SBSTA-IPCC Special Event
The Wetlands Supplement & the KP
Supplement
New Methodology Reports produced by the
IPCC Task Force on National Greenhouse Gas Inventories (TFI)• Opening Remarks by SBSTA Chair and TFI Co-chair• The 2013 Supplement to the 2006 IPCC Guidelines for
National Greenhouse Gas Inventories: Wetlands(Wetlands Supplement)• The 2013 Revised Supplementary Methods and Good
Practice Guidance Arising from the Kyoto Protocol (KP
Supplement)• Q&A

Task Force on National Greenhouse Gas Inventories

2013 Supplement to the 2006 IPCC Guidelines for National
Greenhouse Gas Inventories: Wetlands(Wetlands Supplement)
Methodological Guidance on Lands with Wet and Drained Soils,
and Constructed Wetlands for Wastewater Treatment
SBSTA–IPCC special event on the Wetlands Supplement and the KP Supplement
UNFCCC COP19/CMP9
13 November 2013, Warsaw, Poland

Outline
1. Background and Development of the Wetlands
Supplement
2. Introduction and general guidance (Chapters 1 & 7)
3. Drained Inland Organic Soils (Chapter 2)
4. Rewetted Organic Soils (Chapter 3)
5. Coastal Wetlands (Chapter 4)
6. Inland Wetland Mineral Soils (Chapter 5)
7. Constructed Wetlands for Wastewater Treatment(Chapter 6)

1. Background and Development of the
Wetlands Supplement

Background -- Need for Additional Guidanceon Wetlands• When the TFI produced the 2006 IPCC Guidelines it was
only possible to provide guidance on a few wetland types:
organic soils (mainly drained peatlands), peatlands
managed for peat extraction, and limited guidance on
flooded lands• Since then scientific knowledge has increased and the
IPCC has decided it is now time to cover these missing
wetlands types• In addition, the UNFCCC has decided to include Wetlands
Drainage and Rewetting as a new elected activity in thesecond commitment period of the Kyoto Protocol

Background -- SBSTA Invitation and IPCC
Decision	• At its 33rd Session (December 2010 in Cancun), SBSTA
invited the IPCC:
To undertake further methodological work on wetlands,
focusing on the rewetting and restoration of peatland,with a view to filling in the gaps in the 2006 IPCC
Guidelines in these areas and to complete this work forthe thirty-ninth session of the SBSTA.
• At its 33rd Session (May 2011 in Abu Dhabi), IPCC
decided to produce the 2013 Supplement to the 2006
IPCC Guidelines for National Greenhouse Gas
Inventories: Wetlands (Wetlands Supplement)

Development of the Wetlands Supplement	
• IPCC produced the Wetlands Supplement in 2011-2013
over four Lead Author meetings and two rounds of review
followed by a round of written comments by governments.
• The Overview Chapter of the Wetlands Supplement was
adopted and the entire report accepted at the 37th
Session of the IPCC (IPCC 37) held in Batumi, Georgia,
14 - 18 October 2013.
• Pre-publication version of the Wetlands Supplement(subject to final copyedit) is available on the TFI website.
• The final publication of the Wetlands Supplement isplanned for February 2014.

2. Introduction and general guidance(Chapters 1 & 7)

Chapter 1: Introduction to the
Wetlands Supplement	
Introduces and provides background on the Wetlands Supplement– Guidance in 2006 Guidelines was incomplete for the land use category
Wetlands• SBSTA invited IPCC to fill the gaps in the 2006 Guidelines• Only covered CO2 and N2O from peatlands and CO2 from flooded lands

Wetlands Supplement consists of 6 methodological chapters– Chapter 2: Drained Inland Organic Soils– Chapter 3: Rewetted Organic Soils– Chapter 4: Coastal Wetlands– Chapter 5: Inland Wetland Mineral Soils– Chapter 6: Constructed Wetlands for Wastewater Treatment– Chapter 7: Cross-Cutting Issues and ReportingChapter 1: Introduction	
General guidance and information on the linkages between
the 2006 IPCC Guidelines and the Wetlands Supplement	Except for Chapter 4, the Wetlands Supplement only deals
with non-CO2 GHG fluxes and carbon stock changes in soils.
For guidance on other pools, refer to the 2006 Guidelines. 	

Chapter 1: Introduction to the
Wetlands Supplement	• Decision tree is the key feature of Chapter 1– Guides inventory compilers to the relevant chapters within
the Wetlands Supplement and/or the 2006 IPCC Guidelines• The Managed Land Proxy– Continues to be applied in the Wetlands Supplement– For Coastal Wetlands (Chapter 4), the guidance is based on
specific management activities (e.g., aquaculture, dredging)• Overview of the linkages between the 2006 IPCC
Guidelines and the Wetlands Supplement.

Chapter 7: Cross-cutting Issues andReporting• Provides guidance on cross-cutting issues for
Chapters 2 to 6:– Reporting and documentation– Uncertainty estimation– Key category analysis– Completeness (incl. avoidance of double-counting)– Time series consistency– Quality control and quality assurance• Builds on and summarises guidance in the 2006 IPCC
Guidelines

Chapter 7: Cross-cutting Issues andReporting• Includes worksheets to facilitate estimation ofemissions/removals using Tier 1 methods• Addresses reporting within the framework of the 2006
IPCC Guidelines and includes reporting tables– Updates/complements 2006 IPCC AFOLU reporting tables,noting that the UNFCCC will develop separate tables forreporting under the Convention– Guidance for reporting emissions/removals in land and sea
areas– New categories for e.g.CH4 from organic soils and ditches
and from rewetting of organic and mineral soils

3. Drained Inland Organic Soils(Chapter 2)

Chapter 2: Coverage	
• Drained inland organic soils in all
UNFCCC land-use categories where– drainage has started in the past and still
persists– newly drained lands within the reporting
period• Water table level is at least temporarily
below natural levels (near the soil
surface with seasonal fluctuations)• Varying degrees of drainage reflected bydifferent drainage classes if possible andapplicable	

Chapter 2: Drained Inland Organic Soils• Provides updated guidance formanaged inland organic soils
including land drained for forestry,
cropland, grassland, andsettlements across climate zones.
– updated emission factors for CO2
and N2O and activity data
– new guidance on Dissolved Organic
Carbon and CH4 from drainedorganic soils and ditches– new guidance on emissions frompeat fires

Chapter 2: Guidance for CO2 and fire	Same term as in 2006
IPCC Guidelines

As before
updated EFs,
finer
stratification byland-usecategories,
plantations,water table
and nutrient
statusNEW:
Off-site CO2loss from
dissolved
organic
carbon; byclimate zone

Annex: Detailed methodological backgroundNEW:
CO2, CO andCH4 emissions
from peat fires:the soil C pool
was not
included in2006 IPCC
Guidelines, but
is important.

Chapter 2: New Guidance for CH4	

Missing in2006 IPCC
Guidelines

A: Area ofdrainedorganic soils.
As before;
additional
guidance for
identifying
drainage levels

Fractional
ditch area:
Defaults
provided andguidance fornationalfactors, no
extra national
data neededNEW:
Emissionfactors for CH4
emissions fromdrainedorganic soils,
consistent
with, or simpler
than CO2
stratification.

Annex: Detailed methodological backgroundNEW:
Emissionfactors for CH4
emissions fromdrainageditches:
important CH4
source indrained lands.

4. Rewetted Organic Soils(Chapter 3)

Chapter 3:
Scope and applications
Rewetting:• Is the deliberate action of raising the water tableof drained soils to re-establish water saturated
conditions;• Can only occur on soils that were previously
drained;• Generally reduces CO2 and N2O emissions
compared to drained conditions;• Can promote a vegetation succession leading toa CO2 sink;• Generally increases CH4 emissions;• Generally reduces losses of dissolved organiccarbon;Default methods apply regardless of:• Land-use category• Purposes of rewetting

Net gains or losses of C
ΔCrewetted org soil = CO2-Crewetted org soil + CH4-Crewetted org soil

CO2-Crewetted org soil = CO2-Ccomposite+ CO2-CDOC+ Lfire-CO2-C
CH4-Crewetted org soil = CH4-Csoil + Lfire-CH4-C

The default approach assumes that emissions of
nitrous oxides from rewetted soils are negligible

Default EFs for all climatic zones
Using the default values, the net
outcome of C gains and losses,
excl. C losses due to fires, varies
between a small source (0.96 t C
ha-1yr-1 for temperate, nutrientrich organic soils) to a small sink
(0.33 t C ha-1yr-1 for boreal,
nutrient-rich organic soils).
In comparison, C losses as CO2
alone for drained organic soils inchapter 2 vary between ≈0.37 t
C ha-1yr-1 (nutrient-poor drainedorg soil under boreal forest) to≈21 t C ha-1yr-1 (drained org soils
with short rotation trees in thetropics).

The Tier approach
Basic (Tier 1) activity data:§ area of rewetted organic soils;§ the nutrient status (nutrient rich or poor) intemperate or boreal zones;

Country specific information that canbe used to improve accuracy:§ Country-specific measurements of CO2 andCH4 fluxes§ depth of the water table: monthly, seasonal or
annual averages§ land use and management practices prior to
rewetting;§ rewetting practices;§ post-rewetting vegetation composition andsuccessional changes over time.

Relating to GPG-LULUCF
Important sources of uncertainty:§ Representativeness of default emission factors

Good practice for rewetted organicsoils:§ Land area reconciliation:
not all drained soils in the national territory
may have been rewetted, but all rewetted
sites were drained at some point in the past;∑ area rewetted organic soils in each land
category = total area of rewetted organicsoils in country;§ Comparative analysis of EFs across land
categories§ Special attention to avoid double-counting
when combining flux and stock-based
methods.

5. Coastal Wetlands(Chapter 4)

Chapter 4: Coastal Wetlands
This chapter updates guidance contained in the 2006 IPCC Guidelines to:– Provide default data for estimation of C stock changes in mangroves
living biomass and dead wood pools for coastal wetlands at Tier 1
This chapter gives new:
– Guidance for CO2 emissions and removals from organic and mineralsoils for the management activities of extraction (including
construction of aquaculture and salt production), drainage andrewetting and revegetation– Default data for the estimation of anthropogenic CO2 emissions andremovals for soil in mangrove, tidal marsh and seagrass meadows.
– Guidance for N2O emissions during aquaculture use.
– Guidance for CH4 emissions for rewetting and revegetation ofmangroves and tidal marshes.

Vegetated coastal wetlands
Mangroves

Tidal Marshes
Seagrass MeadowsManagement Practices
in Coastal Wetlands• Coastal wetlands that have been modified by anthropogenic activities areoften reduced in area.
• Globally about 35% of the area of mangroves has disappeared since1980, with a current global areal rate of loss of between 0.7 and 3% yr-1
(Pendelton et al., 2012).
• The management activities that have led to the majority of mangrove loss
include forestry activities (26%) and aquaculture, comprising theconstruction (and extraction of soil) for shrimp ponds (38%) and fish farms(14%) (Vaiela et al., 2009).

CO2 emissions and removals for
specific management activities• Key Features of default methods for forest management
practices* in mangroves– Follows the default methodologies of the 2006 IPCC Guidelines (Volume
4, Chapters 2 and 4) – Gain-Loss method for biomass– New Tier 1 biomass and dead wood/litter carbon (C) stock data on:• C fraction of aboveground mangrove biomass• Aboveground biomass in mangroves by IPCC (climate) domain and region• Aboveground biomass growth in mangroves by IPCC domain and region• Ratio of belowground to aboveground biomass (R) for mangroves by IPCC
domain and region• Wood density to be used in computation of BCEF

– Soil CO2 emissions and removals are assumed zero where there is noland-use change or management activities that occur.
– New sources of activity data (e.g. web sources & databases)*for UNFCCC reporting

N2O emissions during aquaculture use• Key Features– Provides new default methodologies consistent with the 2006
IPCC Guidelines (Chapter 11)– Provides a new method whereby an EF is applied based on themass of fish produced per year to estimate direct N2O emissions
from coastal wetland areas– The EF is estimated based on the N content of fish, excretion of
N into the water column and the conversion of N to N2O
DIRECT N2O EMISSIONS FROM AQUACULTURE USE
N2O-NAQ = FF * EFF (based on fish production)
N2O-NAQ = annual direct N2O-N emissions from aquaculture use, kg N2O-N yr-1
FF = annual fish production, kg fish yr-1
EFF = emission factor for N2O emissions from fish produced, kg N2O-N (kg fish
produced)-1

6. Inland Wetland Mineral Soils(Chapter 5)

Chapter 5: Inland Wetland Mineral Soils	
• Definition:– Soils that are not classified as organic soils;– Have restricted drainage, leading to periodic flooding andanaerobic conditions;• Aquic soil (US Department of Agriculture)• Gleysol (World Reference Base)– Are not in coastal zones;• Chapter 4 of Wetlands Supplement– Can occur in any of the six land-use categories.
• Forest Land, Grassland, Cropland, Wetlands, Settlements, Other
LandChapter 5: Inland Wetland Mineral Soils	
• Found throughout the world in a variety of landscapesettings– Riparian wetlands, marshes, forested swamps

http://www.isric.org

Chapter 5: Inland Wetland Mineral Soils	
• Common management activities include:– Drainage– Cultivation– Rewetting

Chapter 5: Inland Wetland Mineral Soils	
• Existing guidance in the 2006 IPCC Guidelines:– Default reference Soil Organic Carbon stocks (SOCREF) for
broad climate regions;• Boreal, Cold Temperate, Warm Temperate, Tropical– SOC stock change factors for all mineral soils in general(including wetland mineral soils);• Cropland, Grassland– CH4 emissions from rice cultivation (including on wetland
mineral soils).

Chapter 5: Inland Wetland Mineral Soils	
• Updated guidance– SOCREF stocks• All six IPCC land-use categories; all climate regions– SOC stock change factor for long-term cultivation• Specific to wetland mineral soils; boreal & temperate climate regions• New guidance– SOC stock change factor for rewetting of drained soils
classified as cropland• Boreal, temperate, & tropical climate regions– CH4 emission factors for rewetting of drained soils, andcreated wetlands on mineral soils• Boreal, temperate, & tropical climate regions

7. Constructed Wetlands for Wastewater
Treatment (Chapter 6)

Chapter 6: Constructed Wetlands for
Wastewater Treatment	

Constructed Wetlands

Surface Flow

Subsu

Constructed Wetlands• Guidance on wetlands constructed for
wastewater treatment
Surface Flow

Free-Floating plants

Subsurface Flow

– This chapter is a supplement to Chapter 6
Wastewaterand Discharge of theFree-FloatingTreatment
plantsVolume 5 of the 2006 IPCC Guidelines.
Horizontal flow
Floating leaved plants– This chapter provides emission factors for“Constructedwetlands” (CWs) and “SemiSubmerged plants
natural treatment wetlands” (SNTWs).
Vertical flow
– This chapter
deals with CH4 and N2O.
Emergent plants

Horizontal flow

Floating leaved plants

Constructed Wetlands
Submerged plants

Surface Flow

Subsurface Flow
Emergent plants

Free-Floating plants

Floating leaved plants

Horizontal flow

Hybrid system
Submerged plants
Vertical flow
Emergent plants

Hybrid system

Vertical flowWastewater treatment systems anddischarge pathways	
•Domestic and Industrial Wastewater

Collected

Untreated

Rivers, Lakes,
Estuaries, Sea

TreatedTreatedStagnant
sewer
Sewered toplant

Aerobic treatment

Treated on site
Domestic: latrine,
septic tankIndustrial: On site
plant

Untreated

Rivers, Lakes,
Estuarine, Sea

Anaerobic treatment
Constructed wetlands,
Semi-natural treatment
wetlands

SludgeAnaerobic
Digestion

ReactorLand
Disposal•

Uncollected

Landfill orIncineration

LagoonThis figure has been modified
from the 2006 IPCC
Guidelines.
Emissions from boxes withblack bold frames areaccounted for in the 2006
IPCC Guidelines.

To groundThis chapter provides CH4 and N2Oemission factors for CWs and
SNTWs treating collected anduncollected wastewater

Thank you very much!!
The pre-publication version of the Wetlands Supplement
is available at the IPCC TFI website.
http://www.ipcc-nggip.iges.or.jp/home/wetlands.html 	

Task Force on National Greenhouse Gas Inventories

2013 Revised Supplementary Methods and Good PracticeGuidance Arising from the Kyoto Protocol(KP Supplement)
SBSTA–IPCC special event on the Wetlands Supplement and the KP Supplement
UNFCCC COP19/CMP9
13 November 2013, Warsaw, Poland

Outline
1. Background
2. Introduction and general guidance
3. Afforestation, Reforestation, Deforestation and Forest
Management
4. Disturbances
5. Harvested Wood Products
6. Cropland Management, Grazing Land Management,
Revegetation, and Wetland Drainage and Rewetting1. BackgroundBackground• The 2013 Revised Supplementary Methods and Good PracticeGuidance Arising from the Kyoto Protocol (KP Supplement)
provides supplementary methods and good practice guidancefor estimating and reporting anthropogenic greenhouse gas(GHG) emissions and removals resulting from LULUCF
activities under Article 3.3 and Article 3.4 of the Kyoto Protocol
for the second commitment period, 2013-2020.
• Supplementary methods are additional guidance to produce
the supplementary information needed in greenhouse gas
inventories to meet the LULUCF rules for the Kyoto Protocol.

Background (2)• The UNFCCC CMP7 invited the IPCC “…to review and, if
necessary, update supplementary methodologies for estimating
anthropogenic greenhouse gas emissions by sources andremovals by sinks resulting from land use, land-use change andforestry (LULUCF) activities under Article 3, paragraphs 3 and 4,of the Kyoto Protocol (KP), related to the annex to 2/CMP.7, on
the basis of, inter alia, Chapter 4 of IPCC’s 2003 Good PracticeGuidance for Land-use, Land-use Change andForestry.” (paragraph 8, Decision 2/CMP.7,FCCC/KP/CMP/
2011/10/Add.1)

Development of the KP Supplement• Work on the production of the KP Supplement was carriedout in 2012-13. It involved four Lead Author meetings, tworounds of reviews, first by experts and later by governments
and experts of the First Order Draft (FOD) and Second
Order Draft (SOD) respectively, and a round of writtencomments from governments on the Final Draft (FD).
• The KP Supplement was adopted/accepted by IPCC37 in
Batumi, Georgia, 14-18 October 2013.
• Pre-publication version of the KP Supplement (subject tofinal copyedit) is available on the TFI website.
• The final publication of the KP Supplement is planned for
February 2014.

2. Introduction and General GuidanceTerms Of Reference	• IPCC will update and augment the existing Chapter 4 of the
GPG-LULUCF, to take account of:– The 2006 IPCC Guidelines and other IPCC products;– The Annex to Decision 2/CMP.7;– Other relevant COP and CMP decisions (e.g. 15/CMP.17, 2/CMP.8);– new scientific literature and methods;– Outcomes of the scoping meeting held in Geneva in May 2012.

• The report will:– maintain the structure and content of the existing Chapter 4;– replace references to GPG-LULUCF by those to 2006 IPCC
Guidelines;– add material to existing sections or add new sections.

Structure and Content	
2 Chapters and 1 Annex in the KP Supplement:• Chapter 1: Introduction:••

Overview of steps to estimate and report supplementary information for KPLULUCF activities;
General rules for categorisation of lands under KP-LULUCF activities.

• Updates to Chapter 1 include:•••

Changes to steps to estimate and report supplementary information (new provisions
e.g. Natural Disturbances, C Equivalent Forests, Conversion of natural forests to planted forests);
Changes to categorization of lands under KP-LULUCF activities (including thereporting hierarchy of activities), due to Forest Management reporting now mandatory andinclusion of Wetland Drainage and Rewetting;Updated decision trees and figures to reflect Decision 2/CMP.7.

Structure and Content (2)	• Chapter 2: Methods for estimation, measurement, monitoring
and reporting of LULUCF activities under Articles 3.3 and 3.4:•

Generic and activity-specific methodological guidance on:––area identification, stratification and reporting;estimation of C stock changes and non-CO2 GHG emissions.

• Updates to Chapter 2 include:••

Revision of section on Disturbances for treatment of emissions from natural
disturbances in AR and FM lands;
Addition of new sections on:
–
–
–
–
–

Forest Management Reference Level (Section 2.7.5);
Technical Corrections (Section 2.7.6);
Carbon Equivalent Forests (Section 2.7.7);
Harvested Wood Products (Section 2.8);
Wetland Drainage and Rewetting (Section 2.12).

• .

Structure and Content (3)	• Annex 2A.1: Reporting Tables for LULUCF activities under the
Kyoto Protocol– Draft tables to support development of reporting tables by SBSTA– To accommodate all new information requirements specified in CMP
decisions:• All tables have been revised• The following tables have been added:– 1 Table for Conversion of natural forests to planted forests under FM– 2 Tables for Non-CO2 GHG emissions from drainage and rewetting– 1 Table for Forest Management Reference Level– 1 Table for Carbon Equivalent Forests– 7 Tables for Natural DisturbancesChapter 1	Forest definition	
• In applying definition of forest during the first CP, somecountries excluded certain types of land e.g., fruit orchards,
grazed savannas, urban trees, and some types of plantations,even if these lands meet the thresholds for forest.
• In case of such exclusion, to achieve transparency, it is goodpractice:– To document the rationale of criteria used to exclude from forest thoseareas which meet the thresholds for forest (e.g., consistency with national
forest inventories, with reporting to FAO), and how these criteria are appliedconsistently across the country and CPs;
– To describe the consequences on accounting of this exclusion ofemissions by reporting information about their magnitude and net
balance.

Chapter 2	
• In particular updates made include the following new
sections:– Section 2.2.3: Reporting Methods for lands subject to additional
accounting provisions for CP2 (e.g., lands with ND followed by D and
CEF’s lands);– Section 2.3.3: Correct implementation of C stock change
estimation methods when areas are changing (to avoid artifacts in C
stock change estimates due to area transfer);– Section 2.3.5: Interannual variability (in GHG estimates);– Section 2.4.2: Recalculation of time series (e.g. ensuring consistency
between reference’s estimates and CP’s estimates).

Interannual Variability in GHG estimates	• Interannual Variability is determined by 3 factors:– Natural disturbances (when accounting: FMRL and ND provisions factor out
their contribution);– Climate and other non-dhi factors (IPCC default methods and factors areinsensitive to variability of these factors, while Tier 3 methods are sensitive);– Human activities (the goal when accounting for mitigation).

• It is good practice:•••

to document whether the method used (for FMRL, or BY, and for CP’s estimates) is
sensitive to climate and environmental variability;
to use the same climate and environmental data for FMRL/BY and for CP’s
estimates, when a Tier 3 method responsive to climate and environmental
variability is used;
to report how interannual variation was addressed in the inventory calculations.

3. Afforestation, Reforestation,
Deforestation and Forest
Management

Afforestation/Reforestation (AR; Section 2.5),
Deforestation (D; Section 2.6)	
• No big changes in the KP Supplement. Clarifications on:– Implementation of country’s definition of forest;– Information demonstrating direct human-induced AR activities:– Relevant information includes documentation which demonstrates that adecision has been taken that aimed at replanting or promoting or allowing
forest regeneration, for example referencing laws, policies, regulations,management decisions or practices. […] In the absence of such information,
forest regrowth as a consequence of abandonment or of environmental change
does not qualify as AR.

– Lands subject to D which subsequently gain forest cover still reported
under D, as a separate subcategory;– Clarification on discriminating between deforestation and temporary
loss of forest cover.

Forest Management (FM; Section 2.7)	
• This section addresses the new elements introduced by Decision 2/
CMP.7:- Reporting of emissions arising from the conversion of naturalforests to planted forest (Section 2.7.1);- Methodological requirements related to the Forest Management
Reference Level (FMRL; Section 2.7.5);- Performance of Technical Corrections for accounting purposes(Section 2.7.6);- Reporting and accounting of lands under the Carbon Equivalent
Forest Conversion provision (Section 2.7.7).

59

Forest Management Reference Level (FMRL)	
• The FMRL is a value of average annual net emissions and removals
from FM in the 2nd CP, against which the net emissions and removals
reported for FM during the 2nd CP will be compared for accounting
purposes.
• The KP supplement includes:– Short overview of approaches/methods used and elements
considered for FMRL (this information provides the basis forassessing the methodological consistency) (2.7.5.1);– Methodological consistency related to the FMRL (Section 2.7.5.2);– Technical Corrections (Section 2.7.6).
• The guidance on how to construct the FMRL is provided by the
Appendix II to the Decision 2/CMP.6 and is not repeated in the KP
Supplement.
60

Forest Management Reference Level (FMRL) (2)	• In the context of FMRL methodological consistency refers to the needfor consistency, during the CP, between the methodological elements usedin the FMRL submission and those used in the reporting of FM, i.e.:(i) Method used for FMRL (models or elaboration of historical time series);(ii) Historical data used for FMRL, e.g. (forest area, harvest, increment, etc.);(iii) Other elements used for FMRL (pools/gases, HWP, natural disturbances etc.).

• A change in methodological elements used in the construction of FMRL
triggers a methodological inconsistency à Technical Correction• By contrast, a deviation in policy assumptions under business-as-usual
scenario from those assumed in constructing the FMRL does not represent
a methodological inconsistency à no Technical Correction.
• Policy assumptions include economic assumptions/responses (e.g.
harvesting decisions), assumptions on future FM area, on harvesting rates(including variations in harvesting rates as compared to historical period)61
or amounts, etc.

Technical Correction	• The Technical Correction is a net value of emissions /removals,
which is added at the time of accounting to the original FMRL toensure that accounted emissions / removals will not reflect the impact
of methodological inconsistencies.
Technical Correction = FMRLcorr - FMRL
Appendix of Decision 2/CMP.7
FMRL recalculated (no methodological inconsistencies)• Table 2.7.1 provides a check-list to detect methodologicalinconsistencies and the need for technical correction. Box 2.7.2 gives
concrete examples.
• Technical Correction shall be applied when accounting. Information ontechnical corrections and methodological consistency shall bereported as part of the annual GHG inventories and inventory reports.
To this aim, it is good practice to assess annually the need fortechnical corrections and to report transparent information in theannual NIR.

Carbon Equivalent Forests (Section 2.7.7)• Decision 2/CMP.7: Parties may account for emissions / removals
resulting from the harvest and conversion of some forest plantations to
non-forest land under FM, provided that certain requirements are met(i.e. that a new forest of at least equal area and carbon stock is createdon non-forest land).
• Carbon Equivalent Forest Conversion (CEFC) is the practice of
converting a forest plantation to non-forest land while establishing a“Carbon Equivalent Forest” on non-forest land elsewhere.
• CEFC requires two land components – the existing forest land to be
harvested and converted to non-forest land (CEF-hc) and the non-forest
land on which a forest is to be newly established (CEF-ne).

4. Disturbances

Treatment of natural disturbances (ND)	
• First commitment period (Decision 16/CMP.1)– All emissions and subsequent removals from natural disturbances on(units of) lands subject to Afforestation or Reforestation, or Forest
Management (if elected) are to be accounted.

• Second commitment period (Decision 2/CMP.7)– Natural disturbances are defined as non-anthropogenic events or nonanthropogenic circumstances. For the purposes of this decision, these
events or circumstances are those that cause significant emissions inforests and are beyond the control of, and not materially influenced by, aParty. These may include wildfires, insect and disease infestations,extreme weather events and/or geological disturbances, beyond thecontrol of, and not materially influenced by, a Party. These exclude
harvesting and prescribed burning.

Treatment of ND (2nd CP KP)	• Parties may exclude from the accounting of Afforestation and
Reforestation and Forest Management (either annually or at theend of second commitment period) emissions from natural
disturbances that in any single year exceed a background levelprovided certain conditions are met.
• KP Supplement gives:– Guidance on how Parties can demonstrate that conditions of the natural
disturbances provision are met.

Treatment of ND – Default method(2nd CP KP) 	

Treatment of ND – Alternative method(2nd CP KP) 	

Treatment of ND – net credits or net debits(2nd CP KP)	• Any approach (default or alternative) will avoid the expectation of net
credits or net debits so long as:– There is no observed trend in ND emissions during the calibration period that is
not considered in the background level estimation, or expected during thecommitment period.
– The background level of emissions for FM or AR, included in the FMRL, or
associated with AR, respectively, is equal to the average of the annual emissions
from ND during the calibration period which are in the background group.
– Any emission from ND during the commitment period that falls into the backgroundgroup is not separately excluded from accounting. During the commitment period,
emissions are only excluded from accounting when the annual emissions are
greater than the background level plus the margin. When this occurs, emissions
are only excluded which are greater than the background level.
– A test application of the constructed background level and the margin to theannual emissions in the calibration period leads to the same background group as
used during the construction of the background level.

5. Harvested Wood Products

Harvested Wood Products (Section 2.8)	
2.8.1
2.8.1.1
2.8.1.2

2.8.2
2.8.3
2.8.3.1
2.8.3.2

2.8.4
2.8.4.1
2.8.4.2

2.8.5
2.8.6
2.8.7

Initial steps to estimate the HWP contribution (Section 2.8.1)
Availability of transparent and verifiable activity data
Allocation of HWP to domestic forest activities under Article 3, paragraphs 3 and 4

Tier 1: “Instantaneous oxidation”
Tier 2: First order decay
Activity data
Emission factors

Tier 3: Tier 3: Country-specific methods
Country-specific activity data
Country-specific emission factors

Consideration of the HWP pool in FMRLs
Uncertainty assessment
Quality Assurance/Quality Control

Decision tree (2.8.1)
Default: Instantaneous oxidation(2/CMP.7, paragraph 28)• No transparent and verifiable activity data
(2/CMP.7, paragraph 29 and 30)• HWP in solid waste disposal sites and wood
harvested for energy purposes(2/CMP.7, paragraph 31)• HWP from deforestation(2/CMP.7, paragraph 32)

Accounting of HWP on the basis ofchange of the pool
(2/CMP.7, paragraphs 29 and 30)• Mandatory if projected FMRL has been used
(2/CMP.7, paragraph 16)• HWP removed from forests which areaccounted for by the country(2/CMP.7, paragraph 27)

Initial Steps (Section 2.8.1)
STEP 1: “Check the construction of the forest management reference
level (FMRL) and the availability of transparent and verifiable activity
data on HWP”
à Sections 2.8.1.1 & 2.8.4.1

STEP 2: “Check whether HWP categories originate from forests that are
accounted for by the country and allocate HWP to the particular forest
related activity”à Section 2.8.1.2

STEP 3: Check availability of country-specific information and estimate
carbon stock in HWP and its annual changeà Section 2.8.2 for Tier 1
à Section 2.8.3 for Tier 2à Section 2.8.4 for Tier 3

Initial Steps (Section 2.8.1) (2)Section 2.8.1.1 on transparent and verifiable activity data
• Guidance on internationally agreed classification system of wood products(FAO) (incl. Figure 2.8.2) and definitions of semi-finished wood products(sawnwood, wood-based panels, paper and paperboard) and of feedstockcategories to be used as default for estimating HWP from domestic forests(roundwood, industrial roundwood, pulp)• Examples of different processing stages of wood products along the process
and value chain (Figure 2.8.3) in order to avoid double counting

Section 2.8.1.2 on allocation of HWP to domestic forest
activities under Article 3, Paragraphs 3 and 4• STEP 2.1: Estimation of share of carbon in HWP coming from domestic forests• STEP 2.2: Allocation of HWP to the particular forest activities FM, AR and D• STEP 2.3: Combination of results from Steps 2.1 and 2.2 to obtain the annual
fractions of HWP entering the accounting framework

Estimation methods (Tier 2 and 3)- Description of methods with detailed sections on activity dataand emission factors (i.e. half-life and service life information)• First order decay method for Tier 2 (cf. 2006 IPCC Guidelines, Equation 12.1
and 2/CMP.7, paragraph 29, footnote 4) using default half-lives• Tier 3 section ( Section 2.8.4) provides examples for country-specific methods(flux data methods and combined HWP stock inventory and flux data methods),
guidance for country-spec. activity data and emission factors in line withrequirements of Decision 2/CMP.7

HWP pool in FMRLs (Section 2.8.5)- Description of approaches and methods for consideration of HWP
in FMRL (incl. example in Box 2.8.2 on estimating HWP contribution to Parties’ FMRL)- Guidance on methodological consistency between HWP in FMRL
and the reporting during CP2 (incl. decision tree, Fig. 2.8.5)

6. Cropland Management, Grazing Land
Management, Revegetation, andWetland Drainage and Rewetting

Cropland Management (CM) &Grazing Land Management (GM)	
• Update from GPG-LULUCF:– CM and GM as stand-alone text sections;– Clarifications on identification of lands andmanagement activities;– Country examples of CM and GM
implementation;– Examples of national approaches forperennial crops (woody biomass pool);– Examples how to quantify effects of
discontinuous measures with spatiallynon-explicit data and Tier 1 methodologies(soil carbon pool).

Revegetation (RV)	
• Update from GPG-LULUCF:– Some clarifications;– Country examples of RV
implementation;– Updated guidanceconsidering 2006 IPCC
Guidelines.

Wetland Drainage and Rewetting (WDR)	
• A new eligible Activity• Definitional issues and guidance
for the hierarchy:– Drainage and rewetting measures
can occur in any Activity;– Drainage and rewetting measuressince 1990 on land not accounted
for under any other Activity iseligible as WDR.

Wetland Drainage and Rewetting (WDR)	
• Land identification in 1990 andcommitment period:– 1990 approach differs from other
Activities;– To account for emission reductions byrewetting, land in 1990 must be thesame as in commitment period;– Land area in 1990 and commitment
period grow over time when new
measures that change the drainage /wetness state of land are performed.

Wetland Drainage and Rewetting (WDR)	
• Guidance for methodologies:– Wetlands Supplement applies here.
– Where to find guidance in the
Wetlands Supplement for:• each carbon pool• greenhouse gas

Thank you very much!!
The pre-publication version of the KP Supplement is available atthe IPCC TFI website.
http://www.ipcc-nggip.iges.or.jp/home/
2013KPSupplementaryGuidance_inv.html