(iii)

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.