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Implementation plan to be submitted pursuant to Article 52(2), point (d) The implementation plan to be submitted pursuant to Article 52(2), point (d), shall contain the following:

(a) assessment of the past, current and projected rates of recycling, landfilling and other treatment of packaging waste and the streams of which it is composed;

(b) assessment of the implementation of waste management plans and waste prevention programmes in place pursuant to Articles 28 and 29 of Directive 2008/98/EC;

(c) reasons for which the Member State considers that it might not be able to attain the relevant target laid down in Article 52(1), point (b) or (d), within the deadline set therein and an assessment of the time extension necessary to meet that target;

(d) measures necessary to attain the targets set out in Article 52(1), point (b) or (d), of this Regulation that are applicable to the Member State during the time extension, including appropriate economic instruments and other measures to provide incentives for the application of the waste hierarchy as set out in Article 4 of Directive 2008/98/EC;

(e) a timetable for the implementation of the measures identified in point (d), determination of the body competent for their implementation and an assessment of their individual contribution to attaining the targets applicable in the event of a time extension;

(f) information on funding for waste management in line with the polluter pays principle;

(g) measures to improve data quality, as appropriate, with a view to better planning and monitoring performance in waste management.