(27)In order to ensure the consistent harmonisation of supervisory reporting obligations, power should be delegated to the Commission to adopt regulatory technical standards by means of delegated acts pursuant to Article 290 TFEU in accordance with Articles 10 to 14 of Regulation (EU) No 1095/2010 to set out the contents, forms and procedures to standardise the supervisory reporting process by AIFMs, thus replacing the reporting template laid down in the delegated act adopted pursuant to Article 24 of Directive 2011/61/EU, as well as the reporting frequency and timing. As regards information to be reported on delegation arrangements, the regulatory technical standards should remain limited to setting out the appropriate level of standardisation of the information to be reported. The regulatory technical standards should not add any elements that are not provided for in Directive 2011/61/EU.