(1)

Point 2 of the Annex to Commission Implementing Regulation (EU) 2023/130 (2) lays down the presentation of the quantitative information necessary for the reconciliation of the information set out in the annual performance report with the expenditure declared in the annual accounts, as laid down in Article 134(5), first subparagraph, point (b), of Regulation (EU) 2021/2115. According to Article 45(1), point (b), of Regulation (EU) 2021/2116 of the European Parliament and of the Council (3) and Article 32(1), point (a), of Commission Implementing Regulation (EU) 2022/128 (4) amounts corresponding to penalties applied in accordance with Articles 12 and 14 of Regulation (EU) 2021/2115 (conditionality penalties) are to be declared in the annual accounts as assigned revenue, separately from the expenditure of the European Agriculture Guarantee Fund (EAGF). It is therefore not necessary to include the quantitative information concerning those penalties in the annual performance report, among the expenditure concerning direct payment interventions, necessary for the reconciliation with the annual accounts. The quantitative information necessary for the reconciliation of the information presented in the annual performance report with the expenditure set out in the annual accounts, laid down in point 2.2.1 of the Annex to Implementing Regulation (EU) 2023/130, should therefore be amended to remove the reference to conditionality penalties.

(2)

As laid down in Articles 12 and 14 of Regulation (EU) 2021/2115 and in Article 83 of Regulation (EU) 2021/2116 the system of conditionality does not apply to the types of intervention in certain sectors referred to in Title III, Chapter III, of Regulation (EU) 2021/2115. The quantitative information necessary for the reconciliation of the information presented for the types of interventions, laid down in point 2.2.2 of the Annex to Implementing Regulation (EU) 2023/130 should therefore be amended to remove the reference to conditionality penalties.

(3)

To ensure clarity and coherence as regards the reporting of amounts not paid following penalties as regards the expenditure under the EAFRD, in point 2.2.3(b)(ii), of the Annex to Implementing Regulation (EU) 2023/130 a reference to Article 45(2), point (b), of Regulation (EU) 2021/2116 should be deleted. Amounts not paid following penalties applied in accordance with Articles 12 and 14 of Regulation (EU) 2021/2115 are to be reported under point 2.2.3(b)(ii) of the Annex to Implementing Regulation (EU) 2023/130, in accordance with Articles 85 and 89 of Regulation (EU) 2021/2116.

(4)

Article 44 of Regulation (EU) 2021/2116 was amended by Commission Delegated Regulation (EU) 2022/1408 (5) as regards the payment of advances to beneficiaries of interventions referred to in Title III, Chapter III, of Regulation (EU) 2021/2115, in addition to the possibility of payment of advances to beneficiaries of interventions laid down in Article 44(3) of that Regulation. Delegated Regulation (EU) 2022/1408 entered into force on 26 August 2022. Point 2 of the Annex to Commission Implementing Regulation (EU) 2021/2290 (6) refers only to the payment of advances referred to in Article 44(3) of Regulation (EU) 2021/2116. It is therefore necessary to amend point 2 of the Annex to Implementing Regulation (EU) 2021/2290 to extend the rules applicable to the reporting of advances in output indicators used for performance clearance also to the advances paid in accordance with Article 44(3a) of Regulation (EU) 2021/2116.

(5)

Common output indicators laid down in Annex I to Regulation (EU) 2021/2115, are the basis for monitoring and evaluation of the performance of the CAP Strategic Plans during their implementation. Common rules on the methods for the calculation of aggregated values of the output indicators used for performance clearance are laid down in point 3(a) of the Annex to Implementing Regulation (EU) 2021/2290. These rules need to be amended to ensure the completeness and consistency of the reporting of aggregated values of output indicators at unit amount level. Point 3(a)(i) of the Annex to Implementing Regulation (EU) 2021/2290 should be amended also to ensure reporting of aggregate values of output indicators as regards the support provided to final recipients by means of financial instruments.

(6)

Point 3(b)(i) of the Annex to Implementing Regulation (EU) 2021/2290 lays down rules regarding reporting of the aggregated values with respect to output indicator O.3. These rules should be amended to ensure coherence with the rules on reporting of aggregated values of output indicators laid down in point 3(a), points (i) to (ix), of that Annex.

(7)

Implementing Regulations (EU) 2023/130 and (EU) 2021/2290 should therefore be amended accordingly.

(8)

To enable Member States to adapt their information systems to the amended rules on the reporting of aggregated values of the output indicator laid down in point 3(b)(i) of the Annex to Implementing Regulation (EU) 2021/2290, Article 2, point (3)(b), should apply from 16 February 2024, to ensure that these values are reported in the annual performance reports referred to in Article 134 of Regulation (EU) 2021/2115 as from the financial year 2024.

(9)

The measures provided for in this Regulation are in accordance with the opinion of the Common Agricultural Policy Committee,

(1)

in point 2.2.1(b), point (iii) is replaced by the following:

(2)

in point 2.2.2(b), point (ii) is replaced by the following:

(3)

in point 2.2.3(b), point (ii) is replaced by the following:

(1)

point 2 is replaced by the following:

(*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:

(3)

point 3(b)(i) is amended as follows: