The Annex to Implementing Regulation (EU) 2021/2290 is amended as follows:
(1)
point 2 is replaced by the following:
‘2.
Interventions for which payments have been made in the form of advances as referred to in Article 32(4), point (a), and (5) and Article 44(3) and (3a) of Regulation (EU) 2021/2116 of the European Parliament and of the Council ( *1 ) prior to the delivery of the corresponding full output shall not be included in the annual performance report in accordance with Article 128 of Regulation (EU) 2021/2115 for the agricultural financial year in which the advance was paid. Those advances shall be reported for the agricultural financial year in which the output is fully paid.
( *1 ) Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013 ( OJ L 435, 6.12.2021, p. 187 ).’;"
(2)
in point 3, point (a) is replaced by the following:
‘(a)
when reporting output indicators used for performance clearance, Member States shall also include the following aggregated values:
(i)
the total output per intervention;
(ii)
the total output per unit of measurement where several units of measurement are established for an intervention;
(iii)
where there are several unit amounts within an intervention, the total output shall be established for each category laid down below:
—
each area referred to in Article 71(2) and Article 72(3) of Regulation (EU) 2021/2115;
—
each type of risk management tool referred to in Article 76(3) of Regulation (EU) 2021/2115;
—
preparatory actions under LEADER strategies referred to in Article 77(1), point (b), of Regulation (EU) 2021/2115 and implementation actions under LEADER strategies referred to in that Article of Regulation (EU) 2021/2115;
—
each financial instrument referred to in Article 80 of Regulation (EU) 2021/2115;
(iv)
the total output per output indicator;
(v)
the total output for each category referred to in point 3(a)(iii), if relevant for the output indicator;
(vi)
the total output per type of intervention, where appropriate;
(vii)
the total output per unit of measurement and, where appropriate, the total output using a common unit of measurement where the output indicator or type of intervention includes several interventions the output of which is measured with different units of measurement;
(viii)
the number of final recipients of support in the form of financial instruments, per intervention and output indicators concerned;’;
(3)
point 3(b)(i) is amended as follows:
(a)
the first indent is replaced by the following:
‘—
the value of this indicator shall be provided per intervention, per output indicator used for performance clearance, and per type of intervention;’;
(b)
the following second indent is inserted after the first indent:
‘—
the value of this indicator shall be provided per each category referred to in point 3(a)(iii), per intervention and per output indicator used for performance clearance, where interventions or output indicators include categories referred to in point 3(a)(iii);’.
