ANNEX I Elements of the certification methodologies referred to in Article 8

(a)

the type of activity and a description of the practices and processes covered, including the activity period and monitoring period;

(b)

rules for identifying all carbon removal sinks and greenhouse gas emission sources within the meaning of Article 4(1), (2) and (5);

(c)

rules for calculating the baseline referred to in Article 4(1), point (a), in Article 4(2), point (a)(i), in Article 4(2), points (b)(i) and (iii), or in Article 4(5), point (a);

(d)

rules for calculating the total carbon removals referred to in Article 4(1), point (b), in Article 4(2), point (a)(ii), or in Article 4(5), point (b);

(e)

rules for calculating LULUCF soil emissions referred to in Article 4(2), point (b)(ii);

(f)

rules for calculating agricultural soil emissions referred to in Article 4(2), point (b)(iv);

(g)

rules for calculating GHGassociated emissions referred to in Article 4(1), point (c), in Article 4(2), point (a)(iii), in Article 4(2), point (b)(v) or in Article 4(5), point (c);

(h)

rules for updating the standardised baseline referred to in Article 4(9), and for updating the activity-specific baseline referred to in Article 4(11);

(i)

rules to account for uncertainties in a conservative manner in the quantification of permanent carbon removals, temporary carbon removals through carbon farming and carbon storage in products, and soil emission reductions referred to in Article 4(12);

(j)

rules to carry out the specific additionality tests referred to in Article 5(2);

(k)

monitoring rules and rules on the mitigation of any identified risks of reversal of the stored carbon referred to in Article 6(2), point (a);

(l)

rules on appropriate liability mechanisms referred to in Article 6(2), point (b), and Article 6(4), including rules on the risk of failure of the relevant liability mechanism;

(m)

rules for implementing the requirement referred to in Article 6(5);

(n)

rules on the monitoring of soil emission reductions referred to in Article 6(6);

(o)

rules on the minimum sustainability requirements referred to in Article 7(3);

(p)

rules on the monitoring and reporting of the co-benefits referred to in Article 7(4).