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verifiable information that indicates that the pool is not a source.<br />

(4) Use of IPCC good practice guidance<br />

According to the JI guidelines, JI projects aimed at enhancing removals shall conform to definitions,<br />

accounting rules, modalities and guidelines under Article 3, paragraphs 3 and 4, of the Kyoto<br />

Protocol. Decision 16/CMP.1, paragraph 2, states that good practice guidance, and methods to<br />

estimate, measure, monitor and report changes in carbon stocks and GHG emissions and removals<br />

resulting from LULUCF activities, as developed by the Intergovernmental Panel on Climate Change<br />

(IPCC), shall be applied by Parties, if decided in accordance with relevant decisions of the COP/MOP.<br />

According to decision 17/CMP.1, paragraph 1, Parties included in Annex I to the Convention that have<br />

ratified the Kyoto Protocol shall apply for the first commitment period the good practice guidance<br />

for LULUCF, as developed by the IPCC [Guidelines for Users of the JI LULUCF PDD Form Version 02<br />

(JISC06), Page 10].<br />

(5) Project boundary<br />

According to the Guidance on criteria for baseline setting and monitoring (Version 01), in the case of<br />

a JI LULUCF project, the project boundary shall:<br />

(a) Geographically delineate the JI LULUCF project under the control of the project participants. A<br />

JI LULUCF project may contain more than one discrete area of land. In this case:<br />

• Each discrete area of land should have a unique geographical identification;<br />

• The boundary should be defined for each discrete area and should not include the areas in<br />

between these discrete areas of land;<br />

(b) Encompass all GHG emissions and removals which are:<br />

• Under the control of the project participants;<br />

• Reasonably attributable to the project; and<br />

• Significant;<br />

(c) Account for all changes in the following carbon pools: above-ground biomass, below-ground<br />

biomass, litter, dead wood, and soil organic carbon. Project participants may choose not to<br />

account for one or more carbon pools if they provide transparent and verifiable information<br />

that indicates that the pool is not a source;<br />

(d) Be defined on the basis of a case-by-case assessment with regard to the criteria referred to<br />

in subparagraph (b) above. If a CDM-AM is used the project boundary shall be defined in line<br />

with the approved methodology.<br />

[JISC04, Annex 6, para. 12]<br />

(6) Leakage<br />

Leakage is the net change of GHG emissions and/or removals which occurs outside the project<br />

boundary, and that can be measured and is directly attributable to the JI project. In the case of JI<br />

LULUCF projects, only the increased GHG emissions and/or reduced removals outside the project<br />

boundary shall be taken into account [JISC04, Annex 6, para. 14].<br />

(7) Permanence<br />

Whereas tCERs and lCERs have been created to cope with non-permanence under the CDM, the<br />

credits issued from JI LULUCF projects are called ERUs, same as credits from GHG emission reduction<br />

JI projects. However, there are following differences from ERUs generated from GHG emission<br />

reduction JI projects:<br />

(a) ERUs are issued by each Party by converting assigned amount units (AAUs) 17 or removal units<br />

17 Total amount of AAUs of an Annex I Party is calculated from its base year emissions and emission reduction target<br />

81

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