o

a report shall be provided to the appropriate Agency before 28th February in each year which—

i

sets out all the information provided in the quarterly reports which relate to the whole of the previous year;

ii

sets out the amount of revenue received in the previous year from the sale of PRNs and PERNs;

iii

sets out what that amount has been spent on, including information on the matters set out in paragraphs (i) to (vi) M1 of regulation 24(1)(c);

iv

accounts for the whole of that amount;

v

sets out and explains any deviation during the previous year from the business plan referred to in regulation 24(1)(c);

vi

is in the form prescribed by the appropriate Agency for this purpose;

r

a PERN may only be issued in respect of packaging waste that is exported in accordance with—

i

Regulation (EC) No 1013/2006 of the European Parliament and of the Council on shipments of waste M2; and

ii

Commission Regulation (EC) No 1418/2007 concerning the export for recovery of certain waste listed in Annex III or IIIA to Regulation (EC) No 1013/2006 of the European Parliament and of the Council to certain countries to which the OECD Decision on the control of transboundary movements of wastes does not apply M3;

s

where applicable, a reprocessor or exporter must comply with regulation 24(6)