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2.

Text with EEA relevance.

The comprehensive review referred to in paragraph 1 shall include: checks to verify the transparency, accuracy, consistency, comparability and completeness of information submitted; checks to identify cases where inventory data are prepared in a manner which is inconsistent with UNFCCC guidance documentation or Union rules; checks to identify cases where LULUCF accounting is carried out in a manner which is inconsistent with UNFCCC guidance documentation or Union rules, and where appropriate, calculating the resulting technical corrections necessary, in consultation with the Member States.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.