24.4.2014 Official Journal of the European Union L121/1 II (Non-legislative acts) REGULATIONS COMMISSION DELEGATED REGULATION (EU) No 404/2014 of 17 February 2014 amending Annex II to Regulation (EU) No 510/2011 of the European Parliament and of the Council as regards the monitoring of CO, emissions from new light commercial vehicles type-approved in a multi-stage process (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 510/2011 of the European Parliament and of the Council of 11 May 2011 setting emission performance standards for new light commercial vehicles as part of the Union’s integrated approach to reduce CO, emissions from light-duty vehicles (!), and in particular the second subparagraph of Article 8(9) thereof, Whereas: (1)  Annex XII to Commission Regulation (EC) No 692/2008 (3) sets out a new method for determining the CO, emissions from and fuel consumption of N, vehicles which are type-approved in a multi-stage process (hereinafter referred to as ‘multi-stage vehicles). The new method will apply from 1 January 2014 but may already be applied on a voluntary basis since 1 January 2013. (2)  Point 7 of Part B of Annex II to Regulation (EU) No 510/2011 provides that the specific emissions of CO, of completed vehicles are to be allocated to the manufacturer of the base vehicle. This requires that a completed multi-stage vehicle can be recognised in the monitoring process and that the manufacturer of the base vehicle can be identified. It also requires certain data relating to the base vehicle to be determined in accordance with the methodology set out in Annex XII to Regulation (EC) No 692/2008. (3)  The manufacturers of the base vehicle have, in accordance with Article 8(5) of Regulation (EU) No 510/2011, the right to verify the data relating to a multi-stage vehicle, on the basis of which their specific CO, emissions targets are calculated. It is therefore appropriate to provide the relevant data parameters ensuring that such verification may be effectively performed. (4)  The methodology set out in Annex XII to Regulation (EC) No 692/2008 applies with regard to incomplete and completed vehicles. However, where a complete vehicle is further transformed prior to the first registration, it should be clarified that it is the mass in running order and the CO, emissions of the complete vehicle that is used as a base vehicle that should be monitored and taken into account for the calculation of the specific emissions targets. () OJL145,31.5.2011,p. 1. () Commission Regulation (EC) No 692/2008 of 18 July 2008 implementing and amending Regulation (EC) No 715/2007 of the European Parliament and of the Council on type-approval of motor vehicles with respect to emissions from light passenger and commercial vehi- cles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance information (OJ L 199, 28.7.2008, p. 1).