Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on a mechanism for monitoring and reporting greenhouse gas emissions and for reporting other information at national and Union level relevant to climate change
Date: 2011-11-23
Institutions: European Commission
Subjects: air quality, climate change, environmental monitoring, exchange of information, greenhouse gas, tradeable emission permit

EUROPEAN COMMISSION 

Brussels, 23.11.2011 
COM(2011) 789 final 

2011/0372 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

on a mechanism for monitoring and reporting greenhouse gas emissions and for 
reporting other information at national and Union level relevant to climate change  

{SEC(2011) 1406 final} 
{SEC(2011) 1407 final} 

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EXPLANATORY MEMORANDUM 

1. 

CONTEXT OF THE PROPOSAL 

Following broad consultation of Member States and stakeholders, and an impact assessment, 
the Commission proposes revising the monitoring mechanism established under Decision No 
280/2004/EC of the European Parliament and of the Council1 by replacing that Decision. The 
proposal seeks to improve the existing monitoring and reporting system to ensure compliance 
with  Union  and  Member  State  commitments  and  obligations  under  current  and  future 
international  climate  change  agreements,  to  fulfil  the  legal  requirements  of  the  Climate  and 
Energy  Package,  and  to  support  the  development  of  climate  mitigation  and  adaptation 
instruments at Union level. 

The Commission proposes replacing Decision No 280/2004/EC by a Regulation on account of 
the broader scope of the legislation, the increased number of addressees, the highly technical 
and harmonised nature of the monitoring mechanism, and to facilitate its implementation. 

• 

Grounds for and objectives of the proposal 

The objective of the United Nations Framework Convention on Climate Change (UNFCCC), 
which  was  approved  on  behalf  of  the  European  Community  by  Council  Decision  No 
94/69/EC2of 15 December 1993 concerning the conclusion of the United Nations Framework 
Convention  on  Climate  Change,  is  to  stabilise  greenhouse  gas  (GHG)  concentrations  in  the 
atmosphere  at  a  level  that  would  prevent  dangerous  anthropogenic  interference  with  the 
climate  system.  To  meet  this  objective  the  overall  global  annual  mean  surface  temperature 
increase  should  not  exceed  2ºC  above  pre-industrial  levels.  The  fourth  Intergovernmental 
Panel  on  Climate  Change  (IPCC)  Assessment  Report  shows  that,  to  reach  this  objective, 
global emissions of greenhouse gases must peak by 2020. 

The Kyoto Protocol, which was ratified by the Union on 31 May 20023, entered into force on 
16 February 2005. The Protocol sets binding targets for reducing or limiting greenhouse gas 
emissions  for  the  Union  and  the  Member  States  (except  Malta  and  Cyprus).  The  European 
Council of March 2007 also made a firm commitment to reduce the EU's overall greenhouse 
gas  emissions  by  at  least  20%  below  1990  levels  by  2020,  and  by  30%  provided  that  other 
developed countries commit themselves to comparable emission reductions and economically 
more advanced developing countries contribute according to their respective capabilities. The 
Climate and Energy package agreed in December 2008 converted the 20% reduction targets 
into  law.  These  targets  also  appear  in  Decision  2/CP.15  ("the  Copenhagen  Accord"),  which 
the Union and the Member States endorsed on 28 January 2010. 

The  objective  of  Decision  No  280/2004/EC,  referred  to  hereafter  as  the  "Monitoring 
Mechanism  Decision,"  was  to  establish  a  mechanism  for  monitoring  all  anthropogenic 
emissions  by  sources  and  removals  by  sinks  of  greenhouse  gases  not  controlled  by  the 
Montreal  Protocol;  evaluating  Member  States'  progress  on  their  obligations  under  the 
UNFCCC  and  the  Kyoto  Protocol;  implementing  the  reporting  requirements  under  the 
UNFCCC  and  the  Kyoto  Protocol;  and  ensuring  the  timeliness,  completeness,  accuracy, 

1 
2 
3 

OJ L 49, 19.2.2004, p.1. 
OJ L 33, 7.2.1994, p.11. 
OJ L 130, 15.5.2002, p.1. 

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consistency, comparability and transparency of reporting by the Union and the Member States 
to the UNFCCC Secretariat. 

The aims of the proposed revision are to: 

– 

– 

– 

reflect  in  the  Monitoring  Mechanism  Regulation  reporting  obligations  arising  from 
the UNFCCC, the Kyoto Protocol and subsequent decisions adopted there under with 
regards  to  GHG  emissions  and  financial  and  technology  support  provided  to 
developing countries; 

help  the  Union  and  the  Member  States  meet  their  mitigation  commitments  and 
implement the Climate and Energy package; 

support  the  development  of  new  Union  climate  change  mitigation  and  adaptation 
instruments. 

This  proposal  also  makes  improvements  to  the  monitoring  and  reporting  requirements  on 
GHG emissions resulting from six years of experience with Decision No 280/2004/EC and its 
implementing  provisions,  namely  Decision  No  2005/166/EC4,  and  experience 
in 
implementing various UNFCCC requirements.  

• 

General context 

The need to revise the Monitoring Mechanism Decision is based on the following reasons. 

– 

– 

– 

Decision  No  280/2004/EC  concerning  a  mechanism  for  monitoring  Community 
greenhouse  gas  emissions  and  for  implementing  the  Kyoto  Protocol  and  its 
implementing  provisions  are  the  main  monitoring,  reporting,  and  verification 
instruments on GHG emissions. They set out the details for reporting anthropogenic 
GHG  emissions  by  sources  and  removals  by  sinks,  for  providing  information  on 
national  programmes  to  reduce  emissions,  on  GHG  emission  projections,  and  on 
climate change policies and measures in accordance with the UNFCCC. 

international  negotiations  and 

Six years of experience in implementing these two decisions and experience gained 
during 
implementing  various  UNFCCC 
requirements have shown that there are areas where significant improvements could 
be made. In addition, the need to step up mitigation action at EU and Member State 
level  and  to  fulfil  new  and  upcoming  international  and  domestic  commitments, 
including the Europe 2020 strategy, requires an improved monitoring and reporting 
system. 

in 

To address the concerns about the growing threat of global climate change resulting 
from increasing concentrations of greenhouse gases in the atmosphere, the Union is 
implementing  and  planning  a  series  of  mitigation  policies  and  actions.  Creating  a 
solid  monitoring,  evaluation,  reporting,  and  verification  framework  for  GHG 
emissions is an important part of this process as it enables the EU to more effectively 
develop  and  implement  future  policies  and  to  assess  and  demonstrate  that  it  is 
meeting its commitments. 

4 

OJ L 55, 1.3.2005, p.57. 

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– 

At  the  Conference  of  the  Parties  (COP)  under  the  UNFCCC  in  Copenhagen  (COP 
15), the Union and the Member States committed to providing significant fast-start 
and  long-term  climate  financing  and  technological  support  to  developing  countries. 
At COP 16 in Cancun, countries agreed (paragraph 40 of Decision 1/CP.16) that each 
developed  country  under  the  UNFCCC  shall  enhance  reporting  on  the  provision  of 
financial, technological and capacity-building support to developing country Parties. 
Enhanced  reporting  is  essential  for  the  recognition  of  the  Union’s  and  the  Member 
States' efforts in fulfilling their commitments.  

More specifically, the revision of the Monitoring Mechanism Decision will attempt to address 
the following issues: 

(1) 

The  existing  monitoring  and  reporting  system  for  GHG  emissions  and  mitigation 
actions  is  not  adequate  to  implement  new  requirements  resulting  from  new 
legislation and new international developments under the UNFCCC;  

The Climate and Energy package agreed between the Council and the European Parliament in 
2009  introduced  new  requirements  on  monitoring  and  reporting  for  Member  States.  These 
need to be incorporated into the existing monitoring and reporting system to enter into effect. 
The  "Cancun  Agreements"  (Decision  1/CP.16)  under  the  UNFCCC  also  require  enhanced 
reporting on emissions and mitigation actions in the follow-up to the Kyoto Protocol. 

(2) 

There is insufficient data available at EU level to support future policy development 
and implementation; 

In  a  number  of  areas/sectors  of  great  significance  in  reducing  GHG  emissions  and  taking 
action  at  EU  level,  there  is  currently  no,  or  insufficient  data  collected  to  underpin  effective 
policy design and implementation. These areas are: a) maritime transport; b) aviation; c) land-
use, land-use change and forestry (LULUCF), and d) adaptation.  

(3) 

The  current  monitoring  and  reporting  system  addresses  GHG  emissions  and 
mitigation actions and does not take into consideration nor does it ensure compliance 
with new commitments under the UNFCCC related to the provision of financial and 
technological support to developing countries; 

The  Union  made  an  international  commitment  to  provide  developing  countries  with 
significant fast-start and long-term climate financing and technological support. Transparent 
and  comprehensive  information  on  the  type  and  amount  of  support  provided  is  essential  to 
ensure the Union's visibility, the efficient delivery of the Union's climate change message and 
credibility vis-à-vis our international partners. The problems identified above have often led 
to severe criticism by other countries that the Union and its Member States are not fulfilling 
their commitments and need to be resolved. 

(4) 

Additional  data  and  information  are  needed  to  monitor  progress  towards  emissions 
limitation targets, in particular under the Europe 2020 strategy; 

The  Europe  2020  strategy,  the  Union's  new  integrated  economic  policy  strategy  for  growth 
and jobs, includes Union and national emissions limitation targets as headline targets. 

(5) 

There is an observed lack of transparency, timeliness, consistency, completeness and 
comparability of the information currently reported under the Monitoring Mechanism 
Decision; 

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The  relatively  high  rate  of  non-compliance  cases  over  the  last  years  indicates  that  the 
transparency,  accuracy,  consistency  and  efficiency  of  the  existing  monitoring  and  reporting 
system could be improved.  

(6) 

Experience has shown that there is an urgent need for simplifying and streamline the 
current reporting requirements. 

Experience  in  implementing  the  Monitoring  Mechanism  Decision  has  shown  that  certain 
reporting  requirements  did  not  deliver  as  expected  or  the  information  was  not  used  as 
anticipated. It has also shown that links between reporting instruments could be improved. 

• 

Existing provisions in the area of the proposal 

The monitoring mechanism is currently established under Decision No 280/2004/EC, which 
will be repealed under this proposal. 

• 

Consistency with the other policies and objectives of the Union 

The revision of the Monitoring Mechanism Decision: 

– 

– 

– 

– 

2. 

• 

contributes  to  the  overall  objectives  of  the  Climate  and  Energy  package  to  reduce 
global GHG emissions, is consistent with the individual legal instruments adopted as 
part of the package, and aims to improve the implementation of additional policies in 
areas not yet sufficiently covered by the package; 

is  in  line  with  the  discussions  under  the  UNFCCC  on  the  future  measurement, 
reporting,  and  verification  (MRV)  systems  for  emissions,  actions  and  provision  of 
financial support both in terms of the issues proposed to be covered and the reporting 
areas selected for enhancement; 

is  in  line  with  the  Europe  2020  strategy  which  includes  the  commitment  to  limit 
emissions as one of its headline targets and which  requires that updated  and recent 
information  be  made  available  on  climate  change  action  to  monitor  the  progress 
made by the Member States and the Union; 

is in line with the simplification and better regulation objectives of the Union, as the 
revision  builds  on  experience  in  implementation  and  the  feedback  received  from 
stakeholders.  The  revision  aims  to  address  the  weaknesses  and  problems  identified 
and to simplify reporting requirements, as applicable. New requirements are aligned 
with  and  have  thoroughly  taken  into  consideration  existing  reporting  streams  and 
information needs. 

RESULTS OF CONSULTATIONS WITH THE INTERESTED PARTIES AND 
IMPACT ASSESSMENTS 

Consultation methods, main sectors targeted and general profile of respondents 

In  addition  to  expert  meetings  and  workshops,  an  online  public  stakeholder  consultation 
covering  all  aspects  of  the  planned  revision  of  Decision  No  280/2004  was  launched  from  7 
March 2011 to 29 April 2011. The on-line questionnaire was accessible from the DG Climate 
Action  and  "Your  Voice"  websites.  The  questionnaire  was  made  available  in  all  official 

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languages  and  due  care  was  taken  to  inform  stakeholders.  Responses  were  received  from 
individuals,  national  administrations,  non-governmental  organisations,  private 
private 
companies, industry groups and a research institution. 

• 

Outcome of the online public consultation process  

The data collected through the online stakeholder consultation suggest that EU citizens have a 
keen interest in climate change information and support further improvements to the reporting 
system, in particular with regard to the comprehensiveness and transparency of information. 
Overall, respondents found that, despite a relatively good amount and quality of information 
and  data  on  climate  change,  there  is  still  scope  for  improvement  and  the  majority  of 
respondents  considered  that  it  would  be  worth  improving  the  requirements  in  all  the  areas 
considered in this impact assessment. The results of the consultation are available online5. 

• 

Member States' consultation  

Two  workshops,  a  series  of  technical  and  sector-specific  expert  meetings  and  a  number  of 
projects were conducted in 2009, 2010 and 2011 to inform Member States on the revision of 
the Monitoring Mechanism Decision. At these meetings, the Member States agreed that there 
was a need to revise the Monitoring Mechanism Decision to take into account developments 
at  Union  and  international  level,  and  lessons  learned  through  its  implementation.  Member 
States were, however, concerned about any resulting increase in administrative burden. 

Seven  Member  States  (Finland,  Germany,  Hungary,  Netherlands,  Slovakia,  Spain  and 
Sweden)  volunteered  to  provide  information  on  the  administrative  burden/costs.  These 
Member States were consulted twice via questionnaires. However, only 5 (Finland, Germany, 
Hungary,  Netherlands  and  Sweden)  provided  answers  to  the  second  questionnaire.  The  low 
response  rate  to  the  second  questionnaire  is  mostly  due  to  the  fact  that  the  questions  dealt 
primarily  with  new  provisions  that  will  come  in  under  the  new  Monitoring  Mechanism 
Regulation.  Thus  Member  States  found  it  difficult  to  estimate  the  potential  administrative 
burden. As a follow-up, and in accordance with the advice of the Impact Assessment Steering 
Group, Member States representatives were contacted by phone and email to obtain additional 
data  or  to  clarify  the  information  submitted.  This  process  generated  the  final  administrative 
burden data that underpin the impact assessment.  

• 

Impact assessment 

The impact assessment investigated several issues, including: 

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– 

– 

– 

– 

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EU review and compliance cycle under the Effort Sharing Decision; 

Reporting requirements for emissions from international maritime transport; 

Reporting  requirements  related  to  the  non-CO2  impacts  of  aviation  on  the  global 
climate;  

Reporting requirements on adaptation; 

Additional reporting requirements on LULUCF; 

http://ec.europa.eu/clima/consultations/0008/index_en.htm 

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– 

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Reporting requirements on financial and technology support provided to developing 
countries; 

Consistency  with  other  EU 
improvements based on past experience with implementation. 

instruments 

legal 

targeting  air  pollutants  and 

The  impact  assessment  considered  various  policy  options  for  each  of  these  issues.  The 
potential  economic  and  environmental  impacts  have  been  considered  in  detail.  The  detailed 
evaluation  of  the  options  is  set  out  in  the  impact  assessment  accompanying  the  proposal 
which  will  be  available  at  the  following  address:  http://ec.europa.eu/clima/studies/g-
gas/index_en.htm. 

• 

Summary of the proposed action 

The main objective of this Regulation is to help the Union and its Member States meet their 
national,  Union,  and  international  commitments  and  goals  and  to  further  develop  policy 
through transparent, accurate, consistent, comparable and complete reporting. 

Existing  international  reporting  requirements  already  necessitate  annual  reporting  of  GHG 
emissions and reporting on other climate-related information (projections, mitigation actions, 
support provided to developing countries, adaptation) every 4 years. However, such reporting 
has  long  been  considered  insufficient  and  there  has  been  a  strong  international  push  to 
enhance  and  add  to  the  existing  reporting  requirements  as  well  as  to  increase  reporting 
frequency. This is particularly vital in these critical times where economic developments are 
having a marked impact on mitigation policy development and where providing early warning 
signals  can  significantly  influence  a  country's  ability  to  take  action  and  can  ensure  that 
sustainable  economic  growth  remains  decoupled  from  GHG  emissions.  These  very 
considerations  were  translated  into  concrete  requirements  in  the  recent  international 
agreements  in  Cancun  (Decision  1/CP.16)  which  indeed  require  a  wealth  of  robust, 
comprehensive 
to 
developing countries) on a 2-year basis so as to underpin the commitments that Parties have 
decided  to  undertake.  The  international  requirements  complement  also  recently  established 
requirements  at  the  EU  level  through  the  climate  and  energy  package  where  again  there  is 
clear acknowledgment of the need for better and more recent data and information. Finally, 
collecting  more  up-to-date  information  from  Member  States,  particularly  on  their  GHG 
projections and mitigation actions, will contribute to the implementation of the Europe 2020 
strategy  which  includes  the  European  and  national  emissions  limitation  targets  as  headline 
targets.  In  this  context,  this  Regulation  is  proposing  the  enhancement  of  the  monitoring, 
reporting and review framework within the EU thus enabling implementation of domestic and 
international  commitments  and  enabling  implementation  of  current  policies  and  effective 
further policy development.  

information  (on  projections,  mitigation  actions,  support  provided 

Given  the  uncertainties  linked  to  a  post-Kyoto  Protocol  climate  regime  and  the  need  for  an 
annual compliance cycle for the implementation of the ESD, this proposal includes setting up 
a  Union  level  review  process  of  the  GHG  data  submitted  by  the  Member  States  hence 
ensuring  that  compliance  with  the  ESD  targets  is  assessed  in  a  comprehensive,  transparent, 
credible and timely manner, as stipulated in the Climate and Energy package.  

The proposal takes a prudent approach to reporting on emissions from international maritime 
transport  and  the  LULUCF  sector  where  policy  discussions,  both  within  the  Union  and 
internationally, are ongoing. It ensures that the monitoring mechanism provides an adequate 

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framework for setting detailed reporting requirements at a later stage when a concrete policy 
outcome is reached, be it at international or Union level. This ensures coherence with a future 
policy framework, avoids duplicating efforts and ensures that the Union is able to implement 
the detailed requirements most efficiently. 

The proposal ensures coherence with existing Union policy on the non-CO2 climate impacts 
of aviation, as it requires for the Commission to assess biennially those impacts on the basis 
of the latest available emission data and scientific advancements. This approach differs from 
those  explored  in  the  impact  assessment  and  reflects  the  useful  input  received  by  other 
Commission  services  during  the  interservice  consultation  process.  It  was  included  in  the 
proposal  as  it  was  deemed  to  achieve  equivalent  benefits  at  a  significantly  lower 
administrative burden.  

With  regard  to  reporting  on  projections,  policies  and  measures  the  proposal  requires  annual 
reporting so as to enable the annual assessment of the commitments made by the EU at the 
national and international level but also so as to enable early and effective corrective action. It 
should  be  noted  that  many  Member  States  are  already  reporting  updated  information  every 
year if they consider that the information submitted during the previous year is obsolete. The 
proposal  takes  a  pragmatic  approach  in  that  it  does  not  request  for  duplicative  background 
information  to  be  submitted  to  the  Commission  but  rather  seeks  to  ensure  that  the  existing 
technical background reports are made available for the public's information. 

With regard to finance and technology support, the proposal enhances reporting on the basis 
of common methods, in line with the Union's obligation to provide transparent and complete 
information on the financial and technology support it provides to developing countries. 

Annual  reporting  on  adaptation  action  will  help  identify  the  action  taken  by  Member  States 
and develop a Union-wide adaptation strategy. It will also provide information and data to the 
EU  Clearinghouse  Mechanism,  which  will  be  a  useful  tool  for  national,  regional  and  local 
policy makers. In line with the impact assessment, this is an efficient option as it involves a 
limited administrative burden but ensures that the Union is better able to meet its international 
reporting obligations.  

Lastly,  the  proposal  enhances  existing  national  systems  in  the  Member  States  to  address 
reporting  on  projections,  policies  and  measures  and  provides  consistency  with  other  legal 
instruments  targeting  air  pollutants.  This  is  an  efficient  way  forward  as,  despite  the  related 
burden, it will lead in the long-run to better compliance, simplification and lower costs. The 
proposal  also  includes  better  quality  assurance  /  quality  control  provisions  and  introduces 
streamlined  reporting  formats  and  guidance  to  increase  the  quality  and  completeness  of  the 
data  provided  and  to  simplify  existing  reporting  requirements  without  imposing  an  undue 
administrative burden. 

3. 

• 

LEGAL ELEMENTS OF THE PROPOSAL 

Legal basis 

The legal basis for the legislative proposal is Article 192(1) of the Treaty on the Functioning 
of  the  European  Union.  The  proposal  pursues  a  legitimate  objective  within  the  scope  of 
Article  191(1)  of  the  Treaty  on  the  Functioning  of  the  European  Union,  namely,  combating 
climate  change  (mitigation  and  adaptation).  The  purpose  of  the  proposal  is  to  improve  the 
availability  of  information  for  Union  policy  and  decision-making  and  the  coordination  and 

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consistency of Union and Member State reporting under the UNFCCC. This objective cannot 
be  achieved  by  less  restrictive  means.  It  does  not  affect  the  current  general  division  of 
responsibilities between the Union and the Member States on monitoring, data collection and 
reporting as established under the Monitoring Mechanism Decision. 

• 

Subsidiarity principle 

For EU action to be justified, the subsidiarity principle must be respected: 

(a) 

Transnational nature of the problem (necessity test) 

The  transnational  nature  of  climate  change  is  an  important  element  in  determining  whether 
Union  action  is  necessary.  Domestic  action  alone  would  not  achieve  compliance  with 
internationally  agreed  commitments  and  would  not  suffice  to  meet  the  objectives  and  the 
targets set under the Effort Sharing Decision. It is therefore necessary for the Union to create 
an  enabling  framework  to  meet  international  and  Union  requirements,  ensuring  harmonised 
reporting  wherever  possible.  Improving  reporting  efficiency,  which  requires  co-ordination 
across a range of instruments, and the timeliness and quality of reporting under the UNFCCC 
in compiling data from all 27 Member States, also require Union-level coordination. 

(b) 

Effectiveness test (added value) 

Besides the fact that most of the proposed revisions arise from existing or upcoming  Union 
and international requirements, action at Union level would produce clear benefits compared 
to action at national level due to its effectiveness. As the overarching commitments are made 
at  the  Union  level,  it  is  more  effective  to  develop  the  required  reporting  instruments  at  the 
Union  level.  In  addition,  overcoming  the  identified  problems,  such  as  the  quality  and 
timeliness  of  Union  and  Member  States  reporting,  requires  coordinating  data  and  methods 
across all 27 Member States, which is more effective at Union level.  

Experience, in particular with reporting on GHG emissions to the UNFCCC, has shown that 
the Monitoring Mechanism Decision has contributed significantly to facilitating and enforcing 
good  quality  reporting.  The  additional  checks  and  analyses  of  Member  State  data  under  the 
Monitoring  Mechanism  Decision  has  led  to  better  quality  reporting  to  the  UNFCCC,  has 
proactively assisted Member States in fulfilling their  commitments and  has also contributed 
greatly to limiting non-compliance cases under the UNFCCC. The added level of compliance 
enforcement  engendered  by  the  possibility  for  the  Commission  to  initiate  infringement 
procedures has also been instrumental. 

It is expected that extending reporting under the revised Monitoring Mechanism to new areas 
covered  by  the  UNFCCC,  such  as  finance  and  technology  support,  will  yield  similar 
significant benefits. Reporting under the revised Monitoring Mechanism will provide a more 
detailed  assessment  and  appreciation  of  Member  States'  data  and  will  ensure  that  gaps  and 
weaknesses are clearly identified and concrete action is taken to address them which are two 
areas of reporting that are crucial to the Union's international credibility. In addition, reporting 
under  the  revised  Monitoring  Mechanism  will  ensure  at  least  some  common  minimum 
standards, since the information has been reported in a rather inconsistent manner. Lastly, the 
application of infringement procedures will be important to ensure that any remaining issues 
are dealt internally within the Union as opposed to the UNFCCC where the political and legal 
implications could be significant.  

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With regard to reporting on adaptation, the revised Monitoring Mechanism will have similar 
benefits  to  those  mentioned  above  with  the  added  advantage  that  it  will  also  provide  a 
platform  to  share  best  practices.  As  adaptation  is  a  problem  shared  by  all  Member  States, 
centralising the reporting of information will be beneficial to understanding adaptation needs, 
and  to  identifying  best  practices  and  gaps  that  could  be  addressed,  either  through  action  at 
Union level or though cooperation among the Member States. 

• 

Proportionality principle 

The proposal complies with the proportionality principle for the following reasons: 

It does not go beyond what is necessary to achieve the objectives of improving climate change 
data quality and ensuring compliance under international and Union requirements. 

The  proposal  is  proportionate  to  the  Union's  overall  objective  of  reaching  its  Kyoto 
greenhouse  gas  emission  reduction  targets,  the  Union  targets  enshrined  in  the  Climate  and 
Energy package, the Copenhagen Accord, and Decision 1/CP.16 ("Cancun Agreements"). 

The proposal provides for the implementation of a monitoring mechanism that is similar, in 
practices and procedures, to the one already implemented under Decision No 280/2004/EC. 

4. 

BUDGETARY IMPLICATION  

As specified in the financial statement accompanying this Regulation, the Regulation will be 
implemented  using  the  existing  budget  and  will  not  have  an  impact  on  the  multi-annual 
financial framework. 

5. 

• 

OPTIONAL ELEMENTS  

Review/revision/sunset clause 

The proposal includes a provision allowing the Commission to review this Regulation in the 
context of future decisions relating to  the  UNFCCC and the Kyoto Protocol or  other Union 
legislation. Where necessary, the Commission will propose amendments to this Regulation to 
the European Parliament and to the Council, amend existing delegated acts or adopt new ones. 

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2011/0372 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

on a mechanism for monitoring and reporting greenhouse gas emissions and for 
reporting other information at national and Union level relevant to climate change  

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular 
Article 192(1) thereof, 

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national Parliaments, 

Having regard to the opinion of the European Economic and Social Committee6,  

Having regard to the opinion of the Committee of the Regions7,  

Acting in accordance with the ordinary legislative procedure, 

Whereas: 

(1) 

Decision  No  280/2004/EC  of  the  European  Parliament  and  of  the  Council  of  11 
February 2004 concerning a mechanism for monitoring Community greenhouse gas 
emissions  and  for  implementing  the  Kyoto  Protocol8  established  a  framework  for 
monitoring anthropogenic greenhouse gas emissions by sources and greenhouse gas 
removals by sinks, evaluating progress towards meeting commitments in respect of 
these emissions and implementing monitoring and reporting requirements under the 
United  Nations  Framework  Convention  on  Climate  Change  ('UNFCCC')9  and  the 
Kyoto  Protocol10  in  the  European  Union.  To  take  into  account  recent  and  future 
developments at international level relating to the UNFCCC and the Kyoto Protocol, 
and  to  implement  new  monitoring  and  reporting  requirements  mandated  by  Union 
legislation,  that  Decision  should  be  replaced.  Decision  No  280/2004/EC  should  be 
replaced  by  a  Regulation  on  account  of  the  broader  scope  of  the  legislation,  the 
inclusion of additional categories of persons to which obligations are addressed, the 
more  complex  and  highly  technical  nature  of  provisions  introduced,  the  increased 
need  for  uniform  rules  applicable  throughout  the  Union,  and  to  facilitate 
implementation.  

6 
7 
8 
9 
10 

OJ C,, p. . 
OJ C,, p. . 
OJ L 49, 19.2.2004, p.1. 
OJ L 33, 7.2.1994, p.13. 
OJ L 130, 15.5.2002, p.4. 

EN 

10 

   EN 

                                                 
 
(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

The ultimate objective of the UNFCCC is to stabilise greenhouse gas concentrations 
in the atmosphere at a level that would prevent dangerous anthropogenic interference 
with  the  climate  system.  To  meet  that  objective,  the  overall  global  annual  mean 
surface temperature increase should not exceed 2°C above pre-industrial levels. 

There  is  a  need  for  thorough  monitoring  and  reporting,  and  regular  assessment  of 
Union  and  Member  State  greenhouse  gas  emissions  and  of  their  efforts  to  address 
climate change. 

Decision  1/CP.15  of  the  Conference  of  the  Parties  to  the  UNFCCC  ('Decision 
1/CP.15' or the 'Copenhagen Accord') and Decision 1/CP.16 of the Conference of the 
Parties to the UNFCCC ('Decision 1/CP.16' or the 'Cancun Agreements') contributed 
significantly  to  progress  in addressing  the  challenges raised  by climate  change in a 
balanced  manner.  Those  decisions  introduced  new  monitoring  and  reporting 
requirements  that  apply  to  the  implementation  of  ambitious  emission  reductions  to 
which  the  Union  and  its  Member  States  have  committed,  and  provided  support  to 
developing countries. Those decisions also recognised the importance of addressing 
adaptation with the same priority as mitigation. Decision 1/CP.16 also requires that 
developed  countries  elaborate  low-carbon  development  strategies  or  plans.  Such 
strategies or plans are expected to contribute towards building a low-carbon society 
and  ensure  continued  high  growth  and  sustainable  development.  This  Regulation 
should  facilitate,  through  its  delegated  acts,  the  implementation  of  these  and  future 
monitoring and reporting requirements arising from further decisions or the approval 
of an international agreement under the UNFCCC.  

The  Climate  and  Energy  package  adopted  in  2009,  in  particular  Decision  No 
406/2009/EC  of  23  April  2009  on  the  efforts  of  Member  States  to  reduce  their 
greenhouse  gas  emissions  to  meet  the  Community’s  greenhouse  gas  emission 
reduction  commitments  up  to  202011  and  Directive  2009/29/EC  of  23  April  2009 
amending Directive 2003/87/EC to improve and extend the greenhouse gas emission 
allowance trading scheme of the Community12, marks another firm commitment by 
the  Union  and  the  Member  States  to  significantly  reduce  their  greenhouse  gas 
emissions. The Union's system for monitoring and reporting emissions also should be 
updated in the light of new requirements under that legislation. 

The  UNFCCC  commits  the  Union  and  its  Member  States  to  develop,  regularly 
update,  publish  and  report  to  the  Conference  of  the  Parties  national  inventories  of 
anthropogenic  emissions  by  sources  and  removals  by  sinks  of  all  greenhouse  gases 
not controlled by the Montreal Protocol of 1987 on substances that deplete the ozone 
layer to the Vienna Convention for the Protection of the Ozone Layer (the 'Montreal 
Protocol')13,  using  comparable  methodologies  agreed  by  the  Conference  of  the 
Parties. 

Article  5(1)  of  the  Kyoto  Protocol  requires  the  Union  and  the  Member  States  to 
establish and maintain a national system for estimating anthropogenic emissions by 
sources and removals by sinks of all greenhouse gases not controlled by the Montreal 
Protocol,  with  a  view  to  ensuring  the  implementation  of  other  provisions  of  the 

11 
12 
13 

OJ L 140, 5.6.2009, p.136. 
OJ L 140, 5.6.2009, p .63. 
OJ L 297, 31.10.1988, p.21. 

EN 

11 

   EN 

                                                 
(8) 

(9) 

(10) 

Kyoto  Protocol.  Decision  1/CP.16  also  requires  the  establishment  of  national 
arrangements to estimate anthropogenic emissions by sources and removals by sinks 
of  all  greenhouse  gases  not  controlled  by  the  Montreal  Protocol.  This  Regulation 
should enable the implementation of both those requirements. 

Experience  with  implementing  Decision  No  280/2004/EC  has  shown  the  need  to 
increase  synergies  and  coherence  with  reporting  under  other  legal  instruments,  in 
particular with Directive 2003/87/EC of the European Parliament and of the Council 
of  13  October  2003  establishing  a  scheme  for  greenhouse  gas  emission  allowance 
trading within the Community and amending Council Directive 96/61/EC14, with the 
Regulation (EC) No 166/2006 of the European Parliament and of the Council of 18 
October  2006  concerning  the  establishment  of  a  European  Pollutant  Release  and 
Transfer  Register  and  amending  Council  Directives  91/689/EEC  and  96/61/EC15, 
with the Directive 2001/81/EC of the European Parliament and of the Council of 23 
October 2001 on national emission ceilings for certain atmospheric pollutants16, with  
the Regulation (EC) No 842/2006 of the European Parliament and of the Council of 
17  May  2006  on  certain  fluorinated  greenhouse  gases17,  and  with  the  Regulation 
(EC)  No  1099/2008  of  the  European  Parliament  and  of  the  Council  of  22  October 
200818  on  energy  statistics.  While  streamlining  reporting  requirements  will  require 
amending  individual  legal  instruments,  the  use  of  consistent  data  to  report 
greenhouse gas emissions is essential to ensure the quality of emissions reporting. 

The  Fourth  Assessment  Report  by  the  Intergovernmental  Panel  on  Climate  Change 
(IPCC) identified a global warming potential for nitrogen trifluoride ('NF3') which is 
approximately  17  000  times  that  of  CO2.  NF3  is  increasingly  being  used  in  the 
electronics  industry  to  replace  perfluorocarbons  ('PFCs')  and  sulphur  hexafluoride 
(SF6).  In  accordance  with  Article  191(2)  of  the  Treaty  on  the  Functioning  of  the 
European  Union,  Union  environment  policy  must  be  based  on  the  precautionary 
principle. That principle requires monitoring NF3 to assess the level of emissions in 
the Union and, if required, to define mitigation actions. 

Data  currently  reported  in  the  national  greenhouse  gas  inventories  and  the  national 
and Union registries are not sufficient to determine, at Member State level, the CO2 
civil  aviation  emissions  at  national  level  that  are  not  covered  by  Directive 
2003/87/EC. In adopting reporting obligations, the Union should not impose burdens 
on  Member  States  and  small  and  medium-sized  enterprises  ('SMEs')  that  are 
disproportionate  to  the  objectives  pursued.  CO2  emissions  from  flights  not  covered 
by Directive 2003/87/EC represent only a very minor part of the total greenhouse gas 
emissions, and establishing a reporting system for these emissions would be unduly 
burdensome  in  the  light  of  existing  requirements  for  the  wider  sector  pursuant  to 
Directive  2003/87/EC.  Therefore,  CO2  emissions  from  IPCC  source  category 
'1.A.3.A civil  aviation'  should  be treated as being equal to zero for the purposes of 
Articles 3 and 7(1) of Decision No 406/2009/EC. 

14 
15 
16 
17 
18 

OJ L 275, 25.10.2003, p. 32. 
OJ L 33, 4.2.2006, p. 1. 
OJ L 309, 27.11.2001, p. 22. 
OJ L 161, 14.6.2006, p. 1. 
OJ L 304, 4.11.2008, p. 1. 

EN 

12 

   EN 

                                                 
(11)  Whilst  emissions  and  removals  of  greenhouse  gases  related  to  land  use,  land-use 
change  and  forestry  ('LULUCF')  count  towards  the  Union's  emissions  reduction 
target under the Kyoto Protocol, they are not part of the 20% target for 2020 under 
the  Climate  and  Energy  package.  Decision  No  406/2009/EC  and  Directive 
2003/87/EC require the Commission to assess ways to include LULUCF in the 2020 
target.  The  timing  of  this  work  was  made  conditional  on  the  outcome  of  the 
negotiations on an international agreement on climate change. In the absence of such 
an agreement at the end of 2010, the Commission may make a proposal with the aim 
of the proposed act entering into force from 2013. This Regulation should enable the 
implementation  of  the  reporting  requirements  of  an  international  agreement  or  of 
such Union legislation. 

(12) 

(13) 

(14) 

The  Union  and  the  Member  States  should  strive  to  provide  the  most  up-to-date 
information on their greenhouse gas emissions, in particular under the framework of 
the Europe 2020 strategy and its specified timelines. This Regulation should enable 
such estimates to be prepared in the shortest timeframes possible by using statistical 
and other information. 

Requirements for the monitoring and reporting of emissions from maritime transport 
by  Member  States  should  be  adopted  in  a  manner  which  is  complementary  and 
consistent with any requirements agreed at the UNFCCC or, to the extent possible, 
with requirements applied to vessels as determined in the context of the International 
Maritime  Organisation  ('IMO')  or  through  a  Union  measure  addressing  GHG 
emissions from  maritime transport. Such  monitoring  and  reporting  would  allow  for 
an  improved  understanding  of  these  emissions  and  would  support  effective  policy 
implementation. 

towards  meeting 

The experience gained by implementing Decision No 280/2004/EC demonstrated the 
need  to  improve  the  transparency,  accuracy,  consistency,  completeness  and 
comparability  of  information  reported  on  policies,  measures  and  projections. 
Decision  No  406/2009/EC  requires  that  Member  States  report  their  projected 
progress 
including 
their  obligations  under 
information  on  national  policies,  measures  and  national  projections.  The  Europe 
2020 strategy set an integrated economic policy agenda requiring the Union and the 
Member  States  to  make  further  efforts  on  the  timely  reporting  of  climate  change 
policies  and  measures  and  their  projected  effects  on  emissions.  Creating  national 
systems at Union and Member State level coupled with better guidance on reporting 
should  significantly  contribute  towards  those  goals.  To  ensure  the  Union  meets  its 
international and internal reporting requirements on greenhouse gas projections and 
evaluate its progress towards meeting its international and internal commitments and 
obligations, the Commission should also prepare and use greenhouse gas projection 
estimates. 

that  Decision, 

(15) 

Improved information from Member States is needed  to monitor their progress and 
action  in  adapting  to  climate  change.  This  information  is  needed  to  devise  a 
comprehensive  Union  adaptation  strategy  following  the  White  paper  entitled 
‘Adapting  to  climate  change:  Towards  a  European  framework  for  action’.19 
Reporting of information on adaptation will enable Member States to exchange best 

19 

COM(2009) 147 final. 

EN 

13 

   EN 

                                                 
(16) 

(17) 

(18) 

(19) 

practices  and  evaluate  their  needs  and  level  of  preparedness  to  deal  with  climate 
change. 

Under Decision 1/CP.15, the Union and the Member States committed to providing 
substantial  climate  financing  to  support  adaptation  and  mitigation  actions  in 
developing  countries.  In  accordance  with  paragraph  40  of  Decision  1/CP.16,  each 
developed country Party to the UNFCCC must enhance reporting on the provision of 
financial, technological and capacity-building support to developing country Parties. 
Enhanced reporting is essential to recognise Union and Member State efforts to meet 
their commitments. Decision 1/CP.16 also established a new Technology Mechanism 
to  enhance  international  technology  transfer.  This  Regulation  should  ensure  that 
robust  up-to-date  information  on  technology  transfer  activities  to  developing 
countries is made available.  

As  a  result  of  amendments  carried  within  Directive  2008/101/EC20,  Directive 
2003/87/EC now applies the scheme for greenhouse gas emission trading within the 
Union  also  to  aviation  activities.  This  Directive  contains  provisions  on  the  use  of 
auctioning  revenues,  on  reporting  on  the  use  of  auctioning  revenues  by  Member 
States, and on the actions taken to auction aviation allowances under Article 3d(1) or 
(2)  of  that  Directive,  to  monitor  that  100  %  of  those  revenues  or  an  equivalent 
amount  is  used  for  the  purpose  of  one  or  more  of  the  actions  referred  to  in  Article 
3d(4) of Directive 2003/87/EC. As a result of amendments carried within Directive 
2009/29/EC, Directive 2003/87/EC also now contains reporting requirements on the 
use of auctioning revenues, of which at least 50 % should be used for the purpose of 
one  or  more  of  the  activities  referred  to  in  Article  10(3)  of  Directive  2003/87/EC. 
Transparency  on  the  use  of  revenues  generated  from  the  auctioning  of  allowances 
under  Directive  2003/87/EC  is  key  to  underpin  Union  commitments.  Reporting  on 
the use of those revenues should provide evidence of the actual disbursed amounts, 
of  whether  revenues  are  allocated  for  disbursement  by  means  of  direct  project 
investments, investment funds, or fiscal or financial support policies and the type and 
reference of those policies, projects or funds. 

The  UNFCCC  commits  the  Union  and  its  Member  States  to  develop,  regularly 
update, publish and report to the Conference of the Parties national communications 
and biennial reports using the guidelines, methodologies, and formats agreed upon by 
the  Conference  of  the  Parties.  Decision  1/CP.16  calls  for  enhanced  reporting  on 
mitigation  targets  and  on  the  provision  of  financial,  technological  and  capacity-
building support to developing country parties. 

Decision  No  406/2009/EC  converted  the  current  annual  reporting  cycle  into  an 
annual  commitment  cycle  requiring  a  comprehensive  review  of  Member  States’ 
greenhouse  gas  inventories  in  a  shorter  time  frame  than  the  current  UNFCCC 
inventory review, to enable the use of flexibilities and the application of corrective 
action  at  the  end  of  each  relevant  year,  as  necessary.  Given  the  uncertainties  about 
the  future  developments  under  the  UNFCCC  and  the  Kyoto  Protocol,  setting  up  a 
Union-level review process of the greenhouse gas inventories submitted by Member 
States is required to ensure that compliance with the obligations under Decision No 
406/2009/EC is assessed in a credible, consistent, transparent and timely manner.  

20 

OJ L 8, 13.1.2009, p. 3. 

EN 

14 

   EN 

                                                 
(20) 

(21) 

(22) 

(23) 

(24) 

(25) 

A number of technical elements related to the reporting of greenhouse gas emissions 
from sources and removals by sinks, such as Global Warming Potentials (GWPs), the 
scope of greenhouse gases reported and methodological guidance from the IPCC to 
be used to prepare national greenhouse gas inventories, are currently being discussed 
under  the  UNFCCC  process.  Revisions  of  those  methodological  elements  in  the 
context of the UNFCCC process and subsequent recalculations of the time-series of 
greenhouse  gas  emissions  may  change  the  level  and  trends  of  greenhouse  gas 
emissions. The Commission should monitor such developments at international level 
and,  where  necessary,  propose  revising  this  Regulation  to  ensure  consistency  with 
the methodologies used in the context of the UNFCCC process. 

Greenhouse gas emissions across reported time-series should be estimated using the 
same methods. The underlying activity data and emission factors should be obtained 
and  used  in  a  consistent  manner,  ensuring  that  changes  in  emission  trends  are  not 
introduced  as  a  result  of  changes  in  estimation  methods  or  assumptions. 
Recalculations should be performed in accordance with agreed guidelines and should 
be carried out with a view to improve the consistency, accuracy and completeness of 
the  reported  time-series,  and  the  implementation  of  more  detailed  methods.  Where 
the  methodology  or  manner  in  which  underlying  activity  data  and  emission  factors 
are  gathered  has  changed,  Member  States  should  recalculate  inventories  for  the 
reported  time-series  and  evaluate  the  need  for  recalculations  based  on  the  reasons 
provided  in  the  agreed  guidelines,  in  particular  for  key  categories.  This  Regulation 
should lay down if and under which conditions the effects of such recalculations are 
taken into account. 

Aviation  has  an  impact  on  the  global  climate  through  releases  of  carbon  dioxide 
(CO2) but  also  through other emissions and  mechanisms,  including  nitrogen  oxides 
emissions  and  cirrus  cloud  enhancement.  In  the  light  of  the  rapidly  developing 
scientific  understanding  of  these  impacts,  an  updated  assessment  of  the  non-CO2 
impacts  of  aviation  on  the  global  climate  should  be  performed  regularly  in  the 
context of this Regulation.  

improvement 

to  help  achieve  significant  and  measurable 

The European Environment Agency (EEA) aims to support sustainable development 
and 
in  Europe’s 
environment  by  providing  timely,  targeted,  relevant  and  reliable  information  to 
policy-makers,  public  institutions  and  the  public.  The  EEA  should  assist  the 
Commission,  as  appropriate,  with  monitoring  and  reporting  work,  especially  in  the 
context  of  the  Union's  inventory  system  and  its  projections,  policies  and  measures 
system,  in  conducting  the  annual  expert  review  of  Member  States’  inventories, 
evaluating  progress  towards  its  emission  reduction  commitments,  climate  change 
impacts,  vulnerability  and  adaptation,  and  in  communicating  sound  climate 
information to the public.  

The  Commission  should  follow  the  implementation  of  monitoring  and  reporting 
requirements under this Regulation and future developments under the UNFCCC and 
the  Kyoto  Protocol  to  ensure  consistency.  In  this  respect,  where  appropriate,  the 
Commission should repeal or amend provisions of this Regulation. 

In order to ensure uniform conditions for the implementation of Article 20(5) of this 
Regulation, implementing powers should be conferred on the Commission. In order 
to establish harmonised reporting requirements to monitor greenhouse gas emissions 

EN 

15 

   EN 

and other information relevant to climate change policy, 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 in respect of the revision of Annex I of this 
Regulation, Member States' reporting on LULUCF and maritime transport, Member 
States'  national  systems,  the  expert  review  of  Member  States'  inventory  data,  the 
detailed requirements on the content, structure, format and submission processes of 
Member States' reporting as well as the repeal and amendment of certain obligations 
pursuant to this Regulation. It is of particular importance that the Commission carry 
out  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 the Council.  

(26) 

Since the objectives of the proposed action, as set out in Article 1 of this Regulation, 
cannot, by their very nature, be sufficiently achieved by the Member States 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 
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  Regulation  does  not  go 
beyond what is necessary to achieve those objectives, 

EN 

16 

   EN 

HAVE ADOPTED THIS REGULATION: 

Chapter 1 

Subject matter, scope and definitions 

Article 1  

Subject matter 

This Regulation establishes a mechanism for: 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

(h) 

(i) 

ensuring  the  timeliness,  transparency,  accuracy,  consistency,  comparability  and 
completeness  of  reporting  by  the  Union  and  its  Member  States  to  the  UNFCCC 
Secretariat; 

reporting  and  verifying  information  relating  to  commitments  pursuant  to  the 
UNFCCC  and  the  Kyoto  Protocol  and  to  decisions  adopted  there  under  and 
evaluating progress towards meeting those commitments; 

monitoring  and  reporting  all  anthropogenic  emissions  by  sources  and  removals  by 
sinks of greenhouse gases not controlled by the Montreal Protocol on substances that 
deplete the ozone layer in the Member States; 

monitoring,  reporting,  reviewing  and  verifying  greenhouse  gas  emissions  and  other 
information pursuant to Article 6 of Decision No 406/2009/EC; 

reporting CO2 emissions from maritime transport;  

monitoring  and  reporting  the  use  of  revenues  generated  by  auctioning  allowances 
under Article 3d(1), (2) or 10(1) of Directive 2003/87/EC, pursuant to Articles 3d(4) 
and 10(3) of that Directive; 

monitoring  and  reporting  on  the  actions  taken  by  Member  States  to  adapt  to  the 
inevitable consequences of climate change; 

evaluating  progress  by  the  Member  States  towards  meeting  their  obligations  under 
Decision No 406/2009/EC; 

gathering  information  and  data  necessary  to  support  future  Union  climate  change 
policy formulation and assessment. 

EN 

17 

   EN 

Article 2 

Scope 

This Regulation shall apply to:  

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

(h) 

the  Union's  and  its  Member  States'  low-carbon  development  strategies  and  any 
updates thereof in accordance with Decision 1/CP.16; 

emissions  of  greenhouse  gases  listed  in  Annex  I  from  sectors  and  sources  and  the 
removals  by  sinks  covered  by  the  national  greenhouse  gas  inventories  pursuant  to 
Article  4,  paragraph  1(a),  of  the  UNFCCC  and  emitted  within  the  territories  of  the 
Member States;  

greenhouse  gas  emissions  falling  within  the  scope  of  Article  2(1)  of  Decision  No 
406/2009/EC;  

greenhouse gas emissions from marine vessels calling at Member States’ seaports; 

the non-CO2 related climate impacts associated with emissions from civil aviation;  

the  Union's  and  its  Member  States'  projections  of  anthropogenic  greenhouse  gas 
emissions  by  sources  and  removals  by  sinks,  and  the  Member  States'  policies  and 
measures; 

aggregate,  project-specific  and  country-specific  financial  and  technological  support 
to developing countries; 

the  use  of  revenues  from  auctioning  allowances  pursuant  to  Articles  3d(1)  and  (2) 
and 10(1) of Directive 2003/87/EC; 

(i) 

Member States’ action at national and regional level to adapt to climate change. 

Article 3 

Definitions 

For the purposes of this Regulation, the following definitions apply:  

(1) 

(2) 

‘global  warming  potential’  of  a  gas  means  the  total  contribution  to  global 
warming resulting from the emission of one unit of that gas relative to one unit 
of the reference gas, carbon dioxide, which is assigned a value of 1; 

‘national  inventory  system’  means  a  system  of  institutional,  legal  and 
procedural  arrangements  established  within  a  Member  State  for  estimating 
anthropogenic emissions by sources and removals by sinks of greenhouse gases 
not  covered  by  the  Montreal  Protocol,  and  for  reporting  and  archiving 
inventory 
the 
Conference of the Parties to the UNFCCC serving as the meeting of the Parties 

in  accordance  with  Decision  19/CMP.1  of 

information 

EN 

18 

   EN 

to  the  Kyoto  Protocol  ('Decision  19/CMP.1')  or  other  relevant  decisions 
pursuant to the UNFCCC or the Kyoto Protocol; 

‘competent inventory authorities’ means any authority or authorities entrusted 
under  a  Member  State's  national  inventory  system  with  the  task  of  compiling 
the greenhouse gas inventory; 

‘quality  assurance’  or  ‘QA’  means  a  planned  system  of  review  procedures  to 
ensure that data quality objectives are met and that the best possible estimates 
and information is reported to support the effectiveness of the  quality control 
programme and to assist Member States; 

‘quality  control’  or  ‘QC’  means  a  system  of  routine  technical  activities  to 
measure and control the quality of the information and estimates compiled with 
the  purpose  of  ensuring  data  integrity,  correctness  and  completeness, 
identifying  and  addressing  errors  and  omissions,  documenting  and  archiving 
data and other material used, and recording all QA activities;  

‘indicator’ means a quantitative or qualitative factor or variable that contributes 
to  better  understanding  progress  in  implementing  policies  and  measures  and 
greenhouse gas emission trends; 

‘assigned  amount  unit’  or  ‘AAU’  is  a  unit  issued  pursuant  to  the  relevant 
provisions in the annex to Decision 13/CMP.1 of the Conference of the Parties 
to  the  UNFCCC  serving  as  the  meeting  of  the  Parties  to  the  Kyoto  Protocol 
('Decision 13/CMP.1');  

‘removal  unit’  or  ‘RMU’  means  a  unit  issued  pursuant  to  the  relevant 
provisions in the Annex to Decision 13/CMP.1 or in other relevant decisions of 
UNFCCC or Kyoto Protocol bodies;  

‘emission reduction unit’ or ‘ERU’ means a unit issued pursuant to the relevant 
provisions in the annex to Decision 13/CMP.1 and relevant decisions adopted 
pursuant to the UNFCCC or the Kyoto Protocol; 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

(10)  ‘certified emission reduction’ or ‘CER’ means a unit issued pursuant to Article 
12 of the Kyoto Protocol and requirements thereunder, as well as the relevant 
provisions in the annex to Decision 13/CMP.1; 

(11)  ‘national  registry’  means  a  registry  in  the  form  of  a  standardised  electronic 
database  which  includes  data  on  the  issue,  holding,  transfer,  acquisition, 
cancellation and retirement of ERUs, CERs, AAUs and RMUs and the carry-
over of ERUs, CERs and AAUs; 

(12)  ‘policies  and  measures’  means  all  political,  administrative,  and  legislative 
instruments which aim to implement commitments under Article 4, paragraphs 
2(a)  and  (b),  of  the  UNFCCC  including  those  that  do  not  have  the  limitation 
and reduction of greenhouse gas emissions as a primary objective; 

(13)  ‘national system for policies and measures and projections’ means a system of 
institutional,  legal  and  procedural  arrangements  established  within  a  Member 
State  for  reporting  policies  and  measures  and  for  preparing  and  reporting 

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projections  of  anthropogenic  greenhouse  gas  emissions  by  sources  and 
removals by sinks as required by Article 13 of this Regulation; 

(14)  ‘ex-ante  assessment  of  policies  and  measures’  means  an  evaluation  of  the 

projected future effects of a policy or measure; 

(15)  ‘ex-post assessment of policies and measures’ means an evaluation of the past 

effects of a policy or measure; 

(16)  ‘projections without measures’ means projections of anthropogenic greenhouse 
gas emissions by sources and removals by sinks that exclude the effects of all 
policies  and  measures  which  are  planned,  adopted  or  implemented  after  the 
year chosen as the starting point for the relevant projection; 

(17)  ‘projections  with  measures’  means  projections  of  anthropogenic  greenhouse 
gas emissions by sources and removals by sinks that encompass the effects, in 
terms  of  greenhouse  gas  emission  reductions,  of  policies  and  measures  that 
have been adopted and implemented; 

(18)  ‘projections  with  additional  measures’  means  projections  of  anthropogenic 
greenhouse gas emissions by sources and removals by sinks that encompass the 
effects  in  terms  of  greenhouse  gas  emission  reductions  of  policies  and 
measures  which  have  been  adopted  and  implemented  to  mitigate  climate 
change as well as policies and measures which are planned; 

(19)  ‘sensitivity  analysis’  means  an  investigation  of  a  model  algorithm  or  an 
assumption  to  quantify  how  sensitive  or  stable  the  model  output  data  are  in 
relation to variations in the input data or underlying assumptions. It is carried 
out by varying input values or model equations and observing how the model 
output varies correspondingly; 

(20)  ‘climate  change  mitigation-related  aid’  means  support  for  activities  in 
developing countries that contribute to the objective of stabilising greenhouse 
gas  concentrations  in  the  atmosphere  at  a  level  that  would  prevent  dangerous 
anthropogenic interference with the climate system; 

(21)  ‘climate  change  adaptation-related  aid’  means  support  for  activities  in 
developing countries that are intended to reduce the vulnerability of human or 
natural  systems  to  the  impact  of  climate  change  and  climate-related  risks,  by 
maintaining  or  increasing  the  developing  countries'  adaptive  capacity  and 
resilience; 

(22)  ‘technical  corrections’  means  adjustments  of  the  national  greenhouse  gas 
inventory estimates made in the context of the review pursuant to Article 20 of 
this Regulation when submitted inventory data are incomplete or are prepared 
in a way that is not consistent with international or Union rules or guidelines 
and that are intended to replace originally submitted estimates; 

(23)  ‘recalculations’,  consistent  with  the  UNFCCC  reporting  guidelines  on  annual 
inventories, means a procedure for re-estimating anthropogenic greenhouse gas 
emissions  by  sources  and  removals  by  sinks  of  previously  submitted 
inventories  as  a  consequence  of  changes  in  methodologies,  changes  in  the 

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manner  in  which  emission  factors  and  activity  data  are  obtained  and  used,  or 
the inclusion of new source and sink categories. 

Chapter 2 

Low-carbon development strategies 

Article 4 

Low-carbon development strategies 

1. 

Member States, and the Commission on behalf of the Union, shall each devise and 
implement a low-carbon development strategy to contribute to: 

(a) 

the  transparent  and  accurate  monitoring  of  the  actual  and  projected  progress 
made by Member States, including the contribution made by Union measures, 
in  fulfilling  the  Union’s  and  the  Member  States’  commitments  under  the 
UNFCCC to limit or reduce anthropogenic greenhouse gas emissions; 

(b)  meeting  the  greenhouse  gas  emission  reduction  commitments  of  Member 
States  under  Decision  No  406/2009/EC  and  achieving  long-term  emission 
reductions  and  enhancements  of  removals  by  sinks  in  all  sectors  in  line  with 
the Union’s objective to reduce emissions by 80 to 95% by 2050 compared to 
1990 levels, in the context of necessary reductions, according to the IPCC, by 
developed countries as a group. 

2. 

3. 

Member  States  shall  submit  to  the  Commission  their  low-carbon  development 
strategy one year after the entry into force of this Regulation or in accordance with 
any timetable agreed internationally in the context of the UNFCCC process. 

The Commission and the Member States shall make available to the public forthwith 
their respective low-carbon development strategies and any updates thereof.  

Chapter 3 

Reporting on historical greenhouse gas emissions and removals 

Article 5 

National inventory systems 

1. 

Member  States  shall  establish,  operate  and  seek  to  continuously  improve  national 
inventory systems to estimate anthropogenic emissions by sources and removals by 
sinks  of  greenhouse  gases  listed  in  Annex  I  to  this  Regulation  and  to  ensure  the 

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timeliness,  transparency,  accuracy,  consistency,  comparability  and  completeness  of 
their greenhouse gas inventories.  

2. 

Member States shall ensure that their competent inventory authorities have access to, 
and  that  their  national  inventory  system  provides  that  their  competent  authorities 
shall have access to:  

(a)  data  and  methods  reported  for  activities  and  installations  under  Directive 
2003/87/EC for the purpose of preparing national greenhouse gas inventories to 
ensure consistency of the reported greenhouse gas emissions under the Union’s 
emissions trading scheme and in the national greenhouse gas inventories; 

(b)  data collected through the reporting systems on fluorinated gases in the various 
sectors,  set  up  under  Article  6(4)  of  Regulation  (EC)  No  842/2006  for  the 
purpose of preparing national greenhouse gas inventories; 

(c) 

emissions,  underlying  data  and  methodologies  reported  by  facilities  under 
Regulation (EC) No 166/2006 for the purpose of preparing national greenhouse 
gas inventories; 

(d)  data reported under Regulation (EC) No 1099/2008. 

3. 

Member States shall ensure that their competent inventory authorities, and that their 
national inventory system provides that their competent inventory authorities:  

(a)  make use of the reporting systems established under Article 6(4) of Regulation 
(EC)  No  842/2006  to  improve  the  estimation  of  fluorinated  gases  in  the 
greenhouse gas inventories;  

(b) 

are able to undertake the annual consistency checks referred to in points (l) and 
(m) of Article 7(1) of this Regulation;  

Article 6  

Union inventory system 

A  Union  inventory  system  to  ensure  the  timeliness,  transparency,  accuracy,  consistency, 
comparability and completeness of national inventories with regard to the Union greenhouse 
gas inventory is hereby established. The Commission shall administer, maintain and seek to 
continuously improve this system, which shall include: 

(a) 

a quality assurance and quality control programme, which shall include setting 
quality  objectives  and  drafting  an  inventory  quality  assurance  and  quality 
control  plan.  The  Commission  shall  assist  Member  States  in  implementing 
their quality assurance and quality control programmes; 

(b) 

a procedure to estimate, in consultation with the Member State concerned, any 
data missing from its national inventory; 

(c) 

an annual expert review of Member States’ greenhouse gas inventories. 

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Article 7 

Greenhouse gas inventories 

1. 

Member States shall determine and report to the Commission by 15 January of each 
year ('year X'): 

(a) 

their  anthropogenic  emissions  of  greenhouse  gases  listed  in  Annex  I  to  this 
Regulation and the anthropogenic emissions of greenhouse gases referred to in 
Article 2(1) of Decision No 406/2009/EC for the year X-2. Without prejudice 
to  the  reporting  of  the  greenhouse  gases  listed  in  Annex  I  to  this  Regulation, 
the carbon dioxide (CO2) emissions from IPCC source category '1.A.3.A civil 
aviation'  shall  be  considered  equal  to  zero  for  the  purposes  of  Articles  3  and 
7(1) of Decision No 406/2009/EC; 

(b)  data  on  their  anthropogenic  emissions  of  carbon  monoxide  (CO),  sulphur 
dioxide (SO2), nitrogen oxides (NOx) and volatile organic compounds (VOC) 
as also reported pursuant to Article 7 of Directive 2001/81/EC, for the year X-
2;  

(c) 

(d) 

their anthropogenic greenhouse gas emissions by sources and removals of CO2 
by sinks resulting from LULUCF, for the year X-2; 

their anthropogenic greenhouse gas emissions by sources and removals of CO2 
by sinks resulting from LULUCF activities pursuant to the Kyoto Protocol and 
information on the accounting of these greenhouse gas emissions and removals 
from  land  use,  land-use  change  and  forestry  activities,  in  accordance  with 
Article  3,  paragraph  3,  and,  where  Member  States  decide  to  make  use  of  it, 
Article  3,  paragraph  4,  of  the  Kyoto  Protocol,  and  relevant  decisions 
thereunder, for the years between 2008 and X-2. Member States that elected to 
account  for  cropland  management,  grazing  land  management  or  revegetation 
under  Article  3,  paragraph  4,  of  the  Kyoto  Protocol  shall  in  addition  report 
greenhouse  gas  emissions  by  sources  and  removals  by  sinks  for  each  such 
activity for the year 1990; 

(e) 

any  changes  to  the  information  referred  to  in  points  (a)  to  (d)  for  the  years 
between 1990 and the year X-3, indicating the reasons for these changes; 

(f) 

information on indicators, for the year X-2;  

(g) 

(h) 

(i) 

information  from  its  national  registry  on  the  issue,  acquisition,  holding, 
transfer, cancellation, withdrawal and carry-over of AAUs, RMUs, ERUs and 
CERs, for the year X-1; 

summary information on concluded transfers pursuant to Article 3(4) and (5) of 
Decision No 406/2009/EC, for the year X-1; 

information  on  the  use  of  joint  implementation,  the  clean  development 
mechanism and international emissions trading, pursuant to Articles 6, 12 and 
17  of  the  Kyoto  Protocol,  or  any  other  flexible  mechanism  provided  for  in 
other instruments adopted by the Conference of the Parties to the UNFCCC or 

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the  Conference  of  the  Parties  to  the  UNFCCC  serving  as  the  meeting  of  the 
Parties  to  the  Kyoto  Protocol,  to  meet  their  quantified  emission  limitation  or 
reduction  commitments  pursuant  to  Article  2  of  Decision  No  2002/358/EC21 
and the Kyoto Protocol or any future commitments under the UNFCCC or the 
Kyoto Protocol, for the year X-2; 

information on the steps taken to improve inventory estimates, in particular in 
areas  of 
to  adjustments  or 
inventory 
recommendations following expert reviews; 

that  have  been  subject 

the 

the  actual  or  estimated  allocation  of  the  verified  emissions  reported  by 
installations and operators under Directive 2003/87/EC to the source categories 
of  the  national  greenhouse  gas  inventory  and  the  ratio  of  those  verified 
emissions  to  the  total  reported  greenhouse  gas  emissions  in  these  source 
categories, for the year X-2; 

(j) 

(k) 

(l) 

the  results  of  the  checks  performed  on  the  consistency  of  the  emissions 
reported in the greenhouse gas inventories, for the year X-2, with:  

(i) 

the verified emissions reported under Directive 2003/87/EC; 

the  facility-level  emissions  reported  under  Regulation  (EC)  No 

(ii) 
166/2006; 

(m) 

the  results  of  the  checks  performed  on  the  consistency  of  the  activity, 
background data and assumptions used to estimate emissions in preparation of 
the greenhouse gas inventories, for the year X-2, with:  

the  data  and  assumptions  used  to  prepare  inventories  of  air  pollutants 

(i) 
under Directive 2001/81/EC; 

(ii) 

the data reported under Article 6(1) of Regulation (EC) No 842/2006; 

the  energy  data  reported  pursuant  to  Article  4  and  Annex  B  of 

(iii) 
Regulation (EC) No 1099/2008; 

(n) 

a description of any changes to their national inventory system; 

(o) 

a description of any changes to the national registry; 

(p) 

any other elements of the national greenhouse gas inventory report needed to 
prepare the Union greenhouse gas inventory report, such as information on the 
Member  States’  quality  assurance  and  quality  control  plan,  a  general 
uncertainty evaluation, and a general assessment of completeness. 

In  the  first  reporting  year  under  this  Regulation  Member  States  shall  inform  the 
Commission on their intention to make use of the provisions under Article 3(4) and 
(5) of Decision No 406/2009/EC. 

21 

OJ L 130, 15.5.2002, p. 1. 

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2. 

3. 

4. 

5. 

Member  States  shall  communicate  to  the  Commission  by  15  March  each  year  a 
complete and up-to-date national inventory report. Such report shall contain all of the 
information  stipulated in paragraph 1 of this Article and any subsequent updates to 
that information;  

Member  States  shall  submit  to  the  UNFCCC  Secretariat  each  year  by  15  April 
national  inventories  containing  information  identical  to  that  submitted  to  the 
Commission in accordance with paragraph 2 of this Article. 

The  Commission  shall,  in  cooperation  with the  Member  States,  annually  compile  a 
Union  greenhouse  gas  inventory  and  a  Union  greenhouse  gas  inventory  report  and 
submit them to the UNFCCC Secretariat each year by 15 April. 

The  Commission  shall  be  empowered  to  adopt  delegated  acts  in  accordance  with 
Article 29 of this Regulation to: 

(a) 

(b) 

add or delete substances to or from the list of greenhouse gases in Annex I to 
this Regulation; 

set out monitoring and reporting requirements on LULUCF, in accordance with 
any new international agreement or a legislative act adopted in accordance with 
Article 9 of Decision No 406/2009/EC. 

Article 8 

Approximated greenhouse gas inventories 

Member States shall by 31 July each year ('year X') submit to the Commission approximated 
greenhouse  gas  inventories  for  the  year  X-1.  The  Commission  shall,  on  the  basis  of  the 
Member States’ approximated greenhouse gas inventories or, where necessary on the basis of 
its  own  estimates,  annually  compile  a  Union  approximated  greenhouse  gas  inventory.  The 
Commission shall make this information available to the public each year by 30 September. 

Article 9  

Procedures for completing emission estimates 

1. 

2. 

The  Commission  shall  perform  an  initial  check  of  the  data  submitted  by  Member 
States under Article 7(1) of this Regulation for completeness and potential problems. 
It  shall  send  the  results  to  Member  States  within  6  weeks  from  the  submission 
deadline. Member States shall respond to any questions raised by the initial check by 
15 March, together with the final inventory submission for the year X-2. 

Where a Member State does not respond to the questions raised by the Commission 
or  does  not  submit  complete  inventory  estimates  required  to  compile  the  Union 
inventory by 15 March, the Commission shall prepare estimates to be used instead of 
the relevant estimates in the Member State’s inventory. The Commission  shall use, 
for  this  purpose,  methods  consistent  with  the  guidelines  applicable  for  drafting  the 
national greenhouse gas inventories.  

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Article 10  

Reporting CO2 emissions from maritime transport 

The  Commission  shall  be  empowered  to  adopt  a  delegated  act  in  accordance  with 
Article  29  of  this  Regulation  to  specify  the  requirements  for  the  monitoring  and 
reporting of CO2 emissions from maritime transport relating to marine vessels calling 
at Member States' seaports. The monitoring and reporting requirements adopted shall 
be consistent with requirements agreed at the UNFCCC and, to the extent possible, 
with  requirements  applied  to  vessels  in  the  context  of  the  IMO  or  through  Union 
legislation  addressing  GHG  emissions  from  maritime  transport.  To  the  extent 
possible,  monitoring  and  reporting  requirements  shall  minimise  Member  States' 
workload including through the use of centralised data collection and maintenance.  

Where  an  act  has  been  adopted  pursuant  to  paragraph  1,  Member  States  shall 
determine and report to the Commission by 15 January each year ('year X') for the 
year X-2, the CO2 emissions from maritime transport pursuant to that act.  

Chapter 4  

Registries 

Article 11 

Establishment and operation of registries 

The Union and the Member States shall set up and maintain registries to accurately 
account  for  the  issue,  holding,  transfer,  acquisition,  cancellation  and  withdrawal  of 
AAUs,  RMUs,  ERUs  and  CERs  and  the  carry-over  of  AAUs,  RMUs,  ERUs  and 
CERs.  Member  States  may  also  use  these  registries  to  accurately  account  for  the 
units referred to in Article 11a(5) of Directive 2003/87/EC. 

The  Union  and  the  Member  States  may  maintain  their  registries  in  a  consolidated 
system, together with one or more other Member States. 

The  data  referred  to  in  paragraph  1  of  this  Article  shall  be  made  available  to  the 
central administrator designated pursuant to Article 20 of Directive 2003/87/EC. 

The  Commission  shall  be  empowered  to  adopt  a  delegated  act  in  accordance  with 
Article 29 of this Regulation to set up the Union registry referred to in paragraph 1 of 
this Article. 

1. 

2. 

1. 

2. 

3. 

4. 

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Article 12  

Retirement of units under the Kyoto Protocol 

1. 

2. 

Member  States  shall,  following  the  completion  of  the  review  of  their  national 
inventories  under  the  Kyoto  Protocol  for  each  year  of  the  first  commitment  period 
under  the  Kyoto  Protocol,  including  the  resolution  of  any  implementation  issues, 
retire  from  the  registry  AAUs,  RMUs,  ERUs  and  CERs  equivalent  to  their  net 
emissions during that year. 

In  respect  of  the  last  year  of  the  commitment  period  under  the  Kyoto  Protocol, 
Member  States shall  retire  units from the registry prior to the end of the additional 
period for fulfilling commitments set out in Decision 11/CMP.1 of the Conference of 
the  Parties  to  the  UNFCCC  serving  as  the  meeting  of  the  Parties  to  the  Kyoto 
Protocol. 

Chapter 5  

Reporting on policies and measures and on projections of 
anthropogenic greenhouse gas emissions by sources and removals 
by sinks 

Article 13  

National systems for policies, measures and projections 

1. 

2. 

Member  States  and  the  Commission  shall  set  up,  by  one  year  after  the  entry  into 
force of this Regulation, operate and seek to continuously improve national systems 
for reporting on policies and measures and for preparing and reporting on projections 
of anthropogenic greenhouse gas emissions by sources and removals by sinks. These 
national  systems  shall  include  all  institutional,  legal  and  procedural  arrangements 
established within a Member State and the Union for evaluating policy and making 
projections of anthropogenic greenhouse gas emissions by sources and removals by 
sinks.  

They  shall  aim  to  ensure  the  timeliness,  transparency,  accuracy,  consistency, 
comparability  and  completeness  of  the  information  reported  on  policies  and 
measures and projections of anthropogenic greenhouse gas emissions by sources and 
removals by sinks, as referred to in Articles 14 and 15 of this Regulation, including 
the  use  and  application  of  data,  methods  and  models,  and  the  implementation  of 
quality assurance and quality control activities and sensitivity analysis. 

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Article 14  

Reporting on policies and measures 

1. 

Member States shall provide the Commission by 15 March each year ('year X') with: 

(a) 

(b) 

(c) 

a  description  of  their  national  system  for  reporting  on  policies  and  measures 
and  for  preparing  and  reporting  on  projections  of  anthropogenic  greenhouse 
gas  emissions  by  sources  and  removals  by  sinks  pursuant  to  Article  13(1)  of 
this Regulation, or information on any changes made to that system where such 
a description has already been provided;  

any additional information or updates relevant to their low-carbon development 
strategies  referred  to  in  Article  4  of  this  Regulation  and  progress  in 
implementing these strategies; 

information  on  national  policies  and  measures,  and  on  implementation  of 
Union policies and measures that limit or reduce greenhouse gas emissions by 
sources  or  enhance  removals  by  sinks,  presented  on  a  sectoral  basis  for  each 
greenhouse gas referred to in Annex I to this Regulation. This information shall 
make  cross  references  with  applicable  national  or Union policies, particularly 
those on air quality, and shall include:  

the  objective  of  the  policy  or  measure  and  a  short  description  of  the 

(i) 
policy or measure; 

(ii) 

the type of policy instrument; 

(iii) 

the status of implementation; 

(iv) 

indicators to monitor and evaluate progress over time; 

(v) 

quantitative  estimates  of  the  effects  on  emissions  by  sources  and
removals by sinks of greenhouse gases broken down into: 

– 

– 

the results of ex-ante assessment of the effects of each policy and 
measure.  Estimates  shall  be  provided  for  a  sequence  of  4  future 
years  ending  with  0  or  5  immediately  following  year  X,  with  a 
distinction between greenhouse gas emissions covered by Directive 
2003/87/EC and those covered by Decision No 406/2009/EC; 

the results of ex-post assessment of the effects of each policy and 
measure on the mitigation of climate change where available, with 
a  distinction  between  greenhouse  gas  emissions  covered  by 
Directive  2003/87/EC  and 
those  covered  by  Decision  No 
406/2009/EC. 

estimates  of  the  projected  costs  of  policies  and  measures,  as  well  as 

(vi) 
estimates, as appropriate, of the realised costs of policies and measures; 

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2. 

1. 

all references to the assessment and the underpinning technical reports 

(vii) 
referred to in paragraph 2 of this Article; 

(d) 

(e) 

(f) 

information  on  implemented  or  planned  policies  and  measures  intended  to 
implement relevant Union legislation and information on national compliance 
and enforcement procedures;  

the  information  referred  to  in  point  (d)  of  Article  6(1)  of  Decision  No 
406/2009/EC; 

information  on  the  extent  to  which  the  Member  State’s  action  constitutes  a 
significant  element  of  the  efforts  undertaken  at  national  level  as  well  as  the 
extent  to  which  the  projected  use  of  joint  implementation,  the  clean 
development mechanism and international emissions trading is supplemental to 
domestic  action  in  accordance  with  the  relevant  provisions  of  the  Kyoto 
Protocol and the decisions adopted there under.  

Member States shall make available to the public, in electronic form, any assessment 
of the costs and effects of national policies and measures, and any information on the 
implementation of Union policies and measures that limit or reduce greenhouse gas 
emissions by sources or enhance removals by sinks along with any technical reports 
that underpin these assessments. These should include descriptions of the models and 
methodological approaches used, definitions and underlying assumptions.  

Article 15  

Reporting on projections 

Member  States  shall  report  to  the  Commission  by  15  March  each  year  ('year  X') 
national  projections  of  anthropogenic  greenhouse  gas  emissions  by  sources  and 
removals  by  sinks,  organised  by  gas  and  by  sector.  Those  projections  shall  include 
quantitative  estimates  for  a  sequence  of  4  future  years  ending  with  0  or  5 
immediately following year X. National projections shall take into consideration any 
policies and measures adopted at Union level and include: 

(a)  projections without measures, projections with measures, and projections 

with additional measures;  

(b) 

(c) 

total greenhouse gas projections and separate estimates for the projected 
greenhouse gas emissions for the emission sources covered by Directive 
2003/87/EC and by Decision No 406/2009/EC;  

a  clear  identification  of  the  national,  regional  and  Union  policies  and 
measures  included  in  the  projections  of  anthropogenic  greenhouse  gas 
emissions  by  sources  and  removals  by  sinks.  Where  such  policies  and 
measures are not included, this shall be clearly stated and explained;  

(d) 

results of the sensitivity analysis performed for the projections; 

(e) 

all  relevant  references  to  the  assessment  and  the  technical  reports  that 
underpin these assessments referred to in paragraph 3 of this Article.  

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2. 

3. 

Where a Member State does not submit complete projection estimates by 15 March 
each  year,  the  Commission  may  prepare  estimates  as  required  to  compile  Union 
projections.  

Member States shall make available to the public, in electronic form, their national 
projections  of  greenhouse  gas  emissions  by  sources  and  removals  by  sinks  along 
with  any  technical  reports  that  underpin  these  projections.  These  should  include 
descriptions  of  the  models  and  methodological  approaches  used,  definitions  and 
underlying assumptions. 

Chapter 6  

Reporting on other information relevant for climate change 

Article 16  

Reporting on national adaptation actions 

Member States shall report to the Commission by 15 March each year, information on their 
implemented  or  planned  actions  to  adapt  to  climate  change,  in  particular,  on  national  or 
regional adaptation strategies and on adaptation measures. This information shall include the 
budget allocation by policy sector and, for each adaptation measure, the main objective, the 
type of instrument, the status of implementation and the climate-change impact category (such 
as flooding, sea level rise, extreme temperatures, droughts, and extreme weather events). 

Article 17  

Reporting on financial and technology support provided to developing countries 

Member States shall, based on the best data available, report to the Commission by 15 March 
each year ('year X'): 

(a) 

information  on  financial  support  committed  and  disbursed  to  developing 
countries under the UNFCCC for the year X-1, on financial support committed 
for  the  year  X  and  on  the  planned  provision  of  support.  The  information 
reported shall include: 

(i) 
whether the financial resources that the Member State has provided to 
developing  countries  are  new  and  additional  in  the  context  of  the  UNFCCC 
and how this was calculated; 

(ii) 
information on any financial resources allocated by  the  Member State 
related  to  the  implementation  of  the  UNFCCC  by  type  of  channel  such  as 
bilateral, regional or other multilateral channels; 

(iii) 
quantitative information on financial flows based on the so-called "Rio 
markers  for  climate  change  mitigation-related  aid  and  climate  change 
the  OECD 
'Rio  markers') 
adaptation-related  aid"  (the 

introduced  by 

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Development  Assistance  Group  and  methodological  information  concerning 
the implementation of the climate change Rio markers methodology; 

(iv) 
detailed  information  on  assistance  provided  by  both  the  public  and 
private  sectors,  as  appropriate,  to  developing  countries  that  are  particularly 
vulnerable to the effects of climate change in adapting to those climate change 
effects; 

(v) 
detailed  information  on  assistance  provided  by  both  the  public  and 
private sectors, as appropriate, to developing countries to mitigate greenhouse 
gas emissions;  

(b) 

information on activities by the Member State related to technology transfer to 
developing  countries  under  the  UNFCCC  and  on  technologies  transferred  for 
the year X-1, information on planned activities related to technology transfer to 
developing countries under the UNFCCC and on technologies to be transferred 
for the year X and subsequent years. It should include information on whether 
the technology transferred was used for mitigating or adapting to the effects of 
climate  change,  recipient  country,  amount  of  support  provided,  and  type  of 
technology transferred. 

Article 18  

Reporting on the use of auctioning revenues and project credits 

1. 

Member States shall submit to the Commission by 15 March each year ('year X') for 
the year X-1: 

(a) 

(b) 

(c) 

(d) 

a  detailed  justification  as  mentioned  in  Article  6(2)  of  Decision  No 
406/2009/EC;  

information  on  the  use  of  revenues  during  the  year  X-1  generated  by  the 
Member State by auctioning allowances pursuant to Article 10(1) of Directive 
2003/87/EC.  This  information  shall  also  include  specific  and  detailed 
information  on  the  use  of  50  %  of  the  revenues,  and  resulting  action  taken, 
specifying the category of such actions taken in accordance with Article 10(3) 
of  Directive  2003/87/EC  and  indicating  the  relevant  beneficiary  country  or 
region; 

information  on  the  use  of  all  revenues  generated  by  the  Member  State  by 
auctioning  aviation  allowances  pursuant  to  Article  3d(1)  or  (2)  of  Directive 
2003/87/EC; 

information referred to in point (b) of Article 6(1) of Decision No 406/2009/EC 
and information on how their purchasing policy enhances the achievement of 
an international agreement on climate change. 

2. 

For  Member  States  which  choose  to  use  an  amount  equivalent  to  the  generated 
auctioning  revenues  for  purposes  pursuant  to  Article  3d(4)  and  10(3)  of  Directive 

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3. 

4. 

1. 

2. 

1. 

2. 

2003/87/EC,  the  requirements  in  points  (b)  and  (c)  of  paragraph  1  of  this  Article 
apply to this amount. 

Auctioning revenues not disbursed at the time a Member State submits a report to the 
Commission  pursuant  to  this  Article  shall  be  quantified  and  reported  in  reports  for 
subsequent years.  

Member  States  shall  make  available  to  the  public  the  reports  submitted  to  the 
Commission pursuant to this Article. 

Article 19  

Biennial reports and national communications 

The Union and the Member States shall submit biennial reports in accordance with 
Decision 1/CP.16 and national communications in accordance with Article 12 of the 
UNFCCC to the UNFCCC Secretariat. 

Member States shall also submit national communications and biennial reports to the 
Commission.  

Chapter 7  

Union expert review of greenhouse gas emissions 

Article 20 

Expert inventory review  

The  Commission  shall  carry  out  an  initial  expert  review  of  national  inventory  data 
submitted by Member States pursuant to Article 7(2) of this Regulation to determine 
the annual emission allocation provided in the fourth subparagraph of Article 3(2) of 
Decision No 406/2009/EC. 

Starting with the data reported for the year 2013, the Commission shall conduct an 
annual  expert  review  of  national  inventory  data  submitted  by  Member  States 
pursuant to Article 7(2) of this Regulation with a view to monitoring Member States’ 
achievement  of  their  greenhouse  gas  emission  reduction  or  limitation  pursuant  to 
Article  3  of  Decision  No  406/2009/EC,  and  any  other  greenhouse  gas  emission 
reduction or limitation targets set out in Union legislation. 

3. 

The initial and annual expert reviews shall involve: 

(a) 

(b) 

checks  to  verify  the  transparency,  accuracy,  consistency,  comparability  and 
completeness of information submitted;  

checks  to  identify  cases  where  inventory  data  is  prepared  in  a  manner 
inconsistent with UNFCCC guidance documentation or Union rules; and 

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4. 

5. 

6. 

1. 

2. 

3. 

(c)  where appropriate, calculating the resulting technical corrections necessary. 

The  Commission  shall  be  empowered  to  adopt  delegated  acts  in  accordance  with 
Article 29 of this Regulation to determine rules for the conduct of the expert reviews 
referred  to  in  paragraphs  1  and  2  of  this  Article,  including  the  tasks  set  out  in 
paragraph 3 of this Article. 

The  Commission  shall  adopt  an  implementing  act  to  determine  the  total  sum  of 
emissions  for  the  relevant  year  arising  from  the  corrected  inventory  data  for  each 
Member State upon completion of the relevant annual review. 

The  data  for  each  Member  State  as  recorded  in  the  registries  set  up  pursuant  to 
Article 11 of Decision No 406/2009/EC and Article 19 of Directive 2003/87/EC as at 
the  date  falling  one  month  from  the  date  of  publication  of  an  implementing  act 
adopted  pursuant  to  paragraph  5  of  this  Article,  including  changes  to  such  data 
arising  as  a  result  of  that  Member  State  making  use  of  the  flexibilities  by  that 
Member  State  pursuant  to  Articles  3  and  5  of  Decision  No  406/2009/EC,  shall  be 
relevant for the application of Article 7(1) of Decision No 406/2009/EC. 

Article 21 

Addressing the effects of recalculations 

When the annual expert review of inventory data relating to the year 2020 has been 
completed pursuant to Article 20 of this Regulation, the Commission shall calculate 
in  accordance  with  the  formula  set  out  in  Annex  II  to  this  Regulation,  the 
recalculated sum of greenhouse gas emissions for each Member State. 

Without  prejudice  to  Article  31(2)  of  this  Regulation,  the  Commission  shall  use 
amongst others the recalculated sum referred to in paragraph 1 of this Article when 
proposing  the  targets  for  emission  reductions  or  limitations  for  each  Member  State 
for the period after 2020 pursuant to Article 14 of Decision No 406/2009/EC. 

The Commission shall forthwith publish the results of calculations made pursuant to 
paragraph 1 of this Article. 

Chapter 8 

Evaluation of progress towards Union and international 
commitments 

Article 22  

Evaluation of progress 

1. 

The Commission shall annually assess, based on the information reported in Articles 
7, 8, 11 and 15 to 18 of this Regulation, and in consultation with the Member States, 

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the progress made by the Union and its Member States to meet the following, with a 
view to determining whether sufficient progress has been made: 

(a) 

commitments  under  Article  4  of  the  UNFCCC  and  Article  3  of  the  Kyoto 
Protocol as further set out in decisions adopted by the Conference of the Parties 
to the UNFCCC, or by the Conference of the Parties to the UNFCCC serving 
as the meeting of the Parties to the Kyoto Protocol;  

(b)  obligations set out in Article 3 of Decision No 406/2009/EC.  

2. 

3. 

The  Commission  shall  biennially  assess  aviation's  overall  impact  on  the  global 
climate  including  through  non-CO2  emissions,  such  as  from  nitrogen  oxides,  and 
effects,  such  as  cirrus  cloud  enhancement,  based  on  the  emission  data  provided  by 
Member  States  pursuant  to  Article  7  of  this  Regulation,  and  improve  this 
quantification  by  reference  to  scientific  advancements  and  air  traffic  data,  as 
appropriate. 

The  Commission  shall  submit  a  report  summarising  the  conclusions  of  the 
assessments  provided  for  in  paragraphs  1  and  2  of  this  Article  to  the  European 
Parliament and the Council by 31 October of every year. 

Article 23  

Report on the additional period for fulfilling commitments under the Kyoto Protocol 

The Union and each Member State shall submit a report to the UNFCCC Secretariat on the 
additional period for fulfilling commitments referred to in paragraph 3 of Decision 13/CMP.1 
upon the expiry of that period. 

Chapter 9  

Cooperation and support 

Article 24 

Cooperation between the Member States and the Union 

Member States and the Union shall cooperate and coordinate fully with each other in relation 
to obligations under this Regulation concerning:  

(a) 

compiling the Union greenhouse gas inventory and the Union greenhouse gas 
inventory report, pursuant to Article 7(4) of this Regulation; 

(b)  preparing  the  Union  national  communication  pursuant  to  Article  12  of  the 

UNFCCC and biennial report pursuant to Decision 1/CP.16; 

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(c) 

(d) 

(e) 

(f) 

review and compliance procedures under the UNFCCC and the Kyoto Protocol 
in  accordance  with  any  applicable  decision  under  the  UNFCCC  or  the  Kyoto 
Protocol as well as the Union’s procedure to review Member States greenhouse 
gas inventories referred to in Article 20 of this Regulation; 

any  adjustments  pursuant  to  Article  5,  paragraph  2,  of  the  Kyoto  Protocol  or 
following the Union review process referred to in Article 20 of this Regulation 
or  other  changes  to  inventories  and  inventory  reports  submitted,  or  to  be 
submitted, to the UNFCCC Secretariat; 

compiling  the  Union  approximated  greenhouse  gas  inventory,  pursuant  to 
Article 8 of this Regulation; 

reporting  in  relation  to  the  retirement  of  AAUs,  CERs,  ERUs  or  RMUs  after 
the  additional  period  referred  to  in  paragraph  14  of  Decision  13/CMP.1  for 
fulfilling  commitments  pursuant  to  Article  3,  paragraph  1,  of  the  Kyoto 
Protocol.  

Article 25  

Role of the European Environment Agency 

The European Environment Agency shall assist the Commission in its work to comply with 
Articles 6 to 10, 13 to 20, 22 and 23 of this Regulation in accordance with its annual work 
programme. This shall include assistance with: 

(a) 

compiling  the  Union  greenhouse  gas  inventory  and  preparing  the  Union 
greenhouse gas inventory report; 

(b)  performing  quality  assurance  and  quality  control  procedures  to  prepare  the 

Union greenhouse gas inventory; 

(c)  preparing  estimates  for  data  not  reported  in  the  national  greenhouse  gas 

inventories; 

(d) 

conducting the annual expert review; 

(e) 

compiling the Union approximated greenhouse gas inventory; 

(f) 

compiling  the  information  reported  by  Member  States  on  projections  and 
policies and measures; 

(g)  performing quality assurance and quality control procedures on the information 

reported by Member States on projections and policies and measures; 

(h)  preparing estimates for data on projections not reported by the Member States; 

(i) 

compiling  data  as  required  for  the  annual  report  to  the  European  Parliament 
and the Council prepared by the Commission; 

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(j) 

information  collected  under 

disseminating 
including 
maintaining and updating a database on Member States’ mitigation policies and 
measures,  and  a  clearinghouse  on  impacts,  vulnerabilities  and  adaptation  to 
climate change. 

this  Regulation, 

Chapter 10  

Delegation 

Article 26 

Detailed reporting requirements 

The Commission shall be empowered to adopt delegated acts in accordance with Article 29 of 
this Regulation to set out detailed reporting rules, including rules on the content, structure, 
format and submission processes for Member States' reporting of information pursuant to 
Articles 4, 5, 7, 8 and 13 to 19 of this Regulation. 

Article 27 

Requirements on national systems 

The Commission shall be empowered to adopt delegated acts in accordance with Article 29 of 
this Regulation to set out requirements on the establishment, operation and functioning of the 
Member States' national systems pursuant to Articles 5 and 13 of this Regulation. 

Article 28 

Repeal or amendment of obligations 

The Commission shall be empowered to adopt delegated acts in accordance with Article 29 of 
this Regulation to repeal Articles 4 to 7, 10 to 12, 14, 15, 17 and 19 of this Regulation, or any 
part  thereof,  or  to  amend  those  same  Articles,  should  it  conclude  that  international  or  other 
developments give rise to a situation where the obligations pursuant to those Articles are no 
longer  necessary,  not  proportionate  to  the  corresponding  benefits  or  not  consistent  with  or 
duplicative of reporting requirements under the UNFCCC. Any act adopted pursuant  to this 
Article  shall  not  make  Union  and  international  reporting  obligations,  as  a  whole,  more 
onerous for Member States. 

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Article 29  

Exercise of the delegation 

1. 

2. 

3. 

4. 

5. 

The  power  to  adopt  delegated  acts  is  conferred  on  the  Commission  subject  to  the 
conditions laid down in this Article. 

The  delegation  of  power  referred  to  in  Articles  7,  10,  11,  20  and  26  to  28  of  this 
Regulation shall be conferred on the Commission for an indeterminate period of time 
from the date of entry into force of the Regulation. 

The  European  Parliament  or  the  Council  may  revoke  the  delegation  of  power 
referred to in Articles 7, 10, 11, 20, and 26 to 28 of this Regulation at any time. A 
decision  of  revocation  shall  end  the  delegation  of  the  power  specified  in  that 
decision. It shall take effect the day following the publication of the decision in the 
Official Journal of the European Union or at a later date specified therein. It shall not 
affect the validity of any delegated acts already in force. 

As soon as it adopts a delegated act, the Commission shall notify it simultaneously to 
the European Parliament and to the Council. 

A  delegated  act  adopted  pursuant  to  Articles  7,  10,  11,  20  or  26  to  28  of  this 
Regulation shall enter into force only if no objection has been expressed either by the 
European  Parliament  or  the  Council  within  a  period  of  2  months  of  notification  of 
that act to the European Parliament and the Council  or if, before the expiry of that 
period,  the  European  Parliament  and  the  Council  have  both  informed  the 
Commission that they will not object. That period shall be extended by 2 months at 
the initiative of the European Parliament or the Council. 

Chapter 11 

Final Provisions 

Article 30 

Committee procedure 

The Commission shall be assisted by a Climate Change Committee. That committee shall be a 
committee within the meaning of Regulation (EU) No 182/201122. 

22 

OJ L 55, 28.2.2011, p.13. 

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Article 31  

Review 

1. 

2. 

The  Commission  shall  regularly  review  the  conformity  of  the  monitoring  and 
reporting  provisions  under  this  Regulation  with  future  decisions  relating  to  the 
UNFCCC and the Kyoto Protocol or other Union legislation. 

If, during the commitment period under Decision No 406/2009/EC, there is a change 
in the international rules relating to the  estimation  of  greenhouse  gas  emissions  for 
the preparation of greenhouse gas inventories, the Commission shall assess to what 
extent the new rules apply for the purposes of Decision No 406/2009/EC. 

Article 32  

Repeal 

Decision No 280/2004/EC is repealed. 

References  to  the  repealed  Decision  shall  be  construed  as  references  to  this  Regulation  and 
shall be read in accordance with the correlation table in Annex III. 

Article 33  

Entry into force 

This Regulation shall enter into force on the twentieth day following that of its publication in 
the Official Journal of the European Union.  

This Regulation shall be binding in its entirety and directly applicable in all Member States. 

Done at Brussels, 

For the European Parliament 
The President 

For the Council 
The President 

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ANNEX I  

Greenhouse Gases 

Carbon dioxide (CO2) 

Methane (CH4) 

Nitrous Oxide (N2O)  

Sulphur hexafluoride (SF6 ) 

Nitrogen trifluoride (NF3) 

Hydrofluorocarbons (HFCs): 

HFC-23 

CHF3 

HFC-32 

CH2F2 

HFC-41 

CH3F 

HFC-125 

CHF2CF3 

HFC-134 

CHF2CHF2 

HFC-134a  CH2FCF3 

HFC-143 

CH2FCHF2 

HFC-143a  CH3CF3 

HFC-152 

CH2FCH2F 

HFC-152a  CH3CHF2 

HFC-161 

CH3CH2F 

HFC-227ea  CF3CHFCF3 

HFC-236cb  CF3CF2CH2F 

HFC-236ea  CF3CHFCHF2 

HFC-236fa  CF3CH2CF3 

HFC-245fa  CHF2CH2CF3 

HFC-245ca  CH2FCF2CHF2 

HFC-365mfc CH3CF2CH2CF3 

HFC-43-10mee CF3CHFCHFCF2CF3 or (C5H2F10) 

Perfluorocarbons (PFCs): 

PFC-14, Perfluoromethane, CF4 

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PFC-116, Perfluoroethane, C2F6 

PFC-218, Perfluoropropane, C3F8 

PFC-318, Perfluorocyclobutane, c-C4F8 

Perfluorocyclopropane c-C3F6  

PFC-3-1-10, Perfluorobutane, C4F10 

PFC-4-1-12, Perfluoropentane, C5F12 

PFC-5-1-14, Perfluorohexane, C6F14 

PFC-9-1-18,  C10F18  

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The Recalculated Sum of Greenhouse Gas Emissions by Member State Referred to in Article 
21(1) 

ANNEX II 

The recalculated sum of greenhouse gas emissions by Member State shall be calculated according 
to the following formula: 

Where: 

– 

– 

– 

ti,2012 is the Member State's annual emission allocation as determined pursuant to the fourth 
paragraph of Article 3(2) and Article 10 of Decision No 406/2009/EC; 

ti,2022  is  the  Member  State's  annual  emission  allocation  for  year  i  pursuant  to  the  fourth 
paragraph  of  Article  3(2)  and  Article  10  of  Decision  No  406/2009/EC  as  it  would  have 
been calculated if reviewed inventory data submitted in 2022 had been used as an input; 

ei,j  is  the  Member  State's  greenhouse  gas  emissions  for  year  i  as  established  pursuant  to 
acts adopted by the Commission pursuant to Article 20(5) following the expert inventory 
review in year j. 

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ANNEX III 

Correlation Table 

Decision No 280/2004/EC

This Regulation 

Article 1 

Article 2(1) 

Article 2(2) 

Article 2(3) 

Article 3(1) 

Article 3(2) 

Article 1 

Article 4(1) 

- 

Article 4(3) 

Article 7(1) and Article 7(2) 

Article 14(1) and Article 15(1) 

Article 3(3) 

Article 26, Article 27, Article 28, Article 29 

Article 4(1) 

Article 4(2) 

Article 4(3) 

Article 4(4) 

Article 5(1) 

Article 5(2) 

Article 5(3) 

Article 5(4) 

Article 5(5) 

Article 5(6) 

Article 5(7) 

Article 6(1) 

Article 6(2) 

Article 7(1) 

Article 7(2) 

Article 7(3) 

Article 8(1) 

Article 8(2) 

Article 8(3) 

Article 6 

Article 6 

Article 25 

Article 5(1) 

Article 22(1) 

Article 22(3) 

- 

- 

Article 23 

- 

Article 25 

Article 11(1) 

Article 11(3) 

- 

Article 12(1) and Article 12(2) 

- 

Article 24 

Article 7(3) 

- 

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Article 9(1) 

Article 9(2) 

Article 9(3) 

Article 10 

Article 11 

Article 12 

Article 30 

- 

- 

Article 32 

Article 33 

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LEGISLATIVE FINANCIAL STATEMENT FOR PROPOSALS 

1. 

FRAMEWORK OF THE PROPOSAL/INITIATIVE  

1.1. 

Title of the proposal/initiative  

Regulation of the European Parliament and of the Council on a mechanism for monitoring 
and reporting greenhouse gas emissions and for reporting other information at national and 
Union level relevant to climate change 

1.2. 

Policy area(s) concerned in the ABM/ABB structure23  

ENVIRONMENT AND CLIMATE ACTION [07] 

1.3. 

Nature of the proposal/initiative  

(cid:133) The proposal/initiative relates to a new action  

(cid:133) The proposal/initiative relates to a new action following a pilot project/preparatory action24  

(cid:133) The proposal/initiative relates to the extension of an existing action  

⌧ The proposal/initiative relates to an action redirected towards a new action.  

1.4. 

Objectives 

1.4.1.  The Commission’s multiannual strategic objective(s) targeted by the proposal/initiative  

This  proposal  is  entrenched  in  the  Europe  2020  Strategy  for  smart,  sustainable  and 
inclusive growth. It directly contributes to achieving one of the five headline targets set by 
the Strategy, to achieve the target of 20 % emission reduction by 2020.  

1.4.2. 

Specific objective(s) and ABM/ABB activity(ies) concerned AMP 

Specific objective: 

Implementation of EU policy and legislation on climate action (ABB code 07 12) 

ABM/ABB activities concerned: 

07 12 01 (Implementation of EU policy and legislation on climate action) 

23 
24 

ABM: Activity-Based Management, ABB: Activity-Based Budgeting. 
As referred to in Article 49(6)(a) or (b) of the Financial Regulation. 

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44 

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1.4.3.  Expected result(s) and impact 

Specify the effects which the proposal/initiative should have on the beneficiaries/groups targeted. 

It is necessary to amend the existing monitoring mechanism to implement certain climate 
change  policies  and  to  deliver  benefits  to  all  citizens  and  businesses,  in  particular  with 
regards  to  enhancing  air  quality,  securing  energy  supply,  promoting  green  economic 
growth  and  innovation.  This  proposal  will  also  help  increase  the  EU’s  credibility 
internationally by providing high quality information on the action taken to combat climate 
change. By collecting this information, this proposal will also ensure that the EU is better 
prepared to face any future climate change related challenges. 

1.4.4. 

Indicators of results and impact  

Specify the indicators for monitoring implementation of the proposal/initiative. 

The following indicators correspond to the general, specific and operational objectives of 
the proposal: 

- Number of non-compliance cases identified at EU level or under the UNFCCC; 

- Number of reports submitted on time to the Commission and/or the UNFCCC; 

-  The  consistency  of  the  EU  level  reports  with  those  submitted  by  the  Member  States  as 
shown in the EU and UNFCCC reviews; 

- The consistency of the emissions data reported by the Member States under MMD and 
other reporting instruments as shown in the EU and UNFCCC reviews; 

- The completeness of MS reports submitted to the Commission and under the UNFCCC 
when compared to existing requirements; 

-  Use  by  the  Member  States  of  common  reporting  methodologies  and  formats  when 
reporting on financial and technology support; 

-  Use  by  the  Member  States  of  domestic  and  international  methodological  and  reporting 
guidelines; 

-  The  completeness  of  Member  State  reports  submitted  to  the  Commission  and  the 
UNFCCC compared to existing requirements; 

-  Use  by  the  Member  States  of  common  reporting  practices  and  formats  for  projections, 
policies, measures and actual emissions; 

- The availability of data and information and the creation of new information flows in the 
areas targeted by the proposal. 

1.5. 

Grounds for the proposal/initiative  

1.5.1.  Requirement(s) to be met in the short or long term  

The short-term objective of this proposal is to significantly contribute to the EU emission 
reduction objective for 2020 and the achievement of the EU 2020 Strategy. The proposal 

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45 

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has  also  a  long-term  objective,  namely  to  achieve  emission  reductions  within  the  EU 
beyond 2020. 

In  the  short  term,  the  Commission  will  need  to  launch  procurement  procedures  to  obtain 
the  technical  assistance  required  to  implement  the  proposal,  in  particular  for  the  expert 
inventory review provided for in Article 20 of the proposal. 

1.5.2.  Added value of EU involvement 

Some  of  the  provisions  included  in  this  proposal  need  to  be  implemented  at  EU  level 
because  this  is  required  under  EU  law,  namely  Decision  No  406/2009/EC  and  revised 
Directive 2003/87/EC. 

As the overarching climate commitments are made at EU level, it is also more effective to 
develop  the  required  reporting  instruments  at  EU  level.  Furthermore,  overcoming  the 
identified  problems,  such  as  consistency  and  timeliness  of  EU  and  Member  States’ 
reporting  to  the  United  Nations  Framework  Convention  on  Climate  Change,  requires  the 
coordination  of  data  and  methods  across  all  27  Member  States  which  can  be  carried  out 
more effectively at EU level. 

1.5.3.  Lessons learned from similar experiences in the past 

The  proposal  takes  into  consideration  lessons  learned  in  implementing  Decision  No 
280/2004/EC and the feedback received from stakeholders. The proposal aims to address 
the  weaknesses  and  problems  identified  and  to  simplify  the  reporting  requirements,  as 
applicable.  In  particular,  experience  in  implementing  the  MMD  has  shown  that  certain 
reporting  requirements  did  not  deliver  the  expected  results  (e.g.  indicators  requested),  or 
the information was not used as anticipated. These requirements are therefore amended to 
ensure that the reporting is meaningful and purposeful. New requirements are aligned with 
existing reporting streams and information needs. 

1.5.4.  Coherence and possible synergy with other instruments 

The proposal is closely related to the Europe 2020 Strategy and the Europe 2020 flagship 
initiative  for  a  resource-efficient  Europe.  It  is  consistent  and  complementary  with  EU 
climate, energy and social policies. 

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1.6. 

Duration and financial impact  

(cid:133) Proposal/initiative of limited duration  

–  (cid:133)  Proposal/initiative in effect from [DD/MM]YYYY to [DD/MM]YYYY  

–  (cid:133)  Financial impact from YYYY to YYYY  

⌧ Proposal/initiative of unlimited duration 

–  Implementation  is  likely  to  start  in  2013,  depending  on  progress  with  the  legislative 

process 

1.7.  Management mode(s) envisaged25  

⌧ Centralised direct management by the Commission  

(cid:133) Centralised indirect management with the delegation of implementation tasks to: 

–  (cid:133)  executive agencies  

–  (cid:133)  bodies set up by the Communities26  

–  (cid:133)  national public-sector bodies/bodies with public-service mission  

–  (cid:133)  persons entrusted with the implementation of specific actions pursuant to Title V of 
the  Treaty  on  European  Union  and  identified  in  the  relevant  basic  act  within  the 
meaning of Article 49 of the Financial Regulation  

(cid:133) Shared management with the Member States  

(cid:133) Decentralised management with third countries  

(cid:133) Joint management with international organisations (to be specified) 

If more than one management mode is indicated, please provide details in the ‘Comments’ section. 

Comments  

The  Member  States  will  be  responsible  for  implementing  the  bulk  of  this  proposal.  The 
Commission will provide guidance to the Member States and will assess the reports submitted by 
them.  It  will  check,  review  and  compile  some  of  the  information  included  in  these  reports.

25 

26 

EN 

Details of management modes and references to the Financial Regulation may be found on the BudgWeb site: 
http://www.cc.cec/budg/man/budgmanag/budgmanag_en.html. 
As referred to in Article 185 of the Financial Regulation. 

47 

   EN 

                                                 
2. 

MANAGEMENT MEASURES  

2.1.  Monitoring and reporting rules  

Specify frequency and conditions. 

Compliance  of  the  reports  requested  under  the  proposal  with  domestic  and  international 
requirements will demonstrate whether the proposal achieves its objectives.  

The  reports  prepared  under  the  proposal  will  continue  to  be  assessed  at  EU  and/or 
international  level  annually,  every  2  and/or  every  4  years.  The  assessment  of  actual 
emissions  will  continue  to  be  comprehensive  and  conducted  by  experts  at  both  EU  and 
international level. The goal of the assessment is to help improve reporting and to assess 
compliance  with  targets  and  commitments.  The  assessment  of  all  other  climate  data  and 
information is now proposed to be conducted also on an annual basis at EU level with the 
focus  being  on  completeness  and  compliance  with  guidance,  while  at  international  level 
this  assessment  will  be  made  every  2  and/or  every  4  years.  Again,  the  assessment  is 
conducted  by  experts  and  the  goal  is  to  assess  compliance  and  identify  areas  for  further 
improvement. 

2.2.  Management and control system  

2.2.1.  Risk(s) identified  

As the proposal is a regulation, it does not involve national transposition. The risks related 
to  implementation  of  this  regulation  are  limited  because  the  proposed  mechanism  is  a 
continuation and improvement of the current mechanism. 

2.2.2.  Control method(s) envisaged  

The measures taken to address such risks will be the same as now: increased dialogue and 
cooperation with the Member States, notably through the Climate Change Committee and 
its  working  groups,  the  use  of  comitology  and  technical  assistance  from  the  European 
Environment Agency. 

2.3.  Measures to prevent fraud and irregularities  

Specify existing or envisaged prevention and protection measures. 

Given the  amounts involved and the type  of  procurement, this initiative does not present 
particular risks of fraud. The Commission will manage and control the work by using all its 
regular tools, such as DG CLIMA’s Annual Management Plan. 

Internal control standards No 2, 7, 8, 9, 11, 12, 13, 15 and 16 are of particular relevance. In 
addition, the principles laid down in Council Regulation (EC, Euratom) No 1605/202 (the 
‘Financial Regulation’) and its implementing rules will be fully applied. 

The  procurement  procedures  will  be  governed  by  the  DG  CLIMA  financial  circuit:  a 
partially  decentralised  circuit  which  features  hierarchical  independence  from  the  AO(s)D 
of the persons performing financial initiation and verification. 

An  internal  control  committee  (ENVAC)  will  also  examine  the  process  of  selecting  the 
contractor  and  verify  the  consistency  of  the  procedures  adopted  by  the  Authorising 

EN 

48 

   EN 

Officers  with  the  rules  of  the  Financial  Regulation  and  the  Implementing  Rules  for  a 
combination of a random sample and a risk-based sample of public procurement contracts. 

In  addition  to  these  measures,  delegated  acts  will  also  lay  down  technical  guidelines 
governing the expert reviews referred to in Article 20. These guidelines will ensure that the 
persons  conducting  the  expert  reviews  are  independent  and  appropriately  qualified.

EN 

49 

   EN 

3. 

ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE  

3.1. 

Heading(s)  of  the  multiannual  financial  framework  and  expenditure  budget  line(s) 
affected  

•  Existing expenditure budget lines  

In order of multiannual financial framework headings and budget lines. 

Budget line 

Type of  
expenditure

Contribution  

Number  
[Description…………………...……….] 

Diff./non-
diff 
(27) 

from 
28
EFTA
countries 

from 
candidate 
29
countries

from third 
countries 

within the meaning 
of Article 18(1)(aa) 
of the Financial 
Regulation  

07.12.01 [Implementation of Union policy 
and legislation on climate action] 

Diff. 

NO 

NO 

NO 

07.01.02.11 [Other management 
expenditure]  

Non-diff 

NO 

NO 

NO 

NO 

NO 

•  New budget lines requested — NO  

In order of multiannual financial framework headings and budget lines. 

Budget line 

Type of 
expenditure

Contribution  

Number  
[Heading…………………………………
…..] 

Diff./non-
diff. 

from 
EFTA 
countries 

from 
candidate 
countries 

from third 
countries 

within the meaning 
of Article 18(1)(aa) 
of the Financial 
Regulation  

[XX.YY.YY.YY] 

YES/NO  YES/NO  YES/NO 

YES/NO 

Heading of 
multiannual 
financial 
framework 

2 

5 

Heading of 
multiannual 
financial 
framework 

27 
28 
29 

EN 

Diff. = Differentiated appropriations / Non-Diff. = Non-differentiated appropriations. 
EFTA: European Free Trade Association. . 
Candidate countries and, where applicable, potential candidate countries from the Western Balkans. 

50 

   EN 

 
 
 
 
 
                                                 
3.2. 

Estimated impact on expenditure  

3.2.1. 

Summary of estimated impact on expenditure  

THE  PROPOSAL  WILL  BE  IMPLEMENTED  USING  THE  EXISTING  BUDGET  AND  WILL  NOT  HAVE  AN  IMPACT  ON  THE 
MULTIANNUAL FINANCIAL FRAMEWORK. 

EUR million (to 3 decimal places) 

Heading of multiannual financial 
framework:  

Number 

[Heading 2] 

DG: <CLIMA> 

(cid:121) Operational appropriations  

Number of budget line 07.12.01 

administrative 
Appropriations 
from the envelope for specific programmes31  

an 

of 

Year 
N30 

Year 
N+1 

Year 
N+2 

Year 
N+3 

… enter as many years as 
necessary to show the duration 
of the impact (see point 1.6) 

TOTAL 

Commitments 

Payments 

(1) 

(2) 

0.2540 
0.2540 

1.6310 
1.256 

1.631 
1.631 

1.631 
1.631 

1.631 
1.631 

1.631 
1.631 

1.631 
1.631 

10.04 
9.665 

nature 

financed 

Number of budget line  

TOTAL appropriations 
for DG <CLIMA> 

Commitments 

Payments 

(cid:121) TOTAL operational appropriations  

Commitments 

(3) 

=1+1a 
+3 

=2+2a 

+3 

(4) 

0.2540 

1.6310 

1.631 

1.631 

1.631 

1.631 

1.631 

10.04 

0.2540 

1.256 

1.631 

1.631 

1.631 

1.631 

1.631 

9.665 

0 .2540 

1. 6310 

1. 631 

1. 631 

1. 631 

1. 631 

1 .631 

10.04 

30 
31 

EN 

Year N is the year in which implementation of the proposal/initiative starts. The currently best estimate for N is 2013. 
Technical and/or administrative assistance and expenditure in support of the implementation of EU programmes and/or actions (former ‘BA’ lines), indirect research, direct 
research. 

51 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(cid:121)  TOTAL  appropriations  of  an  administrative  nature 
financed from the envelope for specific programmes  

Payments 

(5) 

(6) 

0.2540 

1.256 

1.631 

1.631 

1.631 

1.631 

1.631 

9.665 

TOTAL appropriations  
under HEADING <2> 
of the multiannual financial framework 

Commitments 

=4+ 6 

0.2540 

1.631 

1.631 

1.631 

1.631 

1.631 

1.631 

Payments 

=5+ 6 

0.2540 

1.256 

1.631 

1.631 

1.631 

1.631 

1.631 

If more than one heading is affected by the proposal / initiative: 

(cid:121) TOTAL operational appropriations  

Commitments 

Payments 

(cid:121)  TOTAL  appropriations  of  an  administrative  nature 
financed from the envelope for specific programmes  

(4) 

(5) 

(6) 

0.2540 

0.2540 

0 

1.631 

1.256 
0 

1.631 

1.631 
0 

1.631 

1.631 
0 

1.631 

1.631 
0 

1.631 

1.631 
0 

1.631 

1.631 
0 

TOTAL appropriations  
under HEADINGS 1 to 4 
of the multiannual financial framework 
(Reference amount) 

Commitments 

=4+ 6 

0.2540 

1.631 

1.631 

1.631 

1.631 

1.631 

1.631 

Payments 

=5+ 6 

0.2540 

1.256 

1.631 

1.631 

1.631 

1.631 

1.631 

10.04 

9.665 

10,04 

9,665 
0 

10,04 

9,665 

EN 

52 

EN 

 
  
 
 
 
 
 
 
 
 
 
Heading of multiannual financial 
framework:  

5 

 Administrative expenditure ‘ 

Year 
N 

Year 
N+1 

Year 
N+2 

Year 
N+3 

… enter as many years as 
necessary to show the duration 
of the impact (see point 1.6)  

TOTAL 

EUR million (to 3 decimal places) 

DG: <CLIMA> 

(cid:121) Human resources 

0.254 

0.508 

0.508 

0.508 

0.508 

0.508 

0.508 

(cid:121) Other administrative expenditure 

0.275 

0.275 

0.275 

0.275 

0.275 

0.275 

0.275 

TOTAL DG <CLIMA> 

Appropriations  

0.529 

0.783 

0.783 

0.783 

0.783 

0.783 

0.783 

3.302 

1.925 

5.227 

TOTAL appropriations 
under HEADING 5 
of the multiannual financial framework  

(Total 
= Total payments) 

commitments 

0.529 

0.783 

0.783 

0.783 

0.783 

0.783 

0.783 

5.227 

TOTAL appropriations  
under HEADINGS 1 to 5 
of the multiannual financial framework  

Commitments 

0.783 

2.414 

2.414 

2.414 

2.414 

2.414 

2.414 

Payments 

0.783 

2.039 

2.414 

2.414 

2.414 

2.414 

2.414 

Year 
N32 

Year 
N+1 

Year 
N+2 

Year 
N+3 

… enter as many years as 
necessary to show the duration 
of the impact (see point 1.6) 

EUR million (to 3 decimal places) 

TOTAL 

15.267 

14.892 

32 

Year N is the year in which implementation of the proposal/initiative starts. 

EN 

53 

EN 

 
  
 
 
 
 
 
 
 
 
                                                 
3.2.2.  Estimated impact on operational appropriations  

–  (cid:133)  The  proposal/initiative  does  not  require  the  use  of  new  operational  appropriations  (the  initiative  is  part  of  the  current  financial 

framework) 

–  ⌧ The proposal/initiative requires the use of operational appropriations, as explained below: 

Commitment appropriations in EUR million (to 3 decimal places) 

Indicate 
objectives and 
outputs  

Year 
N 

Year 
N+1 

Year 
N+2 

Year 
N+3 

… enter as many years as necessary to show 
the duration of the impact (see point 1.6) 

TOTAL 

OUTPUTS 

(cid:216) 

Type 
of 
output
33

Avera
ge 
cost  
of the 
output 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

Total 
number 
of 
outputs 

Total  
cost 

SPECIFIC OBJECTIVE Implementation of EU policy and legislation on climate action (ABB code 07 12) 

0.717 

2 

0.254 

2 

1.631 

2 

1.631 

2 

1.631 

2 

1.631 

2 

1.631 

2 

1.631 

14 

10.04 

- Output 

Techni
cal 
assista
nce 

Sub-total for specific objective 

TOTAL COST 

1 

1 

0.254 

0.254 

1 

1 

1.631 

1.631 

1 

1 

1.631 

1.631 

1 

1 

1.631 

1.631 

1 

1 

1.631 

1.631 

1 

1 

1.631 

1.631 

1 

1 

1.631 

1.631 

7 

7 

10.04 

10.04 

33 

Outputs are products and services to be supplied (e.g.: number of student exchanges financed, number of km of roads built, etc.). 

EN 

54 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
3.2.3.  Estimated impact on appropriations of an administrative nature 

3.2.3.1.  Summary  

–  (cid:133)  The  proposal/initiative  does  not 

require 

the  use  of  administrative 

appropriations  

–  ⌧ The  proposal/initiative  requires  the  use  of  administrative  appropriations,  as 

explained below: (the initiative is part of the current financial framework) 

The needs for administrative appropriations shall be covered by the allocation already granted 
for managing this action and/or redeployed within the DG, supplemented as the case may be 
by  any  additional  allocation  granted  to  the  managing  DG  in  the  framework  of  the  annual 
allocation procedure, subject to budgetary constraints. 

EUR million (to 3 decimal places) 

Year 
N 34 

Year 
N+1 

Year 
N+2 

Year 
N+3 

… enter as many years as necessary 
to show the duration of the impact 
(see point 1.6) 

TOTAL 

HEADING 5 
of the multiannual 
financial framework 

Human resources  

Other administrative 
expenditure  

Subtotal HEADING 5 
of the multiannual 
financial framework  

Outside 
HEADING 5

37

of the multiannual 
financial framework  

Human resources  

Other expenditure  
of an administrative 

0.25435 

0.27536 

0.508 

0.508 

0.508 

0.508 

0.508 

0.508 

3.302 

0.275 

0.275 

0.275 

0.275 

0.275 

0.275 

1. .925 

0. 529 

0 .783 

0 .783 

0 .783 

0. 783 

0 .783 

0 .783 

5. 227 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

34 
35 

36 

37 

Year N is the year in which implementation of the proposal/initiative starts. 
Each  annual  amount  on  this  line  includes  0,127M€  corresponding  to  staff  members  working  on  the 
implementation of Decision No 280/2004/EC (that is repealed under the Proposal). 
The annual amounts on this line correspond to existing costs related to the implementation of Decision 
No 280/2004/EC (that is repealed under the Proposal). 
Technical  and/or  administrative  assistance  and  expenditure  in  support  of  the  implementation  of  EU 
programmes and/or actions (former ‘BA’ lines), indirect research, direct research. 

EN 

55 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
nature 

Subtotal  
outside HEADING 5 
of the multiannual 
financial framework  

TOTAL 

0 

0 

0 

0 

0 

0 

0 

0 

0.529 

0.783 

0.783 

0.783 

0.783 

0.783 

0.783 

5.227 

EN 

56 

   EN 

 
3.2.3.2.  Estimated requirements of human resources  

–  (cid:133)  The proposal/initiative does not require the use of human resources  

–  ⌧ The  proposal/initiative  requires  the  use  of  the  currently  allocated  human 

resources, as explained below: 

Estimate to be expressed in full amounts (or at most to one decimal place) 

Year 
N 

Year 
N+1 

Year 
N+2 

Year 
N+3 

… enter as many years as 
necessary to show the 
duration of the impact 
(see point 1.6) 

(cid:121) Establishment plan posts (officials and temporary agents) 

07 01 01 01 (Headquarters and 
Commission’s Representation Offices) 
XX 01 01 02 (Delegations) 

XX 01 05 01 (Indirect research) 

254000

38 

508000 

508000 

508000 

508000 

508000 

508000 

10 01 05 01 (Direct research) 
(cid:121) External personnel (in Full Time Equivalent unit: FTE)39 
XX 01 02 01 (CA, INT, SNE from the 
‘global envelope’) 
XX 01 02 02 (CA, INT, JED, LA and SNE 
in the delegations) 

XX 01 04 yy 40 

- at Headquarters41 
- in delegations  
XX 01 05 02 (CA, INT, SNE — Indirect 
research) 
10 01 05 02 (CA, INT, SNE — Direct 
research) 
Other budget lines (specify) 

TOTAL 

254000 

508000 

508000 

508000 

508000 

508000 

508000 

XX is the policy area or budget title concerned. 

The human resources required will be met by staff from the DG who are already assigned to 
management of the action and/or have been redeployed within the DG, together if necessary 
with  any  additional  allocation  granted  to  the  managing  DG  under  the  annual  allocation 
procedure, subject to budgetary constraints. 

38 

39 

40 
41 

Each  annual  amount  on  this  line  includes  0,127M€  corresponding  to  staff  members  working  on  the 
implementation of Decision No 280/2004/EC (that is repealed under the Proposal). 
CA=  Contract Agent;  INT=  agency  staff (‘Intérimaire’);  JED=  ‘Jeune  Expert  en Délégation’  (Young 
Experts in Delegations); LA= Local Agent; SNE= Seconded National Expert; . 
Under the ceiling for external personnel from operational appropriations (former ‘BA’ lines). 
Essentially  for  Structural  Funds,  European  Agricultural  Fund  for  Rural  Development  (EAFRD)  and 
European Fisheries Fund (EFF). 

EN 

57 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
Description of tasks to be carried out: 

Officials and temporary agents 

Take  action  to  implement  the  Commission’s  requirements  (e.g.  review  MS  reports, 
carry out analysis, monitor implementation.) 

External personnel 

EN 

58 

   EN 

 
 
3.2.4.  Compatibility with the current multiannual financial framework  

–  ⌧ Proposal/initiative  is  compatible  with  the  current  multiannual  financial 

framework. 

–  (cid:133)  Proposal/initiative  will  entail  reprogramming  the  relevant  heading  in  the 

multiannual financial framework. 

Explain what reprogramming is required, specifying the budget lines concerned and the corresponding 
amounts. 

…. 

–  (cid:133)  Proposal/initiative requires application of the flexibility instrument or revision 

of the multiannual financial framework42. 

Explain what is required, specifying the headings and budget lines concerned and the corresponding 
amounts. 

…….. 

3.2.5.  Third-party contributions  

–  ⌧ The proposal/initiative does not provide for co-financing by third parties  

–  The proposal/initiative provides for the co-financing estimated below: 

Appropriations in EUR million (to 3 decimal places) 

Year 
N 

Year 
N+1 

Year 
N+2 

Year 
N+3 

… enter as many years as 
necessary to show the duration 
of the impact (see point 1.6) 

Total 

Specify  the  co-financing 
body  

TOTAL appropriations 
cofinanced  

42 

See points 19 and 24 of the Interinstitutional Agreement. 

EN 

59 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
3.3. 

Estimated impact on revenue  

–  ⌧ Proposal/initiative has no financial impact on revenue. 

–  (cid:133)  Proposal/initiative has the following financial impact: 

(cid:133) 

(cid:133) 

on own resources  

on miscellaneous revenue  

Appropriations 
available for the 
ongoing budget 
year 

Budget revenue line: 

Article …………. 

EUR million (to 3 decimal places) 

Impact of the proposal/initiative

43

Year 
N 

Year 
N+1 

Year 
N+2 

Year 
N+3 

… insert as many columns as necessary 
in order to reflect the duration of the 
impact (see point 1.6) 

For miscellaneous assigned revenue, specify the budget expenditure line(s) affected. 

…. 

Specify the method for calculating the impact on revenue. 

…. 

43 

As regards traditional own resources (customs duties, sugar levies), the amounts indicated must be net 
amounts, i.e. gross amounts after deduction of 25 % for collection costs. 

EN 

60 

   EN