+Artikolu 5 1.
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Artikolu 5 1.
Kull Stat Membru għandu jħejji u jżomm kontijiet li jirriflettu b'mod preċiż l-emissjonijiet u l-assorbimenti li jirriżultaw mill-kategoriji ta' kontabbiltà tal-art imsemmija fl-Artikolu 2. L-Istati Membri għandhom jiżguraw li l-kontijiet tagħhom u data oħra pprovduta skont dan ir-Regolament ikunu preċiżi, kompluti, konsistenti, aċċessibbli għall-pubbliku, komparabbli u trasparenti. L-Istati Membri għandhom jindikaw l-emissjonijiet b'sinjal pożittiv (+) u l-assorbimenti b'sinjal negattiv (-).
1. Ħarsa ġenerali
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Regolamentazzjoni |
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1.1 Referenzi
1.2 Rekwiżiti identifikati
1.3 Standards relatati
2. Rekwiżiti identifikati
3. Standards relatati
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