2. Member States shall establish soil units which together cover their entire territory, for the purposes of designing monitoring and of reporting with regard to soil health within a given margin of error within the soil unit concerned, taking into account:
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(a)
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the geographical extent of soil districts as established pursuant to paragraph 1;
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(b)
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the soil type as defined in the map of the soil regions of the European Union and Adjacent Countries 1:5 000 000, published by the Federal Institute of Geosciences and Natural Resources (BGR), in partnership with the Joint Research Centre (JRC);
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(c)
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the land use categories, excluding water bodies, as referred to in Regulation (EU) 2018/841.
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