Commission Implementing Regulation (EU) 2020/1208 of 7 August 2020 on structure, format, submission processes and review of information reported by Member States pursuant to Regulation (EU) 2018/1999 of the European Parliament and of the Council and repealing Commission Implementing Regulation (EU) No 749/2014 (Text with EEA relevance)

| --- | --- | --- | --- | --- | --- | | 1 | TRANSFORMATION B0 | Specific CO2 emissions of public and auto-producer power plants, t/TJ | CO2 emissions from public and auto-producer thermal power stations, kt | CO2 emissions from all fossil fuel combustion for gross electricity and heat production by public and auto-producer thermal power and combined heat and power plants. Emissions from heat only plants are not included. | | | All products – output by public and auto-producer thermal power stations, PJ | Gross electricity produced and any heat sold to third parties (combined heat and power plants - CHP) by public and auto-producer thermal power and combined heat and power plants. Output from heat only plants is not included. Public thermal plants generate electricity (and heat) for sale to third parties, as their primary activity. They may be privately or publicly owned. Auto-producer thermal power stations generate electricity (and heat) wholly or partly for their use as an activity, which supports their primary activity. The gross electricity generation is measured at the outlet of the main transformers, i.e. the consumption of electricity in the plant auxiliaries and in transformers is included. (source: energy balance) | | | | | | 2 | TRANSFORMATION E0 | Specific CO2 emissions of auto-producer plants, t/TJ | CO2 emissions from auto-producers, kt | CO2 emissions from all fossil fuel combustion for gross electricity and heat production by auto-producer thermal power and combined heat and power plants. | | | All products output by auto-producer thermal power stations, PJ | Gross electricity produced and any heat sold to third parties (combined heat and power - CHP) by auto-producer thermal power and combined heat and power plants. Auto-producer thermal power stations generate electricity (and heat) wholly or partly for their use as an activity, which supports their primary activity. The gross electricity generation is measured at the outlet of the main transformers, i.e. the consumption of electricity in the plant auxiliaries and in transformers is included (source: energy balance). | | | | | | 3 | INDUSTRY A1.1 | Total CO2 intensity - iron and steel industry, t/million euro | Total CO2 emissions from iron and steel, kt | CO2 emissions from combustion of fossil fuels in manufacture of iron and steel including combustion for the generation of electricity and heat (IPCC source category 1A2a), from the iron and steel production process (IPCC source category 2C1) and from ferroalloys production process (IPCC source category 2C2). | | | Gross value-added - iron and steel industry, billion Euro | Gross value added at constant 2016 prices in manufacture of basic iron and steel and of ferro-alloys (NACE 27.1), manufacture of tubes (NACE 27.2), other first processing of iron and steel (NACE (27.3), casting of iron (NACE 27.51) and casting of steel (NACE 27.52). (source: National Accounts) | | | | | | 4 | INDUSTRY A1.2 | Energy-related CO2 intensity — chemical industry, t/million euro | Energy-related CO2 emissions chemical industries, kt | CO2 emissions from combustion of fossil fuels in manufacture of chemicals and chemical products including combustion for the generation of electricity and heat (IPCC source category 1A2c). | | | gross value added — chemical industry, billion Euro | Gross value added at constant 2016 prices in manufacture of chemicals and chemical products (NACE 24) (source: National Accounts) | | | | | | 5 | INDUSTRY A1.3 | Energy-related CO2 intensity — glass, pottery and building materials industry, t/million euro | Energy-related CO2 emissions glass, pottery and building materials, kt | CO2 emissions from combustion of fossil fuels in manufacture of non-metallic mineral products (NACE 26) including combustion for the generation of electricity and heat. | | | gross value added — glass, pottery and buildings material industry, billion Euro | Gross value added at constant 2016 prices in manufacture of non-metallic mineral products (NACE 26) (source: National Accounts) | | | | | | 6 | INDUSTRY A1.4 | Energy-related CO2 intensity — food, drink and tobacco industry, t/million euro | Energy-related CO2 emissions from food, drink and tobacco industry, kt | CO2 emissions from combustion of fossil fuels in manufacture of food products and beverages and tobacco products including combustion for the generation of electricity and heat (IPCC source category 1A2e). | | | gross value-added — food, drink and tobacco industry, billion Euro | Gross value added at constant 2016 prices in manufacture of food products and beverages (NACE 15) and tobacco products (NACE 16) (source: National Accounts) | | | | | | 7 | INDUSTRY A1.5 | Energy-related CO2 intensity — paper and printing industry, t/million euro | Energy-related CO2 emissions paper and printing, kt | CO2 emissions from combustion of fossil fuels in manufacture of pulp, paper and paper products and publishing, printing and reproduction of recorded media including emissions from combustion for the generation of electricity and heat (IPCC source category 1A2d) | | | Gross value-added — paper and printing industry, billion Euro | Gross value added at constant 2016 prices in manufacture of pulp, paper and paper products (NACE 21) and publishing, printing and reproduction of recorded media (NACE 22) (source: National Accounts) | | | | | | 8 | HOUSEHOLDS A0 | Specific CO2 emissions of households for space heating, kg/m² | CO2 emissions of households for space heating, kt | CO2 emissions from fossil fuel combustion for space heating in households. | | | surface area of permanently occupied dwellings, million m² | Total surface area of permanently occupied dwellings | | | | | | 9 | SERVICES B0 | Specific CO2 emissions of commercial and institutional sector for space heating, kg/m² | CO2 emissions from space heating in commercial and institutional, kt | CO2 emissions from fossil fuel combustion for space heating in commercial and institutional buildings in the public and private sectors. | | | Surface area of services buildings, million m² | Total surface area of services buildings (NACE 41, 50, 51, 52, 55, 63, 64, 65, 66, 67, 70, 71, 72, 73, 74, 75, 80, 85, 90, 91, 92, 93, 99) | | | | | | 10 | TRANSPORT B0 | Specific diesel related CO2 emissions of passenger cars, g/km | CO2 emissions of diesel-driven passenger cars, kt | CO2 emissions from the combustion of diesel for all transport activity with passenger cars (IPCC source category 1A3bi only diesel) | | | Number of kilometres of diesel-driven passenger cars, billion km | Number of vehicle kilometres of total diesel-driven passenger cars licensed to use roads open to public traffic. (source: transport statistics) | | | | | | 11 | TRANSPORT B0 | Specific petrol related CO2 emissions of passenger cars, g/km | CO2 emissions of petrol-driven passenger cars, kt | CO2 emissions from the combustion of petrol for all transport activity with passenger cars (IPCC source category 1A3bi only petrol) | | | Number of kilometres of petrol-driven passenger cars, billion km | Number of vehicle kilometres of total petrol-driven passenger cars licensed to use roads open to public traffic. (source: transport statistics) | | | | |

Notation: x = reporting year

Notes:

(¹)Member States shall report numerator and denominator, if not included in the CRT.

(²)Member States shall follow this guidance. If they cannot follow exactly this guidance or if numerator and denominator are not entirely consistent, Member States shall clearly indicate this.

(³)The references to IPCC source categories refer to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories.

(⁴)One billion means one thousand millions.

ANNEX XII

| Category ⁽¹⁾ | CO2 emissions | | | |

| --- | --- | --- | --- | --- | | Greenhouse gas inventory emissions [kt] ⁽³⁾ | Verified emissions under Directive 2003/87/EC [kt] ⁽³⁾⁽⁵⁾ | Ratio in % (Verified emissions/inventory emissions) ⁽³⁾ | Comment ⁽²⁾ | | | 1.A  Fuel combustion activities, total | | | | | | 1.A  Fuel combustion activities, stationary combustion | | | | | | 1.A.1  Energy industries | | | | | | 1.A.1.a  Public electricity and heat production | | | | | | 1.A.1.b  Petroleum refining | | | | | | 1.A.1.c  Manufacture of solid fuels and other energy industries | | | | | | Iron and steel (for GHG inventory combined CRT categories 1.A.2.a+ 2.C.1 + 1.A.1.c and other relevant CRT categories that include emissions from iron and steel (e.g. 1A1a, 1B1) ⁽⁴⁾) | | | | | | 1.A.2.  Manufacturing industries and construction | | | | | | 1.A.2.a  Iron and steel | | | | | | 1.A.2.b  Non-ferrous metals | | | | | | 1.A.2.c  Chemicals | | | | | | 1.A.2.d  Pulp, paper and print | | | | | | 1.A.2.e  Food processing, beverages and tobacco | | | | | | 1.A.2.f  Non-metallic minerals | | | | | | 1.A.2.g  Other | | | | | | 1.A.3.  Transport | | | | | | 1.A.3.e  Other transportation (pipeline transport) | | | | | | 1.A.4  Other sectors | | | | | | 1.A.4.a  Commercial/Institutional | | | | | | 1.A.4.c  Agriculture/Forestry/Fisheries | | | | | | 1.B  Fugitive emissions from Fuels | | | | | | 1.C  CO2 Transport and storage | | | | | | 1.C.1  Transport of CO2 | | | | | | 1.C.2  Injection and storage | | | | | | 1.C.3  Other | | | | | | 2.A  Mineral products | | | | | | 2.A.1  Cement production | | | | | | 2.A.2  Lime production | | | | | | 2.A.3  Glass production | | | | | | 2.A.4  Other process uses of carbonates | | | | | | 2.B  Chemical industry | | | | | | 2.B.1  Ammonia production | | | | | | 2.B.3  Adipic acid production (CO2) | | | | | | 2.B.4  Caprolactam, glyoxal and glyoxylic acid production | | | | | | 2.B.5  Carbide production | | | | | | 2.B.6  Titanium dioxide production | | | | | | 2.B.7  Soda ash production | | | | | | 2.B.8  Petrochemical and carbon black production | | | | | | 2.C  Metal production | | | | | | 2.C.1  Iron and steel production | | | | | | 2.C.2  Ferroalloys production | | | | | | 2.C.3  Aluminium production | | | | | | 2.C.4  Magnesium production | | | | | | 2.C.5  Lead production | | | | | | 2.C.6  Zinc production | | | | | | 2.C.7  Other metal production | | | | |

| Category ⁽¹⁾ | N2O emissions | | | |

| --- | --- | --- | --- | --- | | Greenhouse gas inventory emissions [kt CO2eq] ⁽³⁾ | Verified emissions under Directive 2003/87/EC [kt CO2eq] ⁽³⁾⁽⁵⁾ | Ratio in % (Verified emissions/inventory emissions) ⁽³⁾ | Comment ⁽²⁾ | | | 2.B.2  Nitric acid production | | | | | | 2.B.3  Adipic acid production | | | | | | 2.B.4  Caprolactam, glyoxal and glyoxylic acid production | | | | | | Category ⁽¹⁾ | PFC emissions | | | | | Greenhouse gas inventory emissions [kt CO2eq] ⁽³⁾ | Verified emissions under Directive 2003/87/EC [kt CO2eq] ⁽³⁾⁽⁵⁾ | Ratio in % (Verified emissions/inventory emissions) ⁽³⁾ | Comment ⁽²⁾ | | | 2.C.3  Aluminium production | | | | | | Notation: x = reporting year Notes: (¹)  The allocation of verified emissions to disaggregated inventory categories at four digit level must be reported where such allocation of verified emissions is possible and emissions occur. The following notation keys should be used: NO = not occurring; IE = included elsewhere; C = confidential; Negligible = small amount of verified emissions may occur in respective CRT category, but amount is < 5 % of the category. (²)  The column comment should be used to give a brief summary of the checks performed and if a Member State wants to provide additional explanations with regard to the allocation reported. (³)  Data to be reported up to one decimal point for kt and % values. (⁴)  To be filled on the basis of combined CRT categories pertaining to ‘Iron and Steel’, to be determined individually by each Member State; the stated formula is for illustration purposes only. (⁵)  In accordance with the scope set out in Article 2(1) of Directive 2003/87/EC of activities listed in Annex I to that Directive other than aviation activities, ‘maritime transport’ activities and activities only listed in that Annex for the purposes of Articles 14 and 15 of that Directive. CO2 emissions from the use of any biomass in stationary installations under Directive 2003/87/EC are accounted for as zero for the purposes of this Annex. | | | | |

ANNEX XIII

Reporting on consistency of the reported data on air pollutants pursuant to Article 15

Notes:

(¹)Emissions reported in GHG inventory minus emissions reported in NEC inventory

(²)Difference in kt divided by emissions reported in GHG inventory

(³)Data to be reported up to one decimal point for kt and % values

ANNEX XIV

Reporting on consistency with energy statistics pursuant to Article 17(2)

Notes:

(¹)Apparent consumption reported in GHG inventory minus apparent consumption using data reported pursuant to Regulation (EC) No 1099/2008

(²)Absolute difference divided by apparent consumption reported in GHG inventory

(³)Data to be reported up to one decimal point for TJ and % values

ANNEX XV

Reporting on greenhouse gas emissions covered by Regulation (EU) 2018/842 (ESR) pursuant to Article 19

⁽¹⁾

| A | | X-2 | X-3 ⁽²⁾ | X-4 ⁽³⁾ | X-5 ⁽⁴⁾ | X-6 ⁽⁵⁾ |

| --- | --- | --- | --- | --- | --- | --- | | B | Greenhouse gas emissions | kt CO2eq | kt CO2eq | kt CO2eq | kt CO2eq | kt CO2eq | | C | Total greenhouse gas emissions without LULUCF⁽⁶⁾ | | | | | | | Ca | Negative emissions from CO2 captured from biomass combustion and transferred to long-term storage plus biogenic CO2 captured from industrial processes and transferred to long-term storages | | | | | | | D | Total verified emissions from stationary installations under Directive 2003/87/EC ⁽⁷⁾ | | | | | | | E | CO2 emissions from 1.A.3.a civil aviation | | | | | | | F | Total ESR emissions (= C-Ca-D-E) | | | | | | | G | Annual Emission Allocation as defined in the Implementing Act pursuant to Art. 4(3) of Regulation (EU) 2018/842 | | | | | | | H | Difference between AEA allocation and reported total ESR emissions (= G-F) | | | | | | | Notation: x = reporting year Notes: (¹)  Reporting is obligatory in the years 2027 and 2032; reporting is optional in the years 2023, 2024, 2025, 2026, 2028, 2029, 2030 and 2031. (²)  Reporting on emissions of year X-3 is not applicable in the years 2023 and 2028. (³)  Reporting on emissions of year X-4 is not applicable in the years 2023, 2024, 2028 and 2029. (⁴)  Reporting on emissions of year X-5 is not applicable in the years 2023, 2024, 2025, 2028, 2029 and 2030. (⁵)  Reporting on emissions of year X-6 is not applicable in the years 2023, 2024, 2025, 2026, 2028, 2029, 2030 and 2031. (⁶)  Total greenhouse gas emissions for the geographical scope of the Union, including indirect CO2 emissions if reported, and consistent with total greenhouse gas emissions without LULUCF as reported in the respective summary table of the CRT for the same year. (⁷)  In accordance with the scope set out in Article 2(1) of Directive2003/87/EC of activities listed in Annex I to that Directive other than aviation activities, ‘maritime transport’ activities and activities only listed in that Annex for the purposes of Articles 14 and 15 of that Directive. CO2 emissions from the use of any biomass in stationary installations under Directive 2003/87/EC are accounted for as zero for the purposes of this Annex. The data reported here shall be consistent with verified emissions as accounted for in the EU transaction log referred to in Article 20 of Directive 2003/87/EC by 18:30 on 8 January and 8 March for the preliminary inventory reports submission and the final inventory reports submission respectively. | | | | | | |

ANNEX XVI

Reporting on summary information on concluded transfers in accordance with Regulation 2018/841 pursuant to Article 20

| Information on transfers concluded in the year X-1 (¹) | |

| --- | --- | | Part 1: Overview of transfers concluded in the year X-1 | | | Number of transfers | | | Total amount sold by the reporting Member State in the year X-1 (t CO2eq) | | | Total amount acquired by the reporting Member State in the year X-1 (t CO2eq) | | | Part 2: Information related to specific transfers | | | Transfer 1 (²) | | | Transferred quantity (t CO2eq) | | | Affected accounting period (³) | | | Transferring Member State | | | Acquiring Member State | | | Price per t CO2eq | | | Date of the transfer agreement | | | Year of the expected transaction in the registry | | | Other information (such as related mitigation projects or programmes) | |

Notation X = reporting year

Notes:

(¹)Exceptionally, reporting in the first reporting year 2023 should cover also all transfers under Regulation (EU) 2018/841 concluded before 2022.

(²)Replicate for the number of transfers that occurred in the year X-1.

(³)Please select the 2021-2025 accounting period or the 2026-2030 accounting period.

ANNEX XVII

Reporting on summary information on concluded transfers in accordance with Regulation (EU) 2018/842 pursuant to Article 21

Table 1: Reporting on summary information on concluded transfers in accordance with Regulation (EU) 2018/842 pursuant to Article 21(1)

| Information on transfers concluded in the year X-1 (¹) | | |

| --- | --- | --- | | Part 1: Overview of transfers concluded in the year X-1 | | | | | Number of transfers | | | | Total quantity of Annual Emission Allocation Units (AEAs) sold by the reporting Member State in the year X-1 | | | | Total quantity of Annual Emission Allocation Units (AEAs) bought by the reporting Member State in the year X-1 | | | Part 2: Information related to specific transfers | | | | | Transfer 1 (²) | | | | Quantity of Annual Emission Allocation units (AEAs) | | | | Source year (³) of the transferred AEAs (⁴) | | | | Transferring Member State | | | | Acquiring Member State | | | | Price per AEA | | | | Date of the transfer agreement | | | | Year of the expected transaction in the registry | | | | Other information (such as related mitigation projects or programmes) | |

Notation: X = reporting year

Notes:

(¹)A concluded transfer means a concluded agreement to transfer Annual Emission Allocations between two or more Member States.

Exceptionally, reporting in the first reporting year 2023 should cover also all transfers under Regulation (EU) 2018/842 concluded before 2022.

(²)Replicate part 2 for the number of transfers that were concluded in the year X-1 and not yet previously reported pursuant to Article 26(3).

(³)The year of the debited compliance account of the transferring Member State.

(⁴)The source year is only to be reported in the report of a transferring Member State. Acquiring Member States reporting on concluded transfers do not need to report the source year.

Table 2: Reporting on summary information on concluded transfers in accordance with Regulation (EU) 2018/842 pursuant to Article 21(2) (^*1)

| Information on transfers concluded since 1^st January of the year X respectively since the previous monthly report submitted pursuant to Article 21(2) | | |

| --- | --- | --- | | Part 1: Overview of transfers concluded during the period covered by the report | | | | | Number of transfers | | | Part 2: Information related to specific transfers during the period covered by the report | | | | | Transfer 1 (¹) | | | | Quantity of Annual Emission Allocation units (AEAs) | | | | Source year (²) of the transferred AEAs (³) | | | | Transferring Member State | | | | Acquiring Member State | | | | | | | | Date of the transfer agreement | | | | Year of the expected transaction in the registry | | | | Other information (such as related mitigation projects or programmes) | |

Notation: x = reporting year

Notes:

(¹)Replicate part 2 for the number of transfers that were concluded since 1st January of the year X, respectively since the previous monthly report submitted.

(²)The year of the debited compliance account of the transferring Member State.

(³)The source year is only to be reported in the report of a transferring Member State. Acquiring Member States reporting on concluded transfers do not need to report the source year.

ANNEX XVIII

Reporting information on intended use of flexibilities pursuant to Article 22

Notes:

(¹)Sum of specific intended transfer categories reported in Part 2 and Part 3.

(²)Replicate part 2 for the number of intended transfer categories to other Member States (e.g. different types and source years).

(³)The year of the debited compliance account of the transferring Member State.

(⁴)Member States shall differentiate here transfers pursuant to the two types Article 5(4) and (5).

(⁵)Replicate part 3 for the number of intended transfer categories from other Member States (e.g. different compliance years).

(⁶)The year of the targeted compliance account of the acquiring Member State.

Notes:

(¹)Sum of specific intended LULUCF compliance transfers reported in Part 2.

(²)Replicate part 2 for each of the intended LULUCF compliance transfers, e.g. differentiated by removal year.

(³)The year of the targeted compliance account, as referred to in Article 7(1) of Regulation (EU) 2018/842.

ANNEX XIX

Reporting on the use of revenues from transfers pursuant to Article 23

| | | Total amount disbursed in the year X-1 | Of which amount disbursed in year X-1 and reported as committed in years before X-1 | Total amount committed, but not disbursed, in the year X-1 | Equivalent financial value used in the year X-1 (²) | | | | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 2 | Use of revenues generated from AEA transfers in year X-1 | 1 000 Euros | 1 000 in domestic currency, if applicable (¹) | 1 000 Euro | 1 000 in domestic currency, if applicable (¹) | 1 000 Euros | 1 000 in domestic currency, if applicable (¹) | 1 000 Euros | 1 000 in domestic currency, if applicable (¹) | Comments e.g. explain gaps, qualitative information on specific uses if quantitative information is not available and any other accompanying information | | 3 | A | B | C | D | E | | | | | F | | 4 | Total amount of revenues from AEA transfers or equivalent financial value used in year X-1 to tackle climate change in the Union or in third countries | Sum of B5+B6 | Sum of C5+C6 | | | | | | | | | 5 | Of which amount used in year X-1 to tackle climate change in the Union (if data are available for separate reporting) | | | | | | | | | | | 6 | Of which amount used in year X-1 to tackle climate change in third countries (if data are available for separate reporting) | | | | | | | | | |

Notation: x = reporting year

Notes:

(¹)An average annual exchange rate for the year X-1 or the real exchange rate applied to the amount disbursed is to be used for the currency conversion.

(²)By reporting ‘equivalent financial value’ in Table 1, the Member State indicates that all values reported in Table 2-3 also represent equivalent financial value.

| 1 | Member State(s) where the revenues were used | Purpose for which revenues were used | Short description | Amount for the year X-1 | Status (³) | Type of use (⁴) | Financial instrument (⁵) | Implementing Agency | Comments | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 2 | Select one or several Member State(s) | e.g. programme, activity, action or project title | Including reference to online source of more detailed description, if available | 1 000 Euros | 1 000 Domestic Currency (²) | | Committed (e.g. planned to be used) but not disbursed/ disbursed | Select type of use | Select type of Financial instrument | e.g. responsible ministry | e.g. explain gaps, qualitative information on specific uses if quantitative information is not available and any other accompanying information | | 3 | | A | B | C | D | | E | F | G | H | I | | 4 | | | | | | | Choose an item. | Choose an item. | Choose an item. | | | | 5 | | | | | | | Choose an item. | Choose an item. | Choose an item. | | | | (Add rows as necessary) | | | | | | | | | | | | | 6 | Total amount of revenues or equivalent financial value used | Sum of column C | Sum of column D | | | | | | | | |

Notation: x = reporting year

Notes:

(¹)This Table shall only be reported if applicable.

(²)An average annual exchange rate for the year X-1 or the real exchange rate applied to the amount disbursed shall be used for the currency conversion.

(³)Member States shall provide the definitions used for ‘commitment’ and ‘disbursement’ as part of their report. If part of the reported amount is committed and another part disbursed related to a specific programme/project, two separate rows should be used. If Member States are not able to distinguish between committed and disbursed amounts, the most appropriate category should be selected for the reported amounts. Consistent definitions should be used across the Tables.

Generally, ‘committed’ AEA transfer revenues are those which have been legally committed to be used for climate and energy purposes, but in some cases may not have yet been spent at the time of reporting. ‘Disbursed’ AEA transfer revenues are those which have been spent at the time of reporting. However, in some cases, ‘Commitment’ can refer to revenues that are only preliminarily planned to be used and ‘disbursement’ are those which have been transferred to a specific State Agency for a specific purpose or to a regional government.

(⁴)Types of use to be selected:

— funding of research and development and demonstration projects for reducing emissions and for adaptation;

— funding of initiatives within the framework of the European Strategic Energy Technology Plan and the European Technology Platforms;

— development of renewable energies to meet the commitment of the Union to using 32 % renewable energies by 2030;

— development of other technologies contributing to the transition to a safe and sustainable low-carbon economy;

— development of technologies that help meet the commitment of the Union to increase energy efficiency by 32,5 % by 2030; — forestry sequestration in the Union;

— environmentally safe capture and geological storage of CO2;

— encouragement of a shift to low-emission and public forms of transport;

— finance research and development in energy efficiency and clean technologies;

— measures intended to increase energy efficiency and insulation or to provide financial support in order to address social aspects in lower and middle income households;

— coverage of administrative expenses of the management of the ETS scheme;

— other reduction of greenhouse gas emissions;

— adaptation to the impacts of climate change;

— other domestic uses.

Member States shall avoid double counting of amounts in this Table. If a specific use fits to several types of uses, several types can be selected; however, the amount indicated is not to be multiplied but additional rows for types of uses are to be linked with one entry field for that amount.

Several categories may be selected if several financial instruments are relevant for the reported programme or project.

| 1 | | Amount committed in the year X-1 (²) | Amount disbursed in the year X-1 (²) | Comments | | |

| --- | --- | --- | --- | --- | --- | --- | | 2 | Use of revenues from AEA transfers (or the equivalent in financial value) for international purposes | 1 000 Euros | 1 000 Domestic currency, if applicable (³) | 1 000 Euros | 1 000 Domestic currency, if applicable (³) | e.g. explain gaps, qualitative information on specific uses if quantitative information is not available and any other accompanying information (⁴) | | 3 | A | C | D | E | F | G | | 4 | Total amount used for supporting third countries other than developing countries | | | | | | | 5 | Total amount used supporting developing countries | | | | | |

Notation: x = reporting year

Notes:

(¹)Member States shall avoid double counting of amounts in this Table. If a specific use fits into several rows, the most appropriate one is to be chosen and the respective amount must be only entered once. Accompanying textual information could further explain such allocation decisions, if necessary.

(²)This Table shall only be reported if applicable.

(³)An average annual exchange rate for the year X-1 or the real exchange rate applied to the amount disbursed is to be used for the currency conversion.

(⁴)Member States shall provide the definitions used for ‘commitment’ and ‘disbursement’ as part of their report. If part of the reported amount is committed and another part disbursed related to a specific programme/project, two separate rows should be used. If Member States are not able to distinguish between committed and disbursed amounts, the appropriate category should be selected for the reported amounts. Consistent definitions shall be used across the Tables.

| 1 | | Amount for the year X-1 | Status (²) | Type of support (³) | Financial instrument (⁴) | Sector (⁵) | Comments | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 2 | Use of revenues from AEA transfers to support developing countries through multilateral channels (⁶) (⁷) | 1 000 Euros | 1 000 Domestic Currency (⁸) | | to be selected: committed/ disbursed | to be selected: mitigation, adaptation, cross-cutting, other, information not available | to be selected: grant, concessional loan, non-concessional loan, equity, other, information not available | to be selected: energy, transport, industry, agriculture, forestry, water and sanitation, cross-cutting, other, information not available | e.g. explain gaps, qualitative information on specific uses if quantitative information is not available and any other accompanying information | | 3 | A | B | C | | E | F | G | H | I | | 4 | Total amount for supporting developing countries through multilateral channels | Sum of Column B | Sum of Column C | | | | | | | | 5 | of which used, if applicable, via multilateral funds | | | | | | | | | | 6 | Global Energy Efficiency and Renewable Energy Fund (GEEREF) | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 7 | Adaptation Fund under the UNFCCC | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 8 | Special Climate Change FUND (SCCF) under the UNFCCC | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 9 | Green Climate Fund under the UNFCCC | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 10 | Least Developed Countries Fund | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 11 | UNFCCC Trust Fund for Supplementary Activities | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 12 | For multilateral support to REDD+ activities | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 13 | Other multilateral climate-related funds (please specify) | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 14 | of which used, if applicable, via multilateral financial institutions | | | | | | | | | | 15 | Global Environmental Facility | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 16 | World Bank (⁹) | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 17 | International Finance Corporation (⁹) | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 18 | African Development Bank (⁹) | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 19 | European Bank for Reconstruction and Development (⁹) | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 20 | Inter-American Development Bank (⁹) | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 21 | Other multilateral financial institutions or support programmes, please specify (⁹) | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | |

Notation: x = reporting year

Notes:

(¹)This Table is only to be reported if applicable.

(²)Information on the status shall be provided where available at disaggregate level. Member States should provide the definitions used for ‘commitment’ and disbursement’ as part of their report. If Member States are not able to distinguish between committed and disbursed amounts, the appropriate category should be selected for the reported amounts.

(³)To be reported if such information is available for multilateral fund or banks. ‘Information not available’ can only be selected if there is absolutely no information available for the respective row.

(⁴)The appropriate financial instrument shall be chosen. Several categories can be selected if several financial instruments are relevant for the respective row. Mostly grants are provided to multilateral institutions and other categories may not frequently be applicable. However more categories are used to achieve consistency with reporting requirements for biennial reports under the UNFCCC. ‘Information not available’ can only be selected if there is absolutely no information available for the respective row.

(⁵)Several applicable sectors can be selected. Member States may report sectoral distribution if such information is available. ‘Information not available’ should only be selected if there is absolutely no information available for the respective row.

(⁶)Member States shall avoid double counting of amounts in this Table. If a specific use fits into several rows, the most appropriate one is to be chosen and the respective amount shall be only entered once. Accompanying textual information could further explain such allocation decisions, if necessary.

(⁷)The notation key ‘information not available’ may be used if there is absolutely no information available for the respective cells.

(⁸)An average annual exchange rate for the year X-1 or the real exchange rate applied to the amount disbursed shall be used for the currency conversion.

(⁹)Only financial support provided which is climate-specific as e.g. indicated by CDC DAC indicators should be entered in this Table.

| 1 | Programme, activity, action or project title | Recipient country/region | Amount for the year X-1 | Status (³) | Type of support (⁴) | Sector (⁵) | Financial instrument (⁶) | Implementing Agency | Comments | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 2 | | | 1 000 Euros | 1 000 Domestic currency (⁷) | Tick if reporting ‘equivalent in financial value’ | to be selected: Committed/ disbursed | to be selected: Mitigation, Adaptation, REDD+, Cross- cutting, Other, information not available | to be selected: energy, transport, industry, agriculture, forestry, water and sanitation, cross-cutting, other, information not available | to be selected: grant, concessional loan, non-concessional loan, equity, direct project investments, investment funds, fiscal support policies, financial support policies, other, information not available | E.g. government ministry | e.g. explain gaps, qualitative information on specific uses if quantitative information is not available and any other accompanying information | | 3 | A | B | C | D | E | F | G | H | I | J | K | | 4 | | | | | ■ | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | | (Add rows as necessary) | | | | | | | | | | | | | 5 | Total amount for supporting developing countries through bilateral channels or regional support | | Sum of Column D | Sum of Column D | ■ | | | | | | |

Notation: x = reporting year

Notes:

(¹)Member States shall avoid double counting of amounts in this Table. If a specific use would fits into several rows, the most appropriate one shall be chosen and the respective amount shall be only entered once. Accompanying textual information could further explain such allocation decisions, if necessary.

(²)This Table shall only be reported if applicable.

(³)Information on the status shall be provided at least in Table 3, and should be provided in this Table, where available at disaggregate level. If Member States are not able to distinguish between committed and disbursed amounts, the appropriate category should be selected for the reported amounts.

(⁴)Only financial support provided which is climate-specific as e.g. indicated by OECD DAC indicators should be entered in this Table.

(⁵)Several applicable sectors can be selected. Member States may report sectoral distribution if such information is available. ‘Information not available’ can only be selected if there is absolutely no information available for the respective row.

(⁶)The appropriate financial instrument shall be chosen. Several categories can be selected if several financial instruments are relevant for the respective row. ‘Information not available’ should only be selected if there is absolutely no information available for the respective row.

The notation key ‘information not available’ may be used if there is absolutely no information available for the respective cells.

(⁷)An average annual exchange rate for the year X-1 or the real exchange rate applied to the amount disbursed shall be used for the currency conversion.

ANNEX XX

| | Land Accounting Categories | NET EMISSIONS/REMOVALS ⁽¹⁰⁾ | Accounting parameters | Accounting quantity ⁽³⁾ | | | | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | 2021 | 2022 | 2023 | 2024 | 2025 | Total⁽²⁾ | | | | | | | | | | | | | | | | A | Mandatory accounting categories | | | | | | | | | | A.1 | Managed Forest land | | | | | | | | | | | thereof Forest land remaining Forest land | transferred from Table 1a | | | | | | | | | | thereof HWP from Managed forest land ⁽⁸⁾⁽⁹⁾ | transferred from Table 1a | | | | | | | | | | thereof HWP in the category of paper from Managed forest land ⁽⁸⁾⁽⁹⁾ | Transferred from Table 1a | | | | | | | | | | thereof Dead wood ⁽⁸⁾ | | | | | | | | | | | excluded emissions from natural disturbances ⁽⁴⁾ | | | | | | | | | | | excluded subsequent removals from land subject to natural disturbances ⁽⁵⁾ | | | | | | | | | | | Forest Reference Level (FRL) ⁽⁶⁾ | | | | | | | | | | | Technical correction(s) to FRL ⁽⁷⁾ | | | | | | | | | | | Forest management cap ⁽⁸⁾ | | | | | | | | | | A.2 | Afforested Land | transferred from Table 1a | | | | | | | | | | thereof HWP from Afforested land ^(9)(11) | | | | | | | | | | | excluded emissions from natural disturbances ⁽⁴⁾ | | | | | | | | | | | excluded subsequent removals from land subject to natural disturbances ⁽⁵⁾ | | | | | | | | | | A.3 | Deforested Land | transferred from Table 1a | | | | | | | | | A.4 | Managed Cropland ⁽¹⁾ | transferred from Table 1a | | | | | | | | | A.5 | Managed Grassland ⁽¹⁾ | transferred from Table 1a | | | | | | | | | B | Elected accounting categories | | | | | | | | | | B.1 | Managed Wetland (if elected) | transferred from Table 1a | | | | | | | | | | TOTAL | | | | | | | | | | Notes: (¹)  The Accounting Parameter for the categories managed cropland, managed grassland and/or managed wetland (if elected): average of the base period 2005-2009 in accordance with Article 7(1) to 7(3) of Regulation (EU) 2018/841. (²)  Cumulative net emissions and removals for all years of the compliance period reported in the current submission. (³)  The accounting quantity is the sum of total emissions and total removals on its territory in the land accounting categories referred to in Article 2 combined, as accounted in accordance with Regulation 2018/841. (⁴)  A Member State that has indicated their intent to apply the natural disturbance provisions may choose to exclude emissions from natural disturbances either at any time up to the end of the compliance period, c.f. Article 10 of Regulation (EU) 2018/841. (⁵)  Any subsequent removals on lands from which emissions from natural disturbances have been excluded is subtracted from the accounting quantity of the respective activity. (⁶)  Forest reference level as set out in the delegated act adopted pursuant to Article 8(8) and 8(9) of Regulation (EU) 2018/841, in kt CO2 eq per year. (⁷)  Technical corrections in accordance with Article 8(11) of Regulation 2018/841 and reported in kt CO2 eq per year. Member States are to report the technical corrections in 2027, but are encouraged to report this information, when data is available. (⁸)  In accordance with Article 8(2) no more than the equivalent of 3,5 % of the emissions of the Member State in its base year or period as specified in Annex III of Regulation 2018/841. Exceptions apply for Dead wood and Harvested Wood Products excluding the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841. (⁹)  These emissions are not included in the emissions of the pertinent accounted category (i.e. afforested land and managed forest land). Estimates for HWP are provided separately in accordance with Regulation 2018/841 Annex IV A.(d): the reference level shall include the carbon pool of harvested wood products, thereby providing a comparison between assuming instantaneous oxidation and applying the first-order decay function and half-life values. (¹⁰)  Emissions to be denoted as positive values (+), removals as negative values (-). | | | | | | | | | |

| Identification code of geographic location⁽²⁾ | IDENTIFICATION OF NATURAL DISTURBANCES EVENT | AREA SUBJECT TO NATURAL DISTURBANCES IN THE YEAR WHEN IT WAS FIRST REPORTED | EMISSIONS FROM AREAS SUBJECT TO NATURAL DISTURBANCES | Background level ⁽⁷⁾ | Margin ⁽⁷⁾ | Trigger test ⁽⁸⁾ | ACCOUNTING QUANTITIES | | | | | | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | Area subject to natural disturbances in the year when it was first reported | Area subject to natural disturbances in the inventory year | Total emissions ⁽⁴⁾ | Salvage Logging ⁽⁵⁾ | Emissions from natural disturbances ⁽⁶⁾ | Emissions in inventory year that can be exluded in the inventory year ⁽⁹⁾ | Subsequent removals in inventory year ⁽¹⁰⁾ | | | | | | | | | | | | | | | | | | | | | | | | | | Year of natural disturbances⁽³⁾ | Disturbance type | CO2 | CH4 | N2O | Emissions | Removals | | | | | | | | | | (kha) | (kt CO2 eq) | (kt CO2 eq) | (kt CO2 eq) | (Yes/No) | (kt CO2 eq) | | | | | | | | | | | Total for 2021 natural disturbances ^{(11), (12)} | Year: 2021 | Total for 2021 natural disturbances ^{(11), (12)} | | | | | | | | | | | | | | Total for 2022 natural disturbances ^{(11), (12)} | Year: 2022 | Total for 2022 natural disturbances ^{(11), (12)} | | | | | | | | | | | | | | Total for 2023 natural disturbances ^{(11), (12)} | Year: 2023 | Total for 2023 natural disturbances ^{(11), (12)} | | | | | | | | | | | | | | Total for 2024 natural disturbances ^{(11), (12)} | Year: 2024 | Total for 2024 natural disturbances ^{(11), (12)} | | | | | | | | | | | | | | Total for 2025 natural disturbances ^{(11), (12)} | Year: 2025 | Total for 2025 natural disturbances ^{(11), (12)} | | | | | | | | | | | | | | . | | | | | | | | | | | | | | | | Documentation box | | | | | | | | | | | | | | | | Parties shall provide detailed explanation on how the subsequent removals to be excluded from accounting are calculated in relevant annex of the NIR. Use this documentation box to provide references to relevant sections of the NIR if any additional details are needed to understand the content of this table. | | | | | | | | | | | | | | | | Documentation box | | | | | | | | | | | | | | | | Notes: (¹)  Reporting in this Table is required by Member States, who apply the provision to exclude emissions from natural disturbances in accordance with Article 10 of Regulation (EU) 2018/841. Member States are encouraged to provide this information on an annual basis, as relevant. (²)  Geographic location refers to the boundaries of the areas that encompass the lands subject to natural disturbances on Afforested Land and Managed Forest Land, separately. Information shall, as appropriate, be provided in the documentation box. Consideration of the need for geographically explicit data shall be made, in accordance with Part 3 of Annex V of Regulation (EU) 2018/1999. (³)  Year when the natural disturbance took place. (⁴)  The Member State shall report here emissions from natural disturbances. The values reported here should, as a minimum, be consistent with international reporting requirements, e.g. under the Paris Agreement. Regardless of the method used to estimate carbon stock changes, the Member State shall, as appropriate, provide information in the NIR on how CO2 emissions from natural disturbances were singled out. (⁵)  Emissions from salvage logging in the inventory year (information on how emissions from salvage logging have been estimated should be provided in the NIR). (⁶)  Emissions reported here shall not include salvage logging emissions. (⁷)  Information on the calculation of the background level and the margin should be provided in the NIR, including any recalculations made to the background level and the margin to maintain methodological consistency with the reported emissions. (⁸)  If emissions from natural disturbances exceed the background level plus the margin, if a margin is needed, this cell should report "yes". (⁹)  Emissions that can be excluded from the accounting in the inventory year equal "emissions from natural disturbances" minus the "background level". (¹⁰)  Member States shall document in the document box below, and in the NIR, how the subsequent removals to be excluded from accounting are calculated. Member States shall also document that the methodology used is consistent with that used for the background level and margin, if applied. Member States shall indicate in the documentation box where this information can be found in the NIR. (¹¹)  Disturbances shall be listed by year and type of disturbance (in this order, total estimate of the effect of the disturbances per year). Multiple natural disturbances events of the same type, such as fires due to a severe drought period, can be grouped provided that all relevant information is provided in the NIR or annexes to the NIR. Also in the case that an area is subject to multiple types of disturbances, additional information on how double-counting of emissions and removals is avoided should be provided in the NIR. Also in the case that the area is subject to disturbances in multiple years, additional information on how double counting of emissions and removals from these areas is avoided should be provided in the NIR. (¹²)  Member States shall report emissions from natural disturbances that occurred in the inventory year. Member States may also report delayed emissions from natural disturbances that have occurred in previous years, if consistent with the methodology used in the calculation of the background level. | | | | | | | | | | | | | | |

ANNEX XXI

Timescales for cooperation and coordination in preparing the Union greenhouse gas inventory report pursuant to Article 25(1)

| Element | Who | When | What |