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

(a) where a unit that contributes to the quantification of a result indicator is covered by several interventions, or several operations within the same intervention, which are linked to the same result indicator, this unit shall only be counted once in the quantification of that result indicator;

(b) result indicators relating to intervention covered by the integrated system and reported in the annual performance report for the agricultural financial year N-1 shall include the number of units that have received partial or full payment in agricultural financial year N-1 in relation to interventions claimed in year N-2;

(c) where payment entitlements or maximum thresholds are applied, Member States shall report the relevant area determined as eligible for payment after administrative controls and before applying those limits under the relevant result indicators;

(d) by way of derogation from point (a), double counting may be accepted for result indicators R.1, R.2, R.3, R.10 and R.28.

Denominators of result indicators

1. The following shall apply to denominators:

(a) the values of the context indicators that are used as denominators of result indicators shall be fixed for the entire CAP Strategic Plan period. If duly justified, Member States may update these values as part of a CAP Strategic Plan amendment in accordance with Article 119 of Regulation (EU) 2021/2115;

(b) by way of derogation from point (a), for reporting, denominators for result indicators R.6, R.7, and R.11 shall be updated every year.

Breakdown of result indicators for reporting

1. Member States shall report only one value per relevant result indicators. By way of derogation from the first sentence, the following breakdowns are required:

(a) by sector for result indicator R.11;

(b) by subcategories for result indicator R.17;

(c) by conversion to and maintenance of organic farming for result indicator R.29;

(d) by land type for result indicator R.33;

(e) by gender for result indicator R.36;

(f) by livestock species for result indicators R.43 and R.44.

Coefficients to convert animals in livestock units

1. The following points shall apply to the use of conversion coefficients:

(a) Eurostat coefficients to convert animals in livestock units shall be used for output indicators and result indicators, where relevant;

(b) By way of derogation from point (a), the simplified conversion coefficients provided in the following table may be used:

SpeciesAge/categoryCoefficientBovine animalsbelow six months0,4from six months to 2 years0,6over 2 years1,0Equine animalsover 6 months1,0Sheep and goats0,15Pigsbreeding sows > 50kg0,5other pigs0,3Poultrylaying hens0,014other poultry0,03

(c) the conversion coefficients provided in the table set out in point (b) may be increased or decreased in duly justified cases and explained in the CAP Strategic Plan taking into account scientific evidence;

(d) other categories of animals may exceptionally be added in the table set out in point (b) in duly justified cases, and the conversion coefficient for any such categories shall be established and explained in the CAP Strategic Plan taking into account scientific evidence.