The Annex to Implementing Regulation (EU) 2021/2290 is amended as follows:
(1)
point 1 is amended as follows:
(a)
the title is replaced by the following:
‘
Calculation methods for output indicators to be used for the purpose of reporting, monitoring and evaluation’;
(b)
the first sentence is replaced by the following:
‘When calculating output indicators for the purpose of reporting, monitoring and evaluation, Member States shall take into account the following:’;
(c)
point (e) is replaced by the following:
‘(e)
when a unit of output is not fully paid in the same agricultural financial year, Member States may apply different methods to calculate partial output for that agricultural year as long as the following rules are respected:
(i)
the sum of the partial outputs paid for a unit of output shall not reach 1 before the balance payment;
(ii)
the sum of the partial outputs paid for a unit of output shall be 1 at the balance payment;
(iii)
partial outputs shall be positive values or zero, in duly justified cases.’;
(d)
the following point (f) is added:
‘(f)
by way of derogation from point (c), for interventions in certain sectors except for those in the wine sector and the apiculture products sector, the number of operational programmes under output indicator O.35 shall be reported in full for each year of implementation of an operational programme.’;
(2)
in point 2, the title is replaced by the following:
‘
Reporting of advances in output indicators to be used for the annual performance report’;
(3)
point 3 is amended as follows:
(a)
in point (a), the first sentence is replaced by the following:
‘when reporting output indicators used for reporting, monitoring and evaluation purposes, Member States shall also include the following aggregated values:’;
(b)
in point (b), the first sentence and point (i) are replaced by the following:
‘Member States shall annually provide values for the following output indicators for reporting, monitoring and evaluation purposes:
(i)
output indicator O.3:
—
the value of this indicator shall be provided per intervention, per category where relevant, and per type of intervention;
—
the total number of CAP support beneficiaries that are farmers and the total number of farmers that receive direct payments;
—
the total number of CAP support beneficiaries that are farmers split by gender;
—
beneficiaries shall be counted in full;’;
(4)
point 5 is amended as follows:
(a)
point (a) is replaced by the following:
‘(a)
the planned outputs shall include the outputs exclusively generated by additional national financing and shall be planned at the intervention level and per agricultural financial year, starting with the agricultural financial year in which the additional national financing is paid for the first time;’;
(b)
point (c) is deleted;
(5)
in point 6, the following point (d) is added:
‘(d)
where an output measured in hectares or livestock units claimed in year N-2 has not been paid before 16 October of agricultural financial year N-1, such output shall not be reported in the annual performance report as a part of the aggregated values of output indicators for financial year N-1.’;
(6)
point 9 is amended as follows:
(a)
point (b) is replaced by the following:
‘(b)
result indicators relating to an intervention covered by the integrated system referred to in Article 65(2) of Regulation (EU) 2021/2116 and reported in the annual performance report for the agricultural financial year N-1 shall include the number of units counted in full for which the beneficiaries have received partial or full payment in the agricultural financial year N-1 in relation to interventions claimed in year N-2;’;
(b)
point (d) is replaced by the following:
‘(d)
by way of derogation from point (a), double counting may be accepted for result indicators R.1, R.2, R.3, R.10, R.17 and R.28, as well as for the types of interventions in certain sectors and area-based interventions not covered by the integrated system referred to in Article 65(2) of Regulation (EU) 2021/2116.’.