2. By way of derogation from paragraph 1, Member States that notify to the Commission evidence of the existence on their territory or under their jurisdiction of 40 000 or more recorded inactive wells, temporarily plugged wells and permanently plugged and abandoned wells combined may adopt a plan for completing the inventory referred to in paragraph 1 and the quantification of methane emissions or the demonstration that there are no methane emissions, as applicable, in relation to those wells, including at least the elements set out in Part 1 of Annex V, and make it publicly available, provided that:
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(a)
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by 5 August 2025, at least 20 % of those wells are included in the inventory with priority being given to inactive wells and temporary plugged wells;
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(b)
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by 5 August 2026, at least 40 % of those wells are included in the inventory;
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(c)
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every 12 months after 5 August 2026, at least an additional 15 % of those wells are included in the inventory;
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(d)
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all wells are included into the inventory by 5 August 2030.
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That plan shall be subject to approval of the competent authorities.