Commission Implementing Regulation (EU) 2023/130 of 18 January 2023 laying down rules for the implementation of Regulation (EU) 2021/2115 of the European Parliament and of the Council on the presentation of the content of the annual performance report

Article 1

Presentation of the content of the annual performance report

Member States shall present the content of the annual performance report provided for in Article 134 of Regulation (EU) 2021/2115 as set out in the Annex to this Regulation.

Article 2

Submission of the annual performance report

Member States shall submit the annual performance report in an electronic format, by means of the electronic system for the secure exchange of information called ‘SFC2021’, provided for in Article 3 of Implementing Regulation (EU) 2021/2289.

Article 3

Entry into force

This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX

1. A SYNTHESIS OF THE STATE OF IMPLEMENTATION OF THE CAP STRATEGIC PLAN IN RESPECT OF THE PREVIOUS FINANCIAL YEAR

This section shall include the qualitative information referred to in Article 134(7), point (a), of Regulation (EU) 2021/2115.

1.1.   Summary on the state of implementation of the CAP Strategic Plan

This subsection shall include a summary of the progress of implementation of the CAP Strategic Plan during the previous financial year.

This subsection may also include a summary of key issues that affected the performance of the CAP Strategic Plan in the previous financial year that shall be reported in detail in subsection 1.2, including measures taken to address these issues.

1.2.   State of implementation of the CAP Strategic Plan by specific and cross-cutting objectives

For each specific and cross-cutting objective referred to in Article 6(1) and (2) of Regulation (EU) 2021/2115, this subsection shall include a description of the issues that affected the performance of the CAP Strategic Plan in the previous financial year, where appropriate, giving reasons and, where relevant, describing the measures taken to address these issues.

This subsection may include explanations related to deviations of achieved values of result indicators from the corresponding milestones to complement the information that shall be provided under subsection 2.1.

1.3.   Horizontal aspects of the implementation of CAP Strategic Plan

This subsection shall include a description of progress made towards the implementation of the CAP Strategic Plan in the previous financial year, identification of issues affecting the implementation of the CAP Strategic Plan in the previous financial year, and, where relevant, measures to address them, in relation to governance, networks and national legislative or non-legislative actions relevant for the implementation and performance of the CAP Strategic Plan.

This subsection may include a description of the issues that affected the performance of the CAP Strategic Plan in the previous financial year and that cannot be reported under specific or cross-cutting objectives in subsection 1.2.

2. QUANTITATIVE INFORMATION AND QUALITATIVE INFORMATION ON DEVIATION OF VALUES OF RESULT INDICATORS FROM MILESTONES

This section shall include the quantitative information referred to in Article 134(4) and (5) of Regulation (EU) 2021/2115. It shall also include qualitative information as regards deviations from milestones referred to in Article 134(7), point (b), of that Regulation.

It shall include the mandatory justifications referred to in Article 135(2) and (3) of that Regulation. Achieved results and realised outputs shall be reported in accordance with the methods for calculation laid down in the Annex to Commission Implementing Regulation (EU) 2021/2290 (¹).

2.1.   Achieved values of result indicators

This subsection shall include the value achieved in the previous financial year for each of the result indicators set out in the CAP Strategic Plan and the distance to the corresponding annual milestone set in the CAP Strategic Plan. Furthermore, it should give reasons, where appropriate, for deviations from milestones and, where relevant, describe the measures taken, in accordance with Article 134(7), point (b), of Regulation (EU) 2021/2115.

In the annual performance report due on 15 February 2026, this subsection shall also include the mandatory justification for any shortfall of more than 35 % from the relevant milestones for financial year 2025, as referred to in Article 135(3) of that Regulation.

In the annual performance report due on 15 February 2027, this subsection shall also include the mandatory justification for any shortfall of more than 25 % from the relevant milestones for financial year 2026, as referred to in Article 135(2) of that Regulation.

2.2.   Realised outputs – unit amounts – additional national financing

For each unit amount as set out in the CAP Strategic Plan, this subsection shall include realised outputs, gross expenditure and realised unit amounts in accordance with Article 134(5) of Regulation (EU) 2021/2115.

The information provided under this subsection shall include:

(a) realised outputs pursuant to Article 134(5), first subparagraph, point (a), of Regulation (EU) 2021/2115;

(b) gross expenditure at the end of the financial year established pursuant to Article 134(5), first subparagraph, point (b), of Regulation (EU) 2021/2115 relevant to the realised outputs;

(c) the resulting realised unit amounts.

The information provided under this subsection shall include:

(a) realised outputs pursuant to Article 134(5), first subparagraph, point (a), of Regulation (EU) 2021/2115;

(b) gross expenditure at the end of the financial year established pursuant to Article 134(5), first subparagraph, point (b), of Regulation (EU) 2021/2115 relevant to the realised outputs;

(c) the resulting realised unit amounts.

The information provided under this subsection shall include:

(a) realised outputs pursuant to Article 134(5), first subparagraph, point (a), of Regulation (EU) 2021/2115, excluding outputs generated exclusively by additional national financing;

(b) gross expenditure at the end of the financial year established pursuant to Article 134(5), first subparagraph, point (b), of Regulation (EU) 2021/2115 relevant to the realised outputs;

(c) the resulting realised unit amounts.

Realised outputs generated exclusively by additional national financing shall be reported by intervention.

National financial assistance and additional national financing referred to in Article 134(11) and Article 115(5), points (a) and (d), of Regulation (EU) 2021/2115 shall be reported by intervention.

2.3.   Realised outputs – aggregated values

This subsection shall include aggregated values of output indicators reported in accordance with the methods for calculation laid down in the Annex to Implementing Regulation (EU) 2021/2290.

2.5.   Use of financial instruments in rural development interventions

This subsection shall contain additional information on the use of financial instruments in the previous financial year in accordance with Article 134(10) of Regulation (EU) 2021/2115. This additional information shall be reported by type of intervention.

2.6.   Information on oilseeds, cotton and transitional national aid

This subsection shall include the information on oilseeds to be reported in accordance with Article 11(6) of Regulation (EU) 2021/2115.

This subsection shall also include the information on the crop-specific payment for cotton to be reported in accordance with Article 137 of Regulation (EU) 2021/2115.

This subsection shall also include the information on transitional national aid to be reported in accordance with Article 138 of Regulation (EU) 2021/2115, which shall be reported by intervention.

3. SUMMARY OF EVALUATIONS

In the last annual performance report due on 15 February 2030, this section shall comprise a summary of the evaluations carried out during the implementation period of the CAP Strategic Plan in accordance with Article 134(2) of Regulation (EU) 2021/2115.

It shall be complemented by a list of evaluations carried out during the implementation period, which shall include for each evaluation:

(a) title;

(b) date of completion;

(c) link to one or more specific or cross-cutting objectives referred to in Article 6(1) and (2) of Regulation (EU) 2021/2115;

(d) key conclusions and recommendations;

(e) explanation how the key recommendations were followed up;

(f) link to the evaluation report.