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1. In addition to the farm return, the Member States shall determine the links between the returning holding and the identifiers pertaining to that holding in the following datasets:

(a) DME;

(b) IACS. Member States shall send to the Commission either those links, or directly the data related to the returning holding in the datasets referred to in the first subparagraph, other than identifiers. The Member States which send the data directly shall provide the FSDN number of the returning holding.

2. The Commission is empowered to adopt delegated acts, in accordance with Article 19a, amending the list of datasets referred to in paragraph 1 of this Article and adding new appropriate and relevant datasets. When exercising its power to adopt those delegated acts, the Commission shall:

(a) ensure that the delegated acts are duly justified and do not create significant additional burden on the Member States or returning holdings;

(b) carry out analyses of the relevance, feasibility, proportionality and quality of such datasets and take the results of those analyses duly into account.

3. The Commission shall adopt implementing acts listing the data to be extracted from the datasets referred to in paragraph 1 of this Article, as well as laying down detailed rules on technical specifications and deadlines for transmission of those data between Member States and the Commission. Those data shall be linked to the purpose of this Regulation as set out in Article 1 and to one or more of the topics set out in Annex -I. When adopting those implementing acts, the Commission shall take into account the relevance of those data and the feasibility of extracting data referred to in paragraph 1 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 19b(2).

4. The Commission shall prepare and make available to the Member States technical guidelines on the methodology for extracting the relevant data.