### in article 36 , the following paragraph 2a is inserted : ' 2a . member states meeting one of the conditions set out in article 77 , may contribute a part of the financial allocations indicated in article 19 and article 20 to a risk sharing instrument , to be established by the commission in agreement with the european investment bank , or in agreement with national or international public sector bodies or bodies governed by private law with a public service mission providing adequate guarantees as referred to in article 54 of regulation no 1605 / 2002 , under similar terms and conditions to those applied to and by the european investment bank , to cover the provisioning and capital allocation of guarantees and loans , as well as other financial facilities , granted under the risk sharing instrument . such risk sharing instrument shall be used exclusively for loans and guarantees , as well as other financial facilities , to finance operations co - financed by the european regional development fund or the cohesion fund , regarding expenditure which is not covered by article 56 . the risk sharing instrument shall be implemented by the commission within the framework of indirect centralised management in accordance with article 54 of regulation no 1605 / 2002 . payments to the risk sharing instrument shall be made in tranches , in accordance with the scheduled use of the risk sharing instrument in providing loans and guarantees financing specific operations . the member state concerned shall address a request to the commission who shall adopt a decision by means of an implementing act , describing the system established to guarantee that the amount available is used for the exclusive benefit of the member state which provided it within its cohesion policy financial allocation pursuant to article 18 , as well as the terms and conditions applicable to such risk sharing instrument . these terms and conditions shall at least address the following : traceability and accounting , information on the use of the funds and monitoring and control systems ; and structure of the fees and other administrative and management costs . the financial allocations to the risk - sharing instrument shall be strictly capped and shall not create contingent liabilities for the union budget or the member state concerned . any amount left - over after the completion of an operation covered by the risk sharing instrument may be reused , at the request of the member sate concerned , within the risk - sharing instrument , if the member state still meets one of the conditions set out as specified in article 77 . if the member state no longer meets those conditions , the amount left - over shall be considered as assigned revenue within the meaning of article 18 of the financial regulation . at the request of the member state concerned , additional commitment appropriations generated by this assigned revenue shall be added the following year to the cohesion policy financial allocation of the member state concerned . ' ### the following article is inserted : ' article 36a risk sharing instrument for the purpose of this article a risk - sharing instrument means a financial instrument which guarantees the total or partial coverage of a defined risk , where appropriate in exchange for an agreed remuneration . 2 . member states meeting one of the conditions set out in article 77 , may contribute a part of the financial allocations indicated in article 19 and article 20 to a risk - sharing instrument , to be established by the commission in agreement with the european investment bank , or in agreement with national or international public sector bodies or bodies governed by private law with a public service mission providing adequate guarantees as referred to in article 54 of regulation no 1605 / 2002 , under similar terms and conditions to those applied to and by the european investment bank , to cover the provisioning and capital allocation of guarantees and loans , as well as other financial facilities , granted under the risk - sharing instrument . 3 . the cooperation agreement , referred to in paragraph 2 , shall contain rules in particular on the following : the total amount of the union contribution and the schedule about how it will be made available ; the trust account conditions to be set up by the contracted implementing body ; the eligibility criteria for use of the union contribution , the details of the exact risk - sharing , to be ensured and the guarantees to be provided by the contracted implementing body ; the pricing of the instrument , based on the risk margin and the coverage of all the administrative costs of the instrument ; the application and approval procedure of the project proposals , covered by the instrument ; the period of availability of the instrument and the reporting requirements . the exact risk - sharing , which shall be undertaken in the cooperation agreement by the contracted implementing body , shall as an average aim at being at least 1 , 5 times the amount of the union contribution to the risk - sharing instrument . payments to the risk - sharing instrument shall be made in tranches , in accordance with the scheduled use of the risk - sharing instrument in providing loans and guarantees financing specific operations . 4 . the risk sharing instrument shall be used to finance operations co - financed by the european regional development fund or the cohesion fund , regarding , by way of derogation from article 54 , investment costs which cannot be taken into account as eligible expenditure pursuant to article 55 or as public expenditure as defined in article 2 , pursuant to the eu rules on state aids . it may also be used to finance operations , which contribute to the achievement of the objectives of the national strategic reference framework of the requesting member state and the community strategic guidelines on cohesion1 , and bring the greatest added value to the union strategy for smart , sustainable and inclusive growth . 5 . the risk sharing instrument shall be implemented by the commission within the framework of indirect centralised management in accordance with article 54 and article 56 of regulation no 1605 / 2002 . 6 . an eligible member state seeking to benefit from a risk - sharing instrument shall submit a written request to the commission not later than 31 august 2013 . in its request , the member state shall provide all the information necessary to establish : that it meets one of the conditions referred to in points , or of article 77 , by providing a reference to a council decision or other legal act proving this fact ; the list of programmes co - financed either by the erdf or by the cf and the part of the 2012 and 2013 allocations to such programmes that it wants to take out of those programmes in order to allocate to the risk - sharing instrument ; the list of proposed projects pursuant to paragraph 4 and the part of the 2012 and 2013 allocations that it wants to take out of the programmes in order to allocate to the risk - sharing instrument ; the amount available for its exclusive benefit within its cohesion policy financial allocation pursuant to article 18 and an indication of the amount , which could be earmarked for the objectives of the risk - sharing instrument exclusively from the eu budget commitments which remain to be effected in years 2012 and 2013 pursuant to article 75 ; 7 . the commission - after verifying that the member state request is justified - shall adopt within four months a decision by means of an implementing act describing the system established to guarantee that the amount available is used for the exclusive benefit of the member state which provided it within its cohesion policy financial allocation pursuant to article 18 , as well as on the concrete terms and conditions of the participation of the requesting member state in the risk - sharing instrument . the concrete terms and conditions shall in particular include the following : traceability and accounting , information on the use of the funds , payments conditions and monitoring and control systems ; the structure of the fees and other administrative and management costs ; an indicative list of eligible projects for financing and the maximum amount of the union contribution that can be allocated to the risk - sharing instrument from the member state allocations available , and the instalments for practical implementation . the commission decision shall be published in the official journal of the european union . when deciding on the member state request , the commission shall ensure that only projects , for which a favourable financing decision has been taken either by the eib or by a national or international public sector body or body governed by private law with a public service mission , shall be accepted as eligible for being financed from an established risk - sharing instrument . 8 . the commission decision , referred to in paragraph shall be preceded by the revision of the operational programmes concerned under the erdf and the cf in accordance with article 33 . 9 . the financial allocations to the risk - sharing instrument shall be strictly capped and shall not exceed 10% of the indicative total allocation for the requesting member state for the years 2007 - 2013 regarding the erdf and the cf , which was approved in accordance with article 28b . the financial allocations available to the projects in paragraph 4 , subparagraph 2 of this article are limited to the amounts left after financing the operations mentioned in paragraph 4 , subparagraph 1 . beyond the total union contribution to the risk - sharing instrument , endorsed in the decision , referred to in paragraph , union participation in a risk - sharing instrument shall not create any further contingent liabilities either for the union budget or for the member state concerned . 10 . any reflow or any amount left - over after the completion of an operation covered by the risk - sharing instrument may be reused , at the request of the member state concerned , within the risk - sharing instrument , if the member state still meets one of the conditions set out in article 77a , b and c . if the member state no longer meets any of those conditions , the amount left - over or the reflow shall be considered as assigned revenue within the meaning of article 18 of the financial regulation . at the request of the member state concerned , additional commitment appropriations generated by this assigned revenue shall be added the following year to the cohesion policy financial allocation of the member state concerned . '


### in article 36 , the following paragraph 2a is inserted : ' 2a . member states meeting one of the conditions set out in article 77 , may contribute a part of the financial allocations indicated in article 19 and article 20 to a risk sharing instrument , to be established by the commission in agreement with the european investment bank , or in agreement with national or international public sector bodies or bodies governed by private law with a public service mission providing adequate guarantees as referred to in article 54 of regulation no 1605 / 2002 , under similar terms and conditions to those applied to and by the european investment bank , to cover the provisioning and capital allocation of guarantees and loans , as well as other financial facilities , granted under the risk sharing instrument . such risk sharing instrument shall be used exclusively for loans and guarantees , as well as other financial facilities , to finance operations co - financed by the european regional development fund or the cohesion fund , regarding expenditure which is not covered by article 56 . the risk sharing instrument shall be implemented by the commission within the framework of indirect centralised management in accordance with article 54 of regulation no 1605 / 2002 . payments to the risk sharing instrument shall be made in tranches , in accordance with the scheduled use of the risk sharing instrument in providing loans and guarantees financing specific operations . the member state concerned shall address a request to the commission who shall adopt a decision by means of an implementing act , describing the system established to guarantee that the amount available is used for the exclusive benefit of the member state which provided it within its cohesion policy financial allocation pursuant to article 18 , as well as the terms and conditions applicable to such risk sharing instrument . these terms and conditions shall at least address the following : traceability and accounting , information on the use of the funds and monitoring and control systems ; and structure of the fees and other administrative and management costs . the financial allocations to the risk - sharing instrument shall be strictly capped and shall not create contingent liabilities for the union budget or the member state concerned . any amount left - over after the completion of an operation covered by the risk sharing instrument may be reused , at the request of the member sate concerned , within the risk - sharing instrument , if the member state still meets one of the conditions set out as specified in article 77 . if the member state no longer meets those conditions , the amount left - over shall be considered as assigned revenue within the meaning of article 18 of the financial regulation . at the request of the member state concerned , additional commitment appropriations generated by this assigned revenue shall be added the following year to the cohesion policy financial allocation of the member state concerned . ' ### in article 36 , the following paragraph 2a is inserted : ' 2a . member states may contribute a part of the financial allocations indicated in article 19 and article 20 to a risk - sharing instrument , to be established by the commission in agreement with the european investment bank , or in agreement with national or international public sector bodies or bodies governed by private law with a public service mission providing adequate guarantees as referred to in article 54 of regulation no 1605 / 2002 , under similar terms and conditions to those applied to and by the european investment bank , to cover the provisioning and capital allocation of guarantees and loans , as well as other financial facilities , granted under the risk - sharing instrument . such risk - sharing instruments shall be used exclusively for loans and guarantees , as well as other financial facilities , to finance operations co - financed by the european regional development fund or the cohesion fund , or infrastructure and sme projects relevant in the context of economic recovery and job creation in the member states concerned . the risk - sharing instrument shall be implemented by the commission within the framework of indirect centralised management in accordance with article 54 of regulation no 1605 / 2002 . payments to the risk - sharing instrument shall be made in tranches , in accordance with the scheduled use of the risk - sharing instrument in providing loans and guarantees financing specific operations . at the request of the member state concerned , the commission shall adopt a decision , in accordance with the request of the member state concerned , by means of an implementing act , describing the system established to guarantee that the amount available is used for the exclusive benefit of the member state which provided it within its cohesion policy financial allocation pursuant to article 18 , as well as the terms and conditions applicable to such risk sharing instrument . these terms and conditions shall at least address the following : traceability and accounting , information on the use of the funds and monitoring and control systems ; and structure of the fees and other administrative and management costs . the financial allocations to the risk - sharing instrument shall be strictly capped and shall not create contingent liabilities for the union budget or the member state concerned . any amount left - over after the completion of an operation covered by the risk sharing instrument may be reused at the request of the member sate concerned within the risk - sharing instrument until the end of the 2007 - 2013 programming period or will be considered as assigned revenue within the meaning of article 18 of the financial regulation . at the request of the member state concerned , additional commitment appropriations generated by this assigned revenue shall be added the following year to the cohesion policy financial allocation of the member state concerned . '


### in article 36 , the following paragraph 2a is inserted : ' 2a . member states meeting one of the conditions set out in article 77 , may contribute a part of the financial allocations indicated in article 19 and article 20 to a risk sharing instrument , to be established by the commission in agreement with the european investment bank , or in agreement with national or international public sector bodies or bodies governed by private law with a public service mission providing adequate guarantees as referred to in article 54 of regulation no 1605 / 2002 , under similar terms and conditions to those applied to and by the european investment bank , to cover the provisioning and capital allocation of guarantees and loans , as well as other financial facilities , granted under the risk sharing instrument . such risk sharing instrument shall be used exclusively for loans and guarantees , as well as other financial facilities , to finance operations co - financed by the european regional development fund or the cohesion fund , regarding expenditure which is not covered by article 56 . the risk sharing instrument shall be implemented by the commission within the framework of indirect centralised management in accordance with article 54 of regulation no 1605 / 2002 . payments to the risk sharing instrument shall be made in tranches , in accordance with the scheduled use of the risk sharing instrument in providing loans and guarantees financing specific operations . the member state concerned shall address a request to the commission who shall adopt a decision by means of an implementing act , describing the system established to guarantee that the amount available is used for the exclusive benefit of the member state which provided it within its cohesion policy financial allocation pursuant to article 18 , as well as the terms and conditions applicable to such risk sharing instrument . these terms and conditions shall at least address the following : traceability and accounting , information on the use of the funds and monitoring and control systems ; and structure of the fees and other administrative and management costs . the financial allocations to the risk - sharing instrument shall be strictly capped and shall not create contingent liabilities for the union budget or the member state concerned . any amount left - over after the completion of an operation covered by the risk sharing instrument may be reused , at the request of the member sate concerned , within the risk - sharing instrument , if the member state still meets one of the conditions set out as specified in article 77 . if the member state no longer meets those conditions , the amount left - over shall be considered as assigned revenue within the meaning of article 18 of the financial regulation . at the request of the member state concerned , additional commitment appropriations generated by this assigned revenue shall be added the following year to the cohesion policy financial allocation of the member state concerned . ' ### the following article is inserted : ' article 36a risk sharing instrument for the purpose of this article a risk - sharing instrument means a financial instrument which guarantees the total or partial coverage of a defined risk , where appropriate in exchange for an agreed remuneration . 2 . member states meeting one of the conditions set out in article 77a , b and c , may contribute a part of the financial allocations indicated in article 19 and article 20 to a risk sharing instrument , which shall be established by means of a cooperation agreement , to be concluded by the commission either with the european investment bank , or with national or international public sector bodies or bodies governed by private law with a public service mission providing adequate guarantees as referred to in article 54 of regulation no 1605 / 2002 , under similar terms and conditions to those applied to and by the european investment bank , to cover the provisioning and capital allocation of guarantees and loans , as well as other financial facilities , granted under the risk sharing instrument . 3 . the cooperation agreement , referred to in paragraph 2 , shall contain rules in particular on the following : the total amount of the union contribution and the schedule about how it will be made available ; the trust account conditions to be set up by the contracted implementing body ; the eligibility criteria for the use of the union contribution , the details of the exact risk - sharing , to be ensured and the guarantees to be provided by the contracted implementing body ; the pricing of instrument , based on the risk margin and the coverage of all the administrative costs of the instrument ; the application and approval procedure of the project proposals , covered by the instrument ; the period of availability of the instrument and the reporting requirements . the exact risk - sharing , which shall be undertaken in the cooperation agreement by the contracted implementing body , shall as an average aim at being at least 1 , 5 times the amount of the union contribution to the risk - sharing instrument . payments to the risk sharing instrument shall be made in tranches , in accordance with the scheduled use of the risk sharing instrument in providing loans and guarantees financing specific operations . 4 . the risk sharing instrument shall be used to finance operations co - financed by the european regional development fund or the cohesion fund , regarding , by way of derogation from article 54 , investment costs which cannot be taken into account as eligible expenditure pursuant to article 55 or as public expenditure as defined in article 2 , pursuant to the eu rules on state aids . it may also be used to finance operations , which contribute to the achievement of the objectives of the national strategic reference framework of the requesting member state and the community strategic guidelines on cohesion1 , and bring the greatest added value to the union strategy for smart , sustainable and inclusive growth . 5 . the risk sharing instrument shall be implemented by the commission within the framework of indirect centralised management in accordance with article 54 and article 56 of regulation no 1605 / 2002 . 6 . an eligible member state seeking to benefit from a risk - sharing instrument shall submit a written request to the commission not later than 31 august 2013 . in its request , the member state shall provide all the information necessary to establish : that it meets one of the conditions referred to in points , or of article 77 , by providing a reference to a council decision or other legal act proving this fact ; the list of programmes co - financed either by the erdf or by the cf and the part of the 2012 and 2013 allocations to such programmes that it wants to take out of those programmes in order to reallocate those amounts to the risk - sharing instrument ; the list of proposed projects pursuant to paragraph 4 and the part of the 2012 and 2013 allocations that it wants to take out of the programmes in order to reallocate those amounts to the risk - sharing instrument ; the amount available for its exclusive benefit within its cohesion policy financial allocation pursuant to article 18 and an indication on the amount , which could be earmarked for the objectives of the risk - sharing instrument exclusively from the eu budget commitments which remain to be effected in years 2012 and 2013 pursuant to article 75 ; 7 . the commission - after verifying that the member state request is justified - shall adopt within four months a decision describing the system established to guarantee that the amount available is used for the exclusive benefit of the member state which provided it within its cohesion policy financial allocation pursuant to article 18 , as well as on the concrete terms and conditions of the participation of the requesting member state in the risk sharing instrument . the concrete terms and conditions shall in particular address the following : traceability and accounting , information on the use of the funds , payments conditions and monitoring and control systems ; structure of the fees and other administrative and management costs ; indicative list of eligible projects for financing and the maximum amount of the union contribution that can be allocated to the risk - sharing instrument from the member state allocations available , and the instalments for practical implementation . the commission decision shall be published in the official journal of the european union . when deciding on the member state request , the commission shall ensure that only projects , for which a favourable financing decision has been taken either by the eib or by a national or international public sector body or body governed by private law with a public service mission , shall be accepted as eligible from being financed from an established risk - sharing instrument . 8 . the commission decision , referred to in paragraph shall be preceded by the revision of the operational programmes concerned under the erdf and cf in accordance with article 33 . 9 . the financial allocations to the risk - sharing instrument shall be strictly capped and shall not exceed 10% of the indicative total allocation for the requesting member state for the years 2007 - 2013 regarding erdf and cf , which was approved in accordance with article 28b . the financial allocations available to the projects in paragraph 4 , subparagraph 2 of this article are limited to the amounts left after financing the operations mentioned in paragraph 4 , subparagraph 1 . beyond the total union contribution to the risk - sharing instrument , endorsed in the decision , referred to in paragraph , the union participation in a risk - sharing instrument shall not create any further contingent liabilities neither for the union budget nor for the member state concerned . 10 . any amount left - over after the completion of an operation covered by the risk sharing instrument may be reused , at the request of the member state concerned , within the risk - sharing instrument , if the member state still meets one of the conditions set out in article 77a , b and c . if the member state no longer meets any of those conditions , the amount left - over shall be considered as assigned revenue within the meaning of article 18 of the financial regulation . at the request of the member state concerned , additional commitment appropriations generated by this assigned revenue shall be added the following year to the cohesion policy financial allocation of the member state concerned . _______________ 1 see : council decision no . 2006 / 702 / ec of 6 october 2006 on community strategic guidelines on cohesion , oj l 291 , 21 . 10 . 2006 , p . 11 . '


### on 11 july 2011 , finance ministers of the 17 euro - area member states signed the treaty establishing the european stability mechanism . it is foreseen that by 2013 , the esm will assume the tasks currently fulfilled by the european financial stability facility and the european financial stabilisation mechanism . this future mechanism should therefore already be taken into account by this regulation . ### on 2 february 2012 , the 17 euro - area member states signed the treaty establishing the european stability mechanism . it is foreseen that by july 2012 the esm enters into force and will assume the tasks currently fulfilled by the european financial stability facility and the european financial stabilisation mechanism . the esm should therefore be taken into account by this regulation .


### the council , acting on a proposal by the commission , may decide to impose a fine on a member state that intentionally or by serious negligence misrepresents the mip relevant data . ### the council , acting on a proposal by the commission , may decide in a two step procedure to impose an interest - bearing deposit and subsequently a fine on a member state that intentionally or by serious negligence misrepresents the mip relevant data .


### for the measures referred to in article 9 the council shall act without taking into account the vote of the member of the council representing the member state concerned . ### for the measures referred to in article 9 the council shall act without taking into account the vote of the member of the council representing the member state concerned . the decision referred to in article 9 shall be deemed to be adopted by the council unless the council decides , by a qualified majority , to reject the recommendation within 10 days of its adoption by the commission .


### article 9 of decision no 406 / 2009 / ec requires the commission to assess modalities to include greenhouse gas emissions and removals resulting from activities related to land use , land use change and forestry into the union ' s greenhouse gas emission reduction commitment , whilst ensuring the permanence and environmental integrity of the contribution of the sector , and providing for accurate monitoring and accounting of the relevant emissions and removals . this decision should , therefore , as a first step , set out accounting rules applicable to greenhouse gas emissions and removals from the lulucf sector . to ensure the preservation and enhancement of carbon stocks in the interim , it should also provide for member states to adopt lulucf action plans setting out measures to limit or reduce emissions , and to maintain or increase removals , from the lulucf sector . ### pursuant to article 9 of decision no 406 / 2009 / ec the commission has been assessing the modalities related to lulucf sector in the union and the member states ' greenhouse gas emission reduction commitments , with the aim of ensuring permanence and the environmental integrity of the contribution of lulucf sector as well as accurate monitoring and accounting . as a result of this assessment the commission is proposing a so - called lulucf legislative package comprising two interlinked legislative acts : a decision on accounting rules for lulucf , as a first step , and a legislative act on the formal inclusion of the lulucf sector in the union and the member states ' greenhouse gas emission reduction commitments , as a second step , which are interlinked . this decision should , therefore , set out accounting rules applicable to greenhouse gas emissions and removals from the lulucf sector . to ensure the preservation and enhancement of carbon stocks in the interim , it should also provide for member states to adopt lulucf action plans setting out measures to limit or reduce emissions , and to maintain or increase removals , from the lulucf sector . the second legislative proposal on the formal inclusion of the lulucf sector in the union and the member states ' greenhouse gas emission reduction commitments will follow subsequently .


### to ensure the environmental integrity of the accounting rules applicable to the union lulucf sector , these rules should be based on the accounting principles laid down in decision - / cmp . 7 , and decision 16 / cmp . 1 of the conference of the parties serving as the meeting of the parties to the kyoto protocol . ### to ensure the environmental integrity of the accounting rules applicable to the union lulucf sector , these rules should be based on the accounting principles laid down in decision - / cmp . 7 , decision 2 / cmp . 6 and decision 16 / cmp . 1 of the conference of the parties serving as the meeting of the parties to the kyoto protocol and applied in a consistent , comparable and complete manner within the union and among member states .


### the accounting rules should ensure that member states accurately reflect in accounts the time emissions of greenhouse gasses from harvested wood take place , to provide incentives for the use of harvested wood products with long life cycles . the first - order decay function applicable to emissions resulting from harvested wood products should therefore correspond to equation 12 . 1 of the 2006 intergovernmental panel on climate change guidelines for national greenhouse gas inventories , and the relevant default half - life values should be based on table 3a . 1 . 3 of the 2003 ipcc good practice guidance for land use , land use change and forestry . ### the accounting rules for forest management should ensure that member states accurately reflect in accounts the time emissions of greenhouse gasses from harvested wood take place , to provide incentives for the use of harvested wood products with long life cycles . the first - order decay function applicable to emissions resulting from harvested wood products should therefore correspond to equation 12 . 1 of the 2006 intergovernmental panel on climate change guidelines for national greenhouse gas inventories , and the relevant default half - life values should be based on table 3a . 1 . 3 of the 2003 ipcc good practice guidance for land use , land use change and forestry .


### member states may also draw up and maintain accounts that accurately reflect emissions and removals resulting from revegetation , and wetland drainage and rewetting . ### member states may also draw up and maintain accounts that accurately reflect emissions and removals resulting from cropland and grazing land management , revegetation , and wetland drainage and rewetting .


### the commission shall verify the accuracy of proposed revised reference levels . ### for the purposes of paragraph 4 , and in the absence of relevant acts adopted by the unfccc or kyoto protocol bodies or other successor frameworks establishing forest management reference levels , the commission shall verify the accuracy of new reference levels .


### the commission shall be empowered to adopt delegated acts in accordance with article 12 to amend annex i to add accounting periods and to ensure consistency between those accounting periods and the relevant periods applicable to union emission reduction commitments in other sectors . ### any amendment to the accounting rules set out in this article , including changes to the accounting periods set out in annex i , shall be adopted in accordance with the ordinary legislative procedure .


### the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission to update the definitions laid down in article 2 in the light of changes to definitions adopted by the bodies of the unfccc or the kyoto protocol or other multilateral agreement relevant to climate change concluded by the union , to amend annex i to add accounting periods and ensure consistency between those accounting periods and the relevant periods applicable to union emission reduction commitments in other sectors , to amend annex ii with updated reference levels in accordance with the proposed reference levels submitted by member states pursuant to article 6 subject to corrections made in accordance with this decision , to revise the information specified in annex iii in accordance with scientific progress and to revise the conditions relating to the accounting rules for natural disturbances laid down in article 9 in the light of scientific progress or to reflect revisions to acts adopted by the unfccc or kyoto protocol bodies . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level . the commission , when preparing and drawing - up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and council . ### the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission to update the definitions laid down in article 2 in the light of changes to definitions adopted by the bodies of the unfccc or the kyoto protocol or other relevant multilateral agreements arising in the area of climate change with which the union must comply , to revise the information specified in annex iii in accordance with scientific progress and to revise the conditions relating to the accounting rules for natural disturbances laid down in article 9 to reflect minor changes to acts adopted by the unfccc or kyoto protocol bodies . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level . the commission , when preparing and drawing - up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and council .


### ‘ half - life value’ is the number of years it takes for the carbon content of a wood product to decrease to one half of its initial quantity ; ### ‘ half - life value’ is the number of years it takes for the quantity of carbon stored in a wood product to decrease to one half of its initial value ;


### member states may use country - specific half - life values instead of the half - life values specified in annex iii provided that those values are determined by the member state on the basis of transparent and verifiable data . ### member states may use country - specific methodologies and half - life values instead of the methodologies and half - life values specified in annex iii provided that those methodologies and values are determined by the member state on the basis of transparent and verifiable data and that the methodologies used are at least as detailed or accurate as those prescribed above .


### no later than six months after the beginning of each accounting period specified in annex i , member states shall draw up and transmit to the commission draft lulucf action plans to limit or reduce emissions and maintain or increase removals resulting from the activities referred to in article 3 . member states shall ensure that a broad range of stakeholders are consulted . ### no later than six months after the beginning of each accounting period specified in annex i , member states shall draw up and transmit to the commission draft lulucf action plans to limit or reduce emissions and maintain or increase removals resulting from the activities referred to in article 3 . member states shall ensure that interested stakeholders are consulted . lulucf action plans are meant to be understood as an integral part of the national low carbon development strategies .


### where the conditions set out in paragraph 2 are met , member states may exclude non - anthropogenic greenhouse gas emissions by sources resulting from natural disturbances from calculations relevant to their accounting obligations pursuant to points , , , and of article 3 . if member states exclude such emissions they shall also exclude any subsequent removals on lands where those natural disturbances have occurred . however , non - anthropogenic greenhouse gas emissions by sources resulting from natural disturbances which have been included in the calculation of their reference level pursuant to article 6 , article 6 or article 6 shall not be excluded . ### where the conditions set out in paragraph 2 are met , member states may exclude non - anthropogenic greenhouse gas emissions by sources resulting from natural disturbances from calculations relevant to their accounting obligations pursuant to points , , , and of article 3 . if member states exclude such emissions they shall also exclude any subsequent removals on lands where those natural disturbances have occurred . however , non - anthropogenic greenhouse gas emissions by sources resulting from natural disturbances which have been included in the calculation of the reference level for forestry management alone pursuant to article 6 , article 6 or article 6 shall not be excluded .


### if there are changes to the relevant provisions of decision - / cmp . 7 , the member states shall communicate to the commission proposed revised reference levels reflecting those changes no later than six months after the adoption of those changes . ### if there are changes to the relevant provisions of decision - / cmp . 7 , the member states shall communicate to the commission revised reference levels reflecting those changes no later than six months after the adoption of those changes


### if there are changes to the relevant provisions of decision - / cmp . 7 , the member states shall communicate to the commission proposed revised reference levels reflecting those changes no later than six months after the adoption of those changes . ### if there are changes to the provisions of decision 2 / cmp . 7 affecting the annual reporting including historical time series for forest management , the member states shall carry out adjustments following the provisions in decision 2 / cmp . 7 .


### member state lulucf action plans should set out measures to limit or reduce emissions and to maintain or increase removals from the lulucf sector . each lulucf action plan should contain certain information as specified in this decision . moreover , to promote best practice , an indicative list of measures that may also be included in those plans should be set out in annex to this decision . the commission should periodically evaluate the content and implementation of member states’ lulucf action plans and , where appropriate , provide recommendations to enhance member state action . ### member state lulucf action plans should set out measures to limit or reduce emissions and to maintain or increase removals from the lulucf sector . each lulucf action plan should contain certain information as specified in this decision . moreover , to promote best practice , an indicative list of measures that may also be included in those plans should be set out in annex to this decision . this should take place in accordance with the decision on monitoring mechanisms and strategies in the interest of progress towards a low - carbon society . the commission should periodically evaluate the content and implementation of member states’ lulucf action plans and , where appropriate , provide recommendations to enhance member state action .


### if improved methodologies become available allowing a member state to calculate reference levels in a significantly more accurate manner or where there are significant improvements in the quality of data available to a member state , the member state concerned shall communicate to the commission proposed revised reference levels reflecting those changes without delay . ### if improved methodologies become available allowing a member state to calculate annual emissions and removals in forest management reference levels in a significantly more accurate manner or where there are significant improvements in the quality of data available to a member state , the member state concerned shall carry out a technical adjustment following the provisions in decision 2 / cmp . 7 .


### member state lulucf action plans should set out measures to limit or reduce emissions and to maintain or increase removals from the lulucf sector . each lulucf action plan should contain certain information as specified in this decision . moreover , to promote best practice , an indicative list of measures that may also be included in those plans should be set out in annex to this decision . the commission should periodically evaluate the content and implementation of member states ‘ lulucf action plans and , where appropriate , provide recommendations to enhance member state action . ### member state lulucf action plans established as a part of the low carbon development strategies should set out measures to limit or reduce emissions and to maintain or increase removals from the lulucf sector . each member state should define the most appropriate measures to meet national circumstances . each lulucf action plan should contain certain information as specified in this decision . moreover , to promote best practice , an indicative list of measures that may also be included in those plans should be set out in annex to this decision .


### where the conditions set out in paragraph 2 are met , member states may exclude non - anthropogenic greenhouse gas emissions by sources resulting from natural disturbances from calculations relevant to their accounting obligations pursuant to points , , , and of article 3 . if member states exclude such emissions they shall also exclude any subsequent removals on lands where those natural disturbances have occurred . however , non - anthropogenic greenhouse gas emissions by sources resulting from natural disturbances which have been included in the calculation of their reference level pursuant to article 6 , article 6 or article 6 shall not be excluded . ### where the conditions set out in paragraph 2 are met , member states may exclude non - anthropogenic greenhouse gas emissions by sources resulting from natural disturbances from calculations relevant to their accounting obligations pursuant to points , , , and of article 3 . however , non - anthropogenic greenhouse gas emissions by sources resulting from natural disturbances which have been included in the calculation of their reference level pursuant to article 6 , article 6 or article 6 shall not be excluded .


### member states may also draw up and maintain accounts that accurately reflect emissions and removals resulting from revegetation , and wetland drainage and rewetting . ### member states may also choose to draw up and maintain accounts for the first accounting period that accurately reflect emissions and removals resulting from cropland management and grazing land management , revegetation , and wetland drainage and rewetting .


### the commission shall be empowered to adopt delegated acts in accordance with article 12 to amend the definitions in paragraph 1 of this article for the purpose of updating those definitions in the light of changes to definitions adopted by the bodies of the unfccc or the kyoto protocol , or other multilateral agreement relevant to climate change concluded by the union . ### the commission shall be empowered to adopt delegated acts in accordance with article 12 to amend the definitions in paragraph 1 of this article to ensure consistency between those definitions and any changes to relevant definitions adopted by the bodies of the unfccc or the kyoto protocol within the framework of the unfccc , or other multilateral agreement relevant to climate change concluded by the union .


### no later than one year before the end of each accounting period , member states shall communicate to the commission proposed revised reference levels for the following accounting period in accordance with the methodology in decision - / cmp . 7 used for calculating the reference levels set out in that decision . ### no later than one year before the end of each accounting period , member states shall communicate to the commission new reference levels for the following accounting period in accordance with the process and methodology in decision - 2 / cmp . 6 and 2 / cmp . 7 used for calculating the reference levels set out in decision 2 / cmp . 7 . reference levels for forest management shall be identical to those established by acts adopted by the unfccc or kyoto protocol bodies .


### this decision sets out accounting rules applicable to emissions and removals resulting from land use , land use change and forestry activities . it also provides for member state lulucf action plans to limit or reduce emissions and to maintain or increase removals , and for the evaluation of those plans by the commission . ### this decision sets out accounting rules for member states applicable to emissions and removals resulting from land use , land use change and forestry activities . this decision does not lay down accounting or reporting obligations for private parties . it also provides for member state lulucf action plans to limit or reduce emissions and to maintain or increase removals , and for the evaluation of those plans by the commission .


### member states shall include in their draft lulucf action plans the following information relating to each of the activities referred to in article 3 : ### member states shall consider including in their draft lulucf action plans the following information relating to each of the activities referred to in article 3 :


### the 17th conference of the parties of the unfccc , meeting in durban in december 2011 , adopted decision - / cmp . 7 of the conference of the parties serving as the meeting of the parties to the kyoto protocol . that decision set out rules for accounting for the lulucf sector as of a second commitment period under the kyoto protocol . this decision should be in line with that decision to ensure an appropriate level of coherence between the union ' s internal rules and methodologies agreed within the unfccc . this decision should also reflect the particularities of the union lulucf sector . ### the 17th conference of the parties of the unfccc , meeting in durban in december 2011 , adopted decision 2 - / cmp . 7 of the conference of the parties serving as the meeting of the parties to the kyoto protocol and decision 16 / cmp . 1 . that decision set out rules for accounting for the lulucf sector as of a second commitment period under the kyoto protocol . this decision should be consistent with that decision to ensure an appropriate level of coherence between the union ' s internal rules and methodologies agreed within the unfccc to avoid any duplication of national reporting . this decision should also reflect the particularities of the union lulucf sector .


### the commission shall verify the accuracy of proposed revised reference levels . ### for the purposes of paragraph 4 , and in the absence of relevant acts adopted by the unfccc or kyoto protocol bodies or other successor frameworks establishing forest management reference levels , the commission shall verify the accuracy of new reference levels .


### member states may use country - specific half - life values instead of the half - life values specified in annex iii provided that those values are determined by the member state on the basis of transparent and verifiable data . ### member states may use country - specific methodologies and half - life values instead of the methodologies and half - life values specified in annex iii provided that those values are determined by the member state on the basis of transparent and verifiable methodologies and data and that they are at least as detailed or accurate as those in annex iii .


### ‘ natural disturbance’ is any non - anthropogenic event or circumstance that causes significant emissions in forests or agricultural soils and the occurrence of which is beyond the control of the relevant member state provided the member state is also objectively unable to significantly limit the effect of the event or circumstance , even after its occurrence , on emissions ; ### ‘ natural disturbances’ are non - anthropogenic events or non - anthropogenic circumstances . for the purposes of this decision , these events or circumstances are those that cause significant emissions in forests and are beyond the control of , and not materially influenced by , a member state . these may include wildfires , insect and disease infestations , extreme weather events , including droughts and floods , and / or geographical disturbances , beyond the control of , and not materially influenced by , a member state . these exclude harvesting and prescribed burning ;


### article 9 of decision no 406 / 2009 / ec requires the commission to assess modalities to include greenhouse gas emissions and removals resulting from activities related to land use , land use change and forestry into the union ' s greenhouse gas emission reduction commitment , whilst ensuring the permanence and environmental integrity of the contribution of the sector , and providing for accurate monitoring and accounting of the relevant emissions and removals . this decision should , therefore , as a first step , set out accounting rules applicable to greenhouse gas emissions and removals from the lulucf sector . to ensure the preservation and enhancement of carbon stocks in the interim , it should also provide for member states to adopt lulucf action plans setting out measures to limit or reduce emissions , and to maintain or increase removals , from the lulucf sector . ### pursuant to article 9 of decision no 406 / 2009 / ec the commission has been assessing the modalities related to lulucf sector in the union and the member states ' greenhouse gas emission reduction commitments , with the aim of ensuring permanence and the environmental integrity of the contribution of lulucf sector as well as accurate monitoring and accounting . as a result of this assessment the commission is proposing a so - called lulucf legislative package comprising two interlinked legislative acts : a decision on accounting rules for lulucf , as a first step , and a legislative act on the formal inclusion of the lulucf sector in the union and the member states ' greenhouse gas emission reduction commitments , as a second step , which are interlinked . this decision should , therefore , set out accounting rules applicable to greenhouse gas emissions and removals from the lulucf sector . to ensure the preservation and enhancement of carbon stocks in the interim , it should also provide for member states to adopt lulucf action plans setting out measures to limit or reduce emissions , and to maintain or increase removals , from the lulucf sector . the second legislative proposal on the formal inclusion of the lulucf sector in the union and the member states ' greenhouse gas emission reduction commitments will follow subsequently .


### where member states reflect in their accounts emissions resulting from harvested wood products that were harvested for energy purposes , they shall do so also on the basis of the instantaneous oxidation method . ### where member states reflect in their accounts emissions resulting from harvested wood products that were harvested for energy purposes , they shall take into account in their calculations the replacement of fossil fuels with adequate national half - life values .


### ‘ half - life value’ is the number of years it takes for the carbon content of a wood product to decrease to one half of its initial quantity ; ### ‘ half - life value’ is the number of years it takes for the quantity of carbon stored in a wood product to decrease to one half of its initial value ;


### the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission to update the definitions laid down in article 2 in the light of changes to definitions adopted by the bodies of the unfccc or the kyoto protocol or other multilateral agreement relevant to climate change concluded by the union , to amend annex i to add accounting periods and ensure consistency between those accounting periods and the relevant periods applicable to union emission reduction commitments in other sectors , to amend annex ii with updated reference levels in accordance with the proposed reference levels submitted by member states pursuant to article 6 subject to corrections made in accordance with this decision , to revise the information specified in annex iii in accordance with scientific progress and to revise the conditions relating to the accounting rules for natural disturbances laid down in article 9 in the light of scientific progress or to reflect revisions to acts adopted by the unfccc or kyoto protocol bodies . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level . the commission , when preparing and drawing - up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and council . ### the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission to update the definitions laid down in article 2 in the light of changes to definitions adopted by the bodies of the unfccc or the kyoto protocol or other multilateral agreements arising in the area of climate change with which the union must comply , to revise the information specified in annex iii in accordance with scientific progress and to revise the conditions relating to the accounting rules for natural disturbances laid down in article 9 to minor changes to acts adopted by the unfccc or kyoto protocol bodies . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level . the commission , when preparing and drawing - up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and council .


### no later than one year before the end of each accounting period , member states shall communicate to the commission proposed revised reference levels for the following accounting period in accordance with the methodology in decision - / cmp . 7 used for calculating the reference levels set out in that decision . ### no later than one year before the end of each accounting period , member states shall communicate to the commission revised reference levels for the following accounting period in accordance with the methodology in decision - / cmp . 7 used for calculating the reference levels set out in that decision . note : the same change applies to paragraphs 5 and 6 of article 6 .


### the 17th conference of the parties of the unfccc , meeting in durban in december 2011 , adopted decision - / cmp . 7 of the conference of the parties serving as the meeting of the parties to the kyoto protocol . that decision set out rules for accounting for the lulucf sector as of a second commitment period under the kyoto protocol . this decision should be in line with that decision to ensure an appropriate level of coherence between the union’s internal rules and methodologies agreed within the unfccc . this decision should also reflect the particularities of the union lulucf sector . ### the 17th conference of the parties of the unfccc , meeting in durban in december 2011 , adopted decision 2 / cmp . 7 of the conference of the parties serving as the meeting of the parties to the kyoto protocol . that decision set out rules for accounting for the lulucf sector as of a second commitment period under the kyoto protocol . this decision should be in line with that decision to ensure an appropriate level of coherence between the union’s internal rules and methodologies agreed within the unfccc . this decision should also reflect the particularities of the union lulucf sector and the obligations arising from the union as a separate party .


### the commission shall be empowered to adopt delegated acts in accordance with article 12 to amend annex i to add accounting periods and to ensure consistency between those accounting periods and the relevant periods applicable to union emission reduction commitments in other sectors . ### any amendment to the accounting rules set out in this article , including changes to the accounting periods set out in annex i , shall be adopted in accordance with the ordinary legislative procedure .


### for the purposes of paragraphs 4 , 5 and 6 , member states shall specify the amount of annual emissions resulting from natural disturbances which have been included in their proposed revised reference levels and the manner in which they estimated that amount . ### for the purposes of paragraphs 4 , 5 and 6 , member states shall specify the amount of annual emissions resulting from natural disturbances which have been included in their revised reference levels and the manner in which they estimated that amount .


### member states shall include in their draft lulucf action plans the following information relating to each of the activities referred to in article 3 : ### member states shall consider including , in their lulucf action the following information relating to each of the activities referred to in article 3 :


### article 9 of decision no 406 / 2009 / ec requires the commission to assess modalities to include greenhouse gas emissions and removals resulting from activities related to land use , land use change and forestry into the union ' s greenhouse gas emission reduction commitment , whilst ensuring the permanence and environmental integrity of the contribution of the sector , and providing for accurate monitoring and accounting of the relevant emissions and removals . this decision should , therefore , as a first step , set out accounting rules applicable to greenhouse gas emissions and removals from the lulucf sector . to ensure the preservation and enhancement of carbon stocks in the interim , it should also provide for member states to adopt lulucf action plans setting out measures to limit or reduce emissions , and to maintain or increase removals , from the lulucf sector . ### pursuant to article 9 of decision no 406 / 2009 / ec , the commission has been assessing the modalities related to lulucf sector in the union and the member states ' greenhouse gas emission reduction commitments , with the aim of ensuring permanence and the environmental integrity of the contribution of the lulucf sector as well as accurate monitoring and accounting . as a result of this assessment the commission is proposing a so - called lulucf legislative package comprising two interlinked legislative acts : a decision on accounting rules for lulucf as a first step , and a legislative act on the formal inclusion of the lulucf sector in the union and the member states ' greenhouse gas emission reduction commitments as a second step . this decision should , therefore set out accounting rules applicable to greenhouse gas emissions and removals from the lulucf sector . to ensure the preservation and enhancement of carbon stocks in the interim , it should also provide for member states to adopt lulucf action plans setting out measures to limit or reduce emissions , and to maintain or increase removals , from the lulucf sector . the second legislative proposal on the formal inclusion of the lulucf sector in the union and the member states ' greenhouse gas emission reduction commitments will follow subsequently .


### if there are changes to the relevant provisions of decision - / cmp . 7 , the member states shall communicate to the commission proposed revised reference levels reflecting those changes no later than six months after the adoption of those changes . ### if there are changes to the provisions of decision 2 / cmp . 7 affecting the annual reporting including historical time series for forest management , the member states shall carry out adjustments following the provisions in decision 2 / cmp . 7 .


### the 17th conference of the parties of the unfccc , meeting in durban in december 2011 , adopted decision - / cmp . 7 of the conference of the parties serving as the meeting of the parties to the kyoto protocol . that decision set out rules for accounting for the lulucf sector as of a second commitment period under the kyoto protocol . this decision should be in line with that decision to ensure an appropriate level of coherence between the union ' s internal rules and methodologies agreed within the unfccc . this decision should also reflect the particularities of the union lulucf sector . ### the 17th conference of the parties of the unfccc , meeting in durban in december 2011 , adopted decision 2 / cmp . 7 of the conference of the parties serving as the meeting of the parties to the kyoto protocol and decision 16 / cmp . 1 . that decision set out rules for accounting for the lulucf sector as of a second commitment period under the kyoto protocol . this decision should be in line with that decision to ensure an appropriate level of coherence between the union ' s internal rules and methodologies agreed within the unfccc to avoid any duplication of national reporting . this decision should also reflect the particularities of the union lulucf sector .


### the commission shall be empowered to adopt delegated acts in accordance with article 12 to revise the conditions referred to in the first subparagraph of paragraph 2 in the light of scientific progress or to reflect revisions to acts adopted by unfccc or kyoto protocol bodies . ### the commission shall be empowered to adopt delegated acts in accordance with article 12 to revise the conditions referred to in the first subparagraph of paragraph 2 to reflect minor changes to acts adopted by unfccc or kyoto protocol bodies .


### the commission shall be empowered to adopt delegated acts in accordance with article 12 to amend annex i to add accounting periods and to ensure consistency between those accounting periods and the relevant periods applicable to union emission reduction commitments in other sectors . ### any amendment to the obligation to draw up and maintain lulucf accounts set out in this article , including changes to the accounting periods as set out in annex i , shall be adopted in accordance with the ordinary legislative procedure .


### no later than one year before the end of each accounting period , member states shall communicate to the commission proposed revised reference levels for the following accounting period in accordance with the methodology in decision - / cmp . 7 used for calculating the reference levels set out in that decision . ### reference levels for forest management shall be identical to those established by acts adopted by the unfccc or kyoto protocol bodies . no later than one year before the end of each accounting period , member states shall communicate to the commission new reference levels for the following accounting period in accordance with the process and methodology in decisions 2 / cmp . 6 and 2 / cmp . 7 used for calculating the reference levels set out in decision 2 / cmp . 7 .


### no later than six months after the beginning of each accounting period specified in annex i , member states shall draw up and transmit to the commission draft lulucf action plans to limit or reduce emissions and maintain or increase removals resulting from the activities referred to in article 3 . member states shall ensure that a broad range of stakeholders are consulted . ### no later than one year after the beginning of each accounting period specified in annex i , member states shall draw up and transmit to the commission information on lulucf actions , as a separate document or as a clearly identifiable part of the reporting requirements of articles 14 and 15 of regulation no . . . / . . . [ commission proposal for a regulation of the european parliament and the council on a mechanism for monitoring and reporting greenhouse gas emissions and for reporting other information at nation and union level relevant to climate change 0789 final – 2011 / 0372 ] , to limit or reduce emissions and maintain or increase removals resulting from the activities referred to in article 3 . member states shall ensure that a broad range of stakeholders are consulted .


### since the objectives of the proposed action cannot , by their very nature , be sufficiently achieved by the member states alone and can therefore by reason of scale and effects of the action be better achieved at union level , the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union . in accordance with the principle of proportionality , as set out in that article , this decision does not go beyond what is necessary in order to achieve those objectives , ### since the objectives of the proposed action cannot , by their very nature , be sufficiently achieved by the member states alone and can therefore by reason of scale and effects of the action be better achieved at union level , the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union . lulucf - issues , such as forest policy , are under member states ' competence . the union should not intervene in relation to national forest policies and should respect the competence of member states in this field . in accordance with the principle of proportionality , as set out in that article , this decision does not go beyond what is necessary in order to achieve those objectives ,


### article 9 of decision no 406 / 2009 / ec requires the commission to assess modalities to include greenhouse gas emissions and removals resulting from activities related to land use , land use change and forestry into the union ' s greenhouse gas emission reduction commitment , whilst ensuring the permanence and environmental integrity of the contribution of the sector , and providing for accurate monitoring and accounting of the relevant emissions and removals . this decision should , therefore , as a first step , set out accounting rules applicable to greenhouse gas emissions and removals from the lulucf sector . to ensure the preservation and enhancement of carbon stocks in the interim , it should also provide for member states to adopt lulucf action plans setting out measures to limit or reduce emissions , and to maintain or increase removals , from the lulucf sector . ### pursuant to article 9 of decision no 406 / 2009 / ec the commission has been assessing the modalities related to lulucf sector in the union and the member states ' greenhouse gas emission reduction commitments , with the aim of ensuring permanence and the environmental integrity of the contribution of lulucf sector as well as accurate monitoring and accounting . as a result of this assessment the commission is proposing a so - called lulucf legislative package comprising two interlinked legislative acts : a decision on accounting rules for lulucf , as a first step , and a legislative act on the formal inclusion of the lulucf sector in the union and the member states ' greenhouse gas emission reduction commitments , as a second step , which are interlinked . this decision should , therefore , set out accounting rules applicable to greenhouse gas emissions and removals from the lulucf sector . to ensure the preservation and enhancement of carbon stocks in the interim , it should also provide for member states to adopt lulucf action plans setting out measures to limit or reduce emissions , and to maintain or increase removals , from the lulucf sector . the second legislative proposal on the formal inclusion of the lulucf sector in the union and the member states ' greenhouse gas emission reduction commitments will follow subsequently .


### the lulucf accounting rules should reflect efforts made in the agriculture and forestry sectors to enhance the contribution of changes made to the use of land resources to the reduction of emissions . this decision should provide for accounting rules applicable on a mandatory basis to the forestry activities of afforestation , reforestation , deforestation and forest management , and to the agricultural activities of grazing land management and cropland management . it should also provide for accounting rules applicable on a voluntary basis to revegetation and wetland drainage and rewetting activities . ### the accounts for the lulucf activities should reflect efforts made in the agriculture and forestry sectors to enhance the contribution of changes made to the use of land resources to the reduction of emissions . this decision should provide for accounts for the lulucf activities applicable on a mandatory basis to the forestry activities of afforestation , reforestation , deforestation and forest management . it should also provide for accounts applicable on a voluntary basis to the agricultural activities of grazing land management and cropland management , to revegetation , wetland drainage and rewetting activities .


### if improved methodologies become available allowing a member state to calculate reference levels in a significantly more accurate manner or where there are significant improvements in the quality of data available to a member state , the member state concerned shall communicate to the commission proposed revised reference levels reflecting those changes without delay . ### if improved methodologies become available allowing a member state to calculate reference levels in a significantly more accurate manner or where there are significant improvements in the quality of data available to a member state , the member state concerned shall communicate to the commission revised reference levels reflecting those changes without delay .


### reporting rules on greenhouse gas emissions and other information relevant to climate change , including information on the lulucf sector , fall within the scope of regulation no … / … [ commission proposal for a regulation of the european parliament and of the council on a mechanism for monitoring and reporting union greenhouse gas emissions and for reporting other information at national and union level relevant to climate change ] , and are not therefore within the scope of this decision . ### reporting rules on greenhouse gas emissions and other information relevant to climate change , including information on the lulucf sector , fall within the scope of regulation no . . . / . . . [ commission proposal for a regulation of the european parliament and of the council on a mechanism for monitoring and reporting union greenhouse gas emissions and for reporting other information at national and union level relevant to climate change ] , and should be considered by member states when monitoring and reporting , although they do not fall within the scope of this decision .


### this decision sets out accounting rules applicable to emissions and removals resulting from land use , land use change and forestry activities . it also provides for member state lulucf action plans to limit or reduce emissions and to maintain or increase removals , and for the evaluation of those plans by the commission . ### this decision sets out accounting rules for member states applicable to emissions and removals resulting from land use , land use change and forestry activities . this decision does not lay down accounting or reporting obligations for private parties . it also provides for member state lulucf action plans to limit or reduce emissions and to maintain or increase removals , and for the evaluation of those plans by the commission .


### member states shall include in their draft lulucf action plans the following information relating to each of the activities referred to in article 3 : ### member states shall consider including the following in their lulucf action plans relating to the first subparagraph of article 3 and where systems are already in place and data available relating to in subparagraph 2 of article 3 :


### member state lulucf action plans should set out measures to limit or reduce emissions and to maintain or increase removals from the lulucf sector . each lulucf action plan should contain certain information as specified in this decision . moreover , to promote best practice , an indicative list of measures that may also be included in those plans should be set out in annex to this decision . the commission should periodically evaluate the content and implementation of member states ‘ lulucf action plans and , where appropriate , provide recommendations to enhance member state action . ### member state lulucf action plans should set out measures to limit or reduce emissions and to maintain or increase removals from the lulucf sector . each lulucf action plan should contain certain information as specified in this decision . moreover , to promote best practice , an indicative list of measures that may also be included in those plans should be set out in annex to this decision . the commission should periodically evaluate the content and implementation of member states ' lulucf action plans and , where appropriate , provide recommendations to enhance member state action . participation of the public during the preparation , modification and review of these plans should be provided for in this decision .


### the lulucf accounting rules should reflect efforts made in the agriculture and forestry sectors to enhance the contribution of changes made to the use of land resources to the reduction of emissions . this decision should provide for accounting rules applicable on a mandatory basis to the forestry activities of afforestation , reforestation , deforestation and forest management , and to the agricultural activities of grazing land management and cropland management . it should also provide for accounting rules applicable on a voluntary basis to revegetation and wetland drainage and rewetting activities . ### the lulucf accounting rules should take into account efforts made in the agriculture and forestry sectors to enhance the contribution of changes made to the use of land resources to the reduction of emissions . the union and its member states should jointly fulfil the commitment of the cap of 3 . 5 per cent as specified in the unfccc decision 2 / cmp . 7 . agreed in durban . the modalities of this joint fulfilment will be prepared by the commission in a separate , second legislative act on formal inclusion of the lulucf sector in the union and the member states ' greenhouse gas emission reduction commitments within the lulucf legislative package . this decision should provide for accounting rules applicable on a mandatory basis to the forestry activities of afforestation , reforestation , deforestation and forest management , and to the agricultural activities of grazing land management and cropland management . it should also provide for accounting rules applicable on a voluntary basis to revegetation and wetland drainage and rewetting activities .


### no later than six months after the beginning of each accounting period specified in annex i , member states shall draw up and transmit to the commission draft lulucf action plans to limit or reduce emissions and maintain or increase removals resulting from the activities referred to in article 3 . member states shall ensure that a broad range of stakeholders are consulted . ### no later than one year after the beginning of each accounting period specified in annex i , member states shall draw up and transmit to the commission lulucf action plans , as a separate document or as a clearly identifiable part of their national low - carbon development strategies , to limit or reduce emissions and maintain or increase removals resulting from the activities referred to in article 3 . member states shall ensure that a broad range of stakeholders are consulted .


### no later than six months after the beginning of each accounting period specified in annex i , member states shall draw up and transmit to the commission draft lulucf action plans to limit or reduce emissions and maintain or increase removals resulting from the activities referred to in article 3 . member states shall ensure that a broad range of stakeholders are consulted . ### no later than one year after the beginning of each accounting period specified in annex i , member states shall , on a voluntary basis , draw up and transmit to the commission indicative draft lulucf action plans to limit or reduce emissions and maintain or increase removals resulting from the activities referred to in article 3 . member states shall ensure that a broad range of stakeholders are consulted .


### ‘ natural disturbance’ is any non - anthropogenic event or circumstance that causes significant emissions in forests or agricultural soils and the occurrence of which is beyond the control of the relevant member state provided the member state is also objectively unable to significantly limit the effect of the event or circumstance , even after its occurrence , on emissions ; ### ‘ natural disturbances’ are non - anthropogenic events or non - anthropogenic circumstances . for the purposes of this decision , these events or circumstances are those that cause significant emissions in forests and are beyond the control of , and not materially influenced by , a member state . these may include wildfires , insect and disease infestations , extreme weather events , including droughts and floods , and / or geographical disturbances , beyond the control of , and not materially influenced by , a member state . these exclude harvesting and prescribed burning ;


### an analysis of the potential to limit or reduce emissions and to maintain or increase removals ; ### an analysis of the potential to limit or reduce emissions and to maintain or increase removals ; including through the substitution of greenhouse gas intensive materials and energy feed stocks .


### to ensure the environmental integrity of the accounting rules applicable to the union lulucf sector , these rules should be based on the accounting principles laid down in decision - / cmp . 7 , and decision 16 / cmp . 1 of the conference of the parties serving as the meeting of the parties to the kyoto protocol . ### to ensure the environmental integrity of the accounting rules applicable to the union lulucf sector , these rules should be based on the accounting principles laid down in decision 2 / cmp . 7 , decision 2 / cmp . 6 and decision 16 / cmp . 1 of the conference of the parties serving as the meeting of the parties to the kyoto protocol and applied in a consistent , comparable and complete manner within the union and among member states . to this end , the commission should assist member states , where appropriate , to make any technical corrections or adjustments necessary to their existing or newly established accounts .


### article 9 of decision no 406 / 2009 / ec requires the commission to assess modalities to include greenhouse gas emissions and removals resulting from activities related to land use , land use change and forestry into the union ' s greenhouse gas emission reduction commitment , whilst ensuring the permanence and environmental integrity of the contribution of the sector , and providing for accurate monitoring and accounting of the relevant emissions and removals . this decision should , therefore , as a first step , set out accounting rules applicable to greenhouse gas emissions and removals from the lulucf sector . to ensure the preservation and enhancement of carbon stocks in the interim , it should also provide for member states to adopt lulucf action plans setting out measures to limit or reduce emissions , and to maintain or increase removals , from the lulucf sector . ### pursuant to article 9 of decision no 406 / 2009 / ec , the commission has been assessing the modalities related to lulucf sector in the union and the member states ' greenhouse gas emission reduction commitments , with the aim of ensuring permanence and the environmental integrity of the contribution of the lulucf sector as well as accurate monitoring and accounting . as a result of this assessment the commission is proposing a so - called lulucf legislative package comprising two interlinked legislative acts : a decision on accounting rules for lulucf as a first step , and a legislative act on the formal inclusion of the lulucf sector in the union and the member states ' greenhouse gas emission reduction commitments as a second step . this decision should , therefore set out accounting rules applicable to greenhouse gas emissions and removals from the lulucf sector . to ensure the preservation and enhancement of carbon stocks in the interim , it should also provide for member states to adopt lulucf action plans setting out measures to limit or reduce emissions , and to maintain or increase removals , from the lulucf sector . the second legislative proposal on the formal inclusion of the lulucf sector in the union and the member states ' greenhouse gas emission reduction commitments will follow subsequently .


### the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission to update the definitions laid down in article 2 in the light of changes to definitions adopted by the bodies of the unfccc or the kyoto protocol or other multilateral agreement relevant to climate change concluded by the union , to amend annex i to add accounting periods and ensure consistency between those accounting periods and the relevant periods applicable to union emission reduction commitments in other sectors , to amend annex ii with updated reference levels in accordance with the proposed reference levels submitted by member states pursuant to article 6 subject to corrections made in accordance with this decision , to revise the information specified in annex iii in accordance with scientific progress and to revise the conditions relating to the accounting rules for natural disturbances laid down in article 9 in the light of scientific progress or to reflect revisions to acts adopted by the unfccc or kyoto protocol bodies . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level . the commission , when preparing and drawing - up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and council . ### the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission to update the definitions laid down in article 2 in the light of changes to definitions adopted by the bodies of the unfccc or the kyoto protocol or other multilateral agreement relevant to climate change concluded by the union , to amend annex i to add accounting periods and ensure consistency between those accounting periods and the relevant periods applicable to union emission reduction commitments in other sectors .


### member state lulucf action plans should set out measures to limit or reduce emissions and to maintain or increase removals from the lulucf sector . each lulucf action plan should contain certain information as specified in this decision . moreover , to promote best practice , an indicative list of measures that may also be included in those plans should be set out in annex to this decision . the commission should periodically evaluate the content and implementation of member states ‘ lulucf action plans and , where appropriate , provide recommendations to enhance member state action . ### member state lulucf action plans established as a part of the low carbon development strategies should set out measures to limit or reduce emissions and to maintain or increase removals from the lulucf sector . each member state should define the most appropriate measures to meet national circumstances . each lulucf action plan should contain certain information as specified in this decision . moreover , to promote best practice , an indicative list of measures that may also be included in those plans should be set out in annex to this decision .


### member state lulucf action plans should set out measures to limit or reduce emissions and to maintain or increase removals from the lulucf sector . each lulucf action plan should contain certain information as specified in this decision . moreover , to promote best practice , an indicative list of measures that may also be included in those plans should be set out in annex to this decision . the commission should periodically evaluate the content and implementation of member states’ lulucf action plans and , where appropriate , provide recommendations to enhance member state action . ### member state lulucf action plans should set out measures to limit or reduce emissions and to maintain or increase removals from the lulucf sector . each lulucf action plan should contain certain information as specified in this decision . moreover , to promote best practice , an indicative list of measures that may also be included in those plans should be set out in annex to this decision . the commission should periodically evaluate the content and implementation of member states’ lulucf action plans and , where appropriate , provide practicable recommendations to enhance member state action .


### for the purposes of paragraphs 4 , 5 and 6 , member states shall specify the amount of annual emissions resulting from natural disturbances which have been included in their proposed revised reference levels and the manner in which they estimated that amount . ### for the purposes of paragraph 4 member states shall specify the amount of annual emissions resulting from natural disturbances which have been included in their proposed revised reference levels and the manner in which they estimated that amount .


### the accounting rules should accurately represent human - induced changes in emissions and removals . in that regard , this decision should provide for the use of specific methodologies in respect of different lulucf activities . emissions and removals related to afforestation , reforestation and deforestation are the direct result of human intervention and should therefore be accounted for in their entirety . however , given that not all emissions and removals from forest management are anthropogenic , the relevant accounting rules should provide for the use of reference levels to exclude the effects of natural and country - specific characteristics . reference levels constitute estimates of the annual net emissions or removals resulting from forest management within the territory of a member state for the years included in an accounting period , and should be set transparently in accordance with decision - / cmp . 7 . they should be updated to reflect improvements to methodologies or data available in the member states . the accounting rules should provide for an upper limit applicable to net greenhouse gas emissions and removals for forest management that may be entered into accounts , given underlying uncertainties in the projections on which the reference levels are based . ### the accounting rules should accurately represent human - induced changes in emissions and removals . in that regard , this decision should provide for the use of specific methodologies in respect of different lulucf activities . emissions and removals related to afforestation , reforestation and deforestation are the direct result of human intervention and should therefore be accounted for in their entirety . however , given that not all emissions and removals from forest management are anthropogenic , the relevant accounting rules should provide for the use of reference levels to exclude the effects of natural and country - specific characteristics . reference levels constitute estimates of the annual net emissions or removals resulting from forest management within the territory of a member state for the years included in an accounting period , and should be set transparently in accordance with decision - / cmp . 7 . they should be synchronised with the unfccc decisions and they should be updated only if the reference levels adopted by the bodies of the unfccc or the kyoto are updated . the accounting rules should provide for an upper limit applicable to net greenhouse gas emissions and removals for forest management that may be entered into accounts , given underlying uncertainties in the projections on which the reference levels are based .


### lulucf accounting rules should reflect efforts made in the agriculture and forestry sectors to enhance the contribution of changes made to the use of land resources to the reduction of emissions . this decision should provide for accounting rules applicable on a mandatory basis to the forestry activities of afforestation , reforestation , deforestation and forest management , and to the agricultural activities of grazing land management and cropland management . it should also provide for accounting rules applicable on a voluntary basis to revegetation and wetland drainage and rewetting activities . ### the lulucf accounting rules should reflect efforts made in the agriculture and forestry sectors to enhance the contribution of changes made to the use of land resources to the reduction of emissions . this decision should provide for accounting rules applicable on a mandatory basis to the forestry activities of afforestation , reforestation , deforestation and forest management .


### this regulation lays down rules for electronic identification and electronic trust services for electronic transactions with a view to ensuring the proper functioning of the internal market . ### this regulation lays down rules for electronic identification and electronic trust services for electronic transactions with the aim to develop the digital single market by strengthening confidence and trust in secure cross - border electronic transactions .


### trust services provided and end user products used in the provision of those services shall be made accessible for persons with disabilities whenever possible . ### trust services provided and end user products used in the provision of those services shall be made accessible for persons with disabilities according to existing eu legislation .


### the commission may , by means of implementing acts , define the circumstances , formats and procedures for the report referred to in paragraph 3 . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 39 . ### the commission may , by means of implementing acts , define the formats for the report referred to in paragraph 3 . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 39 .


### mutual recognition and acceptance ### mutual recognition of electronic identification means


### the commission may , by means of implementing acts , define the circumstances , procedures and formats applicable for the purpose of paragraphs 1 , 2 and 4 . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 39 . ### the commission may , by means of implementing acts , define the formats applicable for the purpose of paragraphs 1 , 2 and 4 . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 39 .


### one of the objectives of this regulation is to remove existing barriers to the cross - border use of electronic identification means used in the member states to access at least public services . this regulation does not aim at intervening on electronic identity management systems and related infrastructures established in the member states . the aim of this regulation is to ensure that for the access to cross - border online services offered by the member states , secure electronic identification and authentication is possible . ### one of the objectives of this regulation is to remove existing barriers to the cross - border use of electronic identification means used in the member states to access at least public services . this regulation does not aim at intervening on electronic identity management systems and related infrastructures established in the member states . the aim of this regulation is to ensure that for the access to cross - border online services offered by the member states , a high degree of security can be provided for electronic identification and authentication , for instance by establishing different security levels corresponding to particular types of services to be accessed .


### this regulation ensures that trust services and products which comply with this regulation are permitted to circulate freely in the internal market . ### this regulation ensures that trust services and products which comply with this regulation circulate freely and securely in the internal market .


### a description of the notified electronic identification scheme ; ### a description of the notified electronic identification scheme , including the security levels corresponding to the types of services to be accessed ;


### the commission may , by means of implementing acts , define the circumstances , formats and procedures , including deadlines , applicable for the purpose of paragraphs 1 to 3 . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 39 . ### the commission may , by means of implementing acts , define the formats applicable for the purpose of paragraphs 1 to 3 . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 39 .


### qualified trust service providers shall notify the supervisory body of their intention to start providing a qualified trust service and shall submit to the supervisory body a security audit report carried out by a recognised independent body , as provided for in article 16 . qualified trust service providers may start to provide the qualified trust service after they have submitted the notification and security audit report to the supervisory body . ### qualified trust service providers shall notify the supervisory body of their intention to start providing a qualified trust service and shall submit to the supervisory body a security audit report carried out by a recognised independent body , as provided for in article 16 . qualified trust service providers may start to provide the qualified trust service after the positive conclusion of the verification under paragraph 3 .


### member states shall designate an appropriate body established in their territory or , upon mutual agreement , in another member state under the responsibility of the designating member state . supervisory bodies shall be given all supervisory and investigatory powers that are necessary for the exercise of their tasks . ### member states shall designate an appropriate body established in their territory or , upon mutual agreement , in another member state under the responsibility of the designating member state . supervisory bodies shall be given all supervisory and investigatory powers that are necessary for the exercise of their tasks . member states shall notify to the commission the names and the addresses of their respective designated supervisory bodies .