Japan’s Submission on Article 6, paragraph 2, of the Paris Agreement:
Options for the tables and outlines for reporting
April 2022
Introduction
We welcome the opportunity for making submission on options for the tables and outlines forthe information required pursuant to chapter IV of the annex (Reporting) as referred to inparagraph 4 of decision 2/CMA.3. We present our views on the reporting for A. Initial Report, B.
Annual Information, and C. Regular Information by drawing lessons and experiences from
implementing the Joint Crediting Mechanism (JCM) in particular.
Proposed tables and outlines for reporting
A. Initial Report
Information required in the initial report are stipulated in paragraph 18(a)-(i) and paragraph
19 in the annex to decision 2/CMA.3, and are mainly the contents related to participation inArticle 6.2, including explanations on cooperative approaches such as ensuring environmental
integrity and alignment with sustainable development objectives, and background information
on a NDC of each Party. We suggest that the reporting format should be elaborated using atemplate as shown in Appendix 1.
In addition, since it is not clear where to submit the initial reports in decision 2/CMA.3 at thisstage, clarifying the temporary procedure, such as uploading the initial reports on the UNFCCC
website, is necessary.
B. Annual Information
As the information to be reported in the annual information is quantitative information related
to the authorization, transfer of ITMOs, their use towards NDC and other international
mitigation purposes, and their supplementary information, reporting by a table format isappropriate and, we propose the following table structure. Appendix 2
There is basic information on reporting in “Report Information” sheet. “ITMOs information”
sheet has all information required by paragraph 20(a) and (b) of the annex to decision 2/CMA3,
on the basis of unique identifiers. And the total amount for each transaction will be calculated inArticle 6 database.
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Although authorized ITMOs for other international mitigation purposes are subject toreporting, reporting of their use towards other international mitigation purposes is not coveredby annual information. On the other hand, if a transferring Party issue mitigation outcomes andcancels them towards other international mitigation purposes, it is considered to be the same asuse towards these purposes. If an acquiring Party acquires ITMOs and a private company cancels
them towards other international mitigation purposes, it is also considered to be the same as use
towards these purposes.
C. Regular Information
We understand that the regular information required in paragraphs 21 and 22 in the annex todecision/CMA3 will be reported in Annex IV “Information in relation to the Party's participationin cooperative approaches, as applicable” in section IX of Annex IV to decision 5/CMA.3, decisionon transparency.
On the other hand, regarding the contents required for reporting in Annex IV above, an outlineof reporting can be referred to when preparing the report by the Parties participating in Article
6 as well as facilitating reporting, so it is desirable to have a template in line with paragraphs
21 and 22 in the annex to decision 2/CMA.3. We propose a template. Appendix 3
For quantitative information on ITMOs required in paragraph 23, the tabular format is shownin the “4. Structured summary Tracking progress made in implementing and achieving the NDC
under Article 4 of the Paris Agreement” in Annex II to decision 5/CMA.3.
On the other hand, paragraph 23(j) (annual quantity of ITMOs first transferred, authorized
for use for other purposes, and use towards achievement of its NDC) is not explicitly included in
the above-mentioned structural summary. This is because individual supplementary informationis required such as amounts per cooperation approach, sector, transferring Party, using Party,
vintage of ITMOs for information in paragraph 23(c-e) and it is necessary to report them apartfrom the structural summary. Therefore, this information should be reported as part of Annex IV“Information in relation to the Party's participation in cooperative approaches, as applicable” insection IX of Annex IV to decision 5/CMA.3.

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