The Commission may adopt implementing acts laying down rules on:
(a)
the form, content, intervals, deadlines and arrangements for transmitting or making available to the Commission:
(i)
declarations of expenditure and estimates of expenditure and their updates, including assigned revenue;
(ii)
management declaration and annual accounts of the paying agencies, as well as the results of all available audits and controls carried out;
(iii)
the account certification reports;
(iv)
the names and particulars of accredited paying agencies, accredited coordinating bodies and certification bodies;
(v)
arrangements for taking account of and paying expenditure financed by the Funds;
(vi)
notifications of financial adjustments made by Member States in connection with rural development operations or programmes, and summary reports on the recovery procedures undertaken by the Member States in response to irregularities;
(vii)
information on the measures taken pursuant to Article 58.
(b)
the arrangements governing exchanges of information and documents between the Commission and the Member States, and the implementation of information systems, including the type, format and content of data to be processed by these systems and the corresponding data storage rules;
(c)
the notification to the Commission by Member States of information, documents, statistics and reports, as well as the deadlines and methods for their notification.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 116(3).