Annex GENERAL EXPLANATIONS

Unless otherwise stated in the reporting sections of this Annex, the reported data shall cover the activities of the undertaking during the calendar year for which the report is submitted.

The units of measurement, the gases covered, the level of detail and an indication of the year in which activities are to be reported for the first time are specified separately in each reporting section.

The general format of the reporting tool is set out in the following reporting sections. The numbering of the sections presented below has no relevance with the numbering of Regulation (EU) No 517/2014 or the electronic reporting tool, but is used in the formulas for the automatic calculation of certain values.