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1. Member States shall, in accordance with Article 9(3) and Article 10 of Regulation (EU) 2021/2116 provide an annual performance report on the implementation of the CAP Strategic Plan in the previous financial year.

2. The last annual performance report, to be provided in accordance with Article 9(3) and Article 10 of Regulation (EU) 2021/2116, shall comprise a summary of the evaluations carried out during the implementation period.

3. In order to be admissible, the annual performance report shall contain all the information required in paragraphs 4, 5, 7, 8, 9 and 10, and, where relevant, paragraph 6. Without prejudice to the annual clearance procedures provided for in Regulation (EU) 2021/2116, the Commission shall inform the Member State concerned within 15 working days from the submission of the annual performance report if it is not admissible, failing which it shall be deemed admissible.

4. Annual performance reports shall set out key qualitative and quantitative information on the implementation of the CAP Strategic Plan by reference to financial data and to output and result indicators, including at regional level where relevant.

5. The quantitative information referred to in paragraph 4 shall include:

(a) the realised outputs;

(b) the expenditure declared in the annual accounts and relevant to the outputs referred to in point (a), before application of any penalties or other reductions, and for the EAFRD, taking into account reallocation of cancelled or recovered funds pursuant to Article 57 of Regulation (EU) 2021/2116;

(c) the ratio between expenditure referred in point (b) and relevant outputs referred to in point (a) (‘realised unit amount’);

(d) results and distance to corresponding milestones set in accordance with Article 109(1), point (a). The information referred to in the first subparagraph, points (a), (b) and (c), shall be broken down per unit amount as set out in the CAP Strategic Plan in accordance with Article 111, point (h), for the purpose of performance clearance. For output indicators which are marked in Annex I as used only for monitoring, only the information referred to in the first subparagraph, point (a), of this paragraph shall be included.

6. For an intervention not covered by the integrated system referred to in Article 65(2) of Regulation (EU) 2021/2116, Member States may, in addition to the information provided under paragraph 5 of this Article, decide to provide in each annual performance report:

(a) either the average unit amounts for the operations selected in the previous financial year and the related number of outputs and expenditure; or (b) the ratio between the total public expenditure excluding additional national financing referred to in Article 115(5), committed for operations for which payments have been made in the previous financial year and the realised outputs as well as the related number of outputs and expenditure. That information shall be used by the Commission for the purposes of Articles 40 and 54 of Regulation (EU) 2021/2116 for each of the years when payments are made for the related operations.

7. The qualitative information referred to in paragraph 4 shall include:

(a) a synthesis of the state of implementation of the CAP Strategic Plan in respect of the previous financial year;

(b) any issues which affect the performance of the CAP Strategic Plan, in particular as regards deviations from milestones, where appropriate, giving reasons and, where relevant, describing the measures taken.

8. For the purposes of Article 54(2) of Regulation (EU) 2021/2116, Member States may decide to also include under the qualitative information referred to in paragraph 4 of this Article:

(a) justification of any excess of the realised unit amount compared to the corresponding planned unit amount or, where applicable, the maximum planned unit amount referred to in Article 102 of this Regulation; or (b) where a Member State decides to make use of one of the possibilities provided in paragraph 6 of this Article, justification of any excess of the realised unit amount compared to either the corresponding average unit amount for operations selected or the ratio between the total public expenditure, excluding additional national financing referred to in Article 115(5), committed for operations for which payments have been made in the previous financial year and the related realised outputs, depending on the Member State’s choice.

9. Justification shall be included for the purpose of Article 40(2) of Regulation (EU) 2021/2116 where the excess referred to in paragraph 8, point (a), of this Article is higher than 50 %.

Alternatively, where a Member State decides to make use of the possibility provided for in paragraph 6, justification shall be required only where the excess referred to in paragraph 8, point (b), is higher than 50 %.

10. For financial instruments, in addition to the data to be provided under paragraph 4, information shall be provided on:

(a) the eligible expenditure by type of financial product;

(b) the amount of management costs and fees declared as eligible expenditure;

(c) the amount, by type of financial product, of private and public resources mobilised in addition to the EAFRD;

(d) interest and other gains generated by support from the EAFRD contribution to financial instruments in accordance with Article 60 of Regulation (EU) 2021/1060 and resources returned attributable to support from the EAFRD in accordance with Article 62 of that Regulation;

(e) total value of loans, equity or quasi-equity investments in final recipients which were guaranteed with eligible public expenditure excluding additional national financing referred to in Article 115(5) of this Regulation and which were actually disbursed to final recipients.

Where Member States decide to apply paragraph 6 of this Article to financial instruments, the information referred to in that paragraph shall be provided at the level of final recipients.

11. For the purpose of the biennial performance review referred to in Article 135, the annual performance report shall contain information on the additional national financing referred to in Article 115(5), points (a) and (d). That financing shall be taken into account for the biennial performance review.

12. The annual performance reports, as well as a summary for citizens of their content, shall be made available to the public.

13. Without prejudice to the annual clearance procedures provided for in Regulation (EU) 2021/2116, the Commission may make observations on the admissible annual performance reports within one month from their submission. Where the Commission does not provide observations within that deadline, the reports shall be deemed to be accepted. Article 121 of this Regulation on calculation of time limits for Commission actions shall apply mutatis mutandis.

14. The Commission shall adopt implementing acts laying down rules for the presentation of the content of the annual performance report. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 153(2).