5. By 31 December 2026, the Commission shall provide, by means of implementing acts, further technical details on the requirements for projections performed for the purposes of paragraph 1 of this Article with the objective to show how the limit values specified in Section 1, Table 1, of Annex I will be attained, taking into account reasonable and proportionate measures. Furthermore, it shall specify information to be included in implementation reports for the purposes of paragraph 3 of this Article.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 26(2).