Bookkeeping of Discharges and Relegated Sum under the Kyoto Convention.

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Review. Prologue to Kyoto Compliance ArchitectureRole of reporting, survey and consistence strategies in bookkeeping of discharges and doled out amountEligibility to take an interest in the Kyoto MechanismsAccounting before, amid and at end of responsibility periodLULUCF Accounting. . Part of reporting, survey and consistence systems in representing discharges and doled out sum.
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Bookkeeping of Emissions and Assigned Amount under the Kyoto Protocol Clare Breidenich UNFCCC Consultant

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Overview Introduction to Kyoto Compliance Architecture Role of reporting, audit and consistence strategies in bookkeeping of discharges and doled out sum Eligibility to take an interest in the Kyoto Mechanisms Accounting preceding, amid and at end of duty period LULUCF Accounting

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Role of reporting, survey and consistence methodology in representing emanations and relegated sum

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Reporting, audit and consistence techniques Enable foundation, suspension and reestablishment of instruments qualification Verify that Party is representing outflows and doled out sum accurately Result in authority information for consistence purposes Enable assurance of Parties\' consistence with Article 3.1 responsibility at end of duty period

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Review Tasks identified with bookkeeping Review inventories, and where fitting, prescribe use of alterations Review exchanges of Kyoto Protocol units and, where proper, suggest amendments Review usage of prerequisites identified with components qualification Raise inquiries of execution for thought by the Compliance Committee All QUIs identified with bookkeeping considered by Enforcement Branch

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Inventory Adjustments Intended to right issues for reason for representing discharges and doled out sum Recommended by ERT when stock fragmented or conflicting with IPCC great practice direction Party gave chance to right issue Applied with assent of Party or by Compliance Committee Always result in traditionalist assessment BY discharges lessened CP discharges increment Adjustments to CP inventories may have results for instruments qualification

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Eligibility to Participate in the Kyoto Mechanisms

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Kyoto Mechanisms qualification necessities Participation in Kyoto components reliant on consistence with particular methodological and reporting prerequisites: Party to the Kyoto Protocol Initial alloted sum built up National System set up National Registry set up Annual Inventory Annual data on appointed sum, and accounted effectively

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Eligibility Requirements by component Same six criteria apply, however outcomes contrast by instrument: Emissions exchanging: Must be in consistence with all prerequisites to exchange or procure units Joint Implementation: Track one: Must meet all necessities Track two: Must have national registry keeping in mind the end goal to issue and exchange ERUs CDM: Must meet all necessities so as to utilize CERs, tCERs and lCERs

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Inventory qualification prerequisite Decision 15/CMP.1 indicates that a Party will neglect to meet the yearly stock prerequisite if and just if: Inventory not submitted w/in 6 weeks of due date Omission of Annex A key source that records for 7% or a greater amount of yearly outflows Total conformity to Annex A sources in a year of the dedication time frame surpasses 7% of submitted discharges At any point in time, entirety of modification crosswise over years of the dedication time frame surpasses 20% contrasted with presented A changes is connected in three continuous years to key source that records for 2% or a greater amount of Annex A discharges

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Reporting prerequisites for qualification National Inventory Initial report, Annual reports starting in 2007 All years from BY to latest inside 6 weeks of due date All areas (Annex An and Convention LULUCF Tables) No exclusions of Annex A wellsprings of 7% or all the more Beginning in 2010 Submission of KP LULUCF Magnitude of changes for Annex A discharges apply Annual AA data beginning year after first exchange or obtaining of Kyoto Protocol units If move in 2008, report in 2009

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Normal result of reporting, audit & consistence methods Automatically qualified 16 months after accommodation of introductory report, unless Enforcement Branch decides at a prior date that Party neglects to meet one or a greater amount of the necessities Party stays qualified until and unless Enforcement Branch suspends qualification If suspended, Party can ask for restoration Directly to Compliance Committee Through the Review Process (sped up audit methodology) Process for setting up qualification

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Accounting some time recently, amid and after duty period

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Initial Accounting Submission and audit of beginning report prompts Establishment of starting doled out sum in huge amounts of CO2 eq Determination of Party\'s qualification to partake in each of the Kyoto instruments Recording of parameters for LULUCF bookkeeping Possible acclimations to BY emanations, and subsequent diminishment in introductory doled out sum Following survey & determination of any QUIs by consistence panel, information recorded in CAD and gave to ITL Registry can now issue AAUs If qualified, can start exchanging and gaining Kyoto Protocol units

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Annual Accounting 2007 – 2009 Submission of yearly report deliberate under Kyoto, yet… required for full qualification to take an interest in the Kyoto Mechanisms Convention stock AA data, when material Inventories not subject to change amid this period Party\'s property of Kyoto Protocol units recorded every year in CAD, after audit & determination of QUIs Compliance with systems qualification prerequisites redesigned as vital and gave to ITL Eligible Parties proceed to exchange and secure units

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Reporting of doled out sum data Decision 15/CMP.1 requires data on its total possessions and exchanges of Kyoto Protocol units in its yearly report. start presenting this data the year after it first exchanges or obtains units (most likely in 2009) Decision 14/CMP.1 received Standard Electronic Format (SEF) for reporting Kyoto Protocol units Information from national registry Summary of property and exchanges of Kyoto Protocol units for past timetable year

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SEF Tables Aggregate possessions of Kyoto Protocol units toward the starting and end of the past schedule year by unit sort and record sort. Synopsis of exchanges Internal exchanges (issuance, cancelation, retirement, and so forth.) Transfer to and acquisitions from different registries Expiration and substitution of tCERs and lCERs Cumulative augmentations to and subtractions from appointed add up to date

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Example SEF Table

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Annual Accounting 2010 – 2013 Annual reports obligatory : Convention stock + KP LULUCF Accounting for every year chose LULUCF exercises SEF data Changes in national frameworks and registries (3.14 information required, yet not significant for bookkeeping) Adjustments May be connected for Annex An emanations May be connected for every year accounted LULUCF exercises

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Annual Accounting 2010 – 2013 Information recorded yearly in CAD: Annex An outflows & any modification connected For every year accounted LULUCF exercises, Net discharges/evacuations and any alterations connected Accounting amount Holdings and exchanges of Kyoto Protocol units Compliance with systems qualification prerequisites redesigned as vital Registry must issue or scratch off units for yearly accounted LULUCF exercises every year Eligible Parties proceed to exchange and secure units

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Annual Accounting 2014 Annual Report Final stock information for responsibility period (Last opportunity to recalculate discharges & expulsions) Accounting for CP-accounted LULUCF exercises Information recorded in CAD Total Annex An outflows for duty period Indicates all out amount of units to be resigned Final bookkeeping amount for each of the 3.3 and 3.4 exercises (yearly and CP bookkeeping)

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Annual Accounting 2014 After survey and consistence strategies complete for all Parties, \'valid up period\' starts Exact date to be dictated by COP/MOP choice Registry must attempt last exchanges of Kyoto Protocol units Transfers & acquisitions of KP Units All issuance/cancelation for CP-chose LULUCF exercises Retirement of adequate units to cover absolute Annex A discharges

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2015 Accounting True-up period report AA data for 2014 logbook year + valid up period in 2015 All units resigned for responsibility period All units that Party wishes to \'continue\' to next duty period Review assignments Total Annex A discharges ≤ resigned units? Check units accessible for persist Compliance assurance: Deduction of units at 1.3:1 for overabundance outflows Suspension of exchange rights for resistance Following survey and consistence systems Registry can start extend of legitimate units Any Party found in rebelliousness must wipe out units from 2 nd duty period accounts

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Summary of Information required in Annual Reports

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Accounting for LULUCF Activities under Articles 3.3 and 3.4

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General way to deal with LULUCF Accounting recurrence for each 3.3 movement and each chose 3.4 action showed in Party\'s underlying report For every year chose exercises, Party must issue or drop units comparing to net expulsions or net discharges from that action taking after audit and consistence strategies in each of years 2010 – 2014 For responsibility period chose exercises, Party must issue or cross out units relating to net evacuations or net emanations over the whole responsibility time frame taking after audit and consistence methods in 2014 just Parties report Emissions and evacuations (in KP CRF tables) reported every year, paying little heed to bookkeeping recurrence for the action Calculation of the \'bookkeeping amount\' just when action is accounted

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The Accounting Quantity for LULUCF exercises Represents the aggregate commitment to issue or wipe out units to date for a given CP year A negative AQ demonstrates total net expulsions  issuance of RMUs A positive AQ shows c

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