Annex II Instructions for filling in the transparency reports templates under Annex I

1. ‘Quantitative Template’, which is to be used to provide quantitative machine-readable information on content moderation, in accordance with the requirements under Articles 15, 24 and 42 of Regulation (EU) 2022/2065.

2. ‘Qualitative Template’, which is to be used to provide qualitative meaningful information on content moderation, in accordance with the requirements under Articles 15, 24 and 42 of Regulation (EU) 2022/2065.

Categories of illegal content applicable to all sub-sections of the Quantitative Template

1. In the column “Contextual information” providers may lay out more detailed and contextual information about their interpretation of the categories on the basis of their terms and conditions and specify how they relate to each illegal content category description.

2. Category 15, “Other violation of provider’s terms and conditions”, applies only to own initiative content moderation actions taken on the basis of a provider’s terms and conditions.

3. Category 16, “Type of illegal content not specified by the public authority”, applies only to orders by Member States.

4. Category 17, “Type of alleged illegal content not specified by the notifier”, applies only to notices submitted through a notice and action mechanism as referred to in Article 16 of Regulation (EU) 2022/2065.

5. Category label	Category description	Category of illegal content / incompatible with the terms and conditions	Contextual information
   TOTAL	All the entries	TOTAL
   Category 1	Animal welfare	STATEMENT_CATEGORY_ANIMAL_WELFARE
   Category 1a	Animal harm	KEYWORD_ANIMAL_HARM
   Category 1b	Unlawful sale of animals	KEYWORD_UNLAWFUL_SALE_ANIMALS
   Category 1c	Not captured by any other sub-category	KEYWORD_OTHER
   Category 2	Consumer information infringements	STATEMENT_CATEGORY_CONSUMER_INFORMATION
   Category 2a	Hidden advertisement or commercial communication, including by influencers	KEYWORD_HIDDEN_ADVERTISEMENT
   Category 2b	Insufficient information on traders	KEYWORD_INSUFFICIENT_INFORMATION_ON_TRADERS
   Category 2c	Misleading information about the characteristics of the goods and services	KEYWORD_MISLEADING_INFO_GOODS_SERVICES
   Category 2d	Misleading information about the consumer’s rights	KEYWORD_MISLEADING_INFO_CONSUMER_RIGHTS
   Category 2e	Non-compliance with pricing regulations	KEYWORD_NONCOMPLIANCE_PRICING
   Category 2f	Not captured by any other sub-category	KEYWORD_OTHER
   Category 3	Cyber violence	STATEMENT_CATEGORY_CYBER_VIOLENCE
   Category 3a	Cyber bullying and intimidation	KEYWORD_CYBER_BULLYING_INTIMIDATION
   Category 3b	Cyber harassment	KEYWORD_CYBER_HARASSMENT
   Category 3c	Cyber incitement to hatred or violence	KEYWORD_CYBER_INCITEMENT
   Category 3d	Cyber stalking	KEYWORD_CYBER_STALKING
   Category 3e	Non-consensual (intimate) material sharing, including (image-based) sexual abuse (excluding content depicting minors)	KEYWORD_NON_CONSENSUAL_IMAGE_SHARING
   Category 3f	Non-consensual sharing of material containing deepfake or similar technology using a third party's features (excluding content depicting minors)	KEYWORD_NON_CONSENSUAL_MATERIAL_DEEPFAKE
   Category 3g	Not captured by any other sub-category	KEYWORD_OTHER
   Category 4	Cyber violence against women	STATEMENT_CATEGORY_CYBER_VIOLENCE_AGAINST_WOMEN
   Category 4a	Cyber bullying and intimidation against girls	KEYWORD_BULLYING_AGAINST_GIRLS
   Category 4b	Cyber harassment against women	KEYWORD_CYBER_HARASSMENT_AGAINST_WOMEN
   Category 4c	Cyber stalking against women	KEYWORD_CYBER_STALKING_AGAINST_WOMEN
   Category 4d	Gendered disinformation	KEYWORD_FEMALE_GENDERED_DISINFORMATION
   Category 4e	Illegal incitement to violence and hatred against women	KEYWORD_INCITEMENT_AGAINST_WOMEN
   Category 4f	Non-consensual (intimate) material sharing against women, including (image-based) sexual abuse against women (excluding content depicting minors)	KEYWORD_NON_CONSENSUAL_IMAGE_SHARING_AGAINST_WOMEN
   Category 4g	Non-consensual sharing of material containing deepfake or similar technology using a third party's features against women (excluding content depicting minors)	KEYWORD_NON_CONSENSUAL_MATERIAL_DEEPFAKE_AGAINST_WOMEN
   Category 4h	Not captured by any other sub-category	KEYWORD_OTHER
   Category 5	Data protection and privacy violations	STATEMENT_CATEGORY_DATA_PROTECTION_AND_PRIVACY_VIOLATIONS
   Category 5a	Biometric data breach	KEYWORD_BIOMETRIC_DATA_BREACH
   Category 5b	Data falsification	KEYWORD_DATA_FALSIFICATION
   Category 5c	Missing processing ground for data	KEYWORD_MISSING_PROCESSING_GROUND
   Category 5d	Right to be forgotten	KEYWORD_RIGHT_TO_BE_FORGOTTEN
   Category 5e	Not captured by any other sub-category	KEYWORD_OTHER
   Category 6	Illegal or harmful speech	STATEMENT_CATEGORY_ILLEGAL_OR_HARMFUL_SPEECH
   Category 6a	Defamation	KEYWORD_DEFAMATION
   Category 6b	Discrimination	KEYWORD_DISCRIMINATION
   Category 6c	Illegal incitement to violence and hatred based on protected characteristics (hate speech)	KEYWORD_HATE_SPEECH
   Category 6d	Not captured by any other sub-category	KEYWORD_OTHER
   Category 7	Intellectual property infringements	STATEMENT_CATEGORY_INTELLECTUAL_PROPERTY_INFRINGEMENTS
   Category 7a	Copyright infringements	KEYWORD_COPYRIGHT_INFRINGEMENT
   Category 7b	Design infringements	KEYWORD_DESIGN_INFRINGEMENT
   Category 7c	Geographical indications infringements	KEYWORD_GEOGRAPHIC_INDICATIONS_INFRINGEMENT
   Category 7d	Patent infringements	KEYWORD_PATENT_INFRINGEMENT
   Category 7e	Trade secret infringements	KEYWORD_TRADE_SECRET_INFRINGEMENT
   Category 7f	Trademark infringements	KEYWORD_TRADEMARK_INFRINGEMENT
   Category 7g	Not captured by any other sub-category	KEYWORD_OTHER
   Category 8	Negative effects on civic discourse or elections	STATEMENT_CATEGORY_NEGATIVE_EFFECTS_ON_CIVIC_DISCOURSE_OR_ELECTIONS
   Category 8a	Misinformation, disinformation, foreign information manipulation and interference	KEYWORD_MISINFORMATION_DISINFORMATION
   Category 8b	Violation of EU law relevant to civic discourse or elections	KEYWORD_VIOLATION_EU_LAW
   Category 8c	Violation of national law relevant to civic discourse or elections	KEYWORD_VIOLATION_NATIONAL_LAW
   Category 8d	Not captured by any other sub-category	KEYWORD_OTHER
   Category 9	Protection of minors	STATEMENT_CATEGORY_PROTECTION_OF_MINORS
   Category 9a	Age-specific restrictions concerning minors	KEYWORD_AGE_SPECIFIC_RESTRICTIONS_MINORS
   Category 9b	Child sexual abuse material	KEYWORD_CHILD_SEXUAL_ABUSE_MATERIAL
   Category 9c	Child sexual abuse material containing deepfake or similar technology	KEYWORD_CHILD_SEXUAL_ABUSE_MATERIAL_DEEPFAKE
   Category 9d	Grooming/sexual enticement of minors	KEYWORD_GROOMING_SEXUAL_ENTICEMENT_MINORS
   Category 9e	Unsafe challenges	KEYWORD_UNSAFE_CHALLENGES
   Category 9f	Not captured by any other sub-category	KEYWORD_OTHER
   Category 10	Risk for public security	STATEMENT_CATEGORY_RISK_FOR_PUBLIC_SECURITY
   Category 10a	Illegal organizations	KEYWORD_ILLEGAL_ORGANIZATIONS
   Category 10b	Risk for environmental damage	KEYWORD_RISK_ENVIRONMENTAL_DAMAGE
   Category 10c	Risk for public health	KEYWORD_RISK_PUBLIC_HEALTH
   Category 10d	Terrorist content	KEYWORD_TERRORIST_CONTENT
   Category 10e	Not captured by any other sub-category	KEYWORD_OTHER
   Category 11	Scams and/or fraud	STATEMENT_CATEGORY_SCAMS_AND_FRAUD
   Category 11a	Impersonation or account hijacking	KEYWORD_IMPERSONATION_ACCOUNT_HIJACKING
   Category 11b	Inauthentic accounts	KEYWORD_INAUTHENTIC_ACCOUNTS
   Category 11c	Inauthentic listings	KEYWORD_INAUTHENTIC_LISTINGS
   Category 11d	Inauthentic user reviews	KEYWORD_INAUTHENTIC_USER_REVIEWS
   Category 11e	Phishing	KEYWORD_PHISHING
   Category 11f	Pyramid schemes	KEYWORD_PYRAMID_SCHEMES
   Category 11g	Not captured by any other sub-category	KEYWORD_OTHER
   Category 12	Self-harm	STATEMENT_CATEGORY_SELF_HARM
   Category 12a	Content promoting eating disorders	KEYWORD_CONTENT_PROMOTING_EATING_DISORDERS
   Category 12b	Self-mutilation	KEYWORD_SELF_MUTILATION
   Category 12c	Suicide	KEYWORD_SUICIDE
   Category 12d	Not captured by any other sub-category	KEYWORD_OTHER
   Category 13	Unsafe, non-compliant or prohibited products	STATEMENT_CATEGORY_UNSAFE_AND_PROHIBITED_PRODUCTS
   Category 13a	Prohibited or restricted products	KEYWORD_PROHIBITED_PRODUCTS
   Category 13b	Unsafe or non-compliant products	KEYWORD_UNSAFE_PRODUCTS
   Category 13c	Not captured by any other sub-category	KEYWORD_OTHER
   Category 14	Violence	STATEMENT_CATEGORY_VIOLENCE
   Category 14a	Coordinated harm	KEYWORD_COORDINATED_HARM
   Category 14b	General calls or incitement to violence and/or hatred	KEYWORD_INCITEMENT_VIOLENCE_HATRED
   Category 14c	Human exploitation	KEYWORD_HUMAN_EXPLOITATION
   Category 14d	Human trafficking	KEYWORD_HUMAN_TRAFFICKING
   Category 14e	Trafficking in women and girls	KEYWORD_TRAFFICKING_WOMEN_GIRLS
   Category 14f	Not captured by any other sub-category	KEYWORD_OTHER
   Category 15	Other violation of provider’s terms and conditions	STATEMENT_CATEGORY_OTHER_VIOLATION_TC
   Category 15a	Adult sexual material	KEYWORD_ADULT_SEXUAL_MATERIAL
   Category 15b	Age-specific restrictions	KEYWORD_AGE_SPECIFIC_RESTRICTIONS
   Category 15c	Geographical requirements	KEYWORD_GEOGRAPHICAL_REQUIREMENTS
   Category 15d	Goods/services not permitted to be offered on the platform	KEYWORD_GOODS_SERVICES_NOT_PERMITTED
   Category 15e	Language requirements	KEYWORD_LANGUAGE_REQUIREMENTS
   Category 15f	Nudity	KEYWORD_NUDITY
   Category 15g	Not captured by any other sub-category	KEYWORD_OTHER
   Category 16	Type of illegal content not specified by the public authority	STATEMENT_CATEGORY_NOT_SPECIFIED_ORDER
   Category 17	Type of alleged illegal content not specified by the notifier	STATEMENT_CATEGORY_NOT_SPECIFIED_NOTICE

1.1. Report identification

1. Column	Instructions
   A	Applicability This column indicates the type of service providers to which the corresponding requirement is applicable.
   B	Service This column must indicate the name of the service provided. For example, the name of the online platform offered by the provider.
   C	Indicator This column outlines which indicator this row corresponds to.
   D	Value This column must indicate the value of the requested indicator in accordance with the format outlined.

2. Indicator	Instructions
   Name of the service provider	This row must indicate the service provider’s statutory name or the provider’s corporate entities name.
   Date of publication of the report	This row must indicate the publication date of the report of which this sheet makes part of.
   Date of the publication of the latest previous report	This row should specify the publication date of the preceding report, which is the report that comes before the one to which this sheet belongs.
   Starting date of reporting period Ending date of reporting period	These rows must indicate the starting and ending dates of reporting of this transparency report.

1.2. Article 15(1)(a). Member State orders

1. Article 15(1)(a) prescribes that the transparency report shall include the number of orders received from Member States’ authorities including orders issued in accordance with Articles 9 and 10, categorised by the type of illegal content concerned, the Member State issuing the order, and the median time needed to inform the authority issuing the order, or any other authority specified in the order, of its receipt, and to give effect to the order.

2. 1.2.1. Member State orders to act against illegal content

   1. Column	Instructions
      A	Applicability This column indicates the type of service providers to which the corresponding requirement is applicable.
      B	Service This column must indicate the name of the service.
      C	Reporting period This column must indicate the reporting period as follows YYYY-MM-DD/YYYY-MM-DD. For data covering a twelve-month period, such as free-text statements, providers must indicate the start and end of the period.
      D	Category of illegal content This column corresponds to the categories of illegal content outlined above. In case a Member State has not indicated a category of illegal content, providers can use ‘STATEMENT_CATEGORY_NOT_SPECIFIED_ ORDER’. The latter category may only be used in cases where a reference to a legal ground is fully omitted.
      E	Description of the sub-category "Other" This column must indicate a specific description of any additional sub-category added by the provider.
      F	Scope This column indicates the Member State issuing the order. TOTAL indicates the total number for the following columns. AT [..] SE indicates the Member State abbreviation of the authority issuing the order. Providers shall remove AT [..] SE and add rows for each respective Member State from which they have received an order. Member States must be indicated using the two-letter country code, always written in capital letters, as indicated in Eurostat’s Glossary.
      G	Number of orders to act against illegal content received This field must indicate the number of orders received from Member States’ authorities to act against illegal content, including but not limited to orders issued in accordance with Article 9 of Regulation (EU) 2022/2065. This field indicates the number of orders received, irrespective of the number of specific items of information that have been listed in one order.
      H	Number of specific items of information included in the total number of orders to act against illegal content This field must indicate the number of specific items of information that were included in the total number of orders received from Member States’ authorities, including orders issued in accordance with Article 9 of Regulation (EU) 2022/2065. For example, a provider has received two orders during the reporting period. The first order contains a reference to ten items to be actioned. The second order references one item. The total number of items to be reported in this field is eleven.
      I	Median time to inform the authority of the receipt of the order to act against illegal content This field must indicate the median time it took to notify the authority of the receipt of orders to act against illegal content. The starting time for the calculation of the median time is the time the order has been successfully transmitted or delivered to the provider. The median time must be indicated in hours. Automated confirmation of receipts that are sent within one hour after the order has been received by the provider may be counted as zero.
      J	Median time to give effect to the order to act against illegal content This field must indicate the median time it took to give effect to orders to act against illegal content. The median time must be indicated in hours. The starting time for the calculation of the median time is the time the order has been successfully transmitted or delivered to the provider.

3. 1.2.2. Member State orders to provide information.

   1. Column	Instructions
      A-F	Columns A-F repeat as above.
      K	Number of orders to provide information This field must indicate the number of orders received from Member States’ authorities, including but not limited to orders issued in accordance with Article 10 of Regulation (EU) 2022/2065.
      L	Median time to inform the authority of the receipt of the order to provide information This field must indicate the median time it took to notify the authority of the receipt of orders to provide information. The starting time for the calculation of the median time is the time the order has been successfully transmitted or delivered to the provider. The median time must be indicated in hours. Automated confirmation of receipts that are sent within one hour after the order has been received by the provider may be counted as zero.
      M	Median time to give effect to the order to provide information This field must indicate the median time it took to give effect to orders to provide information. The median time must be indicated in hours. The starting time for the calculation of the median time is the time the order has been successfully transmitted or delivered to the provider.
      N-T	Contextual information Columns N-T may be used by providers to give additional contextual information on the reported figures.

1.3. Article 15(1)(b). Notices submitted in accordance with Article 16 of Regulation (EU) 2022/2065

1. Article 15(1)(b) prescribes that the transparency report shall include the number of notices submitted in accordance with the notice and action mechanisms in Article 16, categorised by the type of alleged illegal content concerned, the number of notices submitted by trusted flaggers, any action taken pursuant to the notices by differentiating whether the action was taken on the basis of the law or the terms and conditions of the provider, the number of notices processed by using automated means and the median time needed for taking the action.

2. Column	Instructions
   A	Applicability This column indicates the type of service providers to which the corresponding requirement is applicable.
   B	Service This column must indicate the name of the service.
   C	Reporting period This column must indicate the reporting period.
   D	Category of illegal content This column corresponds to the categories of illegal content outlined above. In case the notifier has not indicated the alleged illegality of the content, providers can use ‘STATEMENT_CATEGORY_NOT_SPECIFIED_NOTICE’. This category may only be used in cases where the alleged illegality cannot be deduced from the information provided by the notifier.
   E	Description of the sub-category "Other" This column must indicate a specific description of any additional sub-category added by the provider.
   F	Number of notices received This field must indicate the number of notices received through a notice and action mechanism as referred to in Article 16 of Regulation (EU) 2022/2065. This field indicates the number of notices received, irrespective of the number of items that have been included in one notice and irrespective of the mechanism used. Every received notice should be reported as one in this field. Notices that refer to an identical item of information should be included individually. For example, a provider that receives two notices for the same video allegedly infringing copyright should report two in this field.
   G	Number of notices received from Trusted Flaggers This field must indicate the number of notices received through a notice and action mechanism as referred to in Article 16 of Regulation (EU) 2022/2065 that were submitted by Trusted Flaggers in accordance with Article 22 Regulation (EU) 2022/2065. This field indicates the number of notices received, irrespective of the number of specific items of information that have been included in one notice and irrespective of the mechanism used. Every notice received should be reported as one in this field. Notices that refer to an identical item of information should be included individually. For example, a provider that receives two notices for the same video allegedly infringing copyright should report two in this field.
   H	Number of specific items of information included in the total number of notices This field must indicate the number of specific items of information that were included in the total number of notices received through a notice and action mechanism as referred to in Article 16 of Regulation (EU) 2022/2065. For example, a provider has received two notices during the reporting period. The first notice contains a reference to ten items that are allegedly illegal. The second notice references one item. The total number of items to be reported in this field is eleven. The number of ‘exact electronic locations’ pointed out by the notifier pursuant to Article 16(2)(b) of Regulation (EU) 2022/2065, such as the exact URL or URLs, can serve as a basis for the total number of items.
   I	Number of specific items of information included in the total number of notices by Trusted Flaggers (Trusted Flagger notices) This field must indicate the number of specific items of information that were included in the total number of notices submitted by Trusted Flaggers through a notice and action mechanism as referred to in Article 16 of Regulation (EU) 2022/2065. For example, a provider has received two notices from Trusted Flaggers during the reporting period. The first notice contains a reference to ten items that are allegedly illegal. The second notice references one item. The total number of items to be reported in this field is eleven. The number of ‘exact electronic locations’ pointed out by the notifier pursuant to Article 16(2)(b) of Regulation (EU) 2022/2065, such as the exact URL or URLs, can serve as a basis for the total number of items.
   J	Median time to take action This field must indicate the median time it took to take action on the basis of a notice. The number must indicate the time between the notice was received and the action was implemented. Cases where the provider decided not to act on the basis of a notice may be excluded from the calculation of the median time to take action. The median time must be indicated in hours.
   K	Median time to take action (Trusted Flagger notices) This field must indicate the median time it took to take action on the basis of a notice submitted by a Trusted Flagger. The number must indicate the time between the notice was received and the action was implemented. Cases where the provider decided not to act on the basis of a notice may be excluded from the calculation of the median time to take action. The median time must be indicated in hours.
   L	Number of actions taken on the basis of the law This field must indicate the number of actions that were taken after a notice that were based on the illegality of the content.
   M	Number of actions taken on the basis of the law (Trusted Flagger notices) This field must indicate the number of actions that were taken after a notice submitted by a Trusted Flagger that were based on the illegality of the content.
   N	Number of actions taken on the basis of the terms and conditions of the service This field must indicate the number of actions that were taken after a notice that were based on the incompatibility of the content with the providers’ terms and conditions of service.
   O	Number of actions taken on the basis of the terms and conditions of the service (Trusted Flagger notices) This field must indicate the number of actions that were taken after a notice submitted by a Trusted Flagger that were based on the incompatibility of the content with the providers’ terms and conditions of service.
   P-Y	Contextual information Columns P-Y may be used by providers to give additional contextual information on the reported figures.

1.4. Article 15(1)(c). Meaningful and comprehensible information on own-initiative content moderation

1. Article 15(1)(c) prescribes that the transparency report shall include meaningful and comprehensible information about the content moderation engaged in at the providers’ own initiative, including the number and type of measures taken that affect the availability, visibility and accessibility of information provided by the recipients of the service and the recipients’ ability to provide information through the service, and other related restrictions of the service. The information reported shall be categorised by the type of illegal content or violation of the terms and conditions of the service provider, by the detection method, and by the type of restriction applied.

2. Column	Instructions
   A	Applicability This column indicates the type of service providers to which the corresponding requirement is applicable.
   B	Service This column must indicate the name of the service.
   C	Reporting period This column must indicate the reporting period.
   D	Category of illegal content This column corresponds to the categories of illegal content outlined above.
   E	Description of the sub-category "Other" This column must indicate a specific description of any additional sub-category added by the provider.
   F	Number of measures taken at the provider's own initiative This field must indicate the total number of measures that have been taken at the provider’s own initiative. Own initiative means that the decision to impose a restriction on an account or certain content has not been preceded by an order from a Member State authority or a notice submitted through a notice and action mechanism as referenced in Article 16 of Regulation (EU) 2022/2065.
   G	Number of measures taken after detection with solely automated means This field must indicate the number of measures that were taken at the provider’s own initiative solely using automated means. Own initiative means that the decision to impose a restriction on an account or certain content has not been preceded by an order from a Member State authority or a notice submitted through a notice and action mechanism as referenced in Article 16 of Regulation (EU) 2022/2065.
   H	Visibility restriction: Removal This field must indicate the total number of measures taken that resulted in the removal of information.
   I	Visibility restriction: Disable This field must indicate the total number of measures taken that resulted in the disabling of access to information.
   J	Visibility restriction: Demoted This field must indicate the total number of measures taken that resulted in the demotion of information.
   K	Visibility restriction: Age restricted This field must indicate the total number of measures taken that resulted in the access to information being age restricted.
   L	Visibility restriction: Interaction restricted This field must indicate the total number of measures taken that resulted in the restriction of interactions with the information.
   M	Visibility restriction: Labelled This field must indicate the total number of measures taken that resulted in information being labelled.
   N	Visibility restriction: Other This field must indicate the total number of measures taken that resulted in a visibility restriction that is not encompassed by any of the categories of visibility restrictions.
   O	Monetary restriction: Suspension This field must indicate the total number of measures taken that resulted in the suspension of monetary payments.
   P	Monetary restriction: Termination This field must indicate the total number of measures taken that resulted in the termination of monetary payments.
   Q	Monetary restriction: Other This field must indicate the total number of measures taken that resulted in a restriction of the monetary payments that is not included in any of the above categories of monetary restrictions.
   R	Provision of the service: Suspension This field must indicate the total number of measures taken that resulted in the suspension of the provision of the service.
   S	Provision of the service: Termination This field must indicate the total number of measures taken that resulted in the termination of the provision of the service.
   T	Account restriction: Suspension This field must indicate the total number of measures taken that resulted in the suspension of the recipient of the service’s account.
   U	Account restriction: Termination This field must indicate the total number of measures taken that resulted in the termination of the recipient of the service’s account.
   V-AK	Contextual information Columns P-Y may be used by providers to give additional contextual information on the reported figures.

1.5. Articles 15(1)(d), 24(1)(a) and 24(1)(b). Internal complaints mechanism, out-of-court dispute settlement bodies and suspensions imposed on repeated offenders

1. Article 15(1)(d) prescribes that the transparency report shall include the number of complaints received through the internal complaint-handling systems in accordance with the provider’s terms and conditions, the basis for those complaints, decisions taken in respect of those complaints, the median time needed for taking those decisions and the number of instances where those decisions were reversed.

2. Article 24(1)(a) prescribes that the transparency report shall include the number of disputes submitted to the out-of-court dispute settlement bodies referred to in Article 21, the outcomes of the dispute settlement, and the median time needed for completing the dispute settlement procedures, as well as the share of disputes where the provider of the online platform implemented the decisions of the body.

3. Article 24(1)(b) prescribes that the transparency report shall include the number of suspensions imposed to comply with the required measures and protections against misuse outlined in Article 23, distinguishing between suspensions enacted for the provision of manifestly illegal content, the submission of manifestly unfounded notices and the submission of manifestly unfounded complaints.

4. 1.5.1. Internal complaints mechanism, out-of-court dispute settlement bodies and suspensions imposed on repeated offenders

   1. Column	Instructions
      A	Applicability This column indicates the type of service providers to which the corresponding requirement is applicable.
      B	Service This column must indicate the name of the service.
      C	Reporting period This column must indicate the reporting period.
      D	Section This column outlines whether the row corresponds to appeals submitted to, respectively, the internal-complaints mechanism or the out-of-court dispute settlement body, or concerns a suspension imposed on repeated offenders.
      E	Indicator This column outlines which indicator this row corresponds to.
      F	Scope This column indicates the scope of the value relative to the indicator.
      G	Value This column must indicate the value of the requested indicator in accordance with the scope outlined.
      H	Contextual information This column may be used to provide additional context to the information reported.

   2. Indicator	Instructions
      Number of complaints submitted to the internal-complaints mechanism	This field must indicate the number of complaints concerning a content moderation restriction or a decision on a notice that were submitted to the internal-complaints mechanism.
      Number of restrictions newly imposed as a result of an internal complaint	This field must indicate the number of restrictions that were newly imposed as a result of the outcome of an internal complaint procedure.
      Complaint regarding a decision to remove or disable access to or restrict visibility of information	This field must indicate the number of complaints submitted to the platform’s internal-complaints mechanism on the basis of Article 20(1)(a) of Regulation (EU) 2022/2065.
      Complaint regarding a decision to suspend or terminate the provision of the service	This field must indicate the number of complaints submitted to the platform’s internal-complaints mechanism on the basis of Article 20(1)(b) of Regulation (EU) 2022/2065.
      Complaint regarding a decision to suspend or terminate an account	This field must indicate the number of complaints submitted to the platform’s internal-complaints mechanism on the basis of Article 20(1)(c) of Regulation (EU) 2022/2065.
      Complaint regarding a decision to restrict the ability to monetise information	This field must indicate the number of complaints submitted to the platform’s internal-complaints mechanism on the basis of Article 20(1)(d) of Regulation (EU) 2022/2065.
      Complaint regarding a decision not to take action on a notice submitted in accordance with Article 16	This field must indicate the number of complaints submitted to the platform’s internal-complaints mechanism on the basis of Article 20(1)(a)-(d) of Regulation (EU) 2022/2065, where the complaint concerns the decision of the provider not to take action on a notice submitted in accordance with Article 16 of Regulation (EU) 2022/2065.
      Complaint regarding a decision not to take action on a notice submitted by a Trusted Flagger in accordance with Article 16	This field must indicate the number of complaints submitted to the platform’s internal-complaints mechanism on the basis of Article 20(1)(a)-(d) of Regulation (EU) 2022/2065, where the complaint concerns the decision of the provider not to take action on a notice submitted by a Trusted Flagger in accordance with Article 16 of Regulation (EU) 2022/2065.
      Number of disputes submitted to out-of-court dispute settlement bodies	This field must indicate the number of disputes concerning a content moderation restriction or a decision on a notice that were submitted to an out-of-court dispute settlement body.
      Number of suspensions enacted for the provision of manifestly illegal content	This field must indicate the total number of suspensions that were enacted for the provision of manifestly illegal content in accordance with Article 23 of Regulation (EU) 2022/2065.
      Number of suspensions enacted for the provision of manifestly unfounded notices	This field must indicate the total number of suspensions that were enacted for the provision of manifestly unfounded notices in accordance with Article 23 of Regulation (EU) 2022/2065.
      Number of suspensions enacted for the provision of manifestly unfounded complaints	This field must indicate the total number of suspensions that were enacted for the provision of manifestly unfounded complaints in accordance with Article 23 of Regulation (EU) 2022/2065.

   3. Scope	Instructions
      Total number	This field indicates that the number to be indicated in ‘Value’ should be the total number of the requested data.
      Decisions upheld	This field must indicate the number of disputes where the initial decision of the service provider was upheld in the out-of-court dispute settlement bodies or the internal-complaints mechanism.
      Decisions partially reversed	This field must indicate the number of disputes where the initial decision of the service provider was partially reversed in the out-of-court dispute settlement bodies or the internal-complaints mechanism.
      Decisions reversed	This field must indicate the number of disputes where the initial decision of the service provider was reversed in the out-of-court dispute settlement bodies or the internal-complaints mechanism.
      Decisions omitted	This field must indicate the number of times where the initial decision of the service provider did not lead to a decision in the out-of-court dispute settlement bodies or the internal-complaints mechanism (e.g., in case a complaint has been withdrawn because an agreement was reached outside of the out-of-court dispute or internal complaints mechanisms).
      Median time	This field must indicate the median time it took to reach a decision on the complaint or the dispute. This time is calculated from the moment the complaint, or the dispute is sent to the internal complaints-mechanism or to the out-of-court dispute settlement body, and until the decision is notified to the recipient of the service or, in the case of an out-of-court dispute settlement, to the service provider. Decisions omitted may be excluded from the calculation of the median time. The median time must be indicated in hours.
      Percentage of outcomes implemented	This field must indicate the percentage of the decisions by the out-of-court dispute settlement body, concluding that the initial decision taken by the service provider must be (partially) reversed, that have been followed and implemented by the platform operator. The percentage is calculated based on the cumulative number of ‘Decisions reversed’ and ‘Decisions partially reversed’.

1.6. Article 15(1)(b)(c)(e) and 42(2)(c). Use of automated means for content moderation and indicators of accuracy

1. Article 15(1)(e) prescribes that the transparency report shall include information on any use made of automated means for the purpose of content moderation, including indicators of the accuracy and the possible rate of error of the automated means used in fulfilling those purposes. Article 15(1)(b) requires the number of notices processed by using automated means. Article 15(1)(c) requires comprehensible information about the automated tools used for the content moderation engaged in at the providers’ own initiative.

2. Article 42(2)(c) prescribes that the transparency report shall include the indicators of accuracy and related information referred to in Article 15(1), point (e), broken down by each official language of the Member States.

3. Column	Instructions
   A	Applicability This column indicates the type of service providers to which the corresponding requirement is applicable.
   B	Service This column must indicate the name of the service.
   C	Reporting period This column must indicate the reporting period.
   D	Section This column indicates the respective section to which the data corresponds. This column is only included in the CSV/XLSX.
   E	Indicator This column outlines which indicator this row corresponds to.
   F	Scope This column indicates the scope of the value relative to the indicator.
   G	Value This column must indicate the value of the requested indicator in accordance with the scope outlined.
   H	Contextual information This column may be used to provide additional context to the information reported.

4. Indicator	Instructions
   Number of measures solely taken by automated means	This field must indicate the number of measures that were taken following an order, notice, or on own initiative that were solely processed by automated means.
   Number of measures not taken by automated means	This field must indicate the number of measures that were taken following an order, notice, or on own initiative that were not processed by automated means.
   Number of notices solely processed by automated means	This field must indicate the number of notices submitted through a notice and action mechanism as referred to in Article 16 of Regulation (EU) 2022/2065 that were processed solely by the use of automated means.
   Number of notices not processed by automated means	This field must indicate the number of notices submitted through a notice and action mechanism as referred to in Article 16 of Regulation (EU) 2022/2065 that were not processed by the use of automated means.
   Accuracy of the automated means – Accuracy	This field must indicate the accuracy of the content moderation measures taken by automated means, such a classifiers used to identify illegal or incompatible content. Separate rows must be used to report on the accuracy, precision and recall for automatically removed content per type of content moderation system (e.g. per classifier). If applicable, separate rows may be used to report on the accuracy, precision and recall for automatically removed content per category of content (e.g. image, audio, video, text). Column “Contextual Information” must be used to provide more details on each indicator, and justify the choice of such indicator.
   Accuracy of the automated means – Precision
   Accuracy of the automated means - Recall

5. Scope	Instructions
   Total number	This field must indicate a total number respective to the indicator.
   Own-initiative	This field must indicate the numbers relative to the indicator that were moderated on the provider’s own initiative.
   NAM Total	This field must indicate the numbers relative to the indicator that were submitted through the notice and action (NAM) mechanism.
   NAM Trusted Flagger	This field must indicate the numbers relative to the indicator that were submitted by Trusted Flaggers in accordance with Article 22 of Regulation (EU) 2022/2065, through the notice and action (NAM) mechanism.
   bg [..] sv	This field must indicate a break-down of the number by the indicated language. Languages must be indicated using the two-letter language code, always written in small letters, as indicated in Eurostat’s Glossary. For the calculation of measures imposed to specific items of information containing multiple languages, the language specified in the order or notice shall be predominant, or in case reference to a language is omitted, the predominant language of the infringing content shall be included. For example, the infringing item is a video in German with subtitles in English. If the infringing nature concerns the audio, then German is the predominant language. If the infringing nature concerns the text, English is the predominant language. If the infringement concerns both equally, the item is to be included in the calculations for both English and German. If the infringement does not concern the audio nor the text (e.g., solely the images) then it is not to be included in the calculation of language-specific accuracy.

1.7. Articles 42(2)(a) and 42(2)(b). Human resources dedicated to content moderation

1. Article 42(2)(a) prescribes that the transparency report shall include the human resources that the provider of very large online platforms dedicates to content moderation in respect of the service offered in the Union, broken down by each applicable official language of the Member States. Article 42(2)(b) prescribes that the transparency report shall include the linguistic expertise of the persons carrying out the activities referred to in point (a).

2. Column	Instructions
   A	Applicability This column indicates the type of service providers to which the corresponding requirement is applicable.
   B	Service This column must indicate the name of the service.
   C	Reporting period This column must indicate the reporting period.
   D	Section This column indicates the respective section to which the data corresponds. This column is only included in the CSV/XLSX.
   E	Indicator This column outlines which indicator this row corresponds to.
   F	Scope This column indicates the scope of the value relative to the indicator.
   G	Value This column must indicate the value of the requested indicator in accordance with the scope outlined.
   H	Contextual information This column may be used to provide additional context to the information reported.

3. Indicator	Instructions
   Number of internal moderators employed by the provider	This field must indicate the number of internal moderators that are directly employed by the provider of the service.
   Number of external moderators contracted by the provider	This field must indicate the number of external moderators that are contracted by the provider of the service. These moderators must be employed by a statutory entity that does not fall within or belong to the legal group of the provider of the service.
   Number of total moderators with sufficient linguistic expertise	This field must indicate the number of total moderators available, both internally and externally, that have sufficient linguistic expertise in the indicated language. Sufficient linguistic expertise is defined as at least level B2 according to the Common European Framework of Reference for Languages (CEFR).

4. Scope	Instructions
   Total number	This field must indicate the total number of moderators reported in units corresponding to full-time equivalent (FTE).
   bg[..] sv	This field must indicate a break-down of the number of moderators by the indicated language. A moderator that speaks multiple languages shall be included for every language the moderator has sufficient expertise. For example, a moderator that speaks German, French, and English shall be included in the number for German, for French, and for English, though only once in the total number of moderators. The total number of moderators therefore does not correspond necessarily to the cumulative number of moderators included in each languag . Languages must be indicated using the two-letter language code, always written in small letters, as indicated in Eurostat’s Glossary.

1.8. Article 42(3). Average monthly active recipients of the service for each Member State.

1. Article 42(3) prescribes that the transparency report of providers of very large online platforms or of very large online search engines must include the information on the average monthly active recipients of the service for each Member State.

2. Column	Instructions
   A	Applicability This column indicates the type of service providers to which the corresponding requirement is applicable.
   B	Service This column must indicate the name of the service.
   C	Reporting period This column must indicate the reporting period.
   D	Indicator This column outlines which indicator this row corresponds to.
   E	Scope This column indicates the scope of the value relative to the indicator.
   F	Value This column must indicate the value of the requested indicator in accordance with the scope outlined.

3. Indicator	Instructions
   Number of average monthly active recipients during the reporting period	This field must indicate the number of average monthly active recipients of the service during the reporting period, calculated in accordance with Article 24(2) of Regulation (EU) 2022/2065. Providers must indicate integer numbers.

4. Scope	Instructions
   Total	This field must indicate a total number respective to the indicator.
   AT [..] SE	This field must indicate a break-down of the number by the indicated Member State. Member States must be indicated using the two-letter country code, always written in capital letters, as indicated in Eurostat’s Glossary.

Articles 15(1)(c), 15(1)(e), 42(2)(a) and 42(2)(b)

1. Article 15(1)(c) prescribes that the transparency report shall include meaningful and comprehensible information about the content moderation engaged in at the providers’ own initiative.

2. Article 15(1)(e) prescribes that the transparency report shall include information on any use made of automated means for the purpose of content moderation, including a qualitative description, a specification of the precise purposes, and any safeguards applied.

3. Article 42(2)(a) prescribes that the transparency report shall include information on the human resources that the provider of very large online platforms dedicates to content moderation in respect of the service offered in the Union. Article 42(2)(b) prescribes that the transparency report shall include the qualifications and linguistic expertise of the persons carrying out the activities referred to in Article 42(2)(a), as well as the training and support given to such staff.

4. Column	Instructions
   A	Applicability This column indicates the type of service providers to which the corresponding requirement is applicable.
   B	Service This column must indicate the name of the service.
   C	Reporting period This column must indicate the reporting period.
   D	Indicator This column outlines which indicator this row corresponds to.
   E	Value This column must indicate the values of the requested indicator. Values should be limited to maximum 5 000 characters.

5. Indicator	Instructions
   Summary of the content moderation engaged in at the providers’ own initiative	This field must contain a summary of the content moderation the provider has engaged in during the reporting period on its own initiative. This summary must, as a minimum, include a description of the types of restrictions applied by the provider. In case the provider makes use of soft moderation restrictions, such as the attachment of labels or warnings to certain information, an outline of these policies must also be included. This field must provide meaningful information regarding any substantive changes that alter how reported numbers are calculated or defined or that would have changed the previously-reported numbers.
   Meaningful and comprehensible information regarding content moderation engaged in at the providers’ own initiative	This field must provide meaningful and comprehensible information regarding the detection methods the provider has used to detect information that is allegedly illegal or incompatible with the provider’s terms and conditions, as well as the methods used for actions that flow from detection. More specifically, the field must set out a measure of exposure to illegal or incompatible content on the service for the reporting period, such as the percentage of all content views and/or impressions of content that is either illegal or incompatible. Moreover, providers must indicate, where applicable, an estimate of the average views or reach of illegal and incompatible content before any content moderation action takes place.
   Qualitative description of the automated means	This field must provide a qualitative description of the automated means used for the purpose of content moderation as applied by the provider, including a qualitative description of the parameters set for such automated means.
   Qualitative description of indicators of accuracy and possible rate of error of automated means	The field must provide a qualitative description of the indicators of accuracy of the automated means used for content moderation, namely the accuracy, precision and recall for automatically removed content. This field must also include a description of the input criteria that produce these indicators and the methodology used to calculate such indicators. Where possible, providers should include a description of how accuracy and error indicators vary in different control groups, such as demographic categories or types of products. This field may also provide additional information on the accuracy of human reviewers involved in content moderation. Examples of indicators that may be outlined in this field include: sensitivity, recall, hit rate, or true positive rate specificity, selectivity, or true negative rate precision or positive predictive value negative predictive value miss rate or false negative rate fall-out or false positive rate false discovery rate false omission rate.
   Specification of the precise purposes to apply automated means	This field must provide the specification of the precise purposes outlined by the provider to apply automated means during any parts of the content moderation process, such as a description of which identified risks are addressed by the use of automated means.
   Safeguards applied to the use of automated means	This field must indicate the safeguards that the provider applied alongside the use of automated means in the content moderation process.
   High-level description of the content moderation governance structure	This field must contain a high-level description of the governance structure of the service provider. Providers of very large online platforms are encouraged to specify where the content moderation or trust and safety functions fit into their governance structure and how moderation decisions are made within, or in cooperation with those functions.
   Qualifications of the human resources dedicated to content moderation	This field must provide information on the qualifications of the staff dedicated to content moderation, including the level as defined by the European Qualifications Framework.
   Training given to human resources dedicated to content moderation	This field must provide information on the type, frequency and content of the training given to the staff dedicated to content moderation.
   Support given to human resources dedicated to content moderation	This field must provide information on the support, including mental and physical, at the disposal of the staff dedicated to content moderation.
   Methodology used to compute the number of human resources dedicated to content moderation	This field must provide information on the methodology which the provider relied upon to compute the number of human resources dedicated to content moderation.