39. The panel shall within 45 days after the date the hearing was completed or such other period of time as the Disputants may agree, issue a report based on the submissions of the Participants and any other information received during the course of the Proceeding.
40. Where a person is one of the Disputants, 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) a determination, with reasons, as to whether the measure has impaired or would impair internal trade and has caused or would cause injury; and
(d) recommendations, if requested by a Disputant, to assist in resolving the dispute.
41. A report referred to in Rule 40 may contain an award of Tariff Costs of the panel Proceedings determined in accordance with Annex 1706.1(4)(b) and 1716.3.