Mid-term evaluation shall deal with the evaluation questions and shall examine in particular the initial achievements, their relevance to and consistency with the rural development programming document and the extent to which the targets have been attained.

Mid-term evaluation shall examine, in the light of the ex-ante evaluation, the initial results of the asssistance, their relevance and the extent to which the targets have been attained.

Mid-term evaluation shall deal with the evaluation questions and shall examine in particular the initial achievements, their relevance to and consistency with the rural development programming document and the extent to which the targets have been attained.

Where necessary, an update of the mid-term evaluation shall be completed by 31 December 2005.

Valuation of intermediate consumption

A mid-term evaluation report shall be transmitted to the Commission not later than 31 December 2003.

Quality evaluation criteria and content of the final quality report to be produced by member states

Quality evaluation criteria and content of the intermediate quality report to be produced by Member States

Mid-term and ex post evaluation shall deal with the specific issues arising in the rural development programming document concerned and with common evaluation questions relevant at Community level.

In line with the method for valuing output (basic price) and intermediate consumption (purchaser prices) net value added is measured at basic prices.

Mid-term and ex post evaluation shall be performed in consultation with the Commission under the responsibility of the authority in charge of managing rural development programming.

The time of recording (and valuation) of stock entries and withdrawals should be consistent with that of other transactions in products (output and intermediate consumption).

Quality evaluation criteria and the detailed content of the intermediate quality report to be produced by Member States, relating to the common cross-sectional EU indicators based on the cross-sectional component of the EU-SILC shall be as laid down in Annex II.

Subsidies on products which relate to the acquisition (i.e. imports or others) of intermediate consumption products or fixed capital goods, and which lead to a reduction in the purchaser prices of these goods, are taken into account by using purchaser prices in the valuation of intermediate consumption or GFCF (cf. 2.110 to 2.113);

Where necessary, an update of the mid-term evaluation shall be completed by 31 December 2005.

VAT invoiced on products sold, or otherwise disposed of, is ignored in the EAA and should not appear in any output price used for evaluating final output, while deductible VAT paid on purchases of items of intermediate consumption and fixed capital goods is also excluded from the relevant prices when calculating expenditures for the EAA.

The evaluation of crop output can normally be based on resources, i.e. the estimate of quantities produced (harvested) based on estimates of areas under crops and yields, or on uses, i.e. on estimates of purchases by the user branches of agricultural products, exports net of imports, to which should be added certain quantities used for intermediate consumption by the agricultural industry, changes in producer stocks and use for own account (much of which is own final consumption).

the mid-term evaluation of the assistance referred to in Article 42, when due, has been forwarded to the Commission;

The Member States shall also carry out mid-term evaluations at the end of the third year of the period indicated in Article 12 and ex post evaluations at the end of that period.

Valuation of intermediate consumption

it shall examine the results of implementation, particularly achievement of the targets set for the different measures and the mid-term evaluation referred to in Article 42;

TIME OF RECORDING AND VALUATION OF INTERMEDIATE CONSUMPTION

Whereas the mid-term evaluation and the withholding of part of the original appropriations as a reserve enable supplementary funding to be allocated within each Member State on a performance-related basis;

organising, in cooperation with the Commission and the Member State, the mid-term evaluation referred to in Article 42;

Quality evaluation criteria and content of the intermediate quality report to be produced by Member States

Quality evaluation criteria and content of the final quality report to be produced by member states

Mid-term evaluation shall be carried out under the responsibility of the managing authority, in cooperation with the Commission and the Member State.

In line with the method for valuing output (basic price) and intermediate consumption (purchaser prices) net value added is measured at basic prices.

Mid-term and ex post evaluation shall be performed in consultation with the Commission under the responsibility of the authority in charge of managing rural development programming.

The time of recording (and valuation) of stock entries and withdrawals should be consistent with that of other transactions in products (output and intermediate consumption).

Intermediate consumption has therefore to be estimated by subtracting from the purchases the changes in inventories of inputs (see paragraphs 3. 120 to 3. 124 for the correct valuation of the latter).

Therefore, intermediate consumption of domestically produced products can be deflated using the same method as described below for the output of that product, taking into account the difference in valuation (intermediate consumption is valued in purchasers' prices).

Whereas assistance schemes should be evaluated with a view to their preparation, mid-term review and assessment of their impact, and the evaluation process should be incorporated into the monitoring of assistance;

It shall submit by 30 April 2004 an interim report on the findings of the evaluation, together with any proposals for extending or adjusting Tempus for the period commencing on 1 July 2006.

Mid-term and ex post evaluation shall deal with the specific issues arising in the rural development programming document concerned and with common evaluation questions relevant at Community level.

The Community initiative programmes shall be re-examined following the mid-term evaluation referred to in Article 42 and amended where required on application by the Member State(s) concerned or by the Commission by agreement with the Member State(s).

A mid-term evaluation report shall be transmitted to the Commission not later than 31 December 2003. The authority responsible for managing the rural development programming document shall inform the Commission on the follow-up to the recommendations in the evaluation report.

Quality evaluation criteria and the detailed content of the intermediate quality report to be produced by Member States, relating to the common cross-sectional EU indicators based on the cross-sectional component of the EU-SILC shall be as laid down in Annex II.

either genuine price data on intermediate consumption are used, or, for domestically produced products, the A methods defined for each product (taking into account the different valuation basis) and for imported products the A methods described in the next section.

The previous paragraphs have described the conceptually correct valuation of each individual transaction in and out of inventories necessary to be consistent with the valuation of output, intermediate consumption and final uses.

In order to gauge its effectiveness, Community structural assistance shall be the subject of ex-ante, mid-term and ex-post evaluation designed to appraise its impact with respect to the objectives set out in Article 1 and to analyse its effects on specific structural problems.

These indicators shall be decided by the Member State in close consultation with the Commission taking account of all or part of an indicative list of indicators proposed by the Commission and shall be quantified in the existing different annual implementation reports as well as the mid-term evaluation report.

The reclassification of military durables other than weapons systems from intermediate consumption in the production of non-market services of general government to gross fixed capital formation also results in an increase in consumption of fixed capital which enters as a component in the valuation of output of non-market services as the sum of costs.

Community support frameworks, operational programmes and single programming documents shall be re-examined and, if necessary, adapted at the initiative of the Member State or the Commission in agreement with the Member State, in accordance with this Title following the mid-term evaluation referred to in Article 42 and the allocation of the performance reserve referred to in Article 44.

Subsidies on products which relate to the acquisition (i.e. imports or others) of intermediate consumption products or fixed capital goods, and which lead to a reduction in the purchaser prices of these goods, are taken into account by using purchaser prices in the valuation of intermediate consumption or GFCF (cf. 2.110 to 2.113); correspondingly, this leads to a reduction of the costs of these products or goods.

The systematic breakdown of the changes in current value into the components 'changes in price' and 'changes in volume' is restricted to flows representing transactions of goods and services and to elements concerned in the valuation of these transactions (output, intermediate consumption, consumption of fixed capital, gross value added, net value added, GFCF, change in stocks, taxes and subsidies on products).

For farmers subject to the standard system there is no accounting difficulty; VAT invoiced on products sold, or otherwise disposed of, is ignored in the EAA and should not appear in any output price used for evaluating final output, while deductible VAT paid on purchases of items of intermediate consumption and fixed capital goods is also excluded from the relevant prices when calculating expenditures for the EAA.

The evaluation of crop output can normally be based on resources, i.e. the estimate of quantities produced (harvested) based on estimates of areas under crops and yields, or on uses, i.e. on estimates of purchases by the user branches of agricultural products, exports net of imports, to which should be added certain quantities used for intermediate consumption by the agricultural industry, changes in producer stocks and use for own account (much of which is own final consumption).

Article 40(4) states in particular that the results of the evaluations are to be made available to the public on request, with the agreement of the Monitoring Committee in the case of the mid-term evaluation to be carried out no later than 31 December 2003.

The Commission shall identify performance indicators for the actions, monitor achievement of interim results, and carry out independent evaluations in the third year (mid-term) and early during the last year (ex-post) of the activities.