4. The reports provided for in this Article shall cover the last available calendar year period and include at least the following information:
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(a)
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type and location of the emission sources;
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(b)
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detailed data for each type of emission source, reported in tonnes of methane and in tonnes of CO2 equivalent, using global warming potentials as defined in the Sixth Assessment Report of the Intergovernmental Panel on Climate Change (IPCC);
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(c)
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detailed information on the quantification methodologies;
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(d)
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all methane emissions for operated assets;
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(e)
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share of ownership and methane emissions from non-operated assets multiplied by the share of ownership;
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(f)
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a list of the entities with operational control of the non-operated assets.
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The Commission shall, by means of implementing acts, lay down a reporting template for the reports provided for in this Article, taking into account the national inventory reports already in place and the latest technical guidance documents and reporting templates of the OGMP. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 35(2).
Until the adoption of the relevant implementing acts, operators and undertakings shall use the technical guidance documents and reporting templates for upstream and mid- and downstream operations, as applicable, of the OGMP 2.0.