(1)

in section 1, point 1.4 is deleted;

(2)

section 2 is replaced by the following:

‘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.

2.2.1.   Realised unit amounts for interventions in the form of direct payments

The information provided under this subsection shall include:

2.2.2.   Realised unit amounts for interventions in certain sectors

The information provided under this subsection shall include:

2.2.3.   Realised unit amounts for interventions for rural development

The information provided under this subsection shall include:

2.2.4.   Additional national financing

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.

2.3.1.   Aggregated values of output indicators by interventions and units of measurement

2.3.2.   Aggregated values of output indicators by types of intervention and units of measurement

2.3.3.   Other aggregated values of output indicators

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.

(*1)  Commission Implementing Regulation (EU) 2021/2290 of 21 December 2021 laying down rules on the methods for the calculation of the common output and result indicators set out in Annex I to Regulation (EU) 2021/2115 of the European Parliament and of the Council establishing rules on support for strategic plans to be drawn up by Member States under the common agricultural policy (CAP Strategic Plans) and financed by the European Agricultural Guarantee Fund (EAGF) and by the European Agricultural Fund for Rural Development (EAFRD) and repealing Regulations (EU) No 1305/2013 and (EU) No 1307/2013 (OJ L 458, 22.12.2021, p. 486, ELI: http://data.europa.eu/eli/reg_impl/2021/2290/oj).’."