8.

When planning and reporting result indicators in the annual performance report, the following points shall be taken into account: (a) values for result indicators shall be calculated in full for the agricultural financial year of the first payment, even if only a partial payment was made in the agricultural financial year concerned; (b) by way of derogation from point (a), for result indicator R.37, values shall be counted in full at the time of operation completion; (c) values related to payments in the form of advances referred to in Article 32(4), point (a), and (5) and Article 44(2), second subparagraph, and (3) of Regulation (EU) 2021/2116 shall not be counted in the quantification of the related result indicators prior to the delivery of the corresponding output; (d) annual values shall be calculated for result indicators R.4, R.5, R.6, R.7, R.8, R.11, R.12, R.13, R.14, R.19, R.20, R.21, R.22, R.23, R.24, R.25, R.29, R.30, R.31, R.33,R.34, R.43 and R.44; (e) cumulative values shall be calculated for result indicators R.1, R.2, R.3, R.9, R.10, R.15, R.16, R.17, R.18, R.26, R.27, R.28, R.32, R.35, R.36, R.37, R.38, R.39, R.40, R.41 and R.42; (f) result indicator R.4 relates to the area covered by all the types of intervention in the form of direct payments referred to in Title III, Chapter II of Regulation (EU) 2021/2115 as well as support for area under natural or other area-specific constraints referred to in Article 71 of that Regulation and for area-specific disadvantages resulting from certain mandatory requirements referred to in Article 72 of that Regulation; (g) result indicator R.6 relates to all the types of intervention in the form of direct payments referred to in Title III, Chapter II, of Regulation (EU) 2021/2115, except the crop-specific payment for cotton referred to in Article 36 of that Regulation; (h) result indicator R.7 relates to all the types of intervention in the form of direct payments referred to in Title III, Chapter II of Regulation (EU) 2021/2115 except the crop-specific payment for cotton referred to in Article 36 of that Regulation, as well as support for areas under natural or other area-specific constraints referred to in Article 71 of that Regulation and for area-specific disadvantages resulting from certain mandatory requirements referred to in Article 72 of that Regulation; (i) by way of derogation from point (h), when Member States design interventions in accordance with Article 72 of Regulation (EU) 2021/2115 supporting forest areas only, such interventions may be linked to result indicator R.30, subject to the following: — no interventions are designed for agricultural areas under natural or other area-specific constraints referred to in Article 71 of Regulation (EU) 2021/2115; and — Article 22(2) of Regulation (EU) 2021/2115 is not applied in respect of areas designated pursuant to Article 32 of Regulation (EU) No 1305/2013 of the European Parliament and of the Council (2); (j) result indicator R.38 relates to interventions for LEADER referred to in Article 77(1), point (b) of Regulation (EU) 2021/2115. In their CAP Strategic Plan, when submitting it for approval in accordance with Article 118 of Regulation (EU) 2021/2115, Member Stats shall set for result indicator R.38 a target indicating the expected rural population covered by community-led local development strategies as referred to in Article 32 of Regulation (EU) 2021/1060 of the European Parliament and of the Council (3). Once all local development strategies under a CAP Strategic Plan have been selected, the Member State concerned shall modify the CAP Strategic Plan where relevant to add to the existing target values the additional contribution expected from the implementation of the selected local development strategies. This may include additional links between the interventions for LEADER and the common result indicators set out in Annex I to Regulation (EU) 2021/2115; (k) the area-related result indicators R.12, R.14, R.19, R.20, R.21, R.22, R.23, R.24, R.29, R.31, R.33 and R.34 only relate to voluntary environmental practices going beyond mandatory requirements paid in hectares under eco-schemes referred to in Article 31 of Regulation (EU) 2021/2115, agri-environment-climate commitments referred to in Article 70 of Regulation (EU) 2021/2115, as well as relevant interventions in certain sectors referred to in Title III, Chapter III of Regulation (EU) 2021/2115; (l) by way of derogation from point (k), Member States may also link result indicators R.12, R.14, R.19, R.20, R.21, R.22, R.23, R.24, R.29, R.31, R.33 and R.34 to interventions other than those referred to in point (k), provided that the supported practices go beyond relevant mandatory requirements and contribute significantly and directly to the relevant result indicators; (m) additional national financing shall be take into account for the calculation of result indicators.