Reported quantities under the Kyoto Protocol for Cyprus show net removals of, on average, -0.13 Mt CO2-eq for the period 2013 to 2016. In this regard Cyprus contributes with 0.03% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net debits of, on average, 0.03 Mt CO2-eq, which corresponds to a negative contribution of -0.02% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Cyprus is one of six EU Member States which show net debits in this preliminary accounting exercise. Reported net removals were highly similar for 2013 to 2015 but decrease markedly for 2016. This pattern is replicated for accounted quantities with a net zero or very small net credits from 2013 to 2015 and net debits for 2016.

Reported quantities under the Kyoto Protocol for Croatia show net removals of, on average, -6.7 Mt CO2-eq for the period 2013 to 2016. In this regard Croatia contributes with 1.7% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -1.1 Mt CO2-eq, which corresponds to 1.0% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals show a decrease between 2014 and 2015, while accounted net credits reveal an increase for 2016. In this preliminary simulated accounting exercise potential credits by Forest Management of, on average, -1.3 Mt CO2-eq per year are capped to -1.1 Mt CO2-eq per year. Croatia is one of eight EU Member States which exceed the cap of 3.5% from emissions of the base year (1990).

Reported quantities under the Kyoto Protocol for Bulgaria show net removals of, on average, -7.1 Mt CO2-eq for the period 2013 to 2016. In this regard Bulgaria contributes with 1.9% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net debits of, on average, 0.8 Mt CO2-eq, which corresponds to a negative contribution of -0.7% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Bulgaria is one of six EU Member States which show net debits in this preliminary accounting exercise. Reported net removals show minor variations with no trend, while accounted net debits depict the same variation with slight decreasing tendencies.

Reported quantities under the Kyoto Protocol for Belgium show net removals of, on average, -1.7 Mt CO2-eq for the period 2013 to 2016. In this regard Belgium contributes with 0.4% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net debits of, on average, 0.8 Mt CO2-eq, which corresponds to a negative contribution of -0.7% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Belgium is one of six EU Member States which show net debits in this preliminary accounting exercise. Reported net removals show no notable trend, while accounted net debits depict slight decreases.

Reported quantities under the Kyoto Protocol for Austria show net removals of, on average, -5.0 Mt CO2-eq for the period 2013 to 2016. In this regard Austria contributes with 1.3% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -4.3 Mt CO2-eq, which corresponds to 3.7% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals are highest for 2014 and decreased slightly over the following years, while accounted net credits show no notable trend. In this preliminary simulated accounting exercise potential credits by Forest Management of, on average, -2.8 Mt CO2-eq per year are capped to -2.7 Mt CO2-eq per year. Austria is one of eight EU Member States which exceed the cap of 3.5% from emissions of the base year (1990).

Part 1B: Explanatory text on land use land use change and forestry – reported and accounted emissions under the Kyoto protocol 89

Reported quantities under the Kyoto Protocol for France show net removals of, on average, -53.0 Mt CO2-eq for the period 2013 to 2016. In this regard France contributes with 13.8% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -7.3 Mt CO2-eq, which corresponds to 6.4% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals and accounted net credits show a decreasing trend since 2014.

Reported quantities under the Kyoto Protocol for Finland show net removals of, on average, -49.2 Mt CO2-eq for the period 2013 to 2016. In this regard Finland contributes with 12.8% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net debits of, on average, 0.8 Mt CO2-eq, which corresponds to a negative contribution of -0.7% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Finland is one of six EU Member States which show net debits in this preliminary accounting exercise. Reported net removals decrease since 2014, while accounted net debits show a decreasing trend over the four-year period. In this preliminary simulated accounting exercise potential credits by Forest Management of, on average, -17.5 Mt CO2-eq per year are capped to -2.5 Mt CO2-eq per year. Finland is one of eight EU Member States which exceed the cap of 3.5% from emissions of the base year (1990).

Reported quantities under the Kyoto Protocol for Estonia show net removals of, on average, -3.6 Mt CO2-eq for the period 2013 to 2016. In this regard Estonia contributes with 0.9% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -0.8 Mt CO2-eq, which corresponds to 0.7% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals and accounted net credits show a continuous increase.

Reported quantities under the Kyoto Protocol for Denmark show net emissions of, on average, 2.7 Mt CO2-eq for the period 2013 to 2016. In this regard Denmark contributes negatively with -0.7% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Denmark is one of two EU Member States which show net emissions in this preliminary exercise. Accounting for the same period depicts net credits of, on average, -2.8 Mt CO2-eq, which corresponds to 2.4% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net emissions are lowest for 2014 and increase markedly in the following years, which is similar to accounted net credits being highest for 2014 and decreasing thereafter. Denmark elected to report and account for Cropland Management as one of seven EU Member States and for Grazing Land Management as one of six EU Member States.

Reported quantities under the Kyoto Protocol for the Czech Republic show net removals of, on average, -5.9 Mt CO2-eq for the period 2013 to 2016. In this regard the Czech Republic contributes with 1.5% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -1.2 Mt CO2-eq, which corresponds to 1.0% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals are rather similar between 2013 and 2015 and decrease markedly for 2016. This pattern is accentuated with accounted net credits being highest for 2015 and a sharp decrease to nearly zero for 2016.

Reported quantities under the Kyoto Protocol for Latvia show net removals of, on average, -3.2 Mt CO2-eq for the period 2013 to 2016. In this regard Latvia contributes with 0.8% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net debits of, on average, 1.4 Mt CO2-eq, which corresponds to a negative contribution of -1.2% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Latvia is one of six EU Member States which show net debits in this preliminary accounting exercise. Reported net removals decrease sharply from 2013 to 2014 and increase thereafter. Accounting quantities show a similar pattern for which net credits for 2013 convert into substantial net debits for 2014 which decrease over the following years.

Reported quantities under the Kyoto Protocol for Italy show net removals of, on average, -37.7 Mt CO2-eq for the period 2013 to 2016. In this regard Italy contributes with 9.8% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -13.7 Mt CO2-eq, which corresponds to 11.8% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals and accounted net credits show increases between 2013 and 2015 followed by a decrease for 2016. Italy elected to report and account for Cropland Management as one of seven EU Member States and Grazing Land Management as one of six EU Member States.

Reported quantities under the Kyoto Protocol for Ireland show net emissions of, on average, 2.6 Mt CO2-eq for the period 2013 to 2016. In this regard Ireland contributes negatively with -0.7% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Ireland is one of two EU Member States which show net emissions in this preliminary exercise. Accounting for the same period depicts net credits of, on average, -3.9 Mt CO2-eq, which corresponds to 3.4% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net emissions are highest for 2014 and decreased thereafter. This pattern is more accentuated with lowest accounted net credits for 2014 and increasing thereafter. Ireland elected to report and account for Cropland Management as one of seven EU Member States and for Grazing Land Management as one of six EU Member States.

Reported quantities under the Kyoto Protocol for Hungary show net removals of, on average, -4.0 Mt CO2-eq for the period 2013 to 2016. In this regard Hungary contributes with 1.0% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -2.9 Mt CO2-eq, which corresponds to 2.5% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals and accounted net credits show an increase between 2013 and 2015 and a sharp decrease for 2016.

Reported quantities under the Kyoto Protocol for Greece show net removals of, on average, -2.0 Mt CO2-eq for the period 2013 to 2016. In this regard Greece contributes with 0.5% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -0.5 Mt CO2-eq, which corresponds to 0.4% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals are nearly unchanged over the four-year period, while accounted net credits show a decrease since 2014.

Reported quantities under the Kyoto Protocol for Germany show net removals of, on average, -22.4 Mt CO2-eq for the period 2013 to 2016. In this regard Germany contributes with 5.8% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -38.7 Mt CO2-eq, which corresponds to 33.2% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals and accounted net credits show slight increases. Germany elected to report and account for Cropland Management as one of seven EU Member States and for Grazing Land Management as one of six EU Member States.

Reported quantities under the Kyoto Protocol for Portugal show net removals of, on average, -7.4 Mt CO2-eq for the period 2013 to 2016. In this regard Portugal contributes with 1.9% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -7.7 Mt CO2-eq, which corresponds to 6.7% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals are highest for 2014 and decrease substantially thereafter, while accounted net credits only show a minor decrease for 2016. Portugal elected to report and account for Cropland Management as one of seven EU Member States and for Grazing Land Management as one of six EU Member States. In this preliminary simulated accounting exercise potential credits by Forest Management of, on average, -3.0 Mt CO2-eq per year are capped to -2.1 Mt CO2-eq per year. Portugal is one of eight EU Member States which exceed the cap of 3.5% from emissions of the base year (1990).

Reported quantities under the Kyoto Protocol for Poland show net removals of, on average, -38.3 Mt CO2-eq for the period 2013 to 2016. In this regard Poland contributes with 10.0% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -11.1 Mt CO2-eq, which corresponds to 9.6% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals and accounted net credits decrease between 2013 and 2015 and slightly increase for 2016.

Reported quantities under the Kyoto Protocol for the Netherlands show net removals of, on average, -0.8 Mt CO2-eq for the period 2013 to 2016. In this regard the Netherlands contribute with 0.2% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net debits of, on average, 0.7 Mt CO2-eq, which corresponds to a negative contribution of -0.6% of the EU-28 accounted sink of -115.7 Mt CO2-eq. The Netherlands is one of six EU Member States which show net debits in this preliminary accounting exercise. Reported net removals increase and accounted net debits show nearly no change over the four-year period.

Malta is the only EU Member State with no reported and accounted quantities under the Kyoto Protocol second commitment period.

Reported quantities under the Kyoto Protocol for Luxembourg show net removals of, on average, -0.5 Mt CO2-eq for the period 2013 to 2016. In this regard Luxembourg contributes with 0.13% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -0.3 Mt CO2-eq, which corresponds to 0.2% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals and accounted net credits decrease between 2013 and 2015 and markedly increase for 2016.

Reported quantities under the Kyoto Protocol for Lithuania show net removals of, on average, -8.7 Mt CO2-eq for the period 2013 to 2016. In this regard Lithuania contributes with 2.3% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -1.9 Mt CO2-eq, which corresponds to 1.7% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals decrease between 2013 and 2015 and markedly increase for 2016 while accounted net credits show an increasing trend. In this preliminary simulated accounting exercise potential credits by Forest Management of, on average, -3.0 Mt CO2-eq per year are capped to -1.7 Mt CO2-eq per year. Lithuania is one of eight EU Member States which exceed the cap of 3.5% from emissions of the base year (1990).

EUROPEAN COMMISSION Brussels, 26.10.2018 SWD(2018) 453 final COMMISSION STAFF WORKING DOCUMENT Technical information Accompanying the document Report from the European Commission to the European Parliament and the Council

EU and the Paris Climate Agreement: Taking stock of progress at Katowice COP

{COM(2018) 716 final}



Country fact sheet: Romania 1. Total greenhouse gas emissions Figure 2: Share of emissions covered by the ETS and the ESD (2016). 2. ETS emissions 3. Emissions in Effort Sharing sectors



4. Land use, land use change and forestry Reported quantities under the Kyoto Protocol for Romania show net removals of, on average, -21.2 Mt CO2-eq for the period 2013 to 2016. In this regard Romania contributes with 5.5% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -0.03 Mt CO2-eq, which corresponds to 0.03% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals show a small increasing trend. The same pattern is indicated for accounting quantities transitioning from small net debits to small net credits. Romania is the only EU Member State which elected to report and account for Revegetation.

Country fact sheet: Slovakia 1. Total greenhouse gas emissions Figure 2: Share of emissions covered by the ETS and the ESD (2016). 2. ETS emissions 3. Emissions in Effort Sharing sectors 4. Land use, land use change and forestry Reported quantities under the Kyoto Protocol for Slovakia show net removals of, on average, -5.9 Mt CO2-eq for the period 2013 to 2016. In this regard Slovakia contributes with 1.5% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -3.0 Mt CO2-eq, which corresponds to 2.6% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals depict a decrease between 2013 and 2014 followed by a minor increase, while accounted net credits show a very small increase over the four-year period. In this preliminary simulated accounting exercise potential credits by Forest Management of, on average, -3.1 Mt CO2-eq per year are capped to -2.6 Mt CO2-eq per year. Slovakia is one of eight EU Member States which exceed the cap of 3.5% from emissions of the base year (1990).

Country fact sheet: Slovenia 1. Total greenhouse gas emissions Figure 2: Share of emissions covered by the ETS and the ESD (2016). 2. ETS emissions 3. Emissions in Effort Sharing sectors



4. Land use, land use change and forestry Reported quantities under the Kyoto Protocol for Slovenia show net removals of, on average, -4.5 Mt CO2-eq for the period 2013 to 2016. In this regard Slovenia contributes with 1.2% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -0.3 Mt CO2-eq, which corresponds to 0.2% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals depict a small increase over the four-year period, while accounted net credits remain nearly unchanged. Slovenia is the only EU Member State which does not provide quantities to report and account for Afforestation/Reforestation. In this preliminary simulated accounting exercise potential credits by Forest Management of, on average, -1.7 Mt CO2-eq per year are capped to -0.7 Mt CO2-eq per year. Slovenia is one of eight EU Member States which exceed the cap of 3.5% from emissions of the base year (1986). Country fact sheet: Spain

1. Total greenhouse gas emissions Figure 2: Share of emissions covered by the ETS and the ESD (2016). 2. ETS emissions 3. Emissions in Effort Sharing sectors



4. Land use, land use change and forestry Reported quantities under the Kyoto Protocol for Spain show net removals of, on average, -40.5 Mt CO2-eq for the period 2013 to 2016. In this regard Spain contributes with 10.5% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -16.6 Mt CO2-eq, which corresponds to 14.3% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals show an increase which levels off and slightly decreases for 2016. This pattern is more accentuated for accounted net credits. Spain is one of seven EU Member States which elected to report and account for Cropland Management. Country fact sheet: Sweden

1. Total greenhouse gas emissions Figure 2: Share of emissions covered by the ETS and the ESD (2016). 2. ETS emissions 3. Emissions in Effort Sharing sectors



4. Land use, land use change and forestry Reported quantities under the Kyoto Protocol for Sweden show net removals of, on average, -44.3 Mt CO2-eq for the period 2013 to 2016. In this regard Sweden contributes with 11.5% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -1.1 Mt CO2-eq, which corresponds to 1.0% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals depict a small increase over the four-year period, while accounted net credits increase between 2013 and 2015 and slightly decrease for 2016. In this preliminary simulated accounting exercise potential credits by Forest Management of, on average, -13.5 Mt CO2-eq per year are capped to -2.5 Mt CO2-eq per year. Sweden is one of eight EU Member States which exceed the cap of 3.5% from emissions of the base year (1990). Country fact sheet: United Kingdom 1. Total greenhouse gas emissions

Figure 2: Share of emissions covered by the ETS and the ESD (2016). 2. ETS emissions 3. Emissions in Effort Sharing sectors



4. Land use, land use change and forestry Reported quantities under the Kyoto Protocol for the United Kingdom show net removals of, on average, -16.4 Mt CO2-eq for the period 2013 to 2016. In this regard United Kingdom contributes with 4.3% to the annual average sink of -384.4 Mt CO2-eq of the EU-28. Accounting for the same period depicts net credits of, on average, -1.3 Mt CO2-eq, which corresponds to 1.1% of the EU-28 accounted sink of -115.7 Mt CO2-eq. Reported net removals are nearly unchanged, while accounted net credits increase between 2013 and 2015 and drop notably for 2016. The United Kingdom elected to report and account for Cropland Management as one of seven EU Member States and for Grazing Land Management as one of six EU Member States. The United Kingdom is the only EU Member State that elected to report and account for Wetland Drainage and Rewetting but has so far not provided any data. Data sources for country fact sheets Figure 1: Annual European Union greenhouse gas inventory 1990–2016 (EEA greenhouse gas data viewer: https://www.eea.europa.eu/data-and-maps/data/data-viewers/greenhouse-gases-viewer ). Proxy GHG emission estimates for 2017Approximated EU greenhouse gas inventory 2017 (European Environment Agency). Member States national projections, reviewed by the European Environment Agency. Figure 2: Verified ETS emissions abstracted from European Union Transaction Log 20.07.2018 (EEA ETS data viewer: https://www.eea.europa.eu/data-and-maps/dashboards/emissions-trading-viewer-1 ). ESD data from European Commission: Commission Implementing Decision (EU) on greenhouse gas emissions for each Member State for the year 2016 covered by Decision No 406/2009/EC of the European Parliament and of the Council (forthcoming).