2. A carbon farming activity shall provide a temporary net carbon removal benefit or a net soil emission reduction benefit, which shall be quantified using the following formulas:
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(a)
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temporary net carbon removal benefit = CRbaseline – CRtotal – GHGassociated > 0,
where:
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(i)
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CRbaseline is the amount of carbon removals under the baseline;
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(ii)
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CRtotal is the total amount of carbon removals of the activity;
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(iii)
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GHGassociated is the increase in direct and indirect greenhouse gas emissions over the entire lifecycle of the activity which are attributable to its implementation, including indirect land use change, calculated, where applicable, in accordance with the protocols set forth in the 2006 IPCC Guidelines for National Greenhouse Gas Inventories and any further refinement to these 2006 IPCC Guidelines;
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(b)
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net soil emission reduction benefit = LSEbaseline – LSEtotal + ASEbaseline – ASEtotal – GHGassociated > 0,
where:
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(i)
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LSEbaseline is the amount of LULUCF soil emissions under the baseline;
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(ii)
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LSEtotal is the total amount of LULUCF soil emissions of the activity;
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(iii)
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ASEbaseline is the amount of agricultural soil emissions under the baseline;
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(iv)
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ASEtotal is the total amount of agricultural soil emissions of the activity;
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(v)
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GHGassociated is the increase in direct and indirect greenhouse gas emissions over the entire lifecycle of the activity which are attributable to its implementation, including indirect land use change, calculated, where applicable, in accordance with the protocols set forth in the 2006 IPCC Guidelines for National Greenhouse Gas Inventories and any further refinement to these 2006 IPCC Guidelines.
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The scope of the quantities referred to in CRbaseline and CRtotal corresponds to the net greenhouse gas removals included in the scope of Regulation (EU) 2018/841.
The scope of the quantities referred to in LSEbaseline and LSEtotal corresponds to the net greenhouse gas emissions from biogenic carbon pools as listed in Section B, points (e) and (f), of Annex I to Regulation (EU) 2018/841.
The scope of the quantities referred to in ASEbaseline and ASEtotal corresponds to the emissions from the IPCC source category of agriculture, subcategory of 3.D agricultural soils.