1. The Panel shall issue a Report based on the submissions of the Disputing Parties and any other information received during the course of the Proceeding.
2. If the Panel cannot release its final Report within the period stipulated in Rule 39 of Annex 1705(1), it does not lose jurisdiction and shall inform the Participating Parties in writing of the reasons for the delay together with an estimate of the date by which it will issue its Report.
3. The Report shall contain:
(a) findings of fact;
(b) a determination, with reasons, as to whether the measure in question is or would be inconsistent with this Agreement;
(c) if an affirmative determination has been made under (b), a determination, with reasons, as to whether the measure has impaired or would impair internal trade and has caused or would cause injury;
(d) recommendations, if requested by a Disputing Party, to assist in resolving the dispute;
(e) where applicable, and at the discretion of the Panel, a stipulation of the period within which the Complaint Recipient must comply with this Agreement, and
(f) a determination as to apportionment of Operational Costs as provided in Annex 1705(1) (Rules of Procedure).
4. The Panel retains jurisdiction for the purpose of assessing a cost order after it issues its Report, and may at the request of a Disputing Party or on its own initiative, make an order for Operational Costs specifying the amount payable by a Participating Party to the Secretariat.
5. Within 10 days after the receipt of the Report, any Participating Party may, with notice to the chairperson of the Panel, the Secretariat and all other Participating Parties, request that the Panel:
(a) clarify one or more aspects of its Report, in which case the Panel shall, within 15 days of receipt of the notice, provide the clarification; or
(b) correct in its Report any errors in computation or translation, any clerical or typographical errors, or any errors of a similar nature, in which case the Panel may, within 15 days of receipt of the notice, make such corrections as it considers appropriate.