CELEX: 32010D0335
Language: en
Date: 2010-06-10 00:00:00
Title: 2010/335/: Commission Decision of 10 June 2010 on guidelines for the calculation of land carbon stocks for the purpose of Annex V to Directive 2009/28/EC (notified under document C(2010) 3751)

17.6.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 151/19
            
         COMMISSION DECISION
   of 10 June 2010
   on guidelines for the calculation of land carbon stocks for the purpose of Annex V to Directive 2009/28/EC
   (notified under document C(2010) 3751)
   (2010/335/EU)
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC (1), and in particular Annex V, part C, point 10 thereof,
   Whereas:
   
               (1)
            
            
               Directive 2009/28/EC lays down rules for calculating the greenhouse gas impact of biofuels, bioliquids and their fossil fuel comparators, which take into account emissions from carbon stock changes caused by land use change. Directive 98/70/EC of the European Parliament and of the Council of 13 October 1998 relating to the quality of petrol and diesel fuels and amending Council Directive 93/12/EEC (2) includes corresponding rules as far as biofuels are concerned.
            
         
               (2)
            
            
               The Commission should draw its guidelines for the calculation of land carbon stocks on the 2006 Intergovernmental Panel on Climate Change (IPCC) Guidelines for National Greenhouse Gas Inventories. Those Guidelines were intended for national greenhouse gas inventories and are not expressed in a form that is readily applicable by economic operators. It is therefore appropriate, where IPCC Guidelines for National Greenhouse Gas Inventories lack the necessary information for purposes of biofuel and bioliquid production or where such information is not accessible, to draw on other scientific sources of data.
            
         
               (3)
            
            
               For the calculation of the carbon stocks in soil organic matter it is appropriate to take into account climate, soil type, land cover, land management and input. For mineral soils, the IPCC Tier 1 methodology for soil organic carbon is an appropriate method to use for this purpose as it covers the global level. For organic soils, the IPCC methodology addresses in particular carbon loss following soil drainage and does this only through annual losses. As soil drainage normally results in high carbon stock loss that cannot be compensated by the greenhouse gas saving of biofuels or bioliquids and as drainage of peatland soil is prohibited by the sustainability criteria laid down by Directive 2009/28/EC, it suffices to lay down general rules for determining soil organic carbon or carbon losses in organic soils.
            
         
               (4)
            
            
               For the calculation of carbon stock in living biomass and dead organic matter a low complexity approach corresponding to IPCC Tier 1 methodology for vegetation should be an appropriate method. In accordance with that methodology it is reasonable to assume that all carbon stock in living biomass and dead organic matter is lost from the land upon conversion. Dead organic matter is usually of low significance in land conversion for the establishment of crops for the production of biofuels and bioliquids, but should be taken into account at least for closed forests.
            
         
               (5)
            
            
               In calculating the greenhouse gas impact of land conversion, economic operators should be able to use actual values for the carbon stocks associated with the reference land use and the land use after conversion. They should also be able to use standard values and it is appropriate for these guidelines to provide them. It is not necessary, however, to provide standard values for improbable combinations of climate and soil type.
            
         
               (6)
            
            
               Annex V to Directive 2009/28/EC sets out the method for calculating greenhouse gas impacts and contains rules for the calculation of annualised emissions of carbon stock changes from land use changes. The guidelines annexed to this Decision establish rules for the calculation of land carbon stocks, completing the rules laid down in the Annex V,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   The guidelines for the calculation of land carbon stocks for the purpose of Annex V to Directive 2009/28/EC are set out in the Annex to this Decision.
   Article 2
   This Decision is addressed to the Member States.
   
      Done at Brussels, 10 June 2010.
      
         
            For the Commission
         
         Günther OETTINGER
         
            Member of the Commission
         
      
   
   
      (1)  OJ L 140, 5.6.2009, p. 16.
   
      (2)  OJ L 350, 28.12.1998, p. 58.
   
      ANNEX
      
         Guidelines for the calculation of land carbon stocks for the purpose of Annex V to Directive 2009/28/EC
      
      
         TABLE OF CONTENTS
      
      
                  1.
               
               Introduction
            
                  2.
               
               Consistent representation of land carbon stocks
            
                  3.
               
               Calculation of carbon stocks
            
                  4.
               
               Soil organic carbon stock
            
                  5.
               
               Above and below ground vegetation carbon stock
            
                  6.
               
               Standard soil carbon stock in mineral soils
            
                  7.
               
               Factors reflecting the difference in soil organic carbon compared to the standard soil organic carbon
            
                  8.
               
               Carbon stock values for above and below ground vegetation carbon stock
            1.   INTRODUCTION
      These guidelines establish the rules for the calculation of land carbon stocks, both for the reference land use (CSR
         , as defined in point 7 of Annex V to Directive 2009/28/EC) and the actual land use (CSA
         , as defined in point 7 of Annex V to Directive 2009/28/EC).
      In point 2 rules are provided in order that land carbon stocks are consistently determined. Point 3 provides the general rule for the calculation of carbon stocks, which consist of two components: soil organic carbon and carbon stock in the above and below ground vegetation.
      Point 4 provides detailed rules for determining the soil organic carbon stock. For mineral soils it provides the option of following a method that allows the use of values provided for in the guidelines, while the option of using alternative methods is also provided for. For organic soils methods are described, but the guidelines do not contain values for determining soil organic carbon stock in organic soils.
      Point 5 provides detailed rules for carbon stock in vegetation, but is only relevant in the case the choice is made not to use values for above and below ground vegetation carbon stock provided in point 8 of the guidelines (the use of the values provided in point 8 is not obligatory and for certain cases it may not contain the appropriate values).
      Point 6 provides the rules to select the appropriate values in case the choice is made to use the guidelines’ values related to soil organic carbon in mineral soils (these values are provided in points 6 and 7). In these rules reference is made to data layers on climate regions and soil type available through the online Transparency platform established by Directive 2009/28/EC. Those data layers are detailed layers underlying figures 1 and 2 below.
      Point 8 provides values for carbon stock in the above and below ground vegetation and related parameters. Points 7 and 8 provide values for four different land use categories: cropland, perennial crops, grassland and forest land.
      
         Figure 1
      
      
         Climate regions
      
      
         
      
         Figure 2
      
      
         Geographic distribution of soil types
      
      
         
      2.   CONSISTENT REPRESENTATION OF LAND CARBON STOCKS
      For determining the carbon stock per unit area associated with CSR
          and CSA
          the following rules shall apply:
      
                  (1)
               
               
                  the area for which the land carbon stocks are calculated shall for the entire area have similar:
                  
                              (a)
                           
                           
                              biophysical conditions in terms of climate and soil type;
                           
                        
                              (b)
                           
                           
                              management history in terms of tillage;
                           
                        
                              (c)
                           
                           
                              input history in terms of carbon input to soil.
                           
                        
            
                  (2)
               
               
                  the carbon stock of the actual land use, CSA
                     , shall be taken as:
                  
                              —
                           
                           
                              in the case of loss of carbon stock: the estimated equilibrium carbon stock that the land will reach in its new use,
                           
                        
                              —
                           
                           
                              in the case of carbon stock accumulation: the estimated carbon stock after 20 years or when the crop reaches maturity, whichever the earlier.
                           
                        
            3.   CALCULATION OF CARBON STOCKS
      For the calculation of CSR
          and CSA
          the following rule shall apply:
      
         CSi
          = (SOC + CVEG
         ) × A
      
      where:
      CSI= the carbon stock per unit area associated with the land use i (measured as mass of carbon per unit area, including both soil and vegetation);
      SOC= soil organic carbon (measured as mass of carbon per hectare), calculated in accordance with point 4;
      CVEG= above and below ground vegetation carbon stock (measured as mass of carbon per hectare), calculated in accordance with point 5 or selected from the appropriate values in point 8;
      A= factor scaling to the area concerned (measured as hectares per unit area).
      4.   SOIL ORGANIC CARBON STOCK
      4.1.   Mineral soils
      
      For the calculation of SOC the following rule may be used:
      
         SOC = SOCST
          × FLU
          × FMG
          × FI
         
      
      where:
      SOC= soil organic carbon (measured as mass of carbon per hectare);
      SOCST= standard soil organic carbon in the 0-30 centimetre topsoil layer (measured as mass of carbon per hectare);
      FLU= land use factor reflecting the difference in soil organic carbon associated with the type of land use compared to the standard soil organic carbon;
      FMG= management factor reflecting the difference in soil organic carbon associated with the principle management practice compared to the standard soil organic carbon;
      FI= input factor reflecting the difference in soil organic carbon associated with different levels of carbon input to soil compared to the standard soil organic carbon.
      For SOCST
          the appropriate values presented in point 6 shall apply.
      For FLU
         , FMG
          and FI
          the appropriate values presented in point 7 shall apply.
      As an alternative to using the above rule, other appropriate methods, including measurements, may be used to determine SOC. As far as such methods are not based on measurements, they shall take into account climate, soil type, land cover, land management and inputs.
      4.2.   Organic soils (histosols)
      
      For determining SOC, appropriate methods shall be used. Such methods shall take into account the entire depth of the organic soil layer as well as climate, land cover and land management and input. Such methods may include measurements.
      Where carbon stock affected by soil drainage is concerned, losses of carbon following drainage shall be taken into account by appropriate methods. Such methods may be based on annual losses of carbon following drainage.
      5.   ABOVE AND BELOW GROUND VEGETATION CARBON STOCK
      Except where a value for CVEG
          set out in point 8 is used, for the calculation of CVEG
          the following rule shall apply:
      
         CVEG
          = CBM
          + CDOM
         
      
      where:
      CVEG= above and below ground vegetation carbon stock (measured as mass of carbon per hectare);
      CBM= above and below ground carbon stock in living biomass (measured as mass of carbon per hectare), calculated in accordance with point 5.1;
      CDOM= above and below ground carbon stock in dead organic matter (measured as mass of carbon per hectare), calculated in accordance with point 5.2.
      For CDOM
          the value of 0 may be used, except in the case of forest land — excluding forest plantations — having more than 30 % canopy cover.
      5.1.   Living biomass
      
      For the calculation of CBM
          the following rule shall apply:
      
         CBM
          = CAGB
          + CBGB
         
      
      where:
      CBM= above and below ground carbon stock in living biomass (measured as mass of carbon per hectare);
      CAGB= above ground carbon stock in living biomass (measured as mass of carbon per hectare), calculated in accordance with point 5.1.1;
      CBGB= below ground carbon stock in living biomass (measured as mass of carbon per hectare), calculated in accordance with point 5.1.2.
      5.1.1.   Above ground living biomass
      
      For the calculation of CAGB
          the following rule shall apply:
      
         CAGB
          = BAGB
          × CFB
         
      
      where:
      CAGB= above ground carbon stock in living biomass (measured as mass of carbon per hectare);
      BAGB= weight of above ground living biomass (measured as mass of dry matter per hectare);
      CFB= carbon fraction of dry matter in living biomass (measured as mass of carbon per mass of dry matter).
      For cropland, perennial crops and forest plantations the value for BAGB
          shall be the average weight of the above ground living biomass during the production cycle.
      For CFB
          the value of 0,47 may be used.
      5.1.2.   Below ground living biomass
      
      For the calculation of CBGB
          one of the following two rules shall be used:
      
                  (1)
               
               
                  
                     CBGB
                      = BBGB
                      × CFB
                     
                  
                  where:
                  CBGB= below ground carbon stock in living biomass (measured as mass of carbon per hectare);
                  BBGB= weight of below ground living biomass (measured as mass of dry matter per hectare);
                  CFB= carbon fraction of dry matter in living biomass (measured as mass of carbon per mass of dry matter).
                  For cropland, perennial crops and forest plantations the value for BBGB
                      shall be the average weight of the below ground living biomass during the production cycle.
                  For CFB
                      the value of 0,47 may be used.
               
            
                  (2)
               
               
                  
                     CBGB
                      = CAGB
                      × R
                  
                  where:
                  CBGB= below ground carbon stock in living biomass (measured as mass of carbon per hectare);
                  CAGB= above ground carbon stock in living biomass (measured as mass of carbon per hectare);
                  R= ratio of below ground carbon stock in living biomass to above ground carbon stock in living biomass.
                  Appropriate values for R set out in point 8 may be used.
               
            5.2.   Dead organic matter
      
      For the calculation of CDOM
          the following rule shall apply:
      
         CDOM
          = CDW
          + CLI
         
      
      where:
      CDOM= above and below ground carbon stock in dead organic matter (measured as mass of carbon per hectare);
      CDW= carbon stock in dead wood pool (measured as mass of carbon per hectare), calculated in accordance with point 5.2.1;
      CLI= carbon stock in litter (measured as mass of carbon per hectare), calculated in accordance with point 5.2.2.
      5.2.1.   Carbon stock in dead wood pool
      
      For the calculation of CDW
          the following rule shall apply:
      
         CDW
          = DOMDW
          × CFDW
         
      
      where:
      CDW= carbon stock in dead wood pool (measured as mass of carbon per hectare);
      DOMDW= weight of dead wood pool (measured as mass of dry matter per hectare);
      CFDW= carbon fraction of dry matter in dead wood pool (measured as mass of carbon per mass of dry matter).
      For CFDW
          the value of 0,5 may be used.
      5.2.2.   Carbon stock in litter
      
      For the calculation of CLI
          the following rule shall apply:
      
         CLI
          = DOMLI
          × CFLI
         
      
      where:
      CLI= carbon stock in litter (measured as mass of carbon per hectare);
      DOMLI= weight of litter (measured as mass of dry matter per hectare);
      CFLI= carbon fraction of dry matter in litter (measured as mass of carbon per mass of dry matter).
      For CFLI
          the value of 0,4 may be used.
      6.   STANDARD SOIL CARBON STOCK IN MINERAL SOILS
      A value for SOCST
          shall be selected from table 1, based on the appropriate climate region and soil type of the area concerned as set out in points 6.1 and 6.2.
      
         Table 1
      
      
         SOCST, standard soil organic carbon in the 0-30 centimetre topsoil layer
      
      
                  (tonnes of carbon per hectare)
               
            
                  Climate Region
               
               
                  Soil type
               
            
                   
               
               
                  High activity clay soils
               
               
                  Low activity clay soils
               
               
                  Sandy soils
               
               
                  Spodic soils
               
               
                  Volcanic soils
               
               
                  Wetland soils
               
            
                  Boreal
               
               
                  68
               
               
                  —
               
               
                  10
               
               
                  117
               
               
                  20
               
               
                  146
               
            
                  Cold temperate, dry
               
               
                  50
               
               
                  33
               
               
                  34
               
               
                  —
               
               
                  20
               
               
                  87
               
            
                  Cold temperate, moist
               
               
                  95
               
               
                  85
               
               
                  71
               
               
                  115
               
               
                  130
               
               
                  87
               
            
                  Warm temperate, dry
               
               
                  38
               
               
                  24
               
               
                  19
               
               
                  —
               
               
                  70
               
               
                  88
               
            
                  Warm temperate, moist
               
               
                  88
               
               
                  63
               
               
                  34
               
               
                  —
               
               
                  80
               
               
                  88
               
            
                  Tropical, dry
               
               
                  38
               
               
                  35
               
               
                  31
               
               
                  —
               
               
                  50
               
               
                  86
               
            
                  Tropical, moist
               
               
                  65
               
               
                  47
               
               
                  39
               
               
                  —
               
               
                  70
               
               
                  86
               
            
                  Tropical, wet
               
               
                  44
               
               
                  60
               
               
                  66
               
               
                  —
               
               
                  130
               
               
                  86
               
            
                  Tropical, montane
               
               
                  88
               
               
                  63
               
               
                  34
               
               
                  —
               
               
                  80
               
               
                  86
               
            6.1.   Climate region
      
      The appropriate climate region for the selection of the appropriate value for SOCST
          shall be determined from the climate region data layers available through the Transparency platform established by Article 24 of Directive 2009/28/EC.
      6.2.   Soil type
      
      The appropriate soil type shall be determined according to figure 3. The soil type data layers available through the Transparency platform established by Article 24 of Directive 2009/28/EC may be used as guidance to determine the appropriate soil type.
      
         Figure 3
      
      
         Classification of soil types
      
      
         
      7.   FACTORS REFLECTING THE DIFFERENCE IN SOIL ORGANIC CARBON COMPARED TO THE STANDARD SOIL ORGANIC CARBON
      Appropriate values for FLU
         , FMG
          and FI
          shall be selected from tables in this point. For the calculation of CSR
          the appropriate management and input factors are those that were applied in January 2008. For the calculation of CSA
          the appropriate management and input factors are those that are being applied and will lead to the equilibrium carbon stock concerned.
      7.1.   Cropland
      
      
         Table 2
      
      
         Factors for cropland
      
      
                  Climate region
               
               
                  Land use
                  (FLU
                     )
               
               
                  Management
                  (FMG
                     )
               
               
                  Input
                  (FI
                     )
               
               
                  
                     FLU
                     
                  
               
               
                  
                     FMG
                     
                  
               
               
                  
                     FI
                     
                  
               
            
                  Temperate/Boreal, dry
               
               
                  Cultivated
               
               
                  Full-tillage
               
               
                  Low
               
               
                  0,8
               
               
                  1
               
               
                  0,95
               
            
                  Medium
               
               
                  0,8
               
               
                  1
               
               
                  1
               
            
                  High with manure
               
               
                  0,8
               
               
                  1
               
               
                  1,37
               
            
                  High without manure
               
               
                  0,8
               
               
                  1
               
               
                  1,04
               
            
                  Reduced tillage
               
               
                  Low
               
               
                  0,8
               
               
                  1,02
               
               
                  0,95
               
            
                  Medium
               
               
                  0,8
               
               
                  1,02
               
               
                  1
               
            
                  High with manure
               
               
                  0,8
               
               
                  1,02
               
               
                  1,37
               
            
                  High without manure
               
               
                  0,8
               
               
                  1,02
               
               
                  1,04
               
            
                  No till
               
               
                  Low
               
               
                  0,8
               
               
                  1,1
               
               
                  0,95
               
            
                  Medium
               
               
                  0,8
               
               
                  1,1
               
               
                  1
               
            
                  High with manure
               
               
                  0,8
               
               
                  1,1
               
               
                  1,37
               
            
                  High without manure
               
               
                  0,8
               
               
                  1,1
               
               
                  1,04
               
            
                  Temperate/Boreal, moist/wet
               
               
                  Cultivated
               
               
                  Full-tillage
               
               
                  Low
               
               
                  0,69
               
               
                  1
               
               
                  0,92
               
            
                  Medium
               
               
                  0,69
               
               
                  1
               
               
                  1
               
            
                  High with manure
               
               
                  0,69
               
               
                  1
               
               
                  1,44
               
            
                  High without manure
               
               
                  0,69
               
               
                  1
               
               
                  1,11
               
            
                  Reduced tillage
               
               
                  Low
               
               
                  0,69
               
               
                  1,08
               
               
                  0,92
               
            
                  Medium
               
               
                  0,69
               
               
                  1,08
               
               
                  1
               
            
                  High with manure
               
               
                  0,69
               
               
                  1,08
               
               
                  1,44
               
            
                  High without manure
               
               
                  0,69
               
               
                  1,08
               
               
                  1,11
               
            
                  No till
               
               
                  Low
               
               
                  0,69
               
               
                  1,15
               
               
                  0,92
               
            
                  Medium
               
               
                  0,69
               
               
                  1,15
               
               
                  1
               
            
                  High with manure
               
               
                  0,69
               
               
                  1,15
               
               
                  1,44
               
            
                  High without manure
               
               
                  0,69
               
               
                  1,15
               
               
                  1,11
               
            
                  Tropical, dry
               
               
                  Cultivated
               
               
                  Full-tillage
               
               
                  Low
               
               
                  0,58
               
               
                  1
               
               
                  0,95
               
            
                  Medium
               
               
                  0,58
               
               
                  1
               
               
                  1
               
            
                  High with manure
               
               
                  0,58
               
               
                  1
               
               
                  1,37
               
            
                  High without manure
               
               
                  0,58
               
               
                  1
               
               
                  1,04
               
            
                  Reduced tillage
               
               
                  Low
               
               
                  0,58
               
               
                  1,09
               
               
                  0,95
               
            
                  Medium
               
               
                  0,58
               
               
                  1,09
               
               
                  1
               
            
                  High with manure
               
               
                  0,58
               
               
                  1,09
               
               
                  1,37
               
            
                  High without manure
               
               
                  0,58
               
               
                  1,09
               
               
                  1,04
               
            
                  No till
               
               
                  Low
               
               
                  0,58
               
               
                  1,17
               
               
                  0,95
               
            
                  Medium
               
               
                  0,58
               
               
                  1,17
               
               
                  1
               
            
                  High with manure
               
               
                  0,58
               
               
                  1,17
               
               
                  1,37
               
            
                  High without manure
               
               
                  0,58
               
               
                  1,17
               
               
                  1,04
               
            
                  Tropical, moist/wet
               
               
                  Cultivated
               
               
                  Full-tillage
               
               
                  Low
               
               
                  0,48
               
               
                  1
               
               
                  0,92
               
            
                  Medium
               
               
                  0,48
               
               
                  1
               
               
                  1
               
            
                  High with manure
               
               
                  0,48
               
               
                  1
               
               
                  1,44
               
            
                  High without manure
               
               
                  0,48
               
               
                  1
               
               
                  1,11
               
            
                  Reduced tillage
               
               
                  Low
               
               
                  0,48
               
               
                  1,15
               
               
                  0,92
               
            
                  Medium
               
               
                  0,48
               
               
                  1,15
               
               
                  1
               
            
                  High with manure
               
               
                  0,48
               
               
                  1,15
               
               
                  1,44
               
            
                  High without manure
               
               
                  0,48
               
               
                  1,15
               
               
                  1,11
               
            
                  No till
               
               
                  Low
               
               
                  0,48
               
               
                  1,22
               
               
                  0,92
               
            
                  Medium
               
               
                  0,48
               
               
                  1,22
               
               
                  1
               
            
                  High with manure
               
               
                  0,48
               
               
                  1,22
               
               
                  1,44
               
            
                  High without manure
               
               
                  0,48
               
               
                  1,22
               
               
                  1,11
               
            
                  Tropical Montane
               
               
                  Cultivated
               
               
                  Full-tillage
               
               
                  Low
               
               
                  0,64
               
               
                  1
               
               
                  0,94
               
            
                  Medium
               
               
                  0,64
               
               
                  1
               
               
                  1
               
            
                  High with manure
               
               
                  0,64
               
               
                  1
               
               
                  1,41
               
            
                  High without manure
               
               
                  0,64
               
               
                  1
               
               
                  1,08
               
            
                  Reduced tillage
               
               
                  Low
               
               
                  0,64
               
               
                  1,09
               
               
                  0,94
               
            
                  Medium
               
               
                  0,64
               
               
                  1,09
               
               
                  1
               
            
                  High with manure
               
               
                  0,64
               
               
                  1,09
               
               
                  1,41
               
            
                  High without manure
               
               
                  0,64
               
               
                  1,09
               
               
                  1,08
               
            
                  No till
               
               
                  Low
               
               
                  0,64
               
               
                  1,16
               
               
                  0,94
               
            
                  Medium
               
               
                  0,64
               
               
                  1,16
               
               
                  1
               
            
                  High with manure
               
               
                  0,64
               
               
                  1,16
               
               
                  1,41
               
            
                  High without manure
               
               
                  0,64
               
               
                  1,16
               
               
                  1,08
               
            Table 3 provides guidance for selecting appropriate values from Tables 2 and 4.
      
         Table 3
      
      
         Guidance on management and input for cropland and perennial crops
      
      
                  Management/Input
               
               
                  Guidance
               
            
                  Full-tillage
               
               
                  Substantial soil disturbance with full inversion and/or frequent (within year) tillage operations. At planting time, little (e.g. < 30 %) of the surface is covered by residues.
               
            
                  Reduced tillage
               
               
                  Primary and/or secondary tillage but with reduced soil disturbance (usually shallow and without full soil inversion) and normally leaves surface with > 30 % coverage by residues at planting.
               
            
                  No till
               
               
                  Direct seeding without primary tillage, with only minimal soil disturbance in the seeding zone. Herbicides are typically used for weed control.
               
            
                  Low
               
               
                  Low residue return occurs when there is due to removal of residues (via collection or burning), frequent bare-fallowing, production of crops yielding low residues (e.g. vegetables, tobacco, cotton), no mineral fertilisation or nitrogen-fixing crops.
               
            
                  Medium
               
               
                  Representative for annual cropping with cereals where all crop residues are returned to the field. If residues are removed then supplemental organic matter (e.g. manure) is added. Also requires mineral fertilisation or nitrogen-fixing crop in rotation.
               
            
                  High with manure
               
               
                  Represents significantly higher carbon input over medium carbon input cropping systems due to an additional practice of regular addition of animal manure.
               
            
                  High without manure
               
               
                  Represents significantly greater crop residue inputs over medium carbon input cropping systems due to additional practices, such as production of high residue yielding crops, use of green manures, cover crops, improved vegetated fallows, irrigation, frequent use of perennial grasses in annual crop rotations, but without manure applied (see row above).
               
            7.2.   Perennial crops
      
      
         Table 4
      
      
         Factors for perennial crops, namely multi-annual crops whose stem is usually not annually harvested such as short rotation coppice and oil palm
      
      
                  Climate region
               
               
                  Land use
                  (FLU
                     )
               
               
                  Management
                  (FMG
                     )
               
               
                  Input
                  (FI
                     )
               
               
                  
                     FLU
                     
                  
               
               
                  
                     FMG
                     
                  
               
               
                  
                     FI
                     
                  
               
            
                  Temperate/Boreal, dry
               
               
                  Perennial crop
               
               
                  Full-tillage
               
               
                  Low
               
               
                  1
               
               
                  1
               
               
                  0,95
               
            
                  Medium
               
               
                  1
               
               
                  1
               
               
                  1
               
            
                  High with manure
               
               
                  1
               
               
                  1
               
               
                  1,37
               
            
                  High without manure
               
               
                  1
               
               
                  1
               
               
                  1,04
               
            
                  Reduced tillage
               
               
                  Low
               
               
                  1
               
               
                  1,02
               
               
                  0,95
               
            
                  Medium
               
               
                  1
               
               
                  1,02
               
               
                  1
               
            
                  High with manure
               
               
                  1
               
               
                  1,02
               
               
                  1,37
               
            
                  High without manure
               
               
                  1
               
               
                  1,02
               
               
                  1,04
               
            
                  No till
               
               
                  Low
               
               
                  1
               
               
                  1,1
               
               
                  0,95
               
            
                  Medium
               
               
                  1
               
               
                  1,1
               
               
                  1
               
            
                  High with manure
               
               
                  1
               
               
                  1,1
               
               
                  1,37
               
            
                  High without manure
               
               
                  1
               
               
                  1,1
               
               
                  1,04
               
            
                  Temperate/Boreal, moist/wet
               
               
                  Perennial crop
               
               
                  Full-tillage
               
               
                  Low
               
               
                  1
               
               
                  1
               
               
                  0,92
               
            
                  Medium
               
               
                  1
               
               
                  1
               
               
                  1
               
            
                  High with manure
               
               
                  1
               
               
                  1
               
               
                  1,44
               
            
                  High without manure
               
               
                  1
               
               
                  1
               
               
                  1,11
               
            
                  Reduced tillage
               
               
                  Low
               
               
                  1
               
               
                  1,08
               
               
                  0,92
               
            
                  Medium
               
               
                  1
               
               
                  1,08
               
               
                  1
               
            
                  High with manure
               
               
                  1
               
               
                  1,08
               
               
                  1,44
               
            
                  High without manure
               
               
                  1
               
               
                  1,08
               
               
                  1,11
               
            
                  No till
               
               
                  Low
               
               
                  1
               
               
                  1,15
               
               
                  0,92
               
            
                  Medium
               
               
                  1
               
               
                  1,15
               
               
                  1
               
            
                  High with manure
               
               
                  1
               
               
                  1,15
               
               
                  1,44
               
            
                  High without manure
               
               
                  1
               
               
                  1,15
               
               
                  1,11
               
            
                  Tropical, dry
               
               
                  Perennial crop
               
               
                  Full-tillage
               
               
                  Low
               
               
                  1
               
               
                  1
               
               
                  0,95
               
            
                  Medium
               
               
                  1
               
               
                  1
               
               
                  1
               
            
                  High with manure
               
               
                  1
               
               
                  1
               
               
                  1,37
               
            
                  High without manure
               
               
                  1
               
               
                  1
               
               
                  1,04
               
            
                  Reduced tillage
               
               
                  Low
               
               
                  1
               
               
                  1,09
               
               
                  0,95
               
            
                  Medium
               
               
                  1
               
               
                  1,09
               
               
                  1
               
            
                  High with manure
               
               
                  1
               
               
                  1,09
               
               
                  1,37
               
            
                  High without manure
               
               
                  1
               
               
                  1,09
               
               
                  1,04
               
            
                  No till
               
               
                  Low
               
               
                  1
               
               
                  1,17
               
               
                  0,95
               
            
                  Medium
               
               
                  1
               
               
                  1,17
               
               
                  1
               
            
                  High with manure
               
               
                  1
               
               
                  1,17
               
               
                  1,37
               
            
                  High without manure
               
               
                  1
               
               
                  1,17
               
               
                  1,04
               
            
                  Tropical, moist/wet
               
               
                  Perennial crop
               
               
                  Full-tillage
               
               
                  Low
               
               
                  1
               
               
                  1
               
               
                  0,92
               
            
                  Medium
               
               
                  1
               
               
                  1
               
               
                  1
               
            
                  High with manure
               
               
                  1
               
               
                  1
               
               
                  1,44
               
            
                  High without manure
               
               
                  1
               
               
                  1
               
               
                  1,11
               
            
                  Reduced tillage
               
               
                  Low
               
               
                  1
               
               
                  1,15
               
               
                  0,92
               
            
                  Medium
               
               
                  1
               
               
                  1,15
               
               
                  1
               
            
                  High with manure
               
               
                  1
               
               
                  1,15
               
               
                  1,44
               
            
                  High without manure
               
               
                  1
               
               
                  1,15
               
               
                  1,11
               
            
                  No till
               
               
                  Low
               
               
                  1
               
               
                  1,22
               
               
                  0,92
               
            
                  Medium
               
               
                  1
               
               
                  1,22
               
               
                  1
               
            
                  High with manure
               
               
                  1
               
               
                  1,22
               
               
                  1,44
               
            
                  High without manure
               
               
                  1
               
               
                  1,22
               
               
                  1,11
               
            
                  Tropical Montane
               
               
                  Perennial crop
               
               
                  Full-tillage
               
               
                  Low
               
               
                  1
               
               
                  1
               
               
                  0,94
               
            
                  Medium
               
               
                  1
               
               
                  1
               
               
                  1
               
            
                  High with manure
               
               
                  1
               
               
                  1
               
               
                  1,41
               
            
                  High without manure
               
               
                  1
               
               
                  1
               
               
                  1,08
               
            
                  Reduced tillage
               
               
                  Low
               
               
                  1
               
               
                  1,09
               
               
                  0,94
               
            
                  Medium
               
               
                  1
               
               
                  1,09
               
               
                  1
               
            
                  High with manure
               
               
                  1
               
               
                  1,09
               
               
                  1,41
               
            
                  High without manure
               
               
                  1
               
               
                  1,09
               
               
                  1,08
               
            
                  No till
               
               
                  Low
               
               
                  1
               
               
                  1,16
               
               
                  0,94
               
            
                  Medium
               
               
                  1
               
               
                  1,16
               
               
                  1
               
            
                  High with manure
               
               
                  1
               
               
                  1,16
               
               
                  1,41
               
            
                  High without manure
               
               
                  1
               
               
                  1,16
               
               
                  1,08
               
            Table 3 in point 7.1 provides guidance for selecting appropriate values from Table 4.
      7.3.   Grassland
      
      
         Table 5
      
      
         Factors for grassland, including savannahs
      
      
                  Climate region
               
               
                  Land Use
                  (FLU
                     )
               
               
                  Management
                  (FMG
                     )
               
               
                  Input
                  (FI
                     )
               
               
                  
                     FLU
                     
                  
               
               
                  
                     FMG
                     
                  
               
               
                  
                     FI
                     
                  
               
            
                  Temperate/Boreal, dry
               
               
                  Grassland
               
               
                  Improved
               
               
                  Medium
               
               
                  1
               
               
                  1,14
               
               
                  1
               
            
                  High
               
               
                  1
               
               
                  1,14
               
               
                  1,11
               
            
                  Nominally managed
               
               
                  Medium
               
               
                  1
               
               
                  1
               
               
                  1
               
            
                  Moderately degraded
               
               
                  Medium
               
               
                  1
               
               
                  0,95
               
               
                  1
               
            
                  Severely degraded
               
               
                  Medium
               
               
                  1
               
               
                  0,7
               
               
                  1
               
            
                  Temperate/Boreal, moist/wet
               
               
                  Grassland
               
               
                  Improved
               
               
                  Medium
               
               
                  1
               
               
                  1,14
               
               
                  1
               
            
                  High
               
               
                  1
               
               
                  1,14
               
               
                  1,11
               
            
                  Nominally managed
               
               
                  Medium
               
               
                  1
               
               
                  1
               
               
                  1
               
            
                  Moderately degraded
               
               
                  Medium
               
               
                  1
               
               
                  0,95
               
               
                  1
               
            
                  Severely degraded
               
               
                  Medium
               
               
                  1
               
               
                  0,7
               
               
                  1
               
            
                  Tropical, dry
               
               
                  Grassland
               
               
                  Improved
               
               
                  Medium
               
               
                  1
               
               
                  1,17
               
               
                  1
               
            
                  High
               
               
                  1
               
               
                  1,17
               
               
                  1,11
               
            
                  Nominally managed
               
               
                  Medium
               
               
                  1
               
               
                  1
               
               
                  1
               
            
                  Moderately degraded
               
               
                  Medium
               
               
                  1
               
               
                  0,97
               
               
                  1
               
            
                  Severely degraded
               
               
                  Medium
               
               
                  1
               
               
                  0,7
               
               
                  1
               
            
                  Tropical, moist/wet
               
               
                  Savannah
               
               
                  Improved
               
               
                  Medium
               
               
                  1
               
               
                  1,17
               
               
                  1
               
            
                  High
               
               
                  1
               
               
                  1,17
               
               
                  1,11
               
            
                  Nominally managed
               
               
                  Medium
               
               
                  1
               
               
                  1
               
               
                  1
               
            
                  Moderately degraded
               
               
                  Medium
               
               
                  1
               
               
                  0,97
               
               
                  1
               
            
                  Severely degraded
               
               
                  Medium
               
               
                  1
               
               
                  0,7
               
               
                  1
               
            
                  Tropical Montane, dry
               
               
                  Grassland
               
               
                  Improved
               
               
                  Medium
               
               
                  1
               
               
                  1,16
               
               
                  1
               
            
                  High
               
               
                  1
               
               
                  1,16
               
               
                  1,11
               
            
                  Nominally managed
               
               
                  Medium
               
               
                  1
               
               
                  1
               
               
                  1
               
            
                  Moderately degraded
               
               
                  Medium
               
               
                  1
               
               
                  0,96
               
               
                  1
               
            
                  Severely degraded
               
               
                  Medium
               
               
                  1
               
               
                  0,7
               
               
                  1
               
            Table 6 provides guidance for selecting appropriate values from Table 5.
      
         Table 6
      
      
         Guidance on management and input for grassland
      
      
                  Management/Input
               
               
                  Guidance
               
            
                  Improved
               
               
                  Represents grassland which is sustainably managed with moderate grazing pressure and that receive at least one improvement (e.g. fertilisation, species improvement, irrigation).
               
            
                  Nominally managed
               
               
                  Represents non-degraded and sustainably managed grassland, but without significant management improvements.
               
            
                  Moderately degraded
               
               
                  Represents overgrazed or moderately degraded grassland, with somewhat reduced productivity (relative to the native or nominally managed grassland) and receiving no management inputs.
               
            
                  Severely degraded
               
               
                  Implies major long-term loss of productivity and vegetation cover, due to severe mechanical damage to the vegetation and/or severe soil erosion.
               
            
                  Medium
               
               
                  Applies where no additional management inputs have been used.
               
            
                  High
               
               
                  Applies to improved grassland where one or more additional management inputs/improvements have been used (beyond that is required to be classified as improved grassland).
               
            7.4.   Forest land
      
      
         Table 7
      
      
         Factors for forest land having at least 10 % canopy cover
      
      
                  Climate region
               
               
                  Land use
                  (FLU
                     )
               
               
                  Management
                  (FMG
                     )
               
               
                  Input
                  (FI
                     )
               
               
                  
                     FLU
                     
                  
               
               
                  
                     FMG
                     
                  
               
               
                  
                     FI
                     
                  
               
            
                  All
               
               
                  Native forest (non-degraded)
               
               
                  n/a (1)
                  
               
               
                  n/a
               
               
                  1
               
               
                   
               
               
                   
               
            
                  All
               
               
                  Managed forest
               
               
                  All
               
               
                  All
               
               
                  1
               
               
                  1
               
               
                  1
               
            
                  Tropical, moist/dry
               
               
                  Shifting cultivation-shortened fallow
               
               
                  n/a
               
               
                  n/a
               
               
                  0,64
               
               
                   
               
               
                   
               
            
                  Shifting cultivation-mature fallow
               
               
                  n/a
               
               
                  n/a
               
               
                  0,8
               
               
                   
               
               
                   
               
            
                  Temperate/Boreal, moist/dry
               
               
                  Shifting cultivation-shortened fallow
               
               
                  n/a
               
               
                  n/a
               
               
                  1
               
               
                   
               
               
                   
               
            
                  Shifting cultivation-mature fallow
               
               
                  n/a
               
               
                  n/a
               
               
                  1
               
               
                   
               
               
                   
               
            Table 8 provides guidance for selecting appropriate values from Table 7.
      
         Table 8
      
      
         Guidance on land use for forest land
      
      
                  Land use
               
               
                  Guidance
               
            
                  Native forest
                  (non-degraded)
               
               
                  Represents native or long-term, non-degraded and sustainably managed forest.
               
            
                  Shifting cultivation
               
               
                  Permanent shifting cultivation, where tropical forest or woodland is cleared for planting of annual crops for a short time (e.g. 3-5 years) period and then abandoned to regrowth.
               
            
                  Mature fallow
               
               
                  Represents situations where the forest vegetation recovers to a mature or near mature state prior to being cleared again for cropland use.
               
            
                  Shortened fallow
               
               
                  Represents situations where the forest vegetation recovery is not attained prior to reclearing.
               
            8.   CARBON STOCK VALUES FOR ABOVE AND BELOW GROUND VEGETATION CARBON STOCK
      For CVEG
          or R the appropriate values laid down in this point may be used.
      8.1.   Cropland
      
      
         Table 9
      
      
         Vegetation values for cropland (general)
      
      
                  Climate region
               
               
                  
                     CVEG
                     
                  
                  (tonnes carbon/hectare)
               
            
                  All
               
               
                  0
               
            
         
      
         Table 10
      
      
         Vegetation values for sugar cane (specific)
      
      
                  Domain
               
               
                  Climate region
               
               
                  Ecological zone
               
               
                  Continent
               
               
                  
                     CVEG
                     
                  
                  (tonnes carbon per hectare)
               
            
                  Tropical
               
               
                  Tropical dry
               
               
                  Tropical dry forest
               
               
                  Africa
               
               
                  4,2
               
            
                  Asia (continental, insular)
               
               
                  4
               
            
                  Tropical scrubland
               
               
                  Asia (continental, insular)
               
               
                  4
               
            
                  Tropical moist
               
               
                  Tropical moist deciduous forest
               
               
                  Africa
               
               
                  4,2
               
            
                  Central and South America
               
               
                  5
               
            
                  Tropical wet
               
               
                  Tropical rain forest
               
               
                  Asia (continental, insular)
               
               
                  4
               
            
                  Central and South America
               
               
                  5
               
            
                  Subtropical
               
               
                  Warm temperate dry
               
               
                  Subtropical steppe
               
               
                  North America
               
               
                  4,8
               
            
                  Warm temperate moist
               
               
                  Subtropical humid forest
               
               
                  Central and South America
               
               
                  5
               
            
                  North America
               
               
                  4,8
               
            8.2.   Perennial crops, namely multi-annual crops whose stem is usually not annually harvested such as short rotation coppice and oil palm
      
      
         Table 11
      
      
         Vegetation values for perennial crops (general)
      
      
                  Climate region
               
               
                  
                     CVEG
                     
                  
                  (tonnes carbon per hectare)
               
            
                  Temperate (all moisture regimes)
               
               
                  43,2
               
            
                  Tropical, dry
               
               
                  6,2
               
            
                  Tropical, moist
               
               
                  14,4
               
            
                  Tropical, wet
               
               
                  34,3
               
            
         
      
         Table 12
      
      
         Vegetation values for specific perennial crops
      
      
                  Climate region
               
               
                  Crop type
               
               
                  
                     CVEG
                     
                  
                  (tonnes carbon per hectare)
               
            
                  All
               
               
                  Coconuts
               
               
                  75
               
            
                  Jatropha
               
               
                  17,5
               
            
                  Jojoba
               
               
                  2,4
               
            
                  Oil palm
               
               
                  60
               
            8.3.   Grassland
      
      
         Table 13
      
      
         Vegetation values for grassland — excluding scrubland (general)
      
      
                  Climate region
               
               
                  
                     CVEG
                     
                  
                  (tonnes carbon per hectare)
               
            
                  Boreal — Dry & Wet
               
               
                  4,3
               
            
                  Cool Temperate — Dry
               
               
                  3,3
               
            
                  Cool Temperate — Wet
               
               
                  6,8
               
            
                  Warm Temperate — Dry
               
               
                  3,1
               
            
                  Warm Temperate — Wet
               
               
                  6,8
               
            
                  Tropical — Dry
               
               
                  4,4
               
            
                  Tropical — Moist & Wet
               
               
                  8,1
               
            
         
      
         Table 14
      
      
         Vegetation values for Miscanthus (specific)
      
      
                  Domain
               
               
                  Climate region
               
               
                  Ecological zone
               
               
                  Continent
               
               
                  
                     CVEG
                     
                  
                  (tonnes carbon per hectare)
               
            
                  Subtropical
               
               
                  Warm temperate dry
               
               
                  Subtropical dry forest
               
               
                  Europe
               
               
                  10
               
            
                  North America
               
               
                  14,9
               
            
                  Subtropical steppe
               
               
                  North America
               
               
                  14,9
               
            
         
      
         Table 15
      
      
         Vegetation values for scrubland, namely land with vegetation composed largely of woody plants lower than 5 meter not having clear physiognomic aspects of trees
      
      
                  Domain
               
               
                  Continent
               
               
                  
                     CVEG
                     
                  
                  (tonnes carbon per hectare)
               
            
                  Tropical
               
               
                  Africa
               
               
                  46
               
            
                  North and South America
               
               
                  53
               
            
                  Asia (continental)
               
               
                  39
               
            
                  Asia (insular)
               
               
                  46
               
            
                  Australia
               
               
                  46
               
            
                  Subtropical
               
               
                  Africa
               
               
                  43
               
            
                  North and South America
               
               
                  50
               
            
                  Asia (continental)
               
               
                  37
               
            
                  Europe
               
               
                  37
               
            
                  Asia (insular)
               
               
                  43
               
            
                  Temperate
               
               
                  Global
               
               
                  7,4
               
            8.4.   Forest land
      
      
         Table 16
      
      
         Vegetation values for forest land — excluding forest plantations — having between 10 % and 30 % canopy cover
      
      
                  Domain
               
               
                  Ecological zone
               
               
                  Continent
               
               
                  
                     CVEG
                     
                  
                  (tonnes carbon per hectare)
               
               
                  
                     R
                  
               
            
                  Tropical
               
               
                  Tropical rain forest
               
               
                  Africa
               
               
                  40
               
               
                  0,37
               
            
                  North and South America
               
               
                  39
               
               
                  0,37
               
            
                  Asia (continental)
               
               
                  36
               
               
                  0,37
               
            
                  Asia (insular)
               
               
                  45
               
               
                  0,37
               
            
                  Tropical moist forest
               
               
                  Africa
               
               
                  30
               
               
                  0,24
               
            
                  North and South America
               
               
                  26
               
               
                  0,24
               
            
                  Asia (continental)
               
               
                  21
               
               
                  0,24
               
            
                  Asia (insular)
               
               
                  34
               
               
                  0,24
               
            
                  Tropical dry forest
               
               
                  Africa
               
               
                  14
               
               
                  0,28
               
            
                  North and South America
               
               
                  25
               
               
                  0,28
               
            
                  Asia (continental)
               
               
                  16
               
               
                  0,28
               
            
                  Asia (insular)
               
               
                  19
               
               
                  0,28
               
            
                  Tropical mountain systems
               
               
                  Africa
               
               
                  13
               
               
                  0,24
               
            
                  North and South America
               
               
                  17
               
               
                  0,24
               
            
                  Asia (continental)
               
               
                  16
               
               
                  0,24
               
            
                  Asia (insular)
               
               
                  26
               
               
                  0,28
               
            
                  Subtropical
               
               
                  Subtropical humid forest
               
               
                  North and South America
               
               
                  26
               
               
                  0,28
               
            
                  Asia (continental)
               
               
                  22
               
               
                  0,28
               
            
                  Asia (insular)
               
               
                  35
               
               
                  0,28
               
            
                  Subtropical dry forest
               
               
                  Africa
               
               
                  17
               
               
                  0,28
               
            
                  North and South America
               
               
                  26
               
               
                  0,32
               
            
                  Asia (continental)
               
               
                  16
               
               
                  0,32
               
            
                  Asia (insular)
               
               
                  20
               
               
                  0,32
               
            
                  Subtropical steppe
               
               
                  Africa
               
               
                  9
               
               
                  0,32
               
            
                  North and South America
               
               
                  10
               
               
                  0,32
               
            
                  Asia (continental)
               
               
                  7
               
               
                  0,32
               
            
                  Asia (insular)
               
               
                  9
               
               
                  0,32
               
            
                  Temperate
               
               
                  Temperate oceanic forest
               
               
                  Europe
               
               
                  14
               
               
                  0,27
               
            
                  North America
               
               
                  79
               
               
                  0,27
               
            
                  New Zealand
               
               
                  43
               
               
                  0,27
               
            
                  South America
               
               
                  21
               
               
                  0,27
               
            
                  Temperate continental forest
               
               
                  Asia, Europe (≤ 20 y)
               
               
                  2
               
               
                  0,27
               
            
                  Asia, Europe (> 20 y)
               
               
                  14
               
               
                  0,27
               
            
                  North and South America (≤ 20 y)
               
               
                  7
               
               
                  0,27
               
            
                  North and South America (> 20 y)
               
               
                  16
               
               
                  0,27
               
            
                  Temperate mountain systems
               
               
                  Asia, Europe (≤ 20 y)
               
               
                  12
               
               
                  0,27
               
            
                  Asia, Europe (> 20 y)
               
               
                  16
               
               
                  0,27
               
            
                  North and South America (≤ 20 y)
               
               
                  6
               
               
                  0,27
               
            
                  North and South America (> 20 y)
               
               
                  6
               
               
                  0,27
               
            
                  Boreal
               
               
                  Boreal coniferous forest
               
               
                  Asia, Europe, North America
               
               
                  12
               
               
                  0,24
               
            
                  Boreal tundra woodland
               
               
                  Asia, Europe, North America (≤ 20 y)
               
               
                  0
               
               
                  0,24
               
            
                  Asia, Europe, North America (> 20 y)
               
               
                  2
               
               
                  0,24
               
            
                  Boreal mountain systems
               
               
                  Asia, Europe, North America (≤ 20 y)
               
               
                  2
               
               
                  0,24
               
            
                  Asia, Europe, North America (> 20 y)
               
               
                  6
               
               
                  0,24
               
            
         
      
         Table 17
      
      
         Vegetation values for forest land — excluding forest plantations — having more than 30 % canopy cover
      
      
                  Domain
               
               
                  Ecological zone
               
               
                  Continent
               
               
                  
                     CVEG
                      (tonnes carbon per hectare)
               
            
                  Tropical
               
               
                  Tropical rain forest
               
               
                  Africa
               
               
                  204
               
            
                  North and South America
               
               
                  198
               
            
                  Asia (continental)
               
               
                  185
               
            
                  Asia (insular)
               
               
                  230
               
            
                  Tropical moist deciduous forest
               
               
                  Africa
               
               
                  156
               
            
                  North and South America
               
               
                  133
               
            
                  Asia (continental)
               
               
                  110
               
            
                  Asia (insular)
               
               
                  174
               
            
                  Tropical dry forest
               
               
                  Africa
               
               
                  77
               
            
                  North and South America
               
               
                  131
               
            
                  Asia (continental)
               
               
                  83
               
            
                  Asia (insular)
               
               
                  101
               
            
                  Tropical mountain systems
               
               
                  Africa
               
               
                  77
               
            
                  North and South America
               
               
                  94
               
            
                  Asia (continental)
               
               
                  88
               
            
                  Asia (insular)
               
               
                  130
               
            
                  Subtropical
               
               
                  Subtropical humid forest
               
               
                  North and South America
               
               
                  132
               
            
                  Asia (continental)
               
               
                  109
               
            
                  Asia (insular)
               
               
                  173
               
            
                  Subtropical dry forest
               
               
                  Africa
               
               
                  88
               
            
                  North and South America
               
               
                  130
               
            
                  Asia (continental)
               
               
                  82
               
            
                  Asia (insular)
               
               
                  100
               
            
                  Subtropical steppe
               
               
                  Africa
               
               
                  46
               
            
                  North and South America
               
               
                  53
               
            
                  Asia (continental)
               
               
                  41
               
            
                  Asia (insular)
               
               
                  47
               
            
                  Temperate
               
               
                  Temperate oceanic forest
               
               
                  Europe
               
               
                  84
               
            
                  North America
               
               
                  406
               
            
                  New Zealand
               
               
                  227
               
            
                  South America
               
               
                  120
               
            
                  Temperate continental forest
               
               
                  Asia, Europe (≤ 20 y)
               
               
                  27
               
            
                  Asia, Europe (> 20 y)
               
               
                  87
               
            
                  North and South America (≤ 20 y)
               
               
                  51
               
            
                  North and South America (> 20 y)
               
               
                  93
               
            
                  Temperate mountain systems
               
               
                  Asia, Europe (≤ 20 y)
               
               
                  75
               
            
                  Asia, Europe (> 20 y)
               
               
                  93
               
            
                  North and South America (≤ 20 y)
               
               
                  45
               
            
                  North and South America (> 20 y)
               
               
                  93
               
            
                  Boreal
               
               
                  Boreal coniferous forest
               
               
                  Asia, Europe, North America
               
               
                  53
               
            
                  Boreal tundra woodland
               
               
                  Asia, Europe, North America (≤ 20 y)
               
               
                  26
               
            
                  Asia, Europe, North America (> 20 y)
               
               
                  35
               
            
                  Boreal mountain systems
               
               
                  Asia, Europe, North America (≤ 20 y)
               
               
                  32
               
            
                  Asia, Europe, North America (> 20 y)
               
               
                  53
               
            
         
      
         Table 18
      
      
         Vegetation values for forest plantations
      
      
                  Domain
               
               
                  Ecological zone
               
               
                  Continent
               
               
                  
                     CVEG
                     
                  
                  (tonnes carbon per hectare)
               
               
                  
                     R
                  
               
            
                  Tropical
               
               
                  Tropical rain forest
               
               
                  Africa broadleaf > 20 y
               
               
                  87
               
               
                  0,24
               
            
                  Africa broadleaf ≤ 20 y
               
               
                  29
               
               
                  0,24
               
            
                  Africa Pinus sp. > 20 y
               
               
                  58
               
               
                  0,24
               
            
                  Africa Pinus sp. ≤ 20 y
               
               
                  17
               
               
                  0,24
               
            
                  Americas Eucalyptus sp.
               
               
                  58
               
               
                  0,24
               
            
                  Americas Pinus sp.
               
               
                  87
               
               
                  0,24
               
            
                  Americas Tectona grandis
                  
               
               
                  70
               
               
                  0,24
               
            
                  Americas other broadleaf
               
               
                  44
               
               
                  0,24
               
            
                  Asia broadleaf
               
               
                  64
               
               
                  0,24
               
            
                  Asia other
               
               
                  38
               
               
                  0,24
               
            
                  Tropical moist deciduous forest
               
               
                  Africa broadleaf > 20 y
               
               
                  44
               
               
                  0,24
               
            
                  Africa broadleaf ≤ 20 y
               
               
                  23
               
               
                  0,24
               
            
                  Africa Pinus sp. > 20 y
               
               
                  35
               
               
                  0,24
               
            
                  Africa Pinus sp. ≤ 20 y
               
               
                  12
               
               
                  0,24
               
            
                  Americas Eucalyptus sp.
               
               
                  26
               
               
                  0,24
               
            
                  Americas Pinus sp.
               
               
                  79
               
               
                  0,24
               
            
                  Americas Tectona grandis
                  
               
               
                  35
               
               
                  0,24
               
            
                  Americas other broadleaf
               
               
                  29
               
               
                  0,24
               
            
                  Asia broadleaf
               
               
                  52
               
               
                  0,24
               
            
                  Asia other
               
               
                  29
               
               
                  0,24
               
            
                  Tropical dry forest
               
               
                  Africa broadleaf > 20 y
               
               
                  21
               
               
                  0,28
               
            
                  Africa broadleaf ≤ 20 y
               
               
                  9
               
               
                  0,28
               
            
                  Africa Pinus sp. > 20 y
               
               
                  18
               
               
                  0,28
               
            
                  Africa Pinus sp. ≤ 20 y
               
               
                  6
               
               
                  0,28
               
            
                  Americas Eucalyptus sp.
               
               
                  27
               
               
                  0,28
               
            
                  Americas Pinus sp.
               
               
                  33
               
               
                  0,28
               
            
                  Americas Tectona grandis
                  
               
               
                  27
               
               
                  0,28
               
            
                  Americas other broadleaf
               
               
                  18
               
               
                  0,28
               
            
                  Asia broadleaf
               
               
                  27
               
               
                  0,28
               
            
                  Asia other
               
               
                  18
               
               
                  0,28
               
            
                  Tropical shrubland
               
               
                  Africa broadleaf
               
               
                  6
               
               
                  0,27
               
            
                  Africa Pinus sp. > 20 y
               
               
                  6
               
               
                  0,27
               
            
                  Africa Pinus sp. ≤ 20 y
               
               
                  4
               
               
                  0,27
               
            
                  Americas Eucalyptus sp.
               
               
                  18
               
               
                  0,27
               
            
                  Americas Pinus sp.
               
               
                  18
               
               
                  0,27
               
            
                  Americas Tectona grandis
                  
               
               
                  15
               
               
                  0,27
               
            
                  Americas other broadleaf
               
               
                  9
               
               
                  0,27
               
            
                  Asia broadleaf
               
               
                  12
               
               
                  0,27
               
            
                  Asia other
               
               
                  9
               
               
                  0,27
               
            
                  Tropical mountain systems
               
               
                  Africa broadleaf > 20 y
               
               
                  31
               
               
                  0,24
               
            
                  Africa broadleaf ≤ 20 y
               
               
                  20
               
               
                  0,24
               
            
                  Africa Pinus sp. > 20 y
               
               
                  19
               
               
                  0,24
               
            
                  Africa Pinus sp. ≤ 20 y
               
               
                  7
               
               
                  0,24
               
            
                  Americas Eucalyptus sp.
               
               
                  22
               
               
                  0,24
               
            
                  Americas Pinus sp.
               
               
                  29
               
               
                  0,24
               
            
                  Americas Tectona grandis
                  
               
               
                  23
               
               
                  0,24
               
            
                  Americas other broadleaf
               
               
                  16
               
               
                  0,24
               
            
                  Asia broadleaf
               
               
                  28
               
               
                  0,24
               
            
                  Asia other
               
               
                  15
               
               
                  0,24
               
            
                  Subtropical
               
               
                  Subtropical humid forest
               
               
                  Americas Eucalyptus sp.
               
               
                  42
               
               
                  0,28
               
            
                  Americas Pinus sp.
               
               
                  81
               
               
                  0,28
               
            
                  Americas Tectona grandis
                  
               
               
                  36
               
               
                  0,28
               
            
                  Americas other broadleaf
               
               
                  30
               
               
                  0,28
               
            
                  Asia broadleaf
               
               
                  54
               
               
                  0,28
               
            
                  Asia other
               
               
                  30
               
               
                  0,28
               
            
                  Subtropical dry forest
               
               
                  Africa broadleaf > 20 y
               
               
                  21
               
               
                  0,28
               
            
                  Africa broadleaf ≤ 20 y
               
               
                  9
               
               
                  0,32
               
            
                  Africa Pinus sp. > 20 y
               
               
                  19
               
               
                  0,32
               
            
                  Africa Pinus sp. ≤ 20 y
               
               
                  6
               
               
                  0,32
               
            
                  Americas Eucalyptus sp.
               
               
                  34
               
               
                  0,32
               
            
                  Americas Pinus sp.
               
               
                  34
               
               
                  0,32
               
            
                  Americas Tectona grandis
                  
               
               
                  28
               
               
                  0,32
               
            
                  Americas other broadleaf
               
               
                  19
               
               
                  0,32
               
            
                  Asia broadleaf
               
               
                  28
               
               
                  0,32
               
            
                  Asia other
               
               
                  19
               
               
                  0,32
               
            
                  Subtropical steppe
               
               
                  Africa broadleaf
               
               
                  6
               
               
                  0,32
               
            
                  Africa Pinus sp. > 20 y
               
               
                  6
               
               
                  0,32
               
            
                  Africa Pinus sp. ≤ 20 y
               
               
                  5
               
               
                  0,32
               
            
                  Americas Eucalyptus sp.
               
               
                  19
               
               
                  0,32
               
            
                  Americas Pinus sp.
               
               
                  19
               
               
                  0,32
               
            
                  Americas Tectona grandis
                  
               
               
                  16
               
               
                  0,32
               
            
                  Americas other broadleaf
               
               
                  9
               
               
                  0,32
               
            
                  Asia broadleaf > 20 y
               
               
                  25
               
               
                  0,32
               
            
                  Asia broadleaf ≤ 20 y
               
               
                  3
               
               
                  0,32
               
            
                  Asia coniferous > 20 y
               
               
                  6
               
               
                  0,32
               
            
                  Asia coniferous ≤ 20 y
               
               
                  34
               
               
                  0,32
               
            
                  Subtropical mountain systems
               
               
                  Africa broadleaf > 20 y
               
               
                  31
               
               
                  0,24
               
            
                  Africa broadleaf ≤ 20 y
               
               
                  20
               
               
                  0,24
               
            
                  Africa Pinus sp. > 20 y
               
               
                  19
               
               
                  0,24
               
            
                  Africa Pinus sp. ≤ 20 y
               
               
                  7
               
               
                  0,24
               
            
                  Americas Eucalyptus sp.
               
               
                  22
               
               
                  0,24
               
            
                  Americas Pinus sp.
               
               
                  34
               
               
                  0,24
               
            
                  Americas Tectona grandis
                  
               
               
                  23
               
               
                  0,24
               
            
                  Americas other broadleaf
               
               
                  16
               
               
                  0,24
               
            
                  Asia broadleaf
               
               
                  28
               
               
                  0,24
               
            
                  Asia other
               
               
                  15
               
               
                  0,24
               
            
                  Temperate
               
               
                  Temperate oceanic forest
               
               
                  Asia, Europe, broadleaf > 20 y
               
               
                  60
               
               
                  0,27
               
            
                  Asia, Europe, broadleaf ≤ 20 y
               
               
                  9
               
               
                  0,27
               
            
                  Asia, Europe, coniferous > 20 y
               
               
                  60
               
               
                  0,27
               
            
                  Asia, Europe, coniferous ≤ 20 y
               
               
                  12
               
               
                  0,27
               
            
                  North America
               
               
                  52
               
               
                  0,27
               
            
                  New Zealand
               
               
                  75
               
               
                  0,27
               
            
                  South America
               
               
                  31
               
               
                  0,27
               
            
                  Temperate continental forest and mountain systems
               
               
                  Asia, Europe, broadleaf > 20 y
               
               
                  60
               
               
                  0,27
               
            
                  Asia, Europe, broadleaf ≤ 20 y
               
               
                  4
               
               
                  0,27
               
            
                  Asia, Europe, coniferous > 20 y
               
               
                  52
               
               
                  0,27
               
            
                  Asia, Europe, coniferous ≤ 20 y
               
               
                  7
               
               
                  0,27
               
            
                  North America
               
               
                  52
               
               
                  0,27
               
            
                  South America
               
               
                  31
               
               
                  0,27
               
            
                  Boreal
               
               
                  Boreal coniferous forest and mountain systems
               
               
                  Asia, Europe > 20 y
               
               
                  12
               
               
                  0,24
               
            
                  Asia, Europe ≤ 20 y
               
               
                  1
               
               
                  0,24
               
            
                  North America
               
               
                  13
               
               
                  0,24
               
            
                  Boreal tundra woodland
               
               
                  Asia, Europe > 20 y
               
               
                  7
               
               
                  0,24
               
            
                  Asia, Europe ≤ 20 y
               
               
                  1
               
               
                  0,24
               
            
                  North America
               
               
                  7
               
               
                  0,24
               
            
         (1)  n/a = not applicable; in these cases FMG
          and FI
          shall not apply and for the calculation of SOC the following rule may be used: SOC = SOCST
          × FLU
         .