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Assessment of needs The assessment of needs referred to in Article 107(1), point (a), shall include the following:

(a) summary of the SWOT analysis as referred to in Article 115(2);

(b) identification of needs for each specific objective set out in Article 6(1) and (2) based on the evidence from the SWOT analysis; all the needs arising from the SWOT analysis shall be described, regardless whether they will be addressed through the CAP Strategic Plan or not;

(c) for the specific objective of supporting viable farm income and resilience set out in Article 6(1), point (a), an assessment of needs in relation to a fairer distribution and more effective and efficient targeting of direct payments, where relevant taking into account their farm structure, and in relation to risk management;

(d) where relevant, an analysis of the needs of specific geographical areas, such as the outermost regions as well as mountain and island areas;

(e) prioritisation of needs, including a sound justification of the choices made covering if relevant the reasons why certain identified needs are not addressed or partially addressed in the CAP Strategic Plan.

For the specific objectives set out in Article 6(1), points (d), (e), and (f), the assessment of needs shall take into account the national environmental and climate plans emanating from the legislative acts listed in Annex XIII. Member States shall use for their assessment of needs data which are recent and reliable and, where available, disaggregated by gender.