(d)

evidence that the adjustment is consistent with one or several of the following three circumstances. Reference can be made, as appropriate, to relevant previous adjustments: in the case of new emission source categories: evidence that the new emission source category is acknowledged in scientific literature and/or the EMEP/EEA Guidebook; evidence that this source category was not included in the relevant historic national emission inventory at the time when the emission reduction commitment was set; evidence that emissions from a new source category contribute to a Member State being unable to meet its emission reduction commitments, supported by a detailed description of the methodology, data and emission factors used to arrive at that conclusion; in the case of significantly different emission factors used for determining emissions from specific source categories: a description of the original emission factors, including a detailed description of the scientific basis upon which the emission factor was derived; evidence that the original emission factors were used for determining the emission reductions at the time when they were set; a description of the updated emission factors, including detailed information on the scientific basis upon which the emission factor was derived; a comparison of emission estimates made using the original and the updated emission factors, demonstrating that the change in emission factors contributes to a Member State being unable to meet its reduction commitments; the rationale for deciding whether the changes in emission factors are significant; in the case of significantly different methodologies used for determining emissions from specific source categories: a description of the original methodology used, including detailed information on the scientific basis upon which the emission factor was derived; evidence that the original methodology was used for determining the emission reductions at the time when they were set; a description of the updated methodology used, including a detailed description of the scientific basis or reference upon which it has been derived; a comparison of emission estimates made using the original and updated methodologies demonstrating that the change in methodology contributes to a Member State being unable to meet its reduction commitment; the rationale for deciding whether the change in methodology is significant.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-29 · Text as adopted (Official Journal); later amendments are not incorporated in this text.