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1. Each managing authority shall submit to the Commission a final performance report on the respective Interreg programme by 15 February 2031. The final performance report shall be submitted using the template established in accordance with Article 43(5) of Regulation (EU) 2021/1060.

2. The final performance report shall assess the achievement of programme objectives based on the elements listed in Article 30 with the exception of point (c) of paragraph 1, and point (d) of paragraph 2, thereof.

3. The Commission shall examine the final performance report and inform the managing authority of any observations within five months of the date of receipt of that report. Where such observations are made, the managing authority shall provide all necessary information with regard to those observations and, where appropriate, inform the Commission, within three months of receipt of the observations, of measures taken. The Commission shall inform the managing authority of the acceptance of the report within two months of receiving all necessary information from the managing authority. Where the Commission does not inform the managing authority within those deadlines, the report shall be deemed to be accepted.

4. The managing authority shall publish the final performance report on the website referred to in Article 36(2).