Member States shall report to the Commission all input data and assumptions used for the calculations and the results of those calculations. This report shall include the primary energy conversion factors applied, the results of the calculations at macroeconomic and financial level, the sensitivity analysis referred to in Article 3(5) of this Regulation and the assumed energy and carbon price developments

If the result of the comparison referred to in Article 4 of this Regulation shows that the minimum energy performance requirements in force are significantly less energy-efficient than cost-optimal levels of minimum energy performance requirements, the report shall include any justification for the difference. To the extent that the gap cannot be justified, the report shall be accompanied by a plan outlining appropriate steps to reduce the gap to a non-significant size by the next review. In this regard, the significantly less energy-efficient level of minimum energy performance requirements in force will be calculated as the difference between the average of all the minimum energy performance requirements in force and the average of all cost-optimal levels of the calculation used as the national benchmark of all reference buildings and building types used.

Member States can make use of the reporting template provided for in Annex III to this Regulation.