Determination and reporting guidance
Article 2
1. Member States shall determine the information reported pursuant to Article 3(1) of Decision No 280/2004/EC in accordance with: (a) the revised 1996 Intergovernmental Panel on Climate Change (IPCC) guidelines for national greenhouse gas inventories, hereinafter referred to as ‘the revised 1996 IPCC guidelines for national greenhouse gas inventories’; (b) the IPCC good practice guidance and uncertainty management in national greenhouse gas inventories, hereinafter referred to as ‘the IPCC good practice guidance’; (c) the IPCC good practice guidance for land use, land-use change and forestry (LULUCF), hereinafter referred to as ‘the IPCC good practice guidance for LULUCF’. 2. Member States shall report the information reported pursuant to Article 3(1) of Decision No 280/2004/EC to the Commission with a copy to the European Environment Agency in accordance with: (a) 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, hereinafter referred to as ‘the UNFCCC reporting guidelines for annual inventories’; (b) the guidelines for the preparation of the information required under Article 7 of the Kyoto Protocol, hereinafter referred to as ‘the guidelines under Article 7 of the Kyoto Protocol’. 3. The complete national inventory report referred to in Article 3(1) second subparagraph of Decision No 280/2004/EC, shall be drafted using the national inventory report structure set out in the UNFCCC reporting guidelines for annual inventories.