kakaretso
KOMISI EA EUROPE,
Ho latela Tumellano ea Ts'ebetso ea European Union,
Ho ela hloko Regulation (EU) n. 575/2013 ea Paramente ea Europe le ea Lekhotla, ea June 26, 2013, mabapi le litlhoko tse hlokolosi tsa mekhatlo ea mekoloto, le eo ka eona Regulation (EU) no. 648/2012 (1), e kenyellelitsoeng ka ho khetheha sehloohong sa 430, serapa sa 7,
Nahana ka tse latelang:
- (1) Phetolelo ea katoloso ea Czech ea Komisi ea Ts'ebetsong ea Molao (EU) 2021/451 (2) e na le phoso ho sehlooho sa 13, serapa sa 1, se fetolang boitlamo bo thehiloeng ketsong ka ho fetola maqhubu a puisano ea tlhahisoleseding.
- (2) Phetolelo ea Sepanishe ea Implementing Regulation (EU) 2021/451 e na le liphoso ho Annex II, ho index, ntlha ea 8.4; ho Annex II, Karolo ea II: ntlha ea 3.9.4.2, tafoleng, mola 0060, kholomo ea bobeli, serapa sa pele, ntlha ea 3.9.5.1, tafoleng, mola oa 0040, mohala oa bobeli, serapa se le seng, ntlha ea 3.9 .6.1, tafoleng, mola 0040, 0120, kholomo ea bobeli, serapa se le seng, ntlheng ea 8.1, ho kena 201, tlhaku c), ntlheng ea 8.2.1, tafoleng, mola 0010, kholomo ea bobeli, serapa sa pele, ntlheng ea 8.3.1 , tafoleng, mola 0050, kholomo ea bobeli, serapa sa pele, le ntlheng ea 8.4; ka sehlomathiso XII: tafoleng, maemong ohle moo mola oa 0840 o hlahang, kholomong ea boraro, le tafoleng, maemong ohle moo mola oa 0310 o hlahang ka ID 1.4.3, kholomo ea boraro; ho Annex XIII, karolo ea II: ntlheng ea 1, tafoleng, mola oa 14, kholomo ea bobeli, le ntlheng ea 3, tafoleng, mola oa 0840, kholomo ea bobeli; ho Annex XIII, karolo ea IV: ntlheng ea 1, tafoleng, mola oa 13, kholomo ea bobeli, hammoho le ntlheng ea 3, tafoleng, mola oa 0310, kholomo ea bobeli. Liphoso tse joalo li ka ama baetsi ba moruo hampe mabapi le boitlamo ba bona ba ho tlaleha.
- (3) Ka hona, tsoela pele ho lokisa liphetolelo ka ho atolosoa le katoloso ea Molao oa Phethahatso (EU) 2021/451 ka nepo. Tokiso ena ha e ame liphetolelo tsa lipuo.
E AMOHILE MELAO ENA:
Article 1
Phethahatso Regulation (EU) 2021/451 e lokisoa ka tsela e latelang:
- 1) (ha e ame phetolelo ea Sepanishe).
- 2) Sehlomathisong sa II, ho index, ntlha ea 8.4 e nkeloa sebaka ke mongolo o latelang:
8.4. C 35.03 – LITLHAKISO TSA TŠEBELETSO TSA BONYENYANE LE HO HLAHALA KA HO HLAHALA KA HO PHELA PELAELO HO HLAHISITSOENG HO TSOSOA KAPA HO HLAHISITSOE TLAS’A ATHIKELETSO EA 47 KAROLO EA 6, EA CRR (NPE LC3).
- 3) Sehlomathisong II, karolo ea II, ntlha ea 3.9.4.2, tafoleng, mola oa 0060, kholomo ea bobeli, serapa sa pele se entsoe ka mongolo o latelang:
Kakaretso ea boleng bo felletseng ba Present Market Values (CVAs) ea mefuta eohle ea li-VAM tse mpe tse maemong a kotsi.
- 4) Sehlomathisong II, karolo ea II, ntlha ea 3.9.5.1, tafoleng, mola oa 0040, kholomo ea bobeli, serapa se le seng se entsoe ka mongolo o latelang:
Kakaretso ea boleng ba 'maraka ba hajoale (VAM) ea likhoebo tsohle tse nang le VAM e mpe sehlopheng se ts'oanang sa kotsi.
- 5) Sehlomathisong sa II, karolo ea II, ntlha ea 3.9.6.1, tafoleng, mola 0040, 0120, kholomo ea bobeli, serapa se le seng se entsoe ka mongolo o latelang:
Kakaretso ea boleng ba 'maraka ba hajoale (VAVs) ea likhoebo tsohle tse nang le li-VAMS tse mpe tsa sehlopha se le seng sa thepa.
- 6) Sehlomathisong II, karolo ea II, ntlha ea 8.1, epigraph 201, tlhaku c) e nkeloa sebaka ke mongolo o latelang:
- c) Bonyane litlhokahalo tsa ts'ireletso le boleng ba ho pepeseha bo hlophisitsoeng bocha kapa bo nchafalitsoeng bo sa sebetseng bo fanoeng ke Article 47c, serapa sa 6 sa CRR (C 35.03): template ena e lekanya kakaretso ea litlhoko tsa ts'ireletso bakeng sa ts'ebetso e hlophisitsoeng bocha kapa e tšehelitsoeng ka lichelete e sa sebetseng. Article 47 quater, karolo ea 6, ea CRR, e bonts'ang lintlha tse lokelang ho sebelisoa ho boleng ba ho pepeseha molemong oa lipalo tse boletsoeng, ho nahanoa hore na ho pepeseha ho tiisitsoe kapa che le nako e fetileng ho tloha ha ho pepeseha u se ke ua belaela..
- 7) Sehlomathisong II, karolo ea II, ntlha ea 8.2.1, tafoleng, mola oa 0010, kholomo ea bobeli, serapa sa pele se entsoe ka mongolo o latelang:
Temana ea 47 ea bone,
karolo ea 1 ea CRR.
- 8) Sehlomathisong II, karolo ea II, ntlha ea 8.3.1, tafoleng, mola oa 0050, kholomo ea bobeli, serapa sa pele se entsoe ka mongolo o latelang:
Temana ea 47 ea bone,
karolo ea 4 ea CRR.
- 9) Sehlomathisong sa II, karolo ea II, ntlha ea 8.4 e nkeloa sebaka ke temana e latelang:
8.4. C 35.03 – LITLHAKISO TSA TŠEBELETSO TSA BONYENYANE LE HO HLAHALA KA HO HLAHALA KA HO PHELA PELAELO HO HLAHISITSOENG HO TSOSOA KAPA HO HLAHISITSOE TLAS’A ATHIKELETSO EA 47 KAROLO EA 6, EA CRR (NPE LC3).
- 10) Sehlomathisong sa XII, tafoleng, maemong a mararo moo mola oa 0840 o hlahang, kholomo ea boraro e entsoe ka mongolo o latelang:
lihlahisoa tse amanang le mekha e leka-lekaneng la lichelete tsa khoebo.
LE0000692355_20210320
- 11) Sehlomathisong sa XII, tafoleng, maemong a mararo moo mola 0310 e hlahang ka ID 1.4.3, kholomo ea boraro e nkeloa sebaka ke mongolo o latelang:
lihlahisoa tse amanang le mekha e leka-lekaneng la lichelete tsa khoebo.
- 12) Sehlomathisong sa XIII, karolo ea II, ntlha ea 1 Litlhaloso tse tobileng, tafoleng, mola oa 14, kholomo ea bobeli e entsoe ka mongolo o latelang:
Lihlahisoa tse amanang le mekha e setseng ea lichelete tsa khoebo?
- 13) Sehlomathisong sa XIII, karolo ea II, ntlha ea 3 Litaelo mabapi le mela e ikhethileng, tafoleng, mola oa 0840, kholomo ea bobeli, sehlooho se entsoe ka mongolo o latelang:
1.4.7. lihlahisoa tse amanang le lichelete tsa khoebo ka-balance sheet sheet.
- 14) Sehlomathisong sa XIII, karolo ea IV, ntlha ea 1 Litlhaloso tse tobileng, lethathamong, mola oa 13, kholomo ea bobeli e entsoe ka mongolo o latelang:
Lihlahisoa tse amanang le mekha e setseng ea lichelete tsa khoebo?
- 15) Sehlomathisong sa XIII, karolo ea IV, ntlha ea 3 Litaelo mabapi le mela e ikhethileng, tafoleng, mola oa 0310, kholomo ea bobeli e nkeloa sebaka ke mongolo o latelang:
1.4.3 lihlahisoa tse amanang le ho kenya letsoho ho lekaleng la lichelete tsa khoebo
Article 428 bis quatervicies, letter b), le article 428 bis sexvicies, letter c), ea CRR; thepa e tsoang kantle ho naha e tlalehiloeng ntlheng ea 1.4 e tsoang lihlahisoa tse amanang le lintlha tsa leqephe la tekanyo ea lichelete tsa khoebo.
Article 2
Molawana ona o tla kena tshebetsong matsatsi a mashome a mabedi kamora hore o phatlalatswe ho Official Journal of the European Union.
Regulation ena e tla be e tlama likarolo tsohle tsa eona ‘me e sebetsa ka kotloloho Setho se seng le se seng.
E entsoe Brussels, ka la 10 Hlakola 2022.
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