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)

| --- | --- | --- | --- | --- | | Category ⁽¹⁾ | 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 | PFC emissions | PFC emissions | PFC emissions | | Category ⁽¹⁾ | 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. | 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. | 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. | 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. | 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. | 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. | 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. | 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. | 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. | 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. | 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) | *Information on transfers concluded in the year X-1* (¹) | | Part 1: Overview of transfers concluded in the year X-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 | 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) | *Information on transfers concluded in the year X-1* (¹) | *Information on transfers concluded in the year X-1* (¹) | | Part 1: Overview of transfers concluded in the year X-1 | Part 1: Overview of transfers concluded in the year X-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 | Part 2: Information related to specific transfers | Part 2: Information related to specific transfers | | | Transfer 1 (²) | 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) (²⁴)

| | | |

| --- | --- | --- | | Information on transfers concluded since 1^st January of the year X respectively since the previous monthly report submitted pursuant to Article 21(2) | Information on transfers concluded since 1^st January of the year X respectively since the previous monthly report submitted pursuant to Article 21(2) | 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 | Part 1: Overview of transfers concluded during the period covered by the report | 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 | Part 2: Information related to specific transfers during the period covered by the report | Part 2: Information related to specific transfers during the period covered by the report | | | Transfer 1 (¹) | 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

Table 1: Information on intended use of flexibilities referred to in paragraphs 4 and 5 of Article 5 of Regulation (EU) 2018/842

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.

Table 2: Information on intended use of the flexibility referred to in Article 7(1) of Regulation (EU) 2018/842

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

Table 1: Use of revenues from AEA transfers to tackle climate change in year X-1

| | | Total amount disbursed in the year X-1 | 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 | 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 | Total amount committed, but not disbursed, in the year X-1 | Equivalent financial value used in the year X-1 (²) | 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.

Table 2: Use of revenues from AEA transfers (or the equivalent in financial value) to tackle climate change in the Union (¹)

| 1 | Member State(s) where the revenues were used | Purpose for which revenues were used | Short description | Amount for the year X-1 | Amount for the year X-1 | 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) | (Add rows as necessary) | (Add rows as necessary) | (Add rows as necessary) | (Add rows as necessary) | (Add rows as necessary) | (Add rows as necessary) | (Add rows as necessary) | (Add rows as necessary) | (Add rows as necessary) | (Add rows as necessary) | (Add rows as necessary) | | 6 | Total amount of revenues or equivalent financial value used | Total amount of revenues or equivalent financial value used | 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.

Table 3: Use of revenues from AEA transfers (or the equivalent in financial value) to tackle climate change in third countries (¹) (²)

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

Table 4: Use of revenues from AEA transfers (or the equivalent in financial value) to support developing countries through multilateral channels (¹)

| 1 | | Amount for the year X-1 | Amount for the year X-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.

Table 5: Use of revenues from AEA transfers (or the equivalent in financial value) for bilateral or regional support to developing countries (¹) (²)

| 1 | Programme, activity, action or project title | Recipient country/region | Amount for the year X-1 | Amount for the year X-1 | 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) | (Add rows as necessary) | (Add rows as necessary) | (Add rows as necessary) | (Add rows as necessary) | (Add rows as necessary) | (Add rows as necessary) | (Add rows as necessary) | (Add rows as necessary) | (Add rows as necessary) | (Add rows as necessary) | (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

Reporting on accounted emissions and removals pursuant to Article 24

Table 1a:

Greenhouse gas emissions and removals in the LULUCF sector as reported in the national greenhouse gas inventory(¹)(²)(³)

| Part 1: LULUCF GHG emissions and removals on inventory and accounting category matching level | Part 1: LULUCF GHG emissions and removals on inventory and accounting category matching level | Part 1: LULUCF GHG emissions and removals on inventory and accounting category matching level | | Net emissions and removals separately for CO2, CH4, N2O (kt CO2eq) | Net emissions and removals separately for CO2, CH4, N2O (kt CO2eq) | Net emissions and removals separately for CO2, CH4, N2O (kt CO2eq) | Net emissions and removals separately for CO2, CH4, N2O (kt CO2eq) | Net emissions and removals separately for CO2, CH4, N2O (kt CO2eq) | Net emissions and removals separately for CO2, CH4, N2O (kt CO2eq) | Net emissions and removals (kt CO2eq) (calculated automatically) | Net emissions and removals (kt CO2eq) (calculated automatically) | Net emissions and removals (kt CO2eq) (calculated automatically) | Net emissions and removals (kt CO2eq) (calculated automatically) | Net emissions and removals (kt CO2eq) (calculated automatically) | Net emissions and removals (kt CO2eq) (calculated automatically) |