"The right flaperon was probably at, or close to, the neutral position at the time it separated from the wing."
The release of the report comes as a team of international aviation and communications experts gather in Canberra to discuss the next stage of the search process.
The report from the Australian Transport Safety Bureau (ATSB), which is co-ordinating the search, is based on satellite data, flight simulations and a comprehensive analysis of debris which had drifted from the suspected crash site.
"Findings of the review will be released after the meeting," Transport Minister Darren Chester said in a statement.
"Australia, Malaysia, and China continue to work together to find MH370."
The search effort for MH370 has been combing a 120,000sq km area of seabed using underwater drones and sonar equipment deployed from specialist ships.
It is expected to draw to a close by the end of the year if it does not find credible new evidence.
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