21.11.2014 Official Journal of the European Union L 334/39 COMMISSION IMPLEMENTING REGULATION (EU) No 1243/2014 of 20 November 2014 laying down rules pursuant to Regulation (EU) No 508/2014 of the European Parliament and of the Council on the European Maritime and Fisheries Fund with regard to the information to be sent by Member States, as well as on data needs and synergies between potential data sources THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 508/2014 of the European Parliament and of the Council of 15 May 2014 on the Maritime and Fisheries Fund and repealing Council Regulations (EC) No 2328/2003, (EC) No 861/2006, (EC) No 1198/2006 and (EC) No 791/2007 and Regulation (EU) No 1255/2011 of the European Parliament and of the Council ('), and in particular Article 107(3) thereof, Whereas: (1)  Regulation (EU) No 1303/2013 of the European Parliament and of the Council (%) lays down common provisions on the European Regional Development Fund (ERDF), the European Social Fund (ESF), the Cohesion Fund, the European Agricultural Fund for Rural Development (EAFRD) and the European Maritime and Fisheries Fund (EMFF). That Regulation requires the Member States’ managing authorities to establish a system to record and store, in computerised form, data on each operation necessary for monitoring, evaluation, financial management, verification and audit, including data on individual operations. (2)  Annex III to Commission Delegated Regulation (EU) No 480/2014 (’) lists the data to be recorded and stored in computerised form for each operation within the monitoring system established by each Member State. (3)  Additional rules on data recording and transmission are needed for the functioning of the common moni- toring and evaluation system provided for by Article 107 of Regulation (EU) No 508/2014. In accordance with Article 107(3) of Regulation (EU) No 508/2014, those rules should specify the information to be sent by Member States, whilst seeking the greatest synergies with other potential data sources such as the list of data to be recorded and stored as required by Regulation (EU) No 1303/2013. (4)  In order to allow for the prompt application of the measures provided for in this Regulation, this Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union. 5 The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Euro- p g P pean Maritime and Fisheries Fund, HAS ADOPTED THIS REGULATION: Article 1 Subject matter This Regulation establishes the rules on the information to be sent to the Commission by the Member States in order to permit the monitoring and evaluation of the operations financed under the European Maritime and Fisheries Fund (EMFF) under shared management. () OJL149,20.5.2014,p. 1. (*) Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Develop- ment Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 (OJ L 347, 20.12.2013, p. 320). Commission Delegated Regulation (EU) No 480/2014 of 3 March 2014 supplementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund (OJ L 138, 13.5.2014, p. 5). -