Det skall också beakta genomförandet och utnyttjandet av åtgärder under tidigare budgetår, särskilt på grundval av de rapporter som avses i artikel 10 i denna förordning." ###>It shall also take account of how operations were carried out and the uses to which resources were put in previous financial years, on the basis in particular of the reports provided for in Article 10 of this Regulation.`