Reporting and evaluation
Article 4
1. Member States shall submit to the Commission a report on the implementation of the restructuring programme with the submission of each new restructuring programme, except of the first restructuring programme submitted in 2009 as referred to in Article 4(1) of Regulation (EC) No 637/2008. 2. The report submitted under paragraph 1 of this Article and that submitted with the communication requesting termination of the programme as referred to in Article 5(2) of Regulation (EC) No 637/2008 shall: (a) list and describe the measures for which Community assistance under the restructuring programmes was granted, for each of the years of the programming period concerned; (b) if applicable, describe any changes to the restructuring programme, the reasons therefore and its implications for the future; (c) describe the results achieved with each measure, in light of the quantifiable objectives set out in the restructuring programme; (d) contain a statement of expenditure by financial year already incurred in the programming period which will in no case overshoot the limit of the total financial amount allocated to the Member State pursuant to Article 5(1) of Regulation (EC) No 637/2008; (e) support forecasts for expenditure until the end of the foreseen period of implementation of the restructuring programme, up to the limit of the total financial amount allocated to the Member State pursuant in Article 5(1) of Regulation (EC) No 637/2008; (f) if applicable, contain an analysis of the involvements of other Community funds and their conformity with the aids financed by the restructuring programme. 3. Member States shall record the details of all restructuring programmes, whether or not amended, and of all measures carried out under those programmes.