Member States shall submit to the Commission the progress reports on implementation of the annual programme and payment requests, as referred to in Article 37(4) of the basic act, in accordance with the model in Annex IV.

Member States shall submit to the Commission the final reports on implementation of the annual programme and payment requests, as referred to in Article 38(1)(b) of the basic act, in accordance with the model in Annex V.

The financial tables linked to the progress reports and final reports shall present a breakdown of the amounts both by priority and by specific priority, as defined in the strategic guidelines.

With reference to Article 37(3) and (4) of the basic act, the cumulative total of pre-financing payments made to a Member State shall not exceed 90 % of the total amount allocated to such Member State in the financing decision approving the annual programme.

Where a Member State has nationally committed less than the total amount allocated by the financing decision approving the annual programme, the cumulative total of the pre-financing payments shall not exceed 90 % of the nationally committed amount.