REGULATION (EU) 2023/956 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL1

ANNEX VI

Verification principles and content of verification reports for the purpose of Article 8
第八條的核查原則和核查報告內容

1.   PRINCIPLES OF VERIFICATION驗證原則

The following principles shall apply:應遵循以下原則：

(a)

verifiers shall carry out verifications with an attitude of professional scepticism;
核查人員應當以職業懷疑的態度進行核查；

(b)

the total embedded emissions to be declared in the CBAM declaration shall be considered as verified only if the verifier finds with reasonable assurance that the verification report is free of material misstatements and of material non-conformities regarding the calculation of embedded emissions in accordance with the rules of Annex IV;
只有當驗證者合理確信核查報告不存在重大錯報以及按照規則計算內含排放量的重大不符合項時，CBAM聲明中申報的總內含排放量才應被視為已驗證Annex IV

(c)

installation visits by the verifier shall be mandatory except where specific criteria for waiving the installation visit are met;
驗證員的生產工廠視察應是強制性的，除非滿足免除生產工廠視察的特定標準；

(d)

for deciding whether misstatements or non-conformities are material, the verifier shall use thresholds given by the implementing acts adopted in accordance with Article 8(3).
為了確定錯誤陳述或不符合是否嚴重，核查員應使用根據第 8 條第（3）款通過的實施法案規定的閾值。

For parameters for which no such thresholds are determined, the verifier shall use expert judgement as to whether misstatements or non-conformities, individually or when aggregated 總計達with other misstatements or non-conformities, justified by their size and nature, are to be considered material.
對於未確定此類閾值的參數，驗證者應使用專家判斷來確定是否單獨或與其他錯報或不合格（根據其規模和性質證明合理）合計達到錯報或不合格情況。 材料。

2.   CONTENT OF A VERIFICATION REPORT驗證報告的內容

The verifier shall prepare a verification report establishing the embedded emissions of the goods and specifying all issues relevant to the work carried out and including, at least, the following information:
核查機構應準備一份核查報告，確定貨物的內含排放量，並具體說明與所開展工作相關的所有問題，並至少包括以下信息：

(a)

identification of the installations where the goods were produced;識別生產貨物的設施；

(b)

contact information of the operator of the installations where the goods were produced;
生產貨物的設施運營商的聯繫信息；

(c)

the applicable reporting period;適用的報告期；

(d)

name and contact information of the verifier;
驗證人的姓名和聯繫方式；

(e)

accreditation number of the verifier, and name of the accreditation body;
驗證機構的認可編號、認可機構名稱；

(f)

the date of the installations visits, if applicable, or the reasons for not carrying out an installation visit;
安裝視察的日期（如果適用）或不進行安裝視察的原因；

(g)

quantities of each type of declared goods produced in the reporting period;
報告期內生產的各類申報貨物的數量；

(h)

quantification of direct emissions of the installation during the reporting period;
報告期內裝置直接排放的量化；

(i)

a description on how the installation’s emissions are attributed to different types of goods;
關於裝置的排放如何歸因於不同類型商品的描述；

(j)

quantitative information on the goods, emissions and energy flows not associated with those goods;
有關貨物、與這些貨物無關的排放和能源流的定量信息；

(k)

in case of complex goods:如果貨物複雜：

(i)

quantities of each input material (precursor前導；先驅；前輩；前兆) used;
使用的每種輸入材料（前導；先驅；前輩；前兆）的數量；

(ii)

the specific embedded emissions associated with each of the input materials (precursors) used;
與所使用的每種輸入材料（前體）相關的特定嵌入排放；

(iii)

if actual emissions are used: the identification of the installations where the input material (precursor) has been produced and the actual emissions from the production of that material;
如果使用實際排放量：識別生產輸入材料（前體）的裝置以及生產該材料的實際排放量；

(l)

the verifier’s statement confirming that he or she finds with reasonable assurance that the report is free of material misstatements and of material non-conformities regarding the calculation rules of Annex IV;
核查員的聲明，確認他或她有合理保證認為報告不存在重大錯誤陳述，也不存在與附件 IV 計算規則有關的重大不符合項；

(m)

information on material misstatements found and corrected;
有關發現並糾正的重大錯報的信息；

(n)

information of material non-conformities with calculation rules set out in Annex IV found and corrected.發現並糾正與附件四規定的計算規則重大不符的信息。