INTRODUCTION............................................................................................. 1.3 3（ Paragraphs Page）
A. Mandate................................................................................... 1-2 3
B. Scope of the note..................................................................... 3 3

GUIDELINES FOR THE PREPARATION OF NATIONAL COMMUNICATIONS BY PARTIES INCLUDED IN ANNEX I TO THE CONVENTION, PART I: UNFCCC REPORTING GUIDELINES ON ANNUAL INVENTORIES........................ 1.53 4
A. Objectives................................................................................ 1 4
B. Principles and definitions........................................................ 2-5 4
C. Context .................................................................................... 6-7 5
D. Base year ................................................................................. 8 5
E. Methods................................................................................... 9-17 5
F. Reporting................................................................................. 18-50 7
G. Record keeping ....................................................................... 51 14
H. Systematic updating of the guidelines..................................... 52 14
I. Language................................................................................. 53 14

Annexes
I. Structure of the national inventory report ............................................ 16
II. Common reporting format.................................................................... 23

Introduction

A. Mandate
1. The Conference of Parties (COP), by its decision 14/CP.11, adopted the tables of the common reporting format and their notes for reporting on the land use, land-use change and forestry (LULUCF) sector. It decided that each Party included in Annex I to the Convention (Annex I Party) shall use these tables for the purpose of submission of the annual inventory due in and after 2007.
2. The COP, by the same decision, also requested the secretariat to incorporate the LULUCF tables, and related technical modifications, into the “Guidelines for the preparation of national communications by Parties included in Annex I to the Convention, Part I: UNFCCC reporting guidelines on annual inventories” adopted by decision 18/CP.8 (hereinafter referred to as the UNFCCC reporting guidelines on annual inventories).

B. Scope of the note
3. This document contains the complete updated UNFCCC reporting guidelines on annual inventories for all inventory sectors. The UNFCCC reporting guidelines on annual inventories have been updated to reflect the LULUCF-related revisions agreed by the COP, by its decision 14/CP.11, and as well to correct formatting and other errors identified since their earlier publication (FCCC/SBSTA/2004/8).

A. Objectives
1. The objectives of the UNFCCC reporting guidelines on annual inventories are:
(a) To assist Parties included in Annex I to the Convention (Annex I Parties) in meeting their commitments under Articles 4 and 12 of the Convention and to assist Annex I Parties to the Kyoto Protocol in preparing to meet commitments under Articles 3, 5 and 7 of the Kyoto Protocol;
(b) To facilitate the process of considering annual national inventories, including the preparation of technical analysis and synthesis documentation;
(c) To facilitate the process of verification, technical assessment and expert review of the inventory information.

B. Principles and definitions
2. National greenhouse gas inventories, referred to below only as inventories, should be transparent, consistent, comparable, complete and accurate.

3. Inventories should be prepared using comparable methodologies agreed upon by the Conference of the Parties (COP), as indicated in paragraph 9 below.

4. In the context of these UNFCCC reporting guidelines on annual inventories:
Transparency means that the assumptions and methodologies used for an inventory should be clearly explained to facilitate replication and assessment of the inventory by users of the reported information. The transparency of inventories is fundamental to the success of the process for the communication and consideration of information;
Consistency means that an inventory should be internally consistent in all its elements with inventories of other years. An inventory is consistent if the same methodologies are used for the base and all subsequent years and if consistent data sets are used to estimate emissions or removals from sources or sinks. Under certain circumstances referred to in paragraphs 15 and 16, an inventory using different methodologies for different years can be considered to be consistent if it has been recalculated in a transparent manner, in accordance with the Intergovernmental Panel on Climate Change (IPCC) Good
Practice Guidance and Uncertainty Management in National Greenhouse Gas Inventories and Good Practice Guidance for Land Use, Land-Use Change and Forestry;¹
Comparability means that estimates of emissions and removals reported by Annex I Parties in inventories should be comparable among Annex I Parties. For this purpose, Annex I Parties should use the methodologies and formats agreed by the COP for estimating and reporting inventories. The allocation of different source/sink categories should follow the split of the Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories,² and the IPCC Good Practice Guidance for Land Use, Land-Use Change and Forestry, at the level of its summary and sectoral tables;
Completeness means that an inventory covers all sources and sinks, as well as all gases, included in the IPCC Guidelines as well as other existing relevant source/sink categories which are specific to individual Annex I Parties and, therefore, may not be included in the IPCC Guidelines. Completeness also means full geographic coverage of sources and sinks of an Annex I Party;³
Accuracy is a relative measure of the exactness of an emission or removal estimate. Estimates should be accurate in the sense that they are systematically neither over nor under true emissions or removals, as far as can be judged, and that uncertainties are reduced as far as practicable. Appropriate methodologies should be used, in accordance with the IPCC good practice guidance, to promote accuracy
in inventories.

5. In the context of these guidelines, definitions of common terms used in greenhouse gas inventory preparation are those provided in the IPCC good practice guidance.

C. Context
6. These UNFCCC reporting guidelines on annual inventories cover the estimation and reporting of greenhouse gas emissions and removals in both annual inventories and inventories included in national communications, as specified by decision 11/CP.4 and other relevant decisions of the COP.

7. An annual inventory submission shall consist of a national inventory report (NIR) and the common reporting format (CRF) tables, as described in paragraphs 38 through 43 and 44 through 50, respectively.

D. Base year
8. The year 1990 should be the base year for the estimation and reporting of inventories. According to the provisions of Article 4, paragraph 6 of the Convention and decisions 9/CP.2 and 11/CP.4, the following Annex I Parties that are undergoing the process of transition to a market economy are allowed to use a base year or a period of years other than 1990, as follows:
Bulgaria: 1988
Hungary: the average of the years 1985 to 1987
Poland: 1988
Romania: 1989
Slovenia: 1986

E. Methods
Methodology
9. Annex I Parties shall use the IPCC Guidelines to estimate and report on anthropogenic emissions by sources and removals by sinks of greenhouse gases not controlled by the Montreal Protocol. In preparing national inventories of these gases, Annex I Parties shall also use the IPCC good practice guidance in order to improve transparency, consistency, comparability, completeness and accuracy.

10. In accordance with the IPCC Guidelines, Annex I Parties may use different methods (tiers) included in those guidelines, giving priority to those methods which, according to the decision trees in the IPCC good practice guidance, produce more accurate estimates. In accordance with the IPCC Guidelines, Annex I Parties may also use national methodologies which they consider better able to reflect their national situation, provided that these methodologies are compatible with the IPCC Guidelines and IPCC good practice guidance and are well documented and scientifically based.

11. For categories⁴ that are determined to be key categories, in accordance with IPCC good practice guidance, and estimated in accordance with the provisions in paragraph 13 below, Annex I Parties should make every effort to use a recommended method, in accordance with the corresponding decision trees of the IPCC good practice guidance. Annex I Parties should also make every effort to develop and/or select
emission factors, and collect and select activity data, in accordance with the IPCC good practice guidance.

12. For most categories, the IPCC Guidelines provide a default methodology which includes default emission factors and in some cases default activity data references. Furthermore, the IPCC good practice guidance provides updated default emission factors and default activity data for some categories and gases. As the assumptions implicit in these default data, factors and methods may not be appropriate for specific national contexts, it is preferable for Annex I Parties to use their own national emission factors and activity data, where available, provided that they are developed in a manner consistent with the IPCC good practice guidance, are considered to be more accurate, and reported transparently. The updated default activity data or emission factors provided in the IPCC good practice guidance should be used, where available, if Annex I Parties choose to use default factors or data due to lack of country-specific information.

Key category determination
13. Annex I Parties shall identify their national key categories for the base year and the latest reported inventory year, as described in the IPCC good practice guidance, using the tier 1 or tier 2 level and trend assessment.

Uncertainties
14. Annex I Parties shall quantitatively estimate the uncertainties in the data used for all source and sink categories using at least the tier 1 method, as provided in the IPCC good practice guidance. Alternatively, Annex I Parties may use the tier 2 method in the IPCC good practice guidance to address technical limitations in the tier 1 method. Uncertainty in the data used for all source and sink categories should also be qualitatively discussed in a transparent manner in the NIR, in particular for categories that were identified as key categories.

Recalculations
15. The inventories of an entire time series, including the base year and all subsequent years for which inventories have been reported, should be estimated using the same methodologies, and the underlying activity data and emission factors should be obtained and used in a consistent manner. Recalculations should ensure consistency of the time series and shall be carried out only to improve accuracy and/or completeness. Where the methodology or manner in which underlying activity data and emission factors are gathered has changed, Annex I Parties should recalculate inventories for the base and subsequent years. Annex I Parties should evaluate the need for recalculations relative to the reasons
provided by the IPCC good practice guidance, in particular for key categories. Recalculations should be performed in accordance with IPCC good practice guidance and the general principles set down in these UNFCCC guidelines.

16. In some cases it may not be possible to use the same methods and consistent data sets for all years due to a possible lack of activity data, emission factors or other parameters directly used in the calculation of emission estimates for some historical years, including the base year. In such cases, emissions or removals may need to be recalculated using alternative methods not generally covered by paragraphs 9 through 12. In these instances, Annex I Parties should use one of the techniques provided by the IPCC good practice guidance (e.g., overlap, surrogate, interpolation, and extrapolation) to determine the missing values. Annex I Parties should document and demonstrate in the NIR that the time series is consistent, wherever such techniques are used.

Quality assurance/quality control (QA/QC)
17. Each Annex I Party shall elaborate an inventory QA/QC plan and implement general inventory QC procedures (tier 1)⁵ in accordance with its QA/QC plan following the IPCC good practice guidance. In addition, Annex I Parties should apply category-specific QC procedures (tier 2) for key categories and for those individual categories in which significant methodological changes and/or data revisions have occurred, in accordance with IPCC good practice guidance. The implementation of tier 2 QC may be more efficiently implemented in conjunction with the evaluation of uncertainties in data sources. In addition, Annex I Parties should implement QA procedures by conducting a basic expert peer review
(tier 1 QA) of their inventories in accordance with IPCC good practice guidance.

F. Reporting
1. General guidance
Estimates of emissions and removals
18. Article 12.1(a) of the Convention requires that each Party shall communicate to the COP, through the secretariat, inter alia, a national inventory of anthropogenic emissions by sources and removals by sinks of all greenhouse gases not controlled by the Montreal Protocol. As a minimum requirement, inventories shall contain information on the following greenhouse gases: carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), perfluorocarbons (PFCs), hydrofluorocarbons (HFCs) and sulphur hexafluoride (SF6). Annex I Parties should report anthropogenic emissions and removals of any other greenhouse gases whose 100-year global warming potential (GWP) values have been identified by the IPCC and adopted by the COP. Annex I Parties should also provide information on the following indirect greenhouse gases: carbon monoxide (CO), nitrogen oxides (NOX) and non-methane volatile organic compounds (NMVOCs), as well as sulphur oxides (SOx).

19. Greenhouse gas emissions and removals should be presented on a gas-by-gas basis in units of mass with emissions by sources listed separately from removals by sinks, except in cases where it may be technically impossible to separate information on sources and sinks in the areas of land use, land-use change and forestry. For HFCs and PFCs, emissions should be reported for each relevant chemical in the
category on a disaggregated basis, except in cases where paragraph 27 below applies.

20. In addition, consistent with decision 2/CP.3, Annex I Parties should report aggregate emissions and removals of greenhouse gases, expressed in CO2 equivalent terms at summary inventory level,⁶ using GWP values provided by the IPCC in its Second Assessment Report, referred to below as 1995 IPCC GWP values, based on the effects of greenhouse gases over a 100-year time horizon. A list of these values is given in table 1 at the end of these guidelines. Table 1 on page 15 will be amended to include any additional greenhouse gases and their 100-year GWP values, once the GWP values have been adopted by the COP.

21. Consistent with decision 2/CP.3, Annex I Parties should report actual emissions of HFCs, PFCs and SF6, where data are available, providing disaggregated data by chemical (for example, HFC-134a) and source category in units of mass and in CO2 equivalents. Annex I Parties should make every effort to develop the necessary sources of data for reporting actual emissions. For the source categories where the concept of potential emissions applies, and Annex I Parties do not yet have the necessary data to calculate actual emissions, Annex I Parties should report disaggregated potential emissions. Annex I Parties reporting actual emissions should also report potential emissions for the sources where the concept of potential emissions applies, for reasons of transparency and comparability.

22. Any Annex I Party that is a Party to the Kyoto Protocol and that in accordance with Article 3, paragraph 8 of the Kyoto Protocol chooses to use 1995 as its base year for HFCs, PFCs and SF6 for the purposes of calculating assigned amounts pursuant to Article 3, paragraphs 7 and 8 of the Kyoto Protocol, should indicate this in its NIR and in the documentation boxes of the relevant tables of the CRF. Irrespective of the base year chosen for these gases for the purpose of the Kyoto Protocol, such Annex I Parties should report, to the extent that data are available, emission estimates and trends for these gases from 1990 onward, in accordance with the provisions of these guidelines.

23. Annex I Parties are strongly encouraged to also report emissions and removals of additional greenhouse gases for which 100-year GWP values are available, but not yet adopted by the COP. These emissions and removals should be reported separately from national totals. The GWP value and reference should be indicated.

24. In accordance with the IPCC Guidelines, international aviation and marine bunker fuel emissions should not be included in national totals but should be reported separately. Annex I Parties should make every effort to both apply and report according to the IPCC good practice guidance method for separation between domestic and international emissions. Annex I Parties should also report emissions from international aviation and marine bunker fuels as two separate entries in their inventories.

25. Annex I Parties should clearly indicate how feedstocks and non-energy use of fuels have been accounted for in the inventory, in the energy or industrial processes sector, in accordance with the IPCC good practice guidance.

26. If Annex I Parties account for effects of CO2 capture from flue gases and subsequent CO2 storage in their inventory, they should indicate in which source categories such effects are included, and provide transparent documentation of the methodologies used and the resulting effects.

27. Emissions and removals should be reported at the most disaggregated level of each source/sink category, taking into account that a minimum level of aggregation may be required to protect confidential business and military information.

Completeness
28. Where methodological or data gaps in inventories exist, information on these gaps should be presented in a transparent manner. Annex I Parties should clearly indicate the sources and sinks not considered in their inventories but which are included in the IPCC Guidelines, and explain the reasons for such exclusion. Similarly, Annex I Parties should indicate the parts of their geographical area, if any, not covered by their inventory and explain the reasons for their exclusion. In addition, Annex I Parties should use the notation keys presented below to fill in the blanks in all the tables in the CRF.⁷ This approach facilitates assessment of the completeness of an inventory.
The notation keys are as follows:
(a) “NO” (not occurring) for activities or processes in a particular source or sink category that do not occur within a country;
(b) “NE” (not estimated) for existing emissions by sources and removals by sinks of greenhouse gases which have not been estimated. Where “NE” is used in an inventory for emissions or removals of CO2, N2O, CH4, HFCs, PFCs or SF6, the Annex I Party should indicate in both the NIR and the CRF completeness table why emissions or removals have not been estimated;⁸ (c) “NA” (not applicable) for activities in a given source/sink category that do not result in emissions or removals of a specific gas. If categories in the CRF for which “NA” is applicable are shaded, they do not need to be filled in;
(d) “IE” (included elsewhere) for emissions by sources and removals by sinks of greenhouse gases estimated but included elsewhere in the inventory instead of the expected source/sink category. Where “IE” is used in an inventory, the Annex I Party should indicate, using the CRF completeness table, where in the inventory the emissions or removals from the displaced source/sink category have been included and the Annex I
Party should explain such a deviation from the expected category;
(e) “C” (confidential) for emissions by sources and removals by sinks of greenhouse gases which could lead to the disclosure of confidential information, given the provisions of paragraph 27 above.

29. If Annex I Parties estimate and report emissions and removals from country-specific sources or sinks or of gases which are not part of the IPCC Guidelines, they should explicitly describe what source/sink categories or gases these are, as well as what methodologies, emission factors and activity data have been used for their estimation and provide the references for these data.

Key categories
30. Annex I Parties shall estimate and report the individual and cumulative percentage contributions from key categories to their national total, with respect to both level and trend. The emissions should be expressed in terms of CO2 equivalents using the methods provided in the IPCC good practice guidance. As indicated in paragraphs 41 and 47 below, this information should be included in table 7 of the CRF as well as the NIR using tables 7.1 . 7.3 of the IPCC Good Practice Guidance and Uncertainty Management in National Greenhouse Gas Inventories and tables 5.4.1 . 5.4.3 of the Good Practice Guidance for Land Use, Land-Use Change and Forestry adapted to the level of category disaggregation that the Annex I Party used for determining its key categories.⁹

Verification
31. In accordance with the IPCC Guidelines, as well as for verification purposes, Annex I Parties should compare their national estimates of carbon dioxide emissions from fuel combustion with those estimates obtained using the IPCC reference approach, and report the results of this comparison in the CRF and NIR. Annex I Parties are also encouraged to report on any peer review of their inventory conducted nationally.

Uncertainties
32. Annex I Parties shall report, in the NIR, uncertainties estimated as indicated in paragraph 14 above, as well as methods used and underlying assumptions, with the purpose of helping to prioritize efforts to improve the accuracy of national inventories in the future and guide decisions on
methodological choice. This information should be presented using tables 6.1 and 6.2 of the IPCC Good Practice Guidance and Uncertainty Management in National Greenhouse Gas Inventories adding the lines for the relevant LULUCF categories as indicated in section 5.2.5 of the Good Practice Guidance for Land Use, Land-Use Change and Forestry. In these tables, the term “national total” refers to the absolute value of emissions by sources minus the magnitude of removals by sinks. In addition, Annex I Parties should indicate in these tables those categories that have been identified as key categories in their inventory. If the methods used to estimate the level of uncertainty depart from the IPCC good practice guidance, these methods should be described.

Recalculations
33. Recalculations of previously submitted estimates of emissions and removals as a result of changes in methodologies, changes in the manner in which emission factors and activity data are obtained and used, or the inclusion of new sources or sinks which have existed since the base year but were not previously reported, should be reported for the base year and all subsequent years up to the year in which the recalculations are made.

34. Recalculations should be reported in the NIR, with explanatory information including justification for recalculations, and in the relevant CRF tables. Annex I Parties should also provide explanations for those cases in which they have not recalculated an estimate when such a recalculation is called for in the IPCC good practice guidance. Information on the procedures used for performing the recalculations, changes in the calculation methods, emission factors and activity data used, and the inclusion of sources or sinks not previously covered, should be reported with an indication of the relevant changes in each source or sink category where these changes have taken place. For key categories, Annex I Parties should include this information in the NIR, as indicated in paragraph 41 below.

35. Annex I Parties should report any other changes in estimates of emissions and removals, regardless of magnitude, and clearly indicate the reason for the changes compared with previously submitted inventories, e.g., error correction, statistical or editorial changes or reallocation of categories, using the corresponding CRF table, as indicated in paragraph 47 below and outlined in the annex II to these guidelines.

Quality assurance/quality control (QA/QC)
36. Annex I Parties shall report in the NIR on their QA/QC plan and give information on QA/QC procedures already implemented or to be implemented in the future.

Adjustments¹⁰
37. Inventories are to be reported without adjustments relating, for example, to climate variations or trade patterns of electricity. If Annex I Parties, in addition, carry out such adjustments to inventory data, they should be reported separately and in a transparent manner, with clear indications of the method followed.

2. National inventory report
38. Annex I Parties shall submit to the COP, through the secretariat, an NIR containing detailed and complete information on their inventories. The NIR should ensure transparency and contain sufficiently detailed information to enable the inventory to be reviewed. This information should cover the entire time series, from the base year¹¹ to the latest inventory year, and any changes to previously submitted inventories.

39. Each year, an updated NIR shall be electronically submitted in its entirety to the COP, through the secretariat, in accordance with the relevant decisions of the COP; in instances where Annex I Parties have produced published hard copy versions of their NIR, they are also encouraged to submit copies to the secretariat.

40. The NIR shall include annual inventory information, submitted in accordance with paragraph 38 above.

41. The NIR should include:
(a) Descriptions, references and sources of information of the specific methodologies,
assumptions, emission factors and activity data, as well as the rationale for their selection. It also should include an indication of the level of complexity (IPCC tiers) applied and a description of any national methodology used by the Annex I Party, as well as information on anticipated future improvements. For key categories, an explanation should be provided if the recommended methods from the appropriate decision tree in the
IPCC good practice guidance are not used. In addition, activity data, emission factors and related information should be documented in accordance with the IPCC good practice guidance.
(b) A description of the national key categories as indicated in paragraph 30,¹² including:
(i) Reference to the key category tables in the CRF;
(ii) Information on the level of category disaggregation used and its rationale;
(iii) Additional information relating to the methodology used for identifying key categories;
(c) With regard to possible double counting or non-counting of emissions, an indication in the corresponding sectoral part of the NIR:
(i) Whether feedstocks and non-energy use of fuels have been accounted for in the inventory, and if so, where they have been accounted for in the energy or industrial processes sector;
(ii) Whether CO2 from biomass burning has been estimated and where it has been accounted for in the sectoral background data tables of the CRF (tables 5.A-5.F, and table 5(V));
(iii) Whether emissions of CO2 corresponding to atmospheric oxidation of CO, NMVOCs and CH4 emissions from non-combustion and from non-biogenic processes, such as solvent use, coal mining and handling, venting and leakages of fossil fuels, have been accounted for in the inventory;
(iv) Information on source or sink categories excluded or potentially excluded, including efforts to develop estimates for future submissions;
(d) Information on how the effects of CO2 capture from flue gases and subsequent CO2 storage are accounted for in the inventory;
(e) Information on uncertainties, as requested in paragraph 32 above;
(f) Information on any recalculations relating to previously submitted inventory data, as requested in paragraphs 33 to 35 above, including changes in methodologies, sources of information and assumptions, as well as recalculations in response to the review process;
(g) Information on changes from previous years, not related to recalculations, including the changes in methodologies, sources of information and assumptions, as well as changes in response to the review process;
(h) Information on QA/QC as requested in paragraph 36 above, describing the QA/QC plan, and the QA/QC activities implemented for the entire inventory as well as for individual categories, in particular key categories, and the entire inventory performed internally, as well as on the external reviews conducted, if any. Key findings on the quality of the input data, methods, processing and archiving and how they have been addressed, should be described;
(i) A description of the institutional arrangements for inventory preparation.

42. If any of the information required under paragraph 41 (a) to (h) above is provided in detail in the CRF, Annex I Parties should indicate in the NIR where in the CRF this information is provided.

43. The NIR should be reported in accordance with the outline contained in the annex I to these guidelines, ensuring that all information requested in paragraph 41 above is included.

3. Common reporting format
44. The common reporting format (CRF) is designed to ensure that Annex I Parties report quantitative data in a standardized format and to facilitate comparison of inventory data and trends among Annex I Parties. Explanation of information of a qualitative character should mainly be provided in the NIR rather than in the CRF tables. Such explanatory information should be cross-referenced to the specific section of the NIR.

45. Annex I Parties shall submit annually to the COP, through the secretariat, the information required in the CRF as contained in annex II to these guidelines. This information shall be electronically submitted on an annual basis in its entirety to the COP, through the secretariat, in accordance with the relevant decisions of the COP.

46. The CRF is a standardized format for reporting estimates of greenhouse gas emissions and removals and other relevant information. The CRF allows for the improved handling of electronic submissions and facilitates the processing of inventory information and the preparation of useful technical analysis and synthesis documentation.

47. The CRF consists of:
(a) Summary, sectoral and trend tables for all greenhouse gas emissions and removals;
(b) Sectoral background data tables for reporting implied emission factors¹³ and activity data, including:
(i) IPCC worksheet 1-1 containing estimates of CO2 emissions from fuel combustion using the IPCC reference approach and a table for comparing estimates under this reference approach with estimates under the sectoral approach, as well as providing explanations of any significant differences;¹⁴
(ii) Tables for reporting fossil fuel consumption for non-energy feedstocks, international bunkers and multilateral operations;
(c) Tables for reporting, inter alia, key categories, recalculations and completeness of the inventory.

48. The CRF should be reported in accordance with the tables included in annex II to these guidelines, ensuring that all information requested in paragraph 47 above is included. In completing these tables Annex I Parties should:
(a) Provide the full CRF for the latest inventory year and for those years for which any change in any sector has been made. For years where no changes are made, resubmission of full CRF tables is not necessary, but a reference should be made to the inventory submission in which the unchanged data were reported originally. Annex I Parties should ensure that a full and time-series consistent set of CRF tables is annually vailable for the entire time series from the base year onwards;
(b) Provide the CRF trend tables covering inventory years for the entire time series in one submission only, that is, in the CRF for the last inventory year;
(c) Provide completeness tables in one submission only if the information applies to all years. If the information in these tables differs for each reported year, then either the tables or information on the specific changes must be provided for each year in the CRF;
(d) Use the documentation boxes provided at the foot of the sectoral report and background data tables to provide cross-references to detailed explanations in the NIR, or any other information, as specified in those boxes.

49. Annex I Parties should provide the information requested in the additional information boxes. Where the information called for is inappropriate because of the methodological tier used by the Annex I Party, the corresponding cells should be completed using the notation key “NA”. In such cases, the Annex I Parties should cross-reference in the documentation box the relevant section in the NIR where equivalent information can be found.

50. Annex I Parties should use the notation keys, as specified in paragraph 28 above, in all tables of the CRF, to fill in the cells where no quantitative data are directly entered. Using the notation keys in this way facilitates the assessment of the completeness of an inventory. Specific guidance is provided on how notation keys should be used in each CRF table where qualitative information is required.

G. Record keeping
51. Annex I Parties should gather and archive all relevant inventory information for each year, including all disaggregated emission factors, activity data and documentation on how these factors and data were generated, including expert judgement where appropriate, and how they have been aggregated for reporting in the inventory. This information should allow reconstruction of the inventory by the expert review teams, inter alia. Inventory information should be archived from the base year and should include corresponding data on the recalculations applied. The “paper trail”, which can include spreadsheets or databases used to compile inventory data, should enable estimates of emissions and removals to be traced back to the original disaggregated emission factors and activity data. Also, relevant supporting documentation related to QA/QC implementation, uncertainty evaluation, or key category analyses should be kept on file. This information should also facilitate the process of clarifying inventory data in a timely manner when the secretariat prepares annual compilations of inventories or assesses methodological issues. Annex I Parties are encouraged to collect and gather the information in a single national inventory facility or, at least, to keep the number of facilities to a minimum.

H. Systematic updating of the guidelines
52. These UNFCCC reporting guidelines on annual inventories shall be reviewed and revised, as appropriate, in accordance with decisions of the COP on this matter.

I. Language
53. The national inventory report shall be submitted in one of the official languages of the United Nations. Annex I Parties are also encouraged to submit, where relevant, a translation of the national inventory report into English.

Table 1. 1995 IPCC global warming potential (GWP) valuesa based on the effects of greenhouse gases over a 100-year time horizon

Greenhouse gas	Chemical formula	1995 IPCC GWP
Carbon dioxide Methane Nitrous oxide	CO2 CH4 N2O	1 21 310
Hydrofluorocarbons (HFCs)
HFC-23 HFC-32 HFC-41 HFC-43-10mee HFC-125 HFC-134 000 HFC-134a HFC-152a HFC-143 HFC-143a HFC-227ea HFC-236fa HFC-254ca	CHF3 CH2F2 CH3F C5H2F10 C2HF5 C2H2F4 (CHF2CHF2) C2H2F4 (CH2FCF3) C2H4F2 (CH3CHF2) C2H3F3 (CHF2CH2F) C2H3F3 (CF3CH3) C3HF7 C3H2F6 C3H3F5	11 700 650 150 1 300 2 800 1 000 1 300 140 300 3 800 2 900 6 300 560
Perfluorocarbons
Perfluoromethane Perfluoroethane Perfluoropropane Perfluorobutane Perfluorocyclobutane Perfluourpentane Perfluorohexane	CF4 C2F6 C3F8 C4F10 c-C4F8 C5F12 C6F14	6 500 9 200 7 000 7 000 8 700 7 500 7 400
Sulphur hexafluoride
Sulphur hexafluoride	SF6	23 900
aAs provided by the IPCC in its second assessment report.

EXECUTIVE SUMMARY
ES.1. Background information on greenhouse gas inventories and climate change (e.g., as it pertains to the national context, to provide information to the general public)
ES.2. Summary of national emission and removal related trends
ES.3. Overview of source and sink category emission estimates and trends
ES.4. Other information (e.g., indirect greenhouse gases)

Chapter 1: INTRODUCTION
1.1. Background information on greenhouse gas inventories and climate change (e.g., as it pertains to the national context, to provide information to the general public)
1.2. A description of the institutional arrangement for inventory preparation
1.3. Brief description of the process of inventory preparation (e.g., data collection, data processing, data storage)
1.4. Brief general description of methodologies and data sources used
1.5. Brief description of key categories
1.6. Information on the QA/QC plan including verification and treatment of confidentiality issues where relevant
1.7. General uncertainty evaluation, including data on the overall uncertainty for the inventory totals
1.8. General assessment of the completeness (with reference to annex 5 of the structure of the national inventory report (NIR))

Chapter 2: TRENDS IN GREENHOUSE GAS EMISSIONS
Information should be provided in this chapter that provides an overview of emission trends, but it is not necessary to repeat information that is provided in the sector chapters and in the common reporting format (CRF) trend tables.
2.1. Description and interpretation of emission trends for aggregated greenhouse gas emissions
2.2. Description and interpretation of emission trends by gas
2.3. Description and interpretation of emission trends by category
2.4. Description and interpretation of emission trends for indirect greenhouse gases and SO2

Chapters 3.9: (e.g. SECTOR NAME (CRF sector number))
The structure outlined below should be followed in each of the following sectoral chapters. The information should be reported following the IPCC sectors.
3.1. Overview of sector (e.g., quantitative overview and description)
3.2. Source category (CRF source category number)
For each IPCC source category (i.e., at the level of the table Summary 1.A of the CRF, or the level at which IPCC methods are described, or at the level that the Annex I Party estimates its greenhouse gas emissions) the following information should be provided:
3.2.1. Source category description (e.g., characteristics of sources)
3.2.2. Methodological issues (e.g., choice of methods/activity data/emission factors, assumptions, parameters and conventions underlying the emission and removal estimates . the rationale for their selection, any specific methodological issues (e.g. description of national methods))
3.2.3. Uncertainties and time-series consistency
3.2.4. Source-specific QA/QC and verification, if applicable
3.2.5. Source-specific recalculations, if applicable, including changes made in response to the review process
3.2.6. Source-specific planned improvements, if applicable (e.g., methodologies, activity data, emission factors, etc.), including those in response to the review process
Annex I Parties may report some of the information requested above in an aggregate form for some/several source categories if the same methodology, activity data and/or emission factors are used, in order to avoid repetition of information. For key categories, the information should be detailed in order to enable a thorough review of the inventory.

Chapter 3: ENERGY (CRF sector 1)
In addition, the energy information should include the following:
Fuel combustion (CRF 1.A), including detailed information on:
. Comparison of the sectoral approach with the reference approach
. International bunker fuels
. Feedstocks and non-energy use of fuels
. CO2 capture from flue gases and subsequent CO2 storage
. Country-specific issues
Fugitive emissions from solid fuels and oil and natural gas (CRF 1.B)

Chapter 4: INDUSTRIAL PROCESSES (CRF sector 2)

Chapter 5: SOLVENT AND OTHER PRODUCT USE (CRF sector 3)

Chapter 6: AGRICULTURE (CRF sector 4)

Chapter 7: LULUCF (CRF sector 5)
In addition, the LULUCF information should include the following:
. Information on approaches used for representing land areas and on land-use databases used for the inventory preparation;
. Land-use definitions and the classification systems used and their correspondence to the LULUCF categories.

Chapter 8: WASTE (CRF sector 6)

Chapter 9: OTHER (CRF sector 7) (if applicable)
In addition, information previously included in the additional information and the documentation boxes of the CRF version for the trial period (FCCC/CP/1999/7) should be included and expanded in the NIR, where relevant, as specified in the appendix to this proposed structure.

Chapter 10: RECALCULATIONS AND IMPROVEMENTS
Information should be provided in this chapter that provides an overview of recalculations and improvements made to the inventory, but it is not necessary to repeat information that is provided in the sector chapters, specifically the category-specific information to be provided, and in particular, Annex I Parties should cross-reference information provided in the sector chapters.
10.1. Explanations and justifications for recalculations
10.2. Implications for emission levels
10.3. Implications for emission trends, including time series consistency
10.4 Recalculations, including in response to the review process, and planned improvements to the inventory (e.g., institutional arrangements, inventory preparation)

REFERENCES
ANNEXES TO THE NATIONAL INVENTORY REPORT
Annex 1: Key categories
. Description of methodology used for identifying key categories
. Reference to the key category tables in the CRF
. Information on the level of disaggregation
. Tables 7.A1 - 7.A3 of the IPCC good practice guidance¹

Annex 2: Detailed discussion of methodology and data for estimating CO2 emissions from fossil fuel combustion

Annex 3: Other detailed methodological descriptions for individual source or sink categories (where relevant)

Annex 4: CO2 reference approach and comparison with sectoral approach, and relevant information on the national energy balance

Annex 5: Assessment of completeness and (potential) sources and sinks of greenhouse gas emissions and removals excluded

Annex 6: Additional information to be considered as part of the NIR submission (where relevant) or other useful reference information

Annex 7: Tables 6.1 and 6.2 of the IPCC good practice guidance²

Annex 8: Other annexes - (Any other relevant information . optional).

This appendix provides guidance on additional information that Annex I Parties could include in their NIR in order to facilitate the review of the inventory. This list is not exhaustive. Additional information may be included in the NIR, depending on the Annex I Party’s national approach for estimating greenhouse gas emissions and removals.

Energy
Fuel combustion
More specific information than that required in CRF table 1.A(a) could be provided, e.g.,
. Autoproduction of electricity
. Urban heating (in manufacturing industries, commercial and residential sectors).
Fugitive fuel emissions
Coal mining:
More specific information than that required in CRF table 1.B.1 could be provided, e.g.
. Number of active underground mines
. Number of mines with drainage (recovery) systems.
Oil and natural gas
More specific information than that required in CRF table 1.B.2 could be provided, e.g.
. Pipeline length
. Number of oil wells
. Number of gas wells
. Gas throughput¹
. Oil throughput¹

Industrial processes
Metal production
More specific information than is required in CRF table 2(I).A-G could be provided, e.g., data on virgin and recycled steel production.
Potential emissions of halocarbons and SF6
In CRF table 2(II)s2, reporting of “production” refers to production of new chemicals. Recycled substances could be included in that table, but it should be ensured that double counting of emissions is avoided. Relevant explanations should be provided in the NIR.

PFCs and SF6 from metal production / Production of halocarbons and SF6
The type of activity data used is to be specified in CRF tables 2(II).C-E (under column “description”). Where applying tier 1b (for 2.C Metal production), tier 2 (for 2.E Production of halocarbons and SF6) and country-specific methods, any other relevant activity data used should be specified.

Consumption of HFCs, PFCs and SF6
With regard to activity data reported in CRF table 2(II).F (“Amount of fluid remaining in products at decommissioning”), Annex I Parties should provide in the NIR information on the amount of the chemical recovered (recovery efficiency) and other relevant information used in the emission estimation.

CRF table 2(II).F provides for reporting of the activity data and emission factors used to calculate actual emissions from consumption of halocarbons and SF6 using the “bottom-up approach” (based on the total stock of equipment and estimated emission rates from this equipment). Some Annex I Parties may prefer to estimate their actual emissions following the alternative “top-down approach” (based on annual sales of
equipment and/or gas). Those Annex I Parties should provide the activity data used in that CRF table and provide any other relevant information in the NIR. Data these Annex I Parties should provide include:
. The amount of fluid used to fill new products
. The amount of fluid used to service existing products
. The amount of fluid originally used to fill retiring products (the total nameplate capacity of retiring products)
. The product lifetime
. The growth rate of product sales, if this has been used to calculate the amount of fluid originally used to fill retiring products.
Alternatively, Annex I Parties may provide alternative formats with equivalent information.

Solvents and other product use
The IPCC Guidelines do not provide methodologies for the calculation of emissions of N2O from solvent and other product use. If reporting such data in the CRF, Annex I Parties should provide additional information (activity data and emission factors) used to make these estimates in the NIR.

Agriculture
Cross-cutting
Annex I Parties should provide livestock population data in CRF table 4.A. Any further disaggregation of these data, e.g. for regions, for type (according to the classification recommended in the IPCC good practice guidance), could be provided in the NIR, where relevant. Consistent livestock population data should be used in the relevant CRF tables to estimate CH4 emissions from enteric fermentation, CH4 and N2O emissions from manure management, N2O emissions from soils, and N2O emissions associated with manure production and use, as well as emissions from the use of manure as fuel and sewage-related emissions reported in the waste sector.

Enteric fermentation
More specific information than is required in CRF table 4.A could be provided, e.g., parameters relevant to the application of good practice guidance.

Manure management
More specific information than is required in CRF tables 4.B(a) and 4.B(b) could be provided, e.g., parameters relevant to the application of the IPCC good practice guidance. Information required in the additional information table may not be directly applicable to country-specific methods developed for methane conversion factor (MCF) calculations. If relevant data cannot be provided in the additional information box, information on how the MCF is derived should be described in the NIR.

Rice cultivation
More specific information than is required in CRF table 4.C could be provided. For example, when disaggregating by more than one region within a country and/or by growing season, provide additional information on disaggregation and related data in the NIR. Where available, provide activity data and scaling factors by soil type and rice cultivar in the NIR.

Agricultural soils
More specific information than is required in CRF table 4.D could be provided. For example,
. The IPCC Guidelines do not provide methodologies for the calculation of CH4 emissions or removals by agricultural soils. If reporting such data, Annex I Parties should provide in the NIR additional information (activity data and emission factors) used to make these estimates;
. In addition to the data required in the additional information box of table 4.D, disaggregated values for FracGRAZ according to animal type, and for FracBURN according to crop types, should be provided in the NIR.

Prescribed burning of savannas and field burning of agricultural residues
More specific information than is required in CRF tables 4.E and 4.F could be provided. For example, the IPCC Guidelines do not provide methodologies for the calculation of CO2 emissions from savanna burning or agricultural residues burning. If reporting such data, Annex I Parties should provide in the NIR additional information (activity data and emission factors) used to make these estimates.

Land-use, land-use change and forestry
More specific information than is required in the CRF for each land-use category and for subcategories could be provided, for example:
. When providing estimates by subdivisions, additional information on disaggregation and related data in the NIR
. Separate reporting of CO2 emissions from biomass burning, including wildfires and controlled burning
. For those Parties choosing to report harvested wood products, detailed information on CO2 emissions and removals from harvested wood products, including information by product type and disposal
. Information on how double counting and omissions between the agriculture and LULUCF sectors have been avoided.

Waste
Solid waste disposal and waste incineration
More specific information than is required in CRF tables 6.A and 6.C could be provided, e.g.,
. All relevant information used in the calculation should be provided in the NIR, if it is not already included in the additional information box of the CRF
. Composition of landfilled waste (%), according to paper and paperboard, food and garden waste, plastics, glass, textiles, other (specify according to inert or organic waste, respectively)
. Fraction of wastes recycled
. Fraction of wastes incinerated
. Number of solid waste disposal sites recovering CH4.

Waste-water handling
More specific information than is required in CRF table 6.B could be provided. For example, with regard to data on N2O from waste-water handling to be reported in CRF table 6.B, Annex I Parties using other methods for estimation of N2O emissions from human sewage or waste-water treatment should provide in the NIR corresponding information on methods, activity data and emission factors used.

1. The common reporting format (CRF) is an integral part of the national inventory submission. It is designed to ensure that Annex I Parties report quantitative data in a standardized format, and to facilitate the comparison of inventory data across Annex I Parties. Details regarding any information of a non-quantitative character should be provided in the NIR.

2. The information provided in the CRF is aimed at enhancing the comparability and transparency of inventories by facilitating, inter alia, activity data and implied emission factor (IEF) or carbon-stockchange factor cross-comparisons among Annex I Parties, and easy identification of possible mistakes, misunderstandings and omissions in the inventories.

3. As stated in these reporting guidelines, the CRF consists of summary report and sectoral report tables from the Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories (Revised 1996 IPCC Guidelines) plus newly developed sectoral background data tables and other tables that are consistent with the Revised 1996 IPCC Guidelines and the Intergovernmental Panel on Climate Change (IPCC) Good Practice Guidance and Uncertainty Management in National Greenhouse Gas Inventories (IPCC good practice guidance).

4. Some sectoral background tables call for the calculation of IEFs or carbon-stock-change factors. These are top-down ratios between the Annex I Party’s emissions or removals estimate and aggregate activity data. The IEFs or carbon-stock-change factors are intended solely for purposes of comparison. They will not necessarily be the emission or removal factors actually used in the original emissions estimate, unless this was a simple multiplication based on the same aggregate activity data used to calculate the IEF or the carbon-stock-change factors.

5. Consistent with the Revised 1996 IPCC Guidelines, memo items, such as emissions estimates from international marine and aviation bunker fuels, CO2 emissions from biomass and emissions from multilateral operations, should be reported in the appropriate tables, but not included in the national totals.

6. Annex I Parties should use the documentation boxes below the tables to provide specific references to the relevant sections of the NIR where full details for a given sector/category are to be provided.

7. Annex I Parties should fill in all the cells calling for emissions or removals estimates, activity data, or emission factors. Notation keys, as described in paragraph 28 of the reporting guidelines, should be used where data have not been entered.

8. In the sectoral background tables, below the category “Other”, an empty row indicates that country-specific categories may be added. These categories will automatically be included in the sectoral report tables.

9. Annex I Parties should complete the data in the additional information boxes. Where the information called for is inappropriate because of the methodological tier used by the Annex I Party, the corresponding cells should be completed using the indicator “NA”.

10. Neither the order nor the notations of the columns, rows or cells should be changed in the tables as this will complicate data compilation. Any additions to the existing disaggregation of source and sink categories should be provided under “Other”, if appropriate.

11. To simplify the layout of the tables and indicate clearly the specific reporting requirements for each table, only those cells that require entries by Annex I Parties have been left blank. Slight shading in cells indicates that they are expected to be filled in by software to be provided by the secretariat. However, Annex I Parties that choose not to use any software for completing the CRF would have to provide entries in those cells as well.

12. As in the current CRF, dark shading has been used in those cells that are not expected to contain any information.

13. Carbon gains and losses should be listed separately in the LULUCF sectoral background data tables except in cases where, due to the methods used, it may be technically impossible to separate information on gains and losses.

14. Consistent with paragraph 18 of these reporting guidelines, each Annex I Party shall communicate a national inventory of anthropogenic emissions by sources and removals by sinks of all greenhouse gases not controlled by the Montreal Protocol.

15. According to the Revised 1996 IPCC Guidelines, for the purposes of reporting, the signs for removals are always negative (.) and for emissions positive (+). Net changes in carbon stocks are converted to CO2 by multiplying C by 44/12 and by changing the sign for net CO2 removals to be
negative (.) and for net CO2 emissions to be positive (+).

Energy
Table 1 Sectoral Report for Energy ...................................................................................... 27.28（Page）
Sectoral Background Data for Energy
Table 1.A(a) Fuel Combustion Activities . Sectoral Approach ........................................... 29.32
Table 1.A(b) CO2 from Fuel Combustion Activities . Reference Approach ....................... 33
Table 1.A(c) Comparison of CO2 Emissions from Fuel Combustion .................................. 34
Table 1.A(d) Feedstocks and Non-Energy Use of Fuels ...................................................... 35
Table 1.B.1 Fugitive Emissions from Solid Fuels ................................................................ 36
Table 1.B.2 Fugitive Emissions from Oil, Natural Gas and Other Sources ......................... 37
Table 1.C International Bunkers and Multilateral Operations ............................................. 38

Industrial Processes
Table 2(I) Sectoral Report for Industrial Processes ............................................................. 39.40
Sectoral Background Data for Industrial Processes
Table 2(I).A-G Emissions of CO2 , CH4 and N2O ................................................................ 41.42
Table 2(II) Sectoral Report for Industrial Processes . Emissions of
HFCs, PFCs and SF6 ............................................................................................................ 43.44
Table 2(II).C, E Metal Production; Production of Halocarbons and SF6 ............................. 45
Table 2(II).F Consumption of Halocarbons and SF6 ............................................................ 46.47

Solvent and Other Product Use
Table 3 Sectoral Report for Solvent and Other Product Use ............................................... 48
Table 3.A-D Sectoral Background Data for Solvent and Other Product Use ...................... 49

Agriculture
Table 4 Sectoral Report for Agriculture ............................................................................... 50.51
Sectoral Background Data for Agriculture
Table 4.A Enteric Fermentation ........................................................................................... 52
Table 4.B(a) CH4 Emissions from Manure Management ..................................................... 53
Table 4.B(b) N2O Emissions from Manure Management .................................................... 54
Table 4.C Rice Cultivation ................................................................................................... 55
Table 4.D Agricultural Soils ................................................................................................ 56
Table 4.E Prescribed Burning of Savannas .......................................................................... 57
Table 4.F Field Burning of Agricultural Residues ............................................................... 58

Land Use, Land-Use Change and Forestry
Table 5 Sectoral Report for Land Use, Land-Use Change and Forestry .............................. 59
Sectoral Background Data for Land Use, Land-Use Change and Forestry
Table 5.A Forest land............................................................................................................ 60
Table 5.B Cropland ............................................................................................................... 61
Table 5.C Grassland .............................................................................................................. 62
Table 5.D Wetlands............................................................................................................... 63
Table 5.E Settlements............................................................................................................ 64
Table 5.F Other land ............................................................................................................. 65
Table 5(I) Direct N2O emissions from N fertilization of Forest Land and Other.................. 66
Table 5(II) Non-CO2 emissions from drainage of soils and wetlands................................... 67
Table 5(III) N2O emissions from disturbance associated with land-use
conversion to cropland .......................................................................................................... 68
Table 5(IV) CO2 emissions from agricultural lime application ............................................ 69
Table 5(V) Biomass burning ................................................................................................. 70

Waste
Table 6 Sectoral Report for Waste ....................................................................................... 71
Sectoral Background Data for Waste
Table 6.A Solid Waste Disposal .......................................................................................... 72
Table 6.C Waste Incineration ............................................................................................... 72
Table 6.B Waste-water Handling ......................................................................................... 73

Summary Tables
Summary 1.A Summary Report for National Greenhouse Gas Inventories
(IPCC Table 7A) .................................................................................................................. 74.76
Summary 1.B Short Summary Report for National Greenhouse Gas Inventories
(IPCC Table 7B) .................................................................................................................. 77
Summary 2 Summary Report for CO2 Equivalent Emissions .............................................. 78
Summary 3 Summary Report for Methods and Emission Factors Used .............................. 79.80

Other Tables
Table 7 Summary Overview for Key Categories ................................................................. 81
Table 8(a) Recalculation . Recalculated Data ..................................................................... 82.85
Table 8(b) Recalculation . Explanatory Information ........................................................... 86
Table 9(a) Completeness . Information on Notation Keys .................................................. 87
Table 9(b) Completeness . Information on Additional Greenhouse Gases ......................... 88
Table 10 Emissions Trends (CO2)......................................................................................... 89
Table 10 Emissions Trends (CH4)......................................................................................... 90
Table 10 Emissions Trends (N2O)......................................................................................... 91
Table 10 Emissions Trends (HFCs, PFCs and SF6) .............................................................. 92
Table 10 Emissions Trends (Summary) ................................................................................ 93

Explanatory note:
In order to avoid changes to the layout of the complex tables of the common reporting format, the tables have not been translated. The common reporting format is a standardized format to be used by Annex I Parties for electronic reporting of estimates of greenhouse gas emissions and removals and any other relevant information. Due to technical limitations, the layout of the printed version of the CRF in this document (e.g., size of tables and fonts) cannot be standardized. The list of tables in this document follows the order of tables in the electronic version of the CRF