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1. By 31 May 2016 and by the same date of each subsequent year until and including 2023, the managing authority shall submit to the Commission an annual implementation report in accordance with Article 50(1) of Regulation (EU) No 1303/2013. The implementation report submitted in 2016 shall cover the financial years 2014 and 2015, as well as the period between the starting date for eligibility of expenditure and 31 December 2013.

2. For the reports submitted in 2017 and 2019, the deadline referred to in paragraph 1 shall be 30 June.

3. Annual implementation reports shall set out information on:

(a) implementation of the cooperation programme in accordance with Article 50(2) of Regulation (EU) No 1303/2013;

(b) where appropriate, progress in preparation and implementation of major projects and joint action plans.

4. The annual implementation reports submitted in 2017 and 2019 shall set out and assess the information required under Articles 50(4) and (5) of Regulation (EU) No 1303/2013 respectively and the information set out in paragraph 2 of this Article together with the following information:

(a) progress in implementation of the evaluation plan and the follow-up given to the findings of evaluations;

(b) the results of the information and publicity measures carried out under the communication strategy;

(c) the involvement of the partners in the implementation, monitoring and evaluation of the cooperation programme. The annual implementation reports submitted in 2017 and 2019 may, subject to the content and objectives of each cooperation programme, set out information on and assess the following:

(a) progress in the implementation of the integrated approach to territorial development, including sustainable urban development, and community-led local development under the cooperation programme;

(b) progress in the implementation of actions to reinforce the capacity of authorities and beneficiaries to administer and to use the ERDF;

(c) where appropriate, the contribution to macro-regional and sea basin strategies;

(d) the specific actions taken to promote equality between men and women and to promote non-discrimination, in particular accessibility for persons with disabilities, and the arrangements implemented to ensure the integration of gender perspective in the cooperation programme and operations;

(e) actions taken to promote sustainable development;

(f) progress in the implementation of actions in the field of social innovation.

5. The annual and final implementation reports shall be drawn up following models adopted by the Commission by means of implementing acts. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 150(2) of Regulation (EU) No 1303/2013.