all programmes : the promotion of human rights , gender equality , women empowerment , non - discrimination , democracy , good governance , the rights of the child and indigenous peoples ' rights , social inclusion and the rights of persons with disabilities , environmental sustainability including addressing climate change and combating hiv / aids . ### the following cross - cutting issues shall be mainstreamed in all programmes : the promotion of human rights , gender equality , women empowerment , non - discrimination , democracy , good governance , the fight against corruption , the rights of the child and indigenous peoples ' rights , social inclusion and the rights of persons with disabilities , environmental sustainability including addressing climate change and combating hiv / aids .


### the union shall promote effective cooperation with partner countries and regions in line with international best practice . it shall increasingly align its support with partners ' national or regional development strategies , reform policies and procedures . it shall contribute to strengthening the process of mutual accountability between partner governments and institutions and donors and promote local expertise and local employment . to that end , it shall promote : ### the union shall promote effective cooperation with partner countries and regions in line with international best practice . it shall increasingly align its support with partners ' national or regional development strategies , reform policies and procedures . it shall contribute to strengthening the process of mutual accountability between partner governments and institutions and donors , strengthening the capacity of local administration and promote local employment . to that end , it shall promote :


### inclusive and participatory approaches to development and a broad involvement of all segments of society in the development process and in national and regional dialogue , including political dialogue ; ### inclusive and participatory approaches to development and a broad involvement of all segments of society in the development process and in national and regional dialogue , including political dialogue ; the involvement of all segments of society in the development process shall be achieved through a thorough consultation of national parliaments , local authorities , civil society organisations , the private sector and trade unions , which shall be given the opportunity to provide their input in a timely manner , while being given access to detailed information about the development projects ;


### the commission shall seek regular exchanges of information with civil society . ### the commission shall seek regular and timely exchanges of information with civil society .


### for geographic programmes , multiannual indicative programmes for partner countries and regions shall be drawn up on the basis of a strategy document , as provided for in article 11 . for thematic programmes , multiannual indicative programmes shall be drawn up as provided for in article 13 . the commission shall adopt the implementing measures laid down in article 2 of the common implementing regulation on the basis of the programming documents referred to in articles 11 and 13 . in particular circumstances , however , union support may also take the form of measures not covered in these documents , as provided for in the common implementing regulation . ### for geographic programmes , multiannual indicative programmes for partner countries and regions shall be drawn up on the basis of a strategy document , as provided for in article 11 . for thematic programmes , multiannual indicative programmes shall be drawn up as provided for in article 13 .


### the union and its member states shall consult each other , and other donors and development actors including representatives of civil society and regional and local authorities , at an early stage of the programming process in order to promote complementarity and consistency among their cooperation activities . this consultation may lead to joint programming between the union and its member states . ### the commission shall be empowered to adopt delegated acts in accordance with article 18 to approve strategy papers and multiannual indicative programmes for geographic programmes and thematic programmes . the union and its member states shall consult each other , and other donors and development actors including representatives of civil society and regional and local authorities , at an early stage of the programming process in order to promote complementarity and consistency among their cooperation activities . this consultation may lead to joint programming between the union and its member states .


### funds may be left unallocated . subject to their subsequent allocation or re - allocation as provided for in articles 11 and 13 , the use of these funds shall be decided later in accordance with the common implementing regulation . ### funds may be left unallocated . subject to their subsequent allocation or re - allocation as provided for in articles 11 and 13 , the use of these funds shall be decided later through the adoption of delegated acts in accordance with article 18 of this regulation .


### multiannual indicative programmes shall be drawn up for each of the countries or regions receiving an indicative allocation of union funds under this regulation except for countries or regions mentioned in paragraph 4 , these documents shall be drawn up on the basis of the strategy papers or similar documents referred to in this article . for the purpose of this regulation , where it complies with the principles and conditions established in this paragraph , including an indicative allocation of funds , and with the procedures provided for in article 14 , the joint multiannual programming document provided for in paragraph 3 may be considered as the multiannual indicative programme . multiannual indicative programmes shall set out the priority areas selected for union financing , the specific objectives , the expected results , the performance indicators and the indicative financial allocation , both overall and per priority area . where appropriate , this allocation may be given in the form of a range and / or some funds may be left unallocated . the multiannual indicative programmes should be adjusted where necessary , taking into account any mid - term or ad hoc reviews of the strategy document on which they are based . pursuant to the principle of mutual accountability in the pursuit and fulfilment of agreed objectives , including those referring to good governance , democracy and respect for human rights and to the rule of law , indicative allocations may be increased or decreased as a result of reviews , particularly in the light of special needs such as those resulting from a crisis , post - crisis or fragility situation , or where performance has been exceptional or unsatisfactory . ### multiannual indicative programmes shall be drawn up for each of the countries or regions receiving an indicative allocation of union funds under this regulation except for countries or regions mentioned in paragraph 4 , these documents shall be drawn up on the basis of the strategy papers or similar documents referred to in this article . for the purpose of this regulation , where it complies with the principles and conditions established in this paragraph , including an indicative allocation of funds , and with the procedures provided for in article 14 , the joint multiannual programming document provided for in paragraph 3 may be considered as the multiannual indicative programme . multiannual indicative programmes shall set out the priority areas selected for union financing , the specific objectives , the expected results , the performance indicators , the commitments to be fulfilled by partner countries regarding human rights and reforms towards democratisation , the indicative financial allocation , both overall and per priority area and the conditions for suspension of assistance or re - allocation of funds . where appropriate , this allocation may be given in the form of a range and / or some funds may be left unallocated . the multiannual indicative programmes should be adjusted where necessary , taking into account any mid - term or ad hoc reviews of the strategy document on which they are based . serious and systematic violations of human rights shall trigger an automatic ad hoc review of the strategy document . mid - term ad hoc reviews shall be communicated to the european parliament and the council and shall be made public and available to local stakeholders . pursuant to the principle of mutual accountability in the pursuit and fulfilment of agreed objectives , including those referring to good governance , democracy and respect for human rights and to the rule of law , indicative allocations may be increased or decreased as a result of reviews , particularly in the light of special needs such as those resulting from a crisis , post - crisis or fragility situation , or where performance has been exceptional or unsatisfactory . the review process shall allow for consultation with local and international civil society organisations . the european parliament and the council shall be kept fully informed .


### when drawing up the programming documents for countries in crisis , post - crisis , or fragility situations , due account shall be taken of the vulnerability , special needs and circumstances of the countries or regions concerned . proper attention should be given to conflict prevention , state and peace building , post - conflict reconciliation and reconstruction measures . where partner countries or groups of partner countries are directly involved in , or affected by , a crisis , post - crisis or fragility situation , special emphasis shall be placed on stepping up coordination between relief , rehabilitation and development to help them make the transition from an emergency situation to the development phase . programmes for countries and regions in fragility or regularly subject to natural disasters shall provide for disaster preparedness and prevention and for managing the consequences of such disasters . ### when drawing up the programming documents for countries in crisis , post - crisis , or fragility situations , due account shall be taken of the vulnerability , special needs and circumstances of the countries or regions concerned . proper attention should be given to conflict prevention , state and peace building , post - conflict reconciliation and reconstruction measures . where partner countries or groups of partner countries are directly involved in , or affected by , a crisis , post - crisis or fragility situation , special emphasis shall be placed on stepping up coordination between relief , rehabilitation and development to help them make the transition from an emergency situation to the development phase . these efforts shall be coordinated with other possible initiatives being taken by the union and member states , namely under regulation no [ … / … ] of the european parliament and of the council establishing an instrument for stability . programmes for countries and regions in fragility or regularly subject to natural disasters shall provide for disaster preparedness and prevention and for managing the consequences of such disasters .


### in cases of crises , post crisis and fragility situations or threats to democracy , the rule of law , human rights or fundamental freedoms requiring a swift response by the union , the urgency procedure provided for in article 15 of the common implementing regulation may be used to modify the document referred to in article 11 following an ad hoc review of the country ' s or region ' s cooperation strategy . such reviews may propose a specific and adapted strategy to ensure the transition to long - term cooperation and development , promoting a better coordination and transition between the humanitarian and development policy instruments . ### in cases of crises , post crisis and fragility situations or threats to democracy , the rule of law , human rights or fundamental freedoms requiring a swift response by the union , the urgency procedure provided for in article 15 of the common implementing regulation may be used to modify the document referred to in article 11 following an ad hoc review of the country ' s or region ' s cooperation strategy . the european parliament shall be kept fully informed . any measures undertaken shall not impede and be fully coordinated with any measures undertaken under regulation no [ … / … ] of the european parliament and of the council establishing an instrument for stability and regulation no [ … / … ] of the european parliament and of the council establishing a financing instrument for the promotion of democracy and human rights worldwide , as well as any future actions by the union to promote democracy . such reviews may propose a specific and adapted strategy to ensure the engagement of possible new actors in partner countries , the transition to long - term cooperation and development , promoting a better coordination and transition between the humanitarian and development policy instruments .


### multiannual indicative programmes for thematic programmes shall set out the union ' s strategy for the theme concerned , the priorities selected for financing by the union , the specific objectives , the expected results , the performance indicators , the international situation and the activities of the main partners . where applicable , resources and intervention priorities shall be laid down for participation in global initiatives . multiannual indicative programmes shall be consistent with the documents referred to in article 11 . ### multiannual indicative programmes for thematic programmes shall set out the union ' s strategy for the theme concerned , the priorities selected for financing by the union , the specific objectives , the expected results , the performance indicators , the conditions for the suspension of assistance or the re - allocation of funds , the international situation and the activities of the main partners . where applicable , resources and intervention priorities shall be laid down for participation in global initiatives . multiannual indicative programmes shall be consistent with the documents referred to in article 11 .


### the multiannual indicative programmes shall give the indicative financial allocation , both overall and by priority area . where appropriate , this allocation may be given in the form of a range , and / or some funds may be left unallocated . multiannual indicative programmes should be adjusted where necessary for an effective policy implementation , taking into account any mid - term or ad hoc reviews . ### the multiannual indicative programmes shall give the indicative financial allocation , both overall and by priority area . where appropriate , this allocation may be given in the form of a range , and / or some funds may be left unallocated . multiannual indicative programmes should be adjusted where necessary for an effective policy implementation , taking into account any mid - term or ad hoc reviews . mid - term and ad hoc reviews shall be communicated to the european parliament and the council of the european union and made public and available to local stakeholders .


### strategy papers shall be approved and multiannual indicative programmes shall be adopted by the commission in accordance with the examination procedure referred to in article 15 of the common implementing regulation . this procedure shall also apply to substantial reviews which have the effect of significantly modifying the strategy or its programming . ### the commission shall be empowered to adopt delegated acts in accordance with article 18 to approve strategy papers and multiannual indicative programmes . this procedure shall also apply to substantial reviews which have the effect of significantly modifying the strategy or its programming .


### the procedure referred to in paragraph 1 shall not apply to non - substantial modifications to strategy papers and multiannual indicative programmes , making technical adjustments , reassigning funds within the indicative allocations per priority area , or increasing or decreasing the size of the initial indicative allocation by less than 20% , provided that these modifications do not affect the priority areas and objectives set out in these documents . in such case , adjustments shall be communicated to the european parliament and to the council within one month . ### the commission , in accordance with the examination procedure referred to in article 15 of the common implementing regulation , may proceed with non - substantial modifications to strategy papers and multiannual indicative programmes , technical adjustments , reassigning funds within the indicative allocations per priority area , or increasing or decreasing the size of the initial indicative allocation by less than 20% , provided that these modifications do not affect the priority areas and objectives set out in these documents . in such case , adjustments shall be communicated to the european parliament and to the council within one month .


### without prejudice to the provisions on suspension of aid in partnership and cooperation agreements with partner countries and regions , where a partner country fails to observe the principles referred to in article 3 , the union shall invite the partner country to hold consultations in view of finding a solution acceptable to both parties , except in cases of special urgency . where consultations with the partner country do not lead to a solution acceptable to both parties , or if consultations are refused or in cases of special urgency , the council may take appropriate measures in accordance with article 215 of the treaty on the functioning of the european union , which may include full or partial suspension of union assistance . ### without prejudice to the provisions on suspension of aid in partnership and cooperation agreements with partner countries and regions , where a partner country fails to observe the principles referred to in article 3 , the union shall invite the partner country to hold consultations in view of finding a solution acceptable to both parties , except in cases of special urgency . where consultations with the partner country do not lead to a solution acceptable to both parties , or if consultations are refused or in cases of special urgency , the council may take appropriate measures in accordance with article 215 of the treaty on the functioning of the european union , which may include full or partial suspension of union assistance . the european parliament shall be kept fully informed of the start and progress of consultations and of their outcome , which should be made public .


### a description of the product , in particular its principal analytical characteristics as well as an evaluation or indication of its organoleptic characteristics ; ### a description of the product , in particular its principal analytical characteristics as well as an indication of its organoleptic characteristics .


### member states shall adopt the laws , regulations or administrative provisions necessary to comply with this article by 1st december 2012 . ### member states shall adopt the laws , regulations or administrative provisions necessary to comply with this article by 1st december 2013 .


### where the commission considers that the conditions laid down in this chapter are met , it shall , by means of implementing acts without the assistance of the committee referred to in article 36 , decide to publish in the official journal of the european union the single document referred to in article 11 and the reference to the publication of the product specification referred to in article 14 . ### where the commission considers that the conditions laid down in this chapter are met , it shall , by means of implementing acts , decide to publish in the official journal of the european union the single document referred to in article 11 and the reference to the publication of the product specification referred to in article 14 .


### existing geographical designations referred to in paragraph 1 , for which the information referred to in paragraph 2 is not submitted by [ 2 years after entry into force ] , shall lose protection under this regulation . the commission shall , by means of implementing acts without the assistance of the committee referred to in article 36 , take the corresponding formal step of removing such names from the register provided for in article 22 . ### existing geographical designations referred to in paragraph 1 , for which the information referred to in paragraph 2 is not submitted by [ 2 years after entry into force ] , shall lose protection under this regulation . the commission shall , by means of implementing acts , take the corresponding formal step of removing such names from the register provided for in article 22 .


### implementing acts to be adopted without the assistance of the committee referred to in article 36 ### inadmissibility of an application or request


### the description ‘ sangria’ may replace the description ‘ aromatised wine - based drink’ only where the drink is manufactured in spain or portugal . ### when the drink is manufactured in a member state other than spain or portugal , the word ‘ sangria’ may be used in addition to the sales denomination ‘ aromatised wine - based drink’ , which must be accompanied by the words ‘ produced in …’ followed by the name of the member state of production or of a more restricted region .


### the description «clarea» must be accompanied by the words «produced in …» followed by the name of the member state of production or of a more restricted region except where the product is produced in spain . ### the word ‘ clarea’ may replace the sales denomination ‘ aromatised wine - based drink’ only where the drink is manufactured in spain .


### the description «clarea» may replace the description «aromatised wine - based drink» only where the drink is manufactured in spain . ### when the drink is manufactured in a member state other than spain , the word ‘ clarea’ may be used in addition to the sales denomination ‘ aromatised wine - based drink’ , which must be accompanied by the words ‘ produced in …’ followed by the name of the member state of production or of a more restricted region .


### the union and the member states should strive to provide the most up - to - date information on their greenhouse gas emissions , in particular under the framework of the europe 2020 strategy and its specified timelines . this regulation should enable such estimates to be prepared in the shortest timeframes possible by using statistical and other information . ### the union and the member states should strive to provide the most up - to - date information on their greenhouse gas emissions , in particular under the framework of the europe 2020 strategy and its specified timelines and in the framework of the european space policy and strategy , which addresses important challenges such as natural disasters , resources and climate monitoring , for the benefit of union citizens . in that respect , space - based data should be considered as key monitoring tools for the union and the member states due to their capacity to improve the overall picture of co2 and ch4 emissions , as well as lulucf . to that end , the global monitoring for environment and security programme and other satellite systems should be used to the maximum extent to provide timely emission reporting and independent verifications of the calculated emission reports . this regulation should enable such estimates to be prepared in the shortest timeframes possible by using statistical and other information .


### quantitative information on financial flows based on the so - called ' rio markers for climate change mitigation - related aid and climate change adaptation - related aid ' introduced by the oecd development assistance group and methodological information concerning the implementation of the climate change rio markers methodology ; ### quantitative information on financial flows , either through project or budget support , based on the so - called ' rio markers for climate change mitigation - related aid and climate change adaptation - related aid ' introduced by the oecd development assistance group and methodological information concerning the implementation of the climate change rio markers methodology ;


### information on financial support committed and disbursed to developing countries under the unfccc for the year x - 1 , on financial support committed for the year x and on the planned provision of support . the information reported shall include : ### information on financial support committed and disbursed to developing countries , in accordance with the provisions of the unfccc for the year x - 1 , on financial support allocated for the year x and , if available , on planned financial support for subsequent years . the information reported shall include :


### directive 2005 / 36 / ec already provides for clear obligations for professionals to have the necessary language skills . the review of that obligation has shown a need to clarify the role of competent authorities and employers notably in the interest of patients ' safety . language controls should however be reasonable and necessary for the jobs in question and should not constitute grounds for excluding professionals from the labour market in the host member state . ### directive 2005 / 36 / ec already provides for clear obligations for professionals to have the necessary language skills . the review of that obligation has shown a need to clarify the role of competent authorities and employers notably in the interest of patients ' and consumers ' safety . language controls for the jobs in question should not constitute grounds for excluding professionals from the labour market in the host member state and should therefore be reasonable and necessary . the concept of reasonable and necessary should be defined in cooperation between the competent authorities and the national social partners within a given sector


### “professional experience” : the actual and lawful full - time or equivalent part - time pursuit of the profession concerned in a member state ; ### “professional experience” : the actual and lawful pursuit of the profession concerned in a member state ; which facilitates in relation to a specific profession , the achievement of standards of knowledge , competence , ability and skills ;


### member states shall designate competent authorities for issuing european professional cards . those authorities shall ensure an impartial , objective and timely processing of applications for european professional cards . the assistance centers referred to in article 57b may also act in the capacity of a competent authority to issue a european professional card . member states shall ensure that competent authorities inform citizens , including prospective applicants , on the advantages of a european professional card where it is available . ### member states shall designate competent authorities for issuing european professional cards . those authorities shall ensure an impartial , objective and timely processing of applications for european professional cards . the assistance centers referred to in article 57b may also act in the capacity of a competent authority to issue a european professional card . member states shall ensure that competent authorities inform citizens , including prospective applicants , as well as the social partners on the advantages of a european professional card where it is available .


### the information included in the european professional card shall be limited to the information that is necessary to ascertain its holder ' s right to exercise the profession for which it has been issued , in particular name , surname , date and place of birth , profession , applicable regime , competent authorities involved , card number , security features and reference to a valid proof of identity . ### the information included in the european professional card shall be limited to the information that is necessary to ascertain its holder ' s right to exercise the profession for which it has been issued , in particular name , surname , date and place of birth , profession , applicable regime , competent authorities involved , card number , security features , education , professional experience , training courses of importance to public safety and reference to a valid proof of identity .


### the competent authority of the host member state shall grant partial access to a professional activity in its territory provided that the following conditions are fulfilled : ### after having consulted the national social partners of the sectoral professions that the applicant belongs to , the competent authority of the host member state shall grant partial access to a professional activity in its territory , provided that the following conditions are fulfilled :


### the professional activity can objectively be separated from other activities falling under the regulated profession in the host member state . ### the professional activity can objectively be separated from other activities falling under the regulated profession in the host member state . during the overall assessment of whether the activity shall be deemed to be separable from other activities , the host member state ' s competent authorities shall consider among other things whether the activity is exercised as an autonomous activity in the home member state .


### applications for establishment in the host member state shall be examined in accordance with chapters i and iv of title iii in case of establishment in the host member state . ### in case of establishment in the host member state , applications for establishment shall be examined in accordance with chapters i and iv of title iii by the competent authorities of the member state in close cooperation with the national social partners representing the sectoral professions .


### for the first provision of services , in the case of regulated professions having public health or safety implications , which do not benefit from automatic recognition under chapter ii or iii of title iii , the competent authority of the host member state may check the professional qualifications of the service provider prior to the first provision of services . such a prior check shall be possible only where the purpose of the check is to avoid serious damage to the health or safety of the service recipient due to a lack of professional qualification of the service provider and where this does not go beyond what is necessary for that purpose . ### for the first provision of services , in the case of regulated professions with overriding reasons relating to the public interest , which do not benefit from automatic recognition under chapter iii of title iii , the competent authority of the host member state may check the professional qualifications of the service provider prior to the first provision of services . such a prior check shall be possible only where the purpose of the check is to avoid serious damage to the health or safety of the service recipient , the service provider or the public in general due to a lack of professional qualification of the service provider and where this does not go beyond what is necessary for that purpose .


### member states shall notify to the commission the list of professions for which a prior check of qualifications is necessary in order to avoid serious damage to the health or safety of the service recipient under its national laws and regulations . member states shall provide the commission with a specific justification for the inclusion of each of those professions in the list . ### member states shall notify to the commission the list of professions for which a prior check of qualifications is necessary in order to avoid serious damage to the public interest under its national laws and regulations . member states shall provide the commission with a specific justification for the inclusion of each of those professions in the list .


### where there is a substantial difference between the professional qualifications of the service provider and the training required in the host member state , to the extent that that difference is such as to be harmful to public health or safety , and that it cannot be compensated by professional experience or lifelong learning of the service provider , the host member state shall give the service provider the opportunity to show , in particular by means of an aptitude test , that he has acquired the lacking knowledge or competence . in any case , it must be possible to provide the service within one month of a decision being taken in accordance with the third subparagraph . ### where there is a substantial difference between the professional qualifications of the service provider and the training required in the host member state , to the extent that that difference is such as to be harmful to the public interest , and that it cannot be compensated by professional experience or lifelong learning of the service provider , the host member state shall give the service provider the opportunity to show , in particular by means of an aptitude test , that he has acquired the lacking knowledge or competence . in any case , it must be possible to provide the service within one month of a decision being taken in accordance with the third subparagraph .


### the competent authorities of the host member state may ask the competent authorities of the member state of establishment , in case of doubts , to provide any information relevant to the legality of the service provider ' s establishment and his good conduct , as well as the absence of any disciplinary or criminal sanctions of a professional nature . in case of control of qualifications , the competent authorities of the host member state may ask the competent authorities of the member state of establishment information about the service provider training courses to the extent necessary to assess substantial differences likely to be harmful to public health or safety . the competent authorities of the member state of establishment shall provide that information in accordance with article 56 . ### the competent authorities of the host member state may ask the competent authorities of the member state of establishment , in case of doubts , to provide any information relevant to the legality of the service provider ' s establishment and his good conduct , as well as the absence of any disciplinary or criminal sanctions of a professional nature . in case of control of qualifications , the competent authorities of the host member state may ask the competent authorities of the member state of establishment information about the service provider training courses to the extent necessary to assess substantial differences likely to be harmful to the public interest . the competent authorities of the member state of establishment shall provide that information in accordance with article 56 .


### the remunerated traineeship must be carried out in a member state , under the supervision of a person providing adequate guarantees regarding their ability to provide practical training . it must be undertaken after the completion of the study referred to in paragraph 1 . the completion of the remunerated traineeship must be attested to in a certificate accompanying the evidence of formal qualifications . ### the traineeship must be carried out in a member state , under the supervision of a person providing adequate guarantees regarding their ability to provide practical training . it must be undertaken after the completion of the study referred to in paragraph 1 . the completion of the traineeship must be attested to in a certificate accompanying the evidence of formal qualifications .


### a member state shall ensure that any controls of the knowledge of a language are carried out by a competent authority after the decisions referred to in articles 4d , 7 and 51 have been taken and if there is a serious and concrete doubt about the professional ' s sufficient language knowledge in respect of the professional activities this person intends to pursue . ### a member state shall ensure that any controls of the knowledge of a language are carried out by a competent authority while the relevant decisions are taken and if there is a concrete doubt about the professional ' s sufficient language knowledge in respect of the professional activities this person intends to pursue .


### in case of professions with patient safety implications , member states may confer to the competent authorities the right to carry out language checking covering all professionals concerned if it is expressly requested by the national health care system , or in case of self - employed professionals not affiliated to the nationals health care system , by representative national patient organisations . ### in case of professions relating to patient safety or quality in education , member states may confer to the competent authorities the right to carry out language checking covering all professionals concerned if expressly requested by the national health care system or the national social partners representing the sectoral professions .


### in the cases not covered by directive 2006 / 123 / ec , where a professional established in a member state carries out a professional activity under a professional title other than those referred to in paragraph 1 and within the framework of this directive , a member state shall inform without delay other member states concerned and the commission upon gaining actual knowledge of any conduct , specific acts or circumstances which is related to such activity and which could cause serious damage to the health or safety of persons or to the environment in another member state . that information shall not go beyond what is strictly necessary to identify the professional concerned and shall include the reference to the decision of a competent authority prohibiting him or her from pursuing the professional activities . other member state may request further information under the conditions set out in articles 8 and 56 . ### where a professional established in a member state carries out a professional activity under a professional title other than those referred to in paragraph 1 and within the framework of this directive , a member state shall inform without delay other member states concerned and the commission upon gaining actual knowledge of any conduct , specific acts or circumstances which is related to such activity and which could cause damage to the health or safety of persons , the public interest or to the environment in another member state . that information shall not go beyond what is strictly necessary to identify the professional concerned and shall include the reference to the decision of a competent authority prohibiting him or her from pursuing the professional activities . other member state may request further information under the conditions set out in articles 8 and 56 .


### council decision 94 / 800 / ec of 22 december 1994 concerning the conclusion on behalf of the european community , as regards matters within its competence , of the agreements reached in the uruguay round multilateral negotiations approved in particular the world trade organisation agreement on government procurement , hereinafter referred to as the ‘ agreement’ . the aim of the agreement is to establish a multilateral framework of balanced rights and obligations relating to public contracts with a view to achieving the liberalisation and expansion of world trade . for contracts covered by the agreement , as well as by other relevant international agreements by which the union is bound , contracting authorities fulfil the obligations under these agreements by applying this directive to economic operators of third countries that are signatories to the agreements . ### council decision 94 / 800 / ec of 22 december 1994 concerning the conclusion on behalf of the european community , as regards matters within its competence , of the agreements reached in the uruguay round multilateral negotiations approved in particular the world trade organisation agreement on government procurement , hereinafter referred to as the ‘ agreement’ . the aim of the agreement is to establish a multilateral framework of balanced rights and obligations relating to public contracts with a view to achieving the liberalisation and expansion of world trade . this agreement has been subject to a review that ended in march 2012 ; the chief aims of the review of the agreement were to increase the degree of openness of sector markets , expand its coverage , eliminate discriminatory measures and increase transparency in procedures . for contracts covered by the agreement , as well as by other relevant international agreements by which the union is bound , including commitments within the framework of bilateral trade agreements , contracting authorities fulfil the obligations under these agreements by applying this directive to economic operators of third countries that are signatories to the agreements . in this regard , international commitments made by the union in relation to third countries as regards access to the public procurement market must be transposed to the eu legal system so as to ensure effective and uniform application .


### the agreement applies to contracts above certain thresholds , set in the agreement and expressed as special drawing rights . the thresholds laid down by this directive should be aligned to ensure that they correspond to the euro equivalents of the thresholds of the agreement . provision should also be made for periodic reviews of the thresholds expressed in euros so as to adjust them , by way of a purely mathematical operation , to possible variations in the value of the euro in relation to the special drawing right . ### the agreement applies to contracts above certain thresholds , set in the agreement and expressed as special drawing rights . the thresholds laid down by this directive should be aligned to ensure that they correspond to the euro equivalents of the thresholds of the agreement . provision should also be made for periodic reviews of the thresholds expressed in euros so as to adjust them , by way of a purely mathematical operation , to possible variations in the value of the euro in relation to the special drawing right . it is also appropriate that this regular review of thresholds is also carried out on the basis of a preliminary assessment of the proper implementation of the principle of substantial reciprocal market openness between the european union and the other signatories of the agreement . evaluation of substantial reciprocity applies equally to third countries which do not adhere to the government procurement agreement but which have access to the european public procurement market .


### public contracts should not be awarded to economic operators that have participated in a criminal organisation or have been found guilty of corruption , fraud to the detriment of the union’s financial interests or money laundering . non - payment of taxes or social security contributions should also be sanctioned by mandatory exclusion at the level of the union . furthermore , contracting authorities should be given the possibility to exclude candidates or tenderers for violations of environmental or social obligations , including rules on accessibility for disabled persons or other forms of grave professional misconduct , such as violations of competition rules or of intellectual property rights . ### public contracts should not be awarded to economic operators that have participated in a criminal organisation or have been found guilty of corruption , fraud to the detriment of the union’s financial interests or money laundering . non - payment of taxes or social security contributions , as well as violations of environmental or social obligations , including rules on accessibility for disabled persons , should also be sanctioned by mandatory exclusion at the level of the union . furthermore , contracting authorities should be given the possibility to exclude candidates or tenderers for forms of grave professional misconduct , such as violations of competition rules or of intellectual property rights .


### where contracting authorities choose to award a contract to the most economically advantageous tender , they must determine the award criteria on the basis of which they will assess tenders in order to identify which one offers the best value for money . the determination of these criteria depends on the subject - matter of the contract since they must allow the level of performance offered by each tender to be assessed in the light of the subject - matter of the contract , as defined in the technical specifications , and the value for money of each tender to be measured . furthermore , the chosen award criteria should not confer an unrestricted freedom of choice on the contracting authority and they should ensure the possibility of effective competition and be accompanied by requirements that allow the information provided by the tenderers to be effectively verified . ### when a contract is to be awarded to the most economically advantageous tender , contracting authorities must determine the award criteria on the basis of which they will assess tenders in order to identify which one offers the best value for money . the determination of these criteria depends on the subject - matter of the contract since they must allow the level of performance offered by each tender to be assessed in the light of the subject - matter of the contract , as defined in the technical specifications , and the value for money of each tender to be measured . furthermore , the chosen award criteria should not confer an unrestricted freedom of choice on the contracting authority and they should ensure the possibility of effective competition and be accompanied by requirements that allow the information provided by the tenderers to be effectively verified .


### tenders that appear abnormally low in relation to the works , supplies or services might be based on technically , economically or legally unsound assumptions or practices . in order to prevent possible disadvantages during contract performance , contracting authorities should be obliged to ask for an explanation of the price charged where a tender significantly undercuts the prices demanded by other tenderers . where the tenderer cannot provide a sufficient explanation , the contracting authority should be entitled to reject the tender . rejection should be mandatory in cases where the contracting authority has established that the abnormally low price charged results from non - compliance with mandatory union legislation in the fields of social , labour or environmental law or international labour law provisions . ### tenders that appear abnormally low in relation to the works , supplies or services might be based on technically , economically or legally unsound assumptions or practices . in order to prevent possible disadvantages during contract performance , contracting authorities should be able to exclude tenders that are far lower than the prices charged by other tenderers and should be obliged to ask for an explanation of the price charged where a tender significantly undercuts the prices demanded by other tenderers . where the tenderer cannot provide a sufficient explanation , the contracting authority should be entitled to reject the tender . rejection should be mandatory in cases where the contracting authority has established that the abnormally low price charged results from non - compliance with mandatory union legislation in the fields of social , labour or environmental law or international labour law provisions .


### it is of particular importance that the commission carries out appropriate consultations during its preparatory work , including at expert level . when preparing and drawing up delegated acts , the commission should ensure simultaneous , timely and appropriate transmission of relevant documents to the european parliament and the council . ### it is of particular importance that the commission carries out appropriate consultations during its preparatory work , including at expert level . when preparing and drawing up delegated acts , the commission should ensure simultaneous , timely and appropriate transmission of relevant documents to the european parliament and the council . the commission should provide full information and documentation on its meetings with national experts within the framework of the preparation and implementation of delegated acts . in this respect , the commission should ensure that the european parliament is duly involved , drawing on best practices from previous experience in other policy areas in order to create the best possible conditions for future scrutiny of delegated acts by the european parliament .


### every two years from 30&#160 ; june&#160 ; 2014 , the commission shall verify that the thresholds set out in points , and of article&#160 ; 4 correspond to the thresholds established in the government procurement agreement and shall , where necessary , revise them . in accordance with the calculation method set out in the government procurement agreement , the commission shall calculate the value of these thresholds on the basis of the average daily value of the euro in terms of the special drawing rights , over a period of 24 months terminating on the last day of august preceding the revision with effect from 1 january . the value of the thresholds thus revised shall , where necessary , be rounded down to the nearest thousand euros so as to ensure that the thresholds in force provided for by the agreement , expressed in sdrs , are observed . ### every two years from 30&#160 ; june&#160 ; 2014 , the commission shall verify that the thresholds set out in points , and of article&#160 ; 4 correspond to the thresholds established in the government procurement agreement and shall , where necessary , revise them . in accordance with the calculation method set out in the government procurement agreement , the commission shall calculate the value of these thresholds on the basis of the average daily value of the euro in terms of the special drawing rights , over a period of 24 months terminating on the last day of august preceding the revision with effect from 1 january . the value of the thresholds thus revised shall , where necessary , be rounded down to the nearest thousand euros so as to ensure that the thresholds in force provided for by the agreement , expressed in sdrs , are observed . the commission may also take into account the changes to the thresholds made by the other contracting parties to the agreement .


### as far as covered by annexes i , ii , iv and v and the general notes to the european union ' s appendix&#160 ; 1 to the government procurement agreement and by the other international agreements by which the union is bound , as listed in annex&#160 ; v to this directive , contracting authorities shall accord to the works , supplies , services and economic operators of the signatories to those agreements treatment no less favourable than the treatment accorded to the works , supplies , services and economic operators of the union . by applying this directive to economic operators of the signatories to those agreements , contracting authorities shall comply with those agreements . ### as far as covered by annexes&#160 ; i , ii , iv and v and the general notes to the european union ' s appendix&#160 ; 1 to the government procurement agreement and by the other international agreements by which the union is bound &#8212 ; &#160 ; including commitments within the framework of bilateral trade agreements&#160 ; &#8212 ; as listed in annex&#160 ; v to this directive , contracting authorities shall accord to the works , supplies , services and economic operators of the signatories to those agreements treatment no less favourable than the treatment accorded to the works , supplies , services and economic operators of the union . by applying this directive to economic operators of the signatories to those agreements , contracting authorities shall comply with those agreements .


### where the aim of the procurement is the creation or obtention of a work of art ; ### where the aim of the procurement is the creation , renovation , conservation , or obtention of a work of art — or of movable or immovable property , subject to artistic , historic and architectural constraints ;


### contracting authorities may decide not to award a contract to the tenderer submitting the best tender where they have established that the tender does not comply , at least in an equivalent manner , with obligations established by union legislation in the field of social and labour law or environmental law or of the international social and environmental law provisions listed in annex xi . ### contracting authorities shall not award a contract to the tenderer submitting the best tender where they have established that the tender does not comply , at least in an equivalent manner , with obligations established by union legislation in the field of social and labour law or environmental law or of the international social and environmental law provisions listed in annex xi .


### without prejudice to national laws , regulations or administrative provisions concerning the remuneration of certain services , the criteria on which contracting authorities shall base the award of public contracts shall be one of the following : ### without prejudice to national laws , regulations or administrative provisions concerning the remuneration of certain services , the criteria on which contracting authorities shall base the award of public contracts shall be the most economically advantageous tender .


### the most economically advantageous tender ; ### deleted


### the lowest cost . ### deleted


### the most economically advantageous tender referred to in point of paragraph 1 from the point of view of the contracting authority shall be identified on the basis of criteria linked to the subject - matter of the public contract in question . those criteria shall include , in addition to the price or costs referred to in point of paragraph 1 , other criteria linked to the subject - matter of the public contract in question , such as : ### the most economically advantageous tender from the point of view of the contracting authority shall be identified on the basis of criteria linked to the subject - matter of the public contract in question . those criteria shall include , in addition to the price or costs , which the contracting authority shall assess , as it prefers , either on the basis of the price alone or by using a cost - effectiveness approach , such as a life - cycle costing approach under the conditions set out in article 67 , other criteria linked to the subject - matter of the public contract in question , such as :


### member states may provide that the award of certain types of contracts shall be based on the most economically advantageous tender as referred to in point of paragraph 1 and in paragraph 2 . ### deleted


### in the case referred to in point of paragraph 1 the contracting authority shall specify , in the contract notice , in the invitation to confirm interest , in the procurement documents or , in the case of a competitive dialogue , in the descriptive document , the relative weighting which it gives to each of the criteria chosen to determine the most economically advantageous tender . ### the contracting authority shall specify , in the contract notice , in the invitation to confirm interest , in the procurement documents or , in the case of a competitive dialogue , in the descriptive document , the relative weighting which it gives to each of the criteria chosen to determine the most economically advantageous tender .


### the possibility of the tenderer obtaining state aid . ### the possibility of the tenderer obtaining state aid both for the financing of the tender itself and for the financing of services , supplies and works relating to the tender .


### the delegation of power referred to in articles 6 , 13 , 19 , 20 , 23 , 54 , 59 , 67 and 86 shall be conferred on the commission for an indeterminate period of time from the [ date of entry into force of the present directive ] . ### the delegation of power referred to in articles 6 , 13 , 19 , 20 , 23 , 54 , 59 , 67 and 86 shall be conferred on the commission for a period of five years from . . . * [ date of entry into force of the directive ] . the commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five - year period . the delegation shall be tacitly extended for periods of an identical duration , unless the european parliament or the council opposes such extension not later than three months before the end of each period .


### a delegated act adopted pursuant to this article shall enter into force only where no objection has been expressed either by the european parliament or by the council within a period of two months of notification of the act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by two months at the initiative of the european parliament or the council . ### a delegated act adopted pursuant to this article shall enter into force only where no objection has been expressed either by the european parliament or by the council within a period of two months of notification of the act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by four months at the initiative of the european parliament or the council .


### in order to facilitate their criminal activities , money launderers and terrorist financers could try to take advantage of the freedom of capital movements entailed by the integrated financial area , unless certain coordinating measures are adopted at union level . by its scale , union action should ensure that recommendation 16 on wire transfers of the financial action task force , adopted in february 2012 is transposed uniformly throughout the union , and , in particular , that there is no discrimination between national payments within a member state and cross border payments between member states . uncoordinated action by member states alone in the field of cross border transfers of funds could have a significant impact on the smooth functioning of payment systems at union level and therefore damage the internal market in the field of financial services . ### in order to facilitate their criminal activities , money launderers and terrorist financers could try to take advantage of the freedom of capital movements entailed by the integrated financial area , unless certain coordinating measures are adopted at union as well as the international level . international cooperation within the framework of the financial action task force and the global implementation of its recommendations are aimed at preventing regulatory arbitrage and the distortion of competition . by its scale , union action should ensure that fatf recommendation 16 on wire transfers adopted in february 2012 is transposed uniformly throughout the union , and , in particular , that there is no discrimination between national payments within a member state and cross border payments between member states . uncoordinated action by member states alone in the field of cross border transfers of funds could have a significant impact on the smooth functioning of payment systems at union level and therefore damage the internal market in the field of financial services .


### in order to foster a coherent approach in the international context in the field of combating money laundering and terrorist financing , further union action should take account of developments at that level , namely the international standards on combating money - laundering and the financing of terrorism and proliferation adopted in 2012 by the fatf , and in particular recommendation 16 and the revised interpretative note for its implementation . ### in order to foster a coherent approach in the international context and make the fight against money laundering and terrorist financing more efficient , further union action should take account of developments at that level , namely the international standards on combating money - laundering and the financing of terrorism and proliferation adopted in 2012 by the fatf , and in particular recommendation 16 and the revised interpretative note for its implementation .


### the provisions of this regulation apply without prejudice to national legislation implementing directive 95 / 46 / ec of the european parliament and of the council of 24 october 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data19 . for example , personal data collected for the purpose of complying with this regulation should not be further processed in a way inconsistent e with directive 95 / 46 / ec . in particular , further processing for commercial purposes should be strictly prohibited . the fight against money laundering and terrorist financing is recognised as an important public interest ground by all member states . hence , in the application of this regulation , the transfer of personal data to a third country which does not ensure an adequate level of protection in the meaning of article 25 of directive 95 / 46 / ec should be permitted according to article 26 of the same directive . __________________ 19 oj l 281 , 23 . 11 . 1995 , p . 31 . ### the provisions of this regulation apply without prejudice to national legislation implementing directive 95 / 46 / ec of the european parliament and of the council19 . for example , personal data collected for the purpose of complying with this regulation should not be further processed in a way inconsistent e with directive 95 / 46 / ec . in particular , further processing for commercial purposes should be strictly prohibited . the fight against money laundering and terrorist financing is recognised as an important public interest ground by all member states . hence , in the application of this regulation , the transfer of personal data to a third country which does not ensure an adequate level of protection in the meaning of article 25 of directive 95 / 46 / ec should be permitted according to article 26 of the same directive . it is important that payment service providers operating in multiple jurisdictions with branches or subsidiaries located outside the union are not unreasonably prevented from sharing information on suspicious transactions within the same organisation . this is without prejudice to international agreements concluded between the union and third countries on combating money laundering including appropriate safeguards for citizens ensuring an equivalent or adequate level of protection . __________________ 19 directive 95 / 46 / ec of the european parliament and of the council of 24 october 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data .


### owing to the potential terrorist financing threat posed by anonymous transfers , it is appropriate to require payment service providers to request information on the payer and the payee . in line with the risk based approach developed by fatf , it is appropriate to identify areas of higher and lower risk with a view to better targeting money laundering and terrorist financing risks . accordingly , the payment service provider of the payee and the intermediary service provider should establish effective risk - based procedures for cases where a transfer of funds lacks the required payer and payee information , in order to decide whether to execute , reject or suspend that transfer and what appropriate follow - up action to take . where the payment service provider of the payer is established outside the territory of the union , enhanced customer due diligence should be applied , in accordance with directive [ xxxx / yyyy ] , in respect of cross - border correspondent banking relationships with that payment service provider . ### owing to the potential terrorist financing threat posed by anonymous transfers , it is appropriate to require payment service providers to request information on the payer and the payee . in line with the risk based approach developed by fatf , it is appropriate to identify areas of higher and lower risk with a view to better targeting money laundering and terrorist financing risks . accordingly , the payment service provider of the payee and the intermediary service provider should establish effective risk - based procedures and assess and weigh risks so that resources can be explicitly steered towards high - risk areas of money laundering . such effective risk - based procedures for cases where a transfer of funds lacks the required payer and payee information will help payment service providers to better decide whether to execute , reject or suspend that transfer and what appropriate follow - up action to take . where the payment service provider of the payer is established outside the territory of the union , enhanced customer due diligence should be applied , in accordance with directive [ xxxx / yyyy ] , in respect of cross - border correspondent banking relationships with that payment service provider .


### in order to ensure uniform conditions for the implementation of articles xxx of this regulation , implementing powers should be conferred on the commission . those powers should be exercised in accordance with regulation no 182 / 2011 of the european parliament and of the council of 16 february 2011 laying down the rules and general principles concerning mechanisms for control by member states of the commission ' s exercise of implementing powers24 . __________________ 24 oj l 55 , 28 . 2 . 2011 , p . 13 . ### in order to ensure uniform conditions for the implementation of chapter v of this regulation , implementing powers should be conferred on the commission . those powers should be exercised in accordance with regulation no 182 / 2011 of the european parliament and of the council24 . __________________ 24 regulation no 182 / 2011 of the european parliament and of the council of 16 february 2011 laying down the rules and general principles concerning mechanisms for control by member states of the commission ' s exercise of implementing powers .


### ‘ payee’ means a natural or legal person who is the intended recipient of transferred funds ; ### ' payee ' means a payee as defined in article 4 of directive 2007 / 64 / ec ;


### ‘ payment service provider’ means a natural or legal person who provides the service of transferring funds in his or her professional capacity ; ### ' payment service provider ' means a payment service provider as defined in article 4 of directive 2007 / 64 / ec ;


### ‘ a person - to - person’ transfer of funds means a transaction between two natural persons . ### ' a person - to - person ' transfer of funds means a transaction between two natural persons , who , as consumers , act for purposes other than their trade , business or profession .


### this regulation shall not apply to transfers of funds carried out using a credit or debit card , or a mobile telephone or any other digital or information technology device , where the following conditions are fulfilled : ### this regulation shall not apply to transfers of funds carried out using a credit , debit or prepaid card or voucher , or a mobile telephone or any other digital or information technology device , where the following conditions are fulfilled :


### before transferring the funds , the payment service provider of the payer shall verify the accuracy of the information referred in paragraph 1 on the basis of documents , data or information obtained from a reliable and independent source . ### before transferring the funds , the payment service provider of the payer shall apply customer due diligence measures in accordance with directive and verify the accuracy of the information referred in paragraph 1 on the basis of documents , data or information obtained from a reliable and independent source .


### by way of derogation from article 4 and , where the payment service provider of both the payer and the payee are established in the union , only the account number of the payer or his unique transaction identifier shall be provided at the time of the transfer of funds . ### by way of derogation from article 4 and , where the payment service provider of both the payer and the payee are established in the union , only the account number of the payer or the unique transaction identifier shall be provided at the time of the transfer of funds .


### notwithstanding paragraph 1 , the payment service provider of the payer shall , upon request from the payment service provider of the payee or the intermediary payment service provider , make available the information on the payer or the payee in accordance with article 4 , within three working days of receiving that request . ### notwithstanding paragraph 1 , the payment service provider of the payer shall , in the case of an identified higher risk as referred to in the article 16 or , or in annex iii to directive [ xxxx / yyyy ] , require the complete information relating to the payer and to the payee or , upon request from the payment service provider of the payee or the intermediary payment service provider , make available the information on the payer or the payee in accordance with article 4 , within three working days of receiving that request .


### the payment service provider of the payee shall detect whether the fields relating to the information on the payer and the payee in the messaging system or the payment and settlement system used to effect the transfer of funds , have been filled in using the characters or inputs admissible within the conventions of that system . ### the payment service provider of the payee shall detect whether the fields relating to the information on the payer and the payee in the messaging system or the payment and settlement system used to effect the transfer of funds , have been filled in using the characters or inputs admissible within the conventions of that messaging or payment and settlement system .


### the payment service provider of the payee shall establish effective risk - based procedures for determining when to execute , reject or suspend a transfer of funds lacking the required payer and payee information and the appropriate follow up action . ### the payment service provider of the payee shall establish effective risk - based procedures , based on the identified risks in article 16 and annex iii to directive [ xxxx / yyyy ] , for determining when to execute , reject or suspend a transfer of funds lacking the required payer and payee information and the appropriate follow up action .


### if the intermediary payment service provider becomes aware , when receiving transfers of funds , that information on the payer and the payee required under articles 4 and , 5 and 6 is missing or incomplete , it shall either reject the transfer or ask for complete information on the payer and the payee . ### if the intermediary payment service provider becomes aware , when receiving transfers of funds , that information on the payer and the payee required under articles 4 and , 5 and 6 is missing or incomplete or has not been completed using the characters or inputs admissible within the conventions of the messaging or payment and settlement system , it shall either reject the transfer or suspend it and ask for complete information on the payer and the payee before executing the payment transaction .


### the payment service provider of the payee shall consider missing or incomplete information on the payer and the payee as a factor in assessing whether the transfer of funds , or any related transaction , is suspicious , and whether it must be reported to the financial intelligence unit . ### the payment service provider of the payee shall consider missing or incomplete information on the payer and the payee as one of the factors in assessing whether the transfer of funds , or any related transaction , is suspicious , and whether it must be reported to the financial intelligence unit . the payment service provider shall , in its effective risk - based procedures , also focus on , and take appropriate measures regarding , other risk factors as identified in the article 16 and in annex iii to directive [ xxxx / yyyy ] .


### payment service providers shall respond fully and without delay , in accordance with the procedural requirements established in the national law of the member state in which they are established , to enquiries from the authorities responsible for combating money laundering or terrorist financing of that member state concerning the information required under this regulation . ### payment service providers shall respond fully and without delay , in accordance with the procedural requirements established in the national law of the member state in which they are established , to enquiries exclusively from the authorities responsible for combating money laundering or terrorist financing of that member state concerning the information required under this regulation . specific safeguards shall be put in place in order to ensure that such exchanges of information respect data protection requirements .


### administrative sanctions and measures imposed in the cases referred to in articles 17 and 18 shall be published without undue delay including information on the type and nature of the breach and the identity of persons responsible for it , unless such publication would seriously jeopardise the stability of financial markets . ### the competent authorities shall publish administrative sanctions and measures imposed in the cases referred to in articles 17 and 18 without undue delay including information on the type and nature of the breach and the identity of persons responsible for it .


### member states shall require competent authorities to effectively monitor , and take necessary measures with a view to ensuring , compliance with the requirements of this regulation . ### member states shall require competent authorities to effectively monitor , and take necessary measures with a view to ensuring compliance with the requirements of this regulation .


### where reference is made to this paragraph , article 5 of regulation no 182 / 2011 shall apply . ### where reference is made to this paragraph , article 5 of regulation no 182 / 2011 shall apply , provided that implementing provisions adopted under the procedure set out therein do not alter the basic provisions of this regulation .


### agreements with territories or countries mentioned in article 355 of the treaty ### agreements with territories or countries not mentioned in article 355 of the treaty


### in order to enhance consistency and comparability of non - financial information disclosed throughout the union , companies should be required to include in their annual report a non - financial statement containing information relating to at least environmental matters , social and employee - related matters , respect for human rights , anti - corruption and bribery matters . such statement should include a description of the policies , results , and the risks related to those matters . ### in order to enhance consistency , transparency and comparability of non - financial information disclosed throughout the union , companies should be required to include in their annual report , without prejudice to audit requirements determined by member states , a non - financial statement containing information relating to at least environmental matters , gender balance , social and employee - related matters , respect for human rights , anti - corruption and bribery matters . such statement should include a description of the policies , results , and the risks related to those matters and the precise purpose of social investments .


### in order to enhance consistency and comparability of non - financial information disclosed throughout the union , companies should be required to include in their annual report a non - financial statement containing information relating to at least environmental matters , social and employee - related matters , respect for human rights , anti - corruption and bribery matters . such statement should include a description of the policies , results , and the risks related to those matters . ### in order to enhance consistency and comparability of non - financial information disclosed throughout the union , large undertakings and public - interest entities should be required to include in their management report a non - financial statement containing information on undertakings ' activity impact on society relating to at least environmental matters , social , gender and employment matters , including social dialogue and respect of trade unions ' rights , and respect for human rights , anti - corruption and bribery matters . such statement should include a description of the policies , results and significant incidents occurred during the reporting period as well as an assessment of all current and potential risks to the undertaking and society related to those matters .


### in providing this information , companies may rely on national frameworks , eu - based frameworks such as the eco - management and audit scheme , and international frameworks such as the united nations global compact , the guiding principles on business and human rights implementing the un ‘ protect , respect and remedy’ framework , the organisation for economic co - operation and development guidelines for multinational enterprises , the international organisation for standardisation 26000 , the international labour organization tripartite declaration of principles concerning multinational enterprises and social policy , and the global reporting initiative . ### in providing this non - financial information companies should rely as minimum on the guiding principles on business and human rights implementing the united nations ' protect , respect and remedy ' framework and the organisation for economic co - operation and development guidelines for multinational enterprises . the companies may additionally rely also on national , eu - based or international frameworks and , if so , should specify which frameworks they have relied upon . as the plethora of different reporting frameworks undermine the comparability of non - financial information at the same time as the different reporting frameworks may lead to increased costs of compliance to the companies , it would be beneficial for the union to legislate a clear set of non - financial reporting criteria . this common union reporting framework would ensure consistent application across the single market and level playing field for economic operators . these commission criteria would furthermore simplify the drawing of comparisons between companies . the commission should , by means of delegated acts , develop this criteria , including appropriate key performance indicators , on the basis of existing international frameworks referred to in the first subparagraph by the end of 2015 the latest . the key performance indicators developed in these criteria should include relevant employment kpis , such as , for example , employee turnover , number of people employed under service contracts , trade union organisation , basic pay for men in proportion with basic pay for women . the kpis developed to measure the company ' s activity impact regarding environmental matters should at least cover land use , water use , greenhouse gas emissions and use of materials . the commission should , if appropriate in accordance with the report on the application of the directive and with an impact assessment , submit a legislative proposal for a review of the directive providing for binding european non - financial reporting framework including common key performance indicators .


### in providing this information , companies may rely on national frameworks , eu - based frameworks such as the eco - management and audit scheme , and international frameworks such as the united nations global compact , the guiding principles on business and human rights implementing the un ‘ protect , respect and remedy’ framework , the organisation for economic co - operation and development guidelines for multinational enterprises , the international organisation for standardisation 26000 , the international labour organization tripartite declaration of principles concerning multinational enterprises and social policy , and the global reporting initiative . ### in providing non - financial - information undertakings should rely on the guidelines adopted by means of delegated acts by the european commission . before these guidelines are available , undertakings should rely as minimum on the guiding principles on business and human rights implementing the united nations ' protect , respect and remedy ' framework and the organisation for economic co - operation and development guidelines for multinational enterprises . the undertakings may additionally rely also on national , eu - based or international frameworks and , if so , should specify which frameworks they have relied upon .


### in providing this information , companies may rely on national frameworks , eu - based frameworks such as the eco - management and audit scheme , and international frameworks such as the united nations global compact , the guiding principles on business and human rights implementing the un ‘ protect , respect and remedy’ framework , the organisation for economic co - operation and development guidelines for multinational enterprises , the international organisation for standardisation 26000 , the international labour organization tripartite declaration of principles concerning multinational enterprises and social policy , and the global reporting initiative . ### in providing this information , undertakings should rely , as a general rule , on the united nations global compact , the guiding principles on business and human rights implementing the un ' protect , respect and remedy ' framework , the organisation for economic co - operation and development guidelines for multinational enterprises and the ilo tripartite declaration of principles concerning multinational enterprises and social policy . undertakings may also rely on national frameworks , union - based frameworks such as the eco - management and audit scheme , and international frameworks such as the international organisation for standardisation 26000 , the global reporting initiative , the carbon disclosure project and the climate disclosure standards board .


### paragraph 47 of the final declaration of the united nations rio + 20 conference , ‘ the future we want’13 , recognises the importance of corporate sustainability reporting and encourages companies , where appropriate , to consider integrating sustainability information into their reporting cycle . it also encourages industry , interested governments and relevant stakeholders with the support of the united nations system , as appropriate , to develop models for best practice and facilitate action for the integration of financial and non - financial information , taking into account experiences from already existing frameworks . __________________ 13 united nations , ‘ the future we want’ , outcome document of the united nations conference on sustainable development rio + 20 , a / conf . 216 / l . 1 ### paragraph 47 of the final declaration of the united nations rio + 20 conference , ‘ the future we want’13 , recognises the importance of corporate sustainability reporting and encourages companies , where appropriate , to consider integrating sustainability information into their reporting cycle . it also encourages industry , interested governments and relevant stakeholders with the support of the united nations system , as appropriate , to develop models for best practice and facilitate action for the integration of financial and non - financial information , taking into account experiences from already existing frameworks . consequently the union companies should , under this directive , be required to publish their non - financial statement as part of their financial statement . __________________ 13 united nations , ‘ the future we want’ , outcome document of the united nations conference on sustainable development rio + 20 , a / conf . 216 / l . 1


### the obligation to disclose their diversity policies for their administrative , management and supervisory bodies with regard to aspects such as age , gender , geographical diversity , educational and professional background should only apply to large listed companies . therefore small and medium - sized companies that may be exempted from certain accounting obligations under article 27 of directive 78 / 660 / eec should not be covered to by this obligation . disclosure of the diversity policy should be part of the corporate governance statement , as laid down by article 46a of directive 78 / 660 / eec . companies not having a such a diversity policy should not be obliged to put one in place , but they should clearly explain why this is the case . ### the obligation to disclose their diversity policies for their administrative , management and supervisory bodies with regard to gender and other aspects such as age , geographical diversity , disability , educational and professional background should only apply to large listed companies and listed public undertakings . therefore small and medium - sized companies that may be exempted from certain accounting obligations under article 27 of directive 78 / 660 / eec should not be covered to by this obligation . disclosure of the diversity policy should be part of the corporate governance statement , as laid down by article 46a of directive 78 / 660 / eec . companies not having a such a diversity policy should not be obliged to put one in place , but they should clearly explain why this is the case .


### the obligation to disclose their diversity policies for their administrative , management and supervisory bodies with regard to aspects such as age , gender , geographical diversity , educational and professional background should only apply to large listed companies . therefore small and medium - sized companies that may be exempted from certain accounting obligations under article 27 of directive 78 / 660 / eec should not be covered to by this obligation . disclosure of the diversity policy should be part of the corporate governance statement , as laid down by article 46a of directive 78 / 660 / eec . companies not having a such a diversity policy should not be obliged to put one in place , but they should clearly explain why this is the case . ### the obligation to disclose their diversity policies for their administrative , management and supervisory bodies with regard to gender and other aspects such as age , geographical provenance , educational and professional background and employee representation should only apply to large undertakings . disclosure of the diversity policy should be part of the corporate governance statement , as laid down by article 20 of directive 2013 / 34 / eu .


### the obligation to disclose their diversity policies for their administrative , management and supervisory bodies with regard to aspects such as age , gender , geographical diversity , educational and professional background should only apply to large listed companies . therefore small and medium - sized companies that may be exempted from certain accounting obligations under article 27 of directive 78 / 660 / eec should not be covered to by this obligation . disclosure of the diversity policy should be part of the corporate governance statement , as laid down by article 46a of directive 78 / 660 / eec . companies not having a such a diversity policy should not be obliged to put one in place , but they should clearly explain why this is the case . ### the obligation to disclose their diversity policies for their administrative , management and supervisory bodies with regard to gender and other aspects such as age , disability , geographical diversity , educational and professional background should only apply to large listed companies . disclosure of the diversity policy should be part of the corporate governance statement , as laid down by article 20 of directive 2013 / 34 / eu .


### a description of the company ' s diversity policy for its administrative , management and supervisory bodies with regard to aspects such as age , gender , geographical diversity , educational and professional background , the objectives of this diversity policy , how it has been implemented and the results in the reporting period . if the company has no such policy , the statement shall contain a clear and reasoned explanation as to why this is the case . ### a description of the company ' s diversity policy for all its bodies , in particular its administrative , management and supervisory bodies with regard to aspects such as age , gender , geographical diversity , disability , racial or ethnic origin , educational and professional background , the objectives of this diversity policy , how it has been implemented and the results in the reporting period and the strategy to obtain the targets in the diversity policy . if the company has no such policy , the statement shall contain a clear and reasoned explanation as to why this is the case .


### a description of the company ' s diversity policy for its administrative , management and supervisory bodies with regard to aspects such as age , gender , geographical diversity , educational and professional background , the objectives of this diversity policy , how it has been implemented and the results in the reporting period . if the company has no such policy , the statement shall contain a clear and reasoned explanation as to why this is the case . ### a description of the company ' s and listed public undertaking ' s diversity policy for its administrative , management and supervisory bodies with regard to gender and other aspects such as age , gender , geographical diversity , disability , educational and professional background , the objectives of this diversity policy , how it has been implemented and the results in the reporting period . effective monitoring of equal opportunities anti - discrimination and diversity in the workplace is an important part of improved human capital management and equality practice . if the company has no such policy , the statement shall contain a clear and reasoned explanation as to why this is the case .


### a description of the company ' s diversity policy for its administrative , management and supervisory bodies with regard to aspects such as age , gender , geographical diversity , educational and professional background , the objectives of this diversity policy , how it has been implemented and the results in the reporting period . if the company has no such policy , the statement shall contain a clear and reasoned explanation as to why this is the case . ### a description of the company ' s diversity policy for its administrative , management and supervisory bodies with regard to gender and other aspects such as age , geographical diversity , disability , educational and professional background , the objectives of this diversity policy , how it has been implemented and the results in the reporting period .