27.9.2014 Official Journal of the European Union L 283/11 COMMISSION DELEGATED REGULATION (EU) No 1014/2014 of 22 July 2014 supplementing Regulation (EU) No 508/2014 of the European Parliament and of the Council on the European Maritime and Fisheries Fund and repealing Council Regulations (EC) No 2328/2003, (EC) No 861/2006, (EC) No 11982006 and (EC) No 791/2007 and Regulation (EU) No 1255/2011 of the European Parliament and of the Council with regards to the content and construction of a common monitoring and evaluation system for the operations funded under the European Maritime and Fisheries Fund 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 European 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(1) in conjunction with Article 109(1) thereof, Whereas: (1) (6) () ) Article 107 of Regulation (EU) No 508/2014 provides for the establishment of a common monitoring and evalu- ation system with a view to measuring the performance of the European Maritime and Fisheries Fund (EMFF). That system should help in particular to demonstrate the progress and achievements of the Common Fisheries Policy and the Union’s Integrated Maritime Policy; to assess the effectiveness, efficiency and relevance of EMFF op- erations; to contribute to better targeted support for the Common Fisheries Policy and the Integrated Maritime Policy; to support a common learning process related to monitoring and evaluation; and to provide robust, evidence-based evaluations of the EMFF operations that feed into the decision-making process. The content and the construction of the common monitoring and evaluation system should be defined in order to ensure that sufficient and appropriate evaluation activities are undertaken. It is therefore necessary to deter- mine a list of common indicatorsto be used by the Member States so that data can be aggregated at Union level and the performance of the EMFF can be assessed by the Commission in relation to the policy objectives set out in Regulation (EU) No 508/2014. According to Article 109 of Regulation (EU) No 508/2014 the common indicators must be applicable to each programme and must relate to the initial situation as well as to the financial execution, outputs and results of the programme. Those common indicators shall also be used for the performance review referred to in Article 21(1) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council (). The common indicators should be in accordance with the indicators set out for programme priorities in Article 27(4) of Regulation (EU) No 1303/2013, which include indicators related to expenditure allocated, output indicators related to the operations supported and result indicators relating to the priority concerned. They should also include context indicators related to the initial situation before the implementation of the programme. The indicators referred to in Article 107(2) of Regulation (EU) No 508/2014 relate to the impact of the programme at the level of each Union Priority and are not covered by this Regulation. 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, 0] L149,20.5.2014,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 Regu- lation (EC) No 1083/2006 (OJ L 347, 20.12.2013, p. 320).