Report to facilitate the calculation of the assigned amount of the European Union, and the report to facilitate the calculation of the joint assigned amount of the Union, its Member States and Iceland pursuant to Article 3(7bis), (8) and (8bis) of the Kyoto Protocol for the second commitment period, as required under Article 3(2) of Council Decision (EU) 2015/1339

1.Introduction

This report and the accompanying Staff Working Document constitute the report to facilitate the calculation of the assigned amount of the European Union (EU), and the report to facilitate the calculation of the joint assigned amount of the Union, its Member States and Iceland pursuant to Article 3(7bis), (8) and (8bis) of the Kyoto Protocol for the second commitment period and to demonstrate the capacity of the EU, its Member States and Iceland to account for their emissions and assigned amount in accordance with decision 2/CMP.8 of the Conference of the Parties serving as the meeting of the Parties to the Kyoto Protocol, as required under Article 3(2) of Council Decision (EU) 2015/1339. They will be transmitted to the Secretariat of the United Nations Framework Convention on Climate Change (UNFCCC).

The calculation of the assigned amount under the Kyoto Protocol in this report is a precondition for the accounting of the EU’s greenhouse gas emission reduction target in the second commitment period under the Kyoto Protocol. This report also includes information on the choices related to specific accounting options under the Kyoto Protocol.

2.Inventories of anthropogenic emissions by sources and removals by sinks of greenhouse gases not controlled by the Montreal Protocol

The complete joint inventory of anthropogenic emissions by sources and removals by sinks of greenhouse gases not controlled by the Montreal Protocol for all years from the base year to the year 2014 for the EU, its Member States and Iceland is submitted to the UNFCCC as a separate document in conjunction with this report in accordance with paragraph 1(a) of Annex I to Decision 2/CMP.8.

3.Identification of base years for the second commitment period

The joint inventory reflects the base years as chosen by the Member States and Iceland in their national inventories. An overview is presented below:

Member State Base year for CO2, CH4 and N2O Base year for HFCs, PFCs

and SF6 Base year for NF3 Austria 1990 1990 2000 Belgium 1990 1995 1995 Bulgaria 1988 1995 1995 Croatia 1990 1990 2000 Cyprus 1990 1995 1995 Czech Republic 1990 1995 1995 Denmark 1990 1995 1995 Estonia 1990 1995 1995 Finland 1990 1995 1995 France 1990 1990 1995 Germany 1990 1995 1995 Greece 1990 1995 2000 Hungary 1985-1987 1995 1995 Ireland 1990 1995 1995 Italy 1990 1990 1995 Latvia 1990 1995 1995 Lithuania 1990 1995 1995 Luxembourg 1990 1995 1995 Malta 1990 1990 1995 Netherlands 1990 1995 1995 Poland 1988 1995 2000 Portugal 1990 1995 2000 Romania 1989 1989 2000 Slovakia 1990 1990 2000 Slovenia 1986 1995 1995 Spain 1990 1995 1995 Sweden 1990 1995 1995 United Kingdom 1990 1995 1995 Iceland 1990 1990 1995

4.Terms of the joint fulfilment under Article 4 of the Kyoto Protocol for the second commitment period

The EU, its Member States and Iceland have agreed to fulfil their quantified emission limitation and reduction commitments under Article 3 of the Kyoto Protocol for the second commitment period to the Kyoto Protocol jointly, in accordance with the provisions of Article 4 thereof. The Union, its Member States and Iceland agreed to a quantified emission reduction commitment that limits their average annual emissions of greenhouse gases during the second commitment period to 80 % of the sum of their base year emissions, which is reflected in the Doha Amendment.

Article 4 of the Kyoto Protocol requires parties that agree to fulfil their commitments under Article 3 of the Kyoto Protocol jointly to set out in the relevant joint fulfilment agreement the respective emission level allocated to each of the parties. Council Decision (EU) 2015/1339 sets out the terms of the joint fulfilment agreement as well as the respective emission levels of each Party to that agreement. The Agreement between the EU, its Member States and Iceland, concerning Iceland's participation in the joint fulfilment of commitments by the EU, its Member States and Iceland for the second commitment period of the Kyoto Protocol sets out the terms governing Iceland's participation. The emission levels define the Member States’ and Iceland’s assigned amounts for the second commitment period. These emission levels have been determined on the basis of the existing Union legislation for the period 2013-2020 under the ‘Climate and Energy package’.

5. Calculation of the assigned amounts pursuant to Article 3(7bis), (8) and (8bis)

The joint assigned amount of the EU, its Member States and Iceland for the second commitment period of the Kyoto Protocol is equal to the percentage inscribed for the Union, its Member States and Iceland in the third column of Annex B to the Kyoto Protocol as replaced by the Doha Amendment (80 %) of its base year emissions multiplied by eight. The joint assigned amount resulting from this calculation is

37 625 402 324 tonnes of CO2eq.

This assigned amount of the EU is determined in line with the terms of the joint fulfilment agreement and equals 15 834 334 860 tonnes of CO2eq.

The assigned amounts of the Member States and Iceland are also determined in accordance with the terms of the joint fulfilment agreement and are listed in Table 2.