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)

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | Greenhouse gas source and sink sub-categories | Greenhouse gas source and sink categories | LULUCF Regulation Accounting subcategory | LULUCF Regulation Accounting category | 2021 | 2022 | 2023 | 2024 | 2025 | Total | 2021 | 2022 | 2023 | 2024 | 2025 | Total | | 4.A.1.  Forest land remaining forest land | 4.A  Forest land | Forest land remaining forest land | Managed forest land | | | | | | | | | | | | | | 4.A.2.1  Cropland converted to forest land | 4.A  Forest land | Cropland converted to forest land | Afforested land | | | | | | | | | | | | | | 4.A.2.2  Grassland converted to forest land | 4.A  Forest land | Grassland converted to forest land | Afforested land | | | | | | | | | | | | | | 4.A.2.3  Wetlands converted to forest land | 4.A  Forest land | Wetland converted to forest land | Afforested land | | | | | | | | | | | | | | 4.A.2.4  Settlements converted to forest land | 4.A  Forest land | Settlements converted to forest land | Afforested land | | | | | | | | | | | | | | 4.A.2.5  Other land converted to forest land | 4.A  Forest land | Other land converted to forest land | Afforested land | | | | | | | | | | | | | | 4.B.1.  Cropland remaining cropland | 4.B.  Cropland | Cropland remaining cropland | Managed cropland | | | | | | | | | | | | | | 4.B.2.1  Forest land converted to cropland | 4.B.  Cropland | Forest land converted to cropland | Deforested land | | | | | | | | | | | | | | 4.B.2.2  Grassland converted to cropland | 4.B.  Cropland | Grassland converted to cropland | Managed cropland | | | | | | | | | | | | | | 4.B.2.3  Wetlands converted to cropland | 4.B.  Cropland | Wetland converted to cropland | Managed cropland | | | | | | | | | | | | | | 4.B.2.4  Settlements converted to cropland | 4.B.  Cropland | Settlements converted to cropland | Managed cropland | | | | | | | | | | | | | | 4.B.2.5  Other land converted to cropland | 4.B.  Cropland | Other land converted to cropland | Managed cropland | | | | | | | | | | | | | | 4.C.1.  Grassland remaining grassland | 4.C.  Grassland | Grassland remaining grassland | Managed grassland | | | | | | | | | | | | | | 4.C.2.1  Forest land converted to grassland | 4.C.  Grassland | Forest land converted to grassland | Deforested land | | | | | | | | | | | | | | 4.C.2.2  Cropland converted to grassland | 4.C.  Grassland | Cropland converted to grassland | Managed grassland | | | | | | | | | | | | | | 4.C.2.3  Wetlands converted to grassland | 4.C.  Grassland | Wetland converted to grassland | Managed grassland | | | | | | | | | | | | | | 4.C.2.4  Settlements converted to grassland | 4.C.  Grassland | Settlements converted to grassland | Managed grassland | | | | | | | | | | | | | | 4.C.2.5  Other Land converted to grassland | 4.C.  Grassland | Other land converted to grassland | Managed grassland | | | | | | | | | | | | | | 4.D.1.  Wetlands remaining wetlands | 4.D.  Wetlands | Wetland remaining wetland | Managed wetland | | | | | | | | | | | | | | 4.D.2.1.1  Forest land converted to peat extraction | 4.D.  Wetlands | Forest land converted to wetland | Deforested land | | | | | | | | | | | | | | 4.D.2.1.2  Cropland converted to peat extraction | 4.D.  Wetlands | Cropland converted to wetland | Managed cropland | | | | | | | | | | | | | | 4.D.2.1.3  Grassland converted to peat extraction | 4.D.  Wetlands | Grassland converted to wetland | Managed grassland | | | | | | | | | | | | | | 4.D.2.1.4  Settlements converted to peat extraction | 4.D.  Wetlands | Settlement converted to wetland | Managed wetland | | | | | | | | | | | | | | 4.D.2.1.5  Other land converted to peat extraction | 4.D.  Wetlands | Other land converted to wetland | Managed wetland | | | | | | | | | | | | | | 4.D.2.2.1  Forest land converted to flooded land | 4.D.  Wetlands | Forest land converted to wetland | Deforested land | | | | | | | | | | | | | | 4.D.2.2.2  Cropland converted to flooded land | 4.D.  Wetlands | Cropland converted to wetland | Managed cropland | | | | | | | | | | | | | | 4.D.2.2.3  Grassland converted to flooded land | 4.D.  Wetlands | Grassland converted to wetland | Managed grassland | | | | | | | | | | | | | | 4.D.2.2.4  Settlements converted to flooded land | 4.D.  Wetlands | Settlement converted to wetland | Managed wetland | | | | | | | | | | | | | | 4.D.2.2.5  Other land converted to flooded land | 4.D.  Wetlands | Other land converted to wetland | Managed wetland | | | | | | | | | | | | | | 4.D.2.3.1  Forest land converted to other wetlands | 4.D.  Wetlands | Forest land converted to wetland | Deforested land | | | | | | | | | | | | | | 4.D.2.3.2  Cropland converted to other wetlands | 4.D.  Wetlands | Cropland converted to wetland | Managed cropland | | | | | | | | | | | | | | 4.D.2.3.3  Grassland converted to other wetlands | 4.D.  Wetlands | Grassland converted to wetland | Managed grassland | | | | | | | | | | | | | | 4.D.2.3.4  Settlements converted to other wetlands | 4.D.  Wetlands | Settlement converted to wetland | Managed wetland | | | | | | | | | | | | | | 4.D.2.3.5  Other land converted to other wetlands | 4.D.  Wetlands | Other land converted to wetland | Managed wetland | | | | | | | | | | | | | | 4.E.1.  Settlements remaining settlements | 4.E.  Settlements | not accounted for under Regulation (EU) 2018/841 | not accounted for under Regulation (EU) 2018/841 | | | | | | | | | | | | | | 4.E.2.1  Forest land converted to settlements | 4.E.  Settlements | Forest land converted to settlements | Deforested land | | | | | | | | | | | | | | 4.E.2.2  Cropland converted to settlements | 4.E.  Settlements | Cropland converted to settlements | Managed cropland | | | | | | | | | | | | | | 4.E.2.3  Grassland converted to settlements | 4.E.  Settlements | Grassland converted to settlement | Managed grassland | | | | | | | | | | | | | | 4.E.2.4  Wetlands converted to settlements | 4.E.  Settlements | Wetland converted to settlement | Managed wetland | | | | | | | | | | | | | | 4.E.2.5  Other land converted to settlements | 4.E.  Settlements | not accounted for under Regulation (EU) 2018/841 | not accounted for under Regulation (EU) 2018/841 | | | | | | | | | | | | | | 4.F.2.  Other land remaining other land | 4.F.  Other land | not accounted for under Regulation (EU) 2018/841 | not accounted for under Regulation (EU) 2018/841 | | | | | | | | | | | | | | 4.F.2.1  Forest land converted to other land | 4.F.  Other land | Forest land converted to other land | Deforested land | | | | | | | | | | | | | | 4.F.2.2  Cropland converted to other land | 4.F.  Other land | Cropland converted to other land | Managed cropland | | | | | | | | | | | | | | 4.F.2.3  Grassland converted to other land | 4.F.  Other land | Grassland converted to other land | Managed grassland | | | | | | | | | | | | | | 4.F.2.4  Wetlands converted to other land | 4.F.  Other land | Wetland converted to other land | Managed wetland | | | | | | | | | | | | | | 4.F.2.5  Settlements converted to other land | 4.F.  Other land | not accounted for under Regulation (EU) 2018/841 | not accounted for under Regulation (EU) 2018/841 | | | | | | | | | | | | | | 4.G  Harvested wood products; thereof: Harvested wood products from managed forest land⁽²⁾ | 4.G.  Harvested wood products | Harvested wood products from managed forest land | Managed forest land | | | | | | | | | | | | | | 4.G  Harvested wood products; thereof: the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841 | 4.G.  Harvested wood products | Harvested wood products in line with Article 9(1)(a) of Regulation (EU) 2018/841from managed forest land | Managed forest land | | | | | | | | | | | | | | 4.G  Harvested wood products; thereof: Harvested wood products from afforested land⁽²⁾ | 4.G.  Harvested wood products | Harvested wood products from afforested land | Afforested land | | | | | | | | | | | | | | 4.G  Harvested wood products; thereof: Harvested wood products from deforested land | 4.G.  Harvested wood products | not accounted for under Regulation (EU) 2018/841 | not accounted for under Regulation (EU) 2018/841 | | | | | | | | | | | | | | 4.G  Harvested wood products; thereof: Harvested wood products from other land | 4.G.  Harvested wood products | not accounted for under Regulation (EU) 2018/841 | not accounted for under Regulation (EU) 2018/841 | | | | | | | | | | | | | | 4.H.  Other (please specify) | 4.H.  Other | not accounted for under Regulation (EU) 2018/841 | not accounted for under Regulation (EU) 2018/841 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Table 1a Part 2: summary for comparison with CRT (automatically calculated) | Table 1a Part 2: summary for comparison with CRT (automatically calculated) | Table 1a Part 2: summary for comparison with CRT (automatically calculated) | Table 1a Part 2: summary for comparison with CRT (automatically calculated) | | | | | | | | | | | | | | | | | | 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) | | | Greenhouse gas source and sink categories | | | 2021 | 2022 | 2023 | 2024 | 2025 | Total | 2021 | 2022 | 2023 | 2024 | 2025 | Total | | | 4.A  Forest land | | | | | | | | | | | | | | | | | 4.B.  Cropland | | | | | | | | | | | | | | | | | 4.C.  Grassland | | | | | | | | | | | | | | | | | 4.D.  Wetlands | | | | | | | | | | | | | | | | | 4.E.  Settlements | | | | | | | | | | | | | | | | | 4.F.  Other land | | | | | | | | | | | | | | | | | 4.G.  Harvested wood products | | | | | | | | | | | | | | | | | 4.H.  Other | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Table 1a Part 3: summary in accounting categories (automatically calculated) | Table 1a Part 3: summary in accounting categories (automatically calculated) | Table 1a Part 3: summary in accounting categories (automatically calculated) | Table 1a Part 3: summary in accounting categories (automatically calculated) | | | | | | | | | | | | | | | | | | 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) | | | | | LULUCF Regulation Accounting category | 2021 | 2022 | 2023 | 2024 | 2025 | Total | 2021 | 2022 | 2023 | 2024 | 2025 | Total | | | | | Sum afforested land | | | | | | | | | | | | | | | | | Sum deforested land | | | | | | | | | | | | | | | | | Sum managed cropland | | | | | | | | | | | | | | | | | Sum managed grassland | | | | | | | | | | | | | | | | | Sum managed forest land | | | | | | | | | | | | | | | | | Sum managed wetland | | | | | | | | | | | | | | | | | Sum unaccounted | | | | | | | | | | | | | | Notes: (¹)  Member States are encouraged to provide this information, including the information in accounting table 1b on an annual basis. Emissions to be denoted as positive values (+), removals (-). (²)  Harvested Wood Products including the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841. (³)  Member States may choose to refer to the greenhouse gas inventory data for parts of information required in this table, provided that the relevant CRT tables for the inventory reporting have been completed applying the drop-down menu selection where available. This option is currently provided for in CRT tables 4.A-4.F, 4(II) and 4(III). | Notes: (¹)  Member States are encouraged to provide this information, including the information in accounting table 1b on an annual basis. Emissions to be denoted as positive values (+), removals (-). (²)  Harvested Wood Products including the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841. (³)  Member States may choose to refer to the greenhouse gas inventory data for parts of information required in this table, provided that the relevant CRT tables for the inventory reporting have been completed applying the drop-down menu selection where available. This option is currently provided for in CRT tables 4.A-4.F, 4(II) and 4(III). | Notes: (¹)  Member States are encouraged to provide this information, including the information in accounting table 1b on an annual basis. Emissions to be denoted as positive values (+), removals (-). (²)  Harvested Wood Products including the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841. (³)  Member States may choose to refer to the greenhouse gas inventory data for parts of information required in this table, provided that the relevant CRT tables for the inventory reporting have been completed applying the drop-down menu selection where available. This option is currently provided for in CRT tables 4.A-4.F, 4(II) and 4(III). | Notes: (¹)  Member States are encouraged to provide this information, including the information in accounting table 1b on an annual basis. Emissions to be denoted as positive values (+), removals (-). (²)  Harvested Wood Products including the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841. (³)  Member States may choose to refer to the greenhouse gas inventory data for parts of information required in this table, provided that the relevant CRT tables for the inventory reporting have been completed applying the drop-down menu selection where available. This option is currently provided for in CRT tables 4.A-4.F, 4(II) and 4(III). | Notes: (¹)  Member States are encouraged to provide this information, including the information in accounting table 1b on an annual basis. Emissions to be denoted as positive values (+), removals (-). (²)  Harvested Wood Products including the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841. (³)  Member States may choose to refer to the greenhouse gas inventory data for parts of information required in this table, provided that the relevant CRT tables for the inventory reporting have been completed applying the drop-down menu selection where available. This option is currently provided for in CRT tables 4.A-4.F, 4(II) and 4(III). | Notes: (¹)  Member States are encouraged to provide this information, including the information in accounting table 1b on an annual basis. Emissions to be denoted as positive values (+), removals (-). (²)  Harvested Wood Products including the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841. (³)  Member States may choose to refer to the greenhouse gas inventory data for parts of information required in this table, provided that the relevant CRT tables for the inventory reporting have been completed applying the drop-down menu selection where available. This option is currently provided for in CRT tables 4.A-4.F, 4(II) and 4(III). | Notes: (¹)  Member States are encouraged to provide this information, including the information in accounting table 1b on an annual basis. Emissions to be denoted as positive values (+), removals (-). (²)  Harvested Wood Products including the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841. (³)  Member States may choose to refer to the greenhouse gas inventory data for parts of information required in this table, provided that the relevant CRT tables for the inventory reporting have been completed applying the drop-down menu selection where available. This option is currently provided for in CRT tables 4.A-4.F, 4(II) and 4(III). | Notes: (¹)  Member States are encouraged to provide this information, including the information in accounting table 1b on an annual basis. Emissions to be denoted as positive values (+), removals (-). (²)  Harvested Wood Products including the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841. (³)  Member States may choose to refer to the greenhouse gas inventory data for parts of information required in this table, provided that the relevant CRT tables for the inventory reporting have been completed applying the drop-down menu selection where available. This option is currently provided for in CRT tables 4.A-4.F, 4(II) and 4(III). | Notes: (¹)  Member States are encouraged to provide this information, including the information in accounting table 1b on an annual basis. Emissions to be denoted as positive values (+), removals (-). (²)  Harvested Wood Products including the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841. (³)  Member States may choose to refer to the greenhouse gas inventory data for parts of information required in this table, provided that the relevant CRT tables for the inventory reporting have been completed applying the drop-down menu selection where available. This option is currently provided for in CRT tables 4.A-4.F, 4(II) and 4(III). | Notes: (¹)  Member States are encouraged to provide this information, including the information in accounting table 1b on an annual basis. Emissions to be denoted as positive values (+), removals (-). (²)  Harvested Wood Products including the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841. (³)  Member States may choose to refer to the greenhouse gas inventory data for parts of information required in this table, provided that the relevant CRT tables for the inventory reporting have been completed applying the drop-down menu selection where available. This option is currently provided for in CRT tables 4.A-4.F, 4(II) and 4(III). | Notes: (¹)  Member States are encouraged to provide this information, including the information in accounting table 1b on an annual basis. Emissions to be denoted as positive values (+), removals (-). (²)  Harvested Wood Products including the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841. (³)  Member States may choose to refer to the greenhouse gas inventory data for parts of information required in this table, provided that the relevant CRT tables for the inventory reporting have been completed applying the drop-down menu selection where available. This option is currently provided for in CRT tables 4.A-4.F, 4(II) and 4(III). | Notes: (¹)  Member States are encouraged to provide this information, including the information in accounting table 1b on an annual basis. Emissions to be denoted as positive values (+), removals (-). (²)  Harvested Wood Products including the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841. (³)  Member States may choose to refer to the greenhouse gas inventory data for parts of information required in this table, provided that the relevant CRT tables for the inventory reporting have been completed applying the drop-down menu selection where available. This option is currently provided for in CRT tables 4.A-4.F, 4(II) and 4(III). | Notes: (¹)  Member States are encouraged to provide this information, including the information in accounting table 1b on an annual basis. Emissions to be denoted as positive values (+), removals (-). (²)  Harvested Wood Products including the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841. (³)  Member States may choose to refer to the greenhouse gas inventory data for parts of information required in this table, provided that the relevant CRT tables for the inventory reporting have been completed applying the drop-down menu selection where available. This option is currently provided for in CRT tables 4.A-4.F, 4(II) and 4(III). | Notes: (¹)  Member States are encouraged to provide this information, including the information in accounting table 1b on an annual basis. Emissions to be denoted as positive values (+), removals (-). (²)  Harvested Wood Products including the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841. (³)  Member States may choose to refer to the greenhouse gas inventory data for parts of information required in this table, provided that the relevant CRT tables for the inventory reporting have been completed applying the drop-down menu selection where available. This option is currently provided for in CRT tables 4.A-4.F, 4(II) and 4(III). | Notes: (¹)  Member States are encouraged to provide this information, including the information in accounting table 1b on an annual basis. Emissions to be denoted as positive values (+), removals (-). (²)  Harvested Wood Products including the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841. (³)  Member States may choose to refer to the greenhouse gas inventory data for parts of information required in this table, provided that the relevant CRT tables for the inventory reporting have been completed applying the drop-down menu selection where available. This option is currently provided for in CRT tables 4.A-4.F, 4(II) and 4(III). | Notes: (¹)  Member States are encouraged to provide this information, including the information in accounting table 1b on an annual basis. Emissions to be denoted as positive values (+), removals (-). (²)  Harvested Wood Products including the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841. (³)  Member States may choose to refer to the greenhouse gas inventory data for parts of information required in this table, provided that the relevant CRT tables for the inventory reporting have been completed applying the drop-down menu selection where available. This option is currently provided for in CRT tables 4.A-4.F, 4(II) and 4(III). |

Table 1b

Accounting table

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

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | Land Accounting Categories | 2021 | 2022 | 2023 | 2024 | 2025 | Total⁽²⁾ | Accounting parameters | Accounting quantity ⁽³⁾ | | | | | Land Accounting Categories | | | | | | | | | | | | A | Mandatory accounting categories | | | | | | | Accounting parameters | Accounting quantity ⁽³⁾ | | | | A.1 | Managed Forest land | | | | | | | | | | | | | thereof Forest land remaining Forest land | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | | | | | | | thereof HWP from Managed forest land ⁽⁸⁾⁽⁹⁾ | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | | | | | | | thereof HWP in the category of paper from Managed forest land ⁽⁸⁾⁽⁹⁾ | Transferred from Table 1a | Transferred from Table 1a | Transferred from Table 1a | Transferred from Table 1a | Transferred from Table 1a | 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 | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | 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 | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | | | | | | A.4 | Managed Cropland ⁽¹⁾ | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | | | | | | A.5 | Managed Grassland ⁽¹⁾ | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | | | | | | B | Elected accounting categories | | | | | | | | | | | | B.1 | Managed Wetland (if elected) | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | 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 (-). | 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 (-). | 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 (-). | 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 (-). | 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 (-). | 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 (-). | 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 (-). | 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 (-). | 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 (-). | 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 (-). | | |

Table 2

Information on emissions and removals from natural disturbances

⁽¹⁾

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