Explanatory Memorandum to COM(2016)618 - Report to facilitate the calculation of the assigned amount of the EU and Iceland pursuant the Kyoto Protocol for the second commitment period

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EUROPEAN COMMISSION

1.

Brussels, 23.9.2016


COM(2016) 618 final

REPORT FROM THE COMMISSION

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

{SWD(2016) 316 final}


1. Introduction

This report and the accompanying Staff Working Document constitute the report to facilitate the calculation of the assigned amount of the European Union (EU), and the report to facilitate the calculation of the joint assigned amount of the Union, its Member States and Iceland pursuant to Article 3(7bis), (8) and (8bis) of the Kyoto Protocol for the second commitment period and to demonstrate the capacity of the EU, its Member States and Iceland to account for their emissions and assigned amount in accordance with decision 2/CMP.8 of the Conference of the Parties serving as the meeting of the Parties to the Kyoto Protocol, as required under Article 3(2) of Council Decision (EU) 2015/1339 1 . They will be transmitted to the Secretariat of the United Nations Framework Convention on Climate Change (UNFCCC).

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

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

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

3. Identification of base years for the second commitment period

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


2.

Table 1 Choice of base years for different greenhouse gases for the EU Member States and Iceland for the second commitment period under the Kyoto Protocol


Member StateBase year for CO2, CH4 and N2OBase year for HFCs, PFCs
and SF6
Base year for NF3
Austria199019902000
Belgium199019951995
Bulgaria198819951995
Croatia199019902000
Cyprus199019951995
Czech Republic199019951995
Denmark199019951995
Estonia199019951995
Finland199019951995
France199019901995
Germany199019951995
Greece199019952000
Hungary1985-198719951995
Ireland199019951995
Italy199019901995
Latvia199019951995
Lithuania199019951995
Luxembourg199019951995
Malta199019901995
Netherlands199019951995
Poland198819952000
Portugal199019952000
Romania198919892000
Slovakia199019902000
Slovenia198619951995
Spain199019951995
Sweden199019951995
United Kingdom199019951995
Iceland199019901995

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

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

Article 4 of the Kyoto Protocol requires parties that agree to fulfil their commitments under Article 3 of the Kyoto Protocol jointly to set out in the relevant joint fulfilment agreement the respective emission level allocated to each of the parties. Council Decision (EU) 2015/1339 sets out the terms of the joint fulfilment agreement as well as the respective emission levels of each Party to that agreement. The Agreement between the EU, its Member States and Iceland, concerning Iceland's participation in the joint fulfilment of commitments by the EU, its Member States and Iceland for the second commitment period of the Kyoto Protocol sets out the terms governing Iceland's participation. 2 The emission levels define the Member States’ and Iceland’s assigned amounts for the second commitment period. These emission levels have been determined on the basis of the existing Union legislation for the period 2013-2020 under the ‘Climate and Energy package’ 3 .

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

The joint assigned amount of the EU, its Member States and Iceland for the second commitment period of the Kyoto Protocol is equal to the percentage inscribed for the Union, its Member States and Iceland in the third column of Annex B to the Kyoto Protocol as replaced by the Doha Amendment (80 %) of its base year emissions multiplied by eight. The joint assigned amount resulting from this calculation is
37 625 402 324 tonnes of CO2eq.

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

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

3.

Table 2 Assigned amounts of the Member States and Iceland (taking into account Article 3, paragraph 7bis of the Kyoto Protocol)


Member Statet CO2 eq.
Austria405 712 317
Belgium584 228 513
Bulgaria222 945 983
Croatia162 271 086
Cyprus47 450 128
Czech Republic520 515 203
Denmark269 363 657
Estonia51 056 976
Finland240 544 599
France3 014 714 832
Germany3 592 699 888
Greece480 791 166
Hungary434 486 280
Ireland343 520 594
Italy2 410 291 421
Latvia76 633 439
Lithuania113 600 821
Luxembourg72 191 526
Malta9 299 769
Netherlands924 777 902
Poland1 583 938 824
Portugal429 581 969
Romania656 059 490
Slovakia202 268 939
Slovenia99 425 782
Spain1 766 877 232
Sweden315 554 578
United Kingdom2 744 937 332
Iceland15 327 217


6. Calculation of the commitment period reserve in accordance with Decision 11/CMP.1

For the purposes of the joint fulfilment, the commitment period reserve applies to the EU, its Member States and Iceland individually. Table 3 provides the commitment period reserves calculated for the European Union, its Member States and Iceland.

4.

Table 3 Commitment period reserves for the European Union, Member States and Iceland


CountryCommitment period reserve

[t CO2eq]
European Union21 777 272 968
Austria365 141 085
Belgium525 805 662
Bulgaria200 651 385
Croatia146 043 977
Cyprus42 705 115
Czech Republic468 463 683
Denmark242 427 291
Estonia45 951 278
Finland216 490 139
France2 713 243 349
Germany3 233 429 899
Greece432 712 049
Hungary391 037 652
Ireland309 168 535
Italy2 169 262 279
Latvia68 970 095
Lithuania102 240 739
Luxembourg64 972 374
Malta8 369 792
Netherlands832 300 112
Poland1 425 544 942
Portugal386 623 772
Romania590 453 541
Slovakia182 042 045
Slovenia89 483 204
Spain1 590 189 509
Sweden283 999 120
United Kingdom2 470 443 599
Iceland13 794 495

7. Identification of the selection of single minimum values for tree crown cover, land area and tree height for use in accounting under Article 3(3) and (4)

Member States have selected threshold values for the forest definition for reporting on the activities afforestation, reforestation and deforestation under Article 3(3) and forest management, if elected under Article 3(4) of the Kyoto Protocol for the first commitment period. As the EU aggregates Member States’ information, the same values are used as those elected by Member States for the required single minimum values for tree crown cover, land area and tree height in accordance with the forest definition used for reporting to the FAO.

Table 4 - Member States’ and Iceland`s selection of threshold values for the forest definition for reporting under Article 3(3) and (4)

Member StateMinimum value for tree crown coverMinimum tree heightMinimum area for forest land area
Austria30 %2 m0.05 ha
Belgium20 %5 m0.5 ha
Bulgaria10 %5 m0.1 ha
Croatia10 %2 m0.1 ha
Cyprus10 %5 m0.3 ha
Czech Republic30 %2 m0.05 ha
Denmark10 %5 m0.5 ha
Estonia30%2 m0.5 ha
Finland10 %5 m0.5 ha
France10 %5 m0.5 ha
Germany10 %5 m0.1 ha
Greece25 %2 m0.3 ha
Hungary30 %5 m0.5 ha
Ireland20 %5 m0.1 ha
Italy10 %5 m0.5 ha
Latvia20 %5 m0.1 ha
Lithuania30 %5 m0.1 ha
Luxembourg10 %5 m0.5 ha
Malta30 %5 m1 ha
Netherlands20 %5 m0.5 ha
Poland10 %2 m0.1 ha
Portugal10 %5 m1 ha
Romania10 %5 m0.25 ha
Slovakia20 %5 m0.3 ha
Slovenia30 %2 m0.25 ha
Spain20 %3 m1 ha
Sweden10 %5 m0.5 ha
United Kingdom20 %2 m0.1 ha
Iceland10 %2 m0.5 ha

8. Election of activities under Article 3(4), for inclusion in the accounting for the second commitment period

Table 5 presents an overview of the Member States’ and Iceland´s elections of activities under Article 3(4) as reported in their reports to facilitate the calculation of the assigned amount for the second commitment period.

Table 5 Overview of Member States’ and Iceland’s election of LULUCF activities under Article 3(4) of the Kyoto Protocol

Member StateCropland managementGrazing land managementRevegetationWetland Drainage and rewetting
AustriaNot electedNot electedNot electedNot elected
BelgiumNot electedNot electedNot electedNot elected
BulgariaNot electedNot electedNot electedNot elected
CroatiaNot electedNot electedNot electedNot elected
CyprusNot electedNot electedNot electedNot elected
Czech RepublicNot electedNot electedNot electedNot elected
DenmarkElectedElectedNot electedNot elected
EstoniaNot electedNot electedNot electedNot elected
FinlandNot electedNot electedNot electedNot elected
FranceNot electedNot electedNot electedNot elected
GermanyElectedElectedNot electedNot elected
GreeceNot electedNot electedNot electedNot elected
HungaryNot electedNot electedNot electedNot elected
IrelandElectedElectedNot electedNot elected
ItalyElectedElectedNot electedNot elected
LatviaNot electedNot electedNot electedNot elected
LithuaniaNot electedNot electedNot electedNot elected
LuxembourgNot electedNot electedNot electedNot elected
MaltaNot electedNot electedNot electedNot elected
NetherlandsNot electedNot electedNot electedNot elected
PolandNot electedNot electedNot electedNot elected
PortugalElectedElectedNot electedNot elected
RomaniaNot electedNot electedElectedNot elected
SlovakiaNot electedNot electedNot electedNot elected
SloveniaNot electedNot electedNot electedNot elected
SpainElectedNot electedNot electedNot elected
SwedenNot electedNot electedNot electedNot elected
United KingdomElectedElectedNot electedElected
IcelandNot electedNot electedElectedNot elected


9. Identification of the frequency of accounting for activities under Article 3(3) and (4)

Member States and Iceland identify the accounting frequency for the activities under Article 3(3) and (4) in their respective reports to facilitate the calculation of the assigned amount. All Member States chose to account at the end of the commitment period, except for Denmark and Hungary, which chose to account annually.

10. Forest Management Reference Levels as inscribed in the appendix to the annex to decision 2/CMP.7

Paragraph 1(i) of Annex I to Decision 2/CMP.8 requires reporting of the forest management level and any technical corrections as contained in the inventory report. EU Member States and Iceland reported this information in their reports to facilitate the calculation of the assigned amount of and in their most recent greenhouse gas inventories.

11. Information on how emissions from harvested wood products originating from forests prior to the start of the second commitment period have been calculated in the reference level in accordance with decision 2/CMP.7 annex, paragraph 16

Information on how emissions from harvested wood products originating from forests prior to the start of the second commitment period have been calculated in the reference level in accordance with decision 2/CMP.7, annex, paragraph 16 is provided in the reports to facilitate the calculation of the assigned amount submitted by EU Member States and Iceland and in their most recent inventory submissions.

12. Accounting for natural disturbances

An overview on the decisions of Member States whether they intend to use the provisions to exclude emissions from natural disturbances is provided below.

5.

Table 6 Information on the use of the provision to exclude emissions from natural disturbances


CountriesAfforestation/Reforestation

Forest Management
AustriaNoYes
BelgiumNoYes
BulgariaYesYes
CroatiaYesYes
CyprusNoYes
Czech RepublicNoNo
DenmarkNoNo
EstoniaNoYes
FinlandNoYes
FranceYesYes
GermanyNoNo
GreeceYesYes
HungaryNoNo
IrelandYesYes
ItalyYesYes
LatviaNoNo
LithuaniaNoNo
LuxembourgYesYes
MaltaYesYes
NetherlandsYesYes
PolandNoNo
PortugalYesYes
RomaniaYesYes
SlovakiaNoNo
SloveniaNoNo
SpainYesYes
SwedenYesYes
United KingdomYesYes
IcelandYesYes

13. Description of the national system

The European Union already had a quantified emission limitation and reduction target in the first commitment period and provided a description of its national system in the report to calculate the assigned amount of the first commitment period. Subsequently, any changes that occurred to the EU national system were reported as part of the annual supplementary information under Article 7 of the Kyoto Protocol and included in the national inventory report.

The institutions which were part of the EU inventory system and responsible for the EU inventory preparation during the first commitment period remain the same at the start of the second commitment period. The Directorate-General for Climate Action (DG CLIMA) of the European Commission has overall responsibility for the inventory of the EU while each Member State is responsible for the preparation of its own inventory which is the basic input for the inventory of the EU. DG CLIMA is supported in the establishment of the inventory by the following main institutions: the European Environment Agency (EEA) and its European Topic Centre on Air Pollution and Climate Change Mitigation (ETC/ACM) as well as the following other Directorates General of the European Commission: Eurostat and the Joint Research Centre (JRC).

14. Description of the national registry

For the purpose of meeting their obligations as Parties to the Kyoto Protocol and under Article 10 of Regulation (EU) No 525/2013 4 ("Monitoring Mechanism Regulation"), each Member State and the EU operate a Kyoto Protocol national registry. In accordance with Decisions 13/CMP.l and 24/CP.8 the Member States and the Union operate their national registries in a consolidated manner.


(1) Council Decision (EU) 2015/1339 of 13 July 2015 on the conclusion, on behalf of the European Union, of the Doha Amendment to the Kyoto Protocol to the United Nations Framework Convention on Climate Change and the joint fulfilment of commitments thereunder, OJ L 207, 4.8.2015. p. 1-14.
(2) OJ L 207, 4.8.2015, p. 17
(3) Directive 2009/29/EC of the European Parliament and of the Council amending Directive 2003/87/EC so as to improve and extend the greenhouse gas emission allowance trading scheme of the Community and Decision No 406/2009/EC of the European Parliament and of the Council of 23 April 2009 on the effort of Member States to reduce their greenhouse gas emissions to meet the Community’s greenhouse gas emission reduction commitments up to 2020, OJ L 140, 5.6. 2009.
(4) Regulation (EU) No 525/2013 of the European Parliament and of the Council of 21 May 2013 on a mechanism for monitoring and reporting greenhouse gas emissions and for reporting other information at national and Union level relevant to climate change and repealing Decision No 280/2004/EC; OJ L 165, 18.6.2013, p.13