Annex IIIa Adjustment of linear reduction factor in accordance with Article 30c(2)

1. If the average emissions reported under Chapter IVa for the years 2024 to 2026 are more than 2 % higher compared to the value of the 2025 quantity defined in accordance with Article 30c(1), and if those differences are not due to the difference of less than 5 % between the emissions reported under Chapter IVa and the inventory data of 2025 Union greenhouse gas emissions from UNFCCC source categories for the sectors covered under Chapter IVa, the linear reduction factor shall be calculated by adjusting the linear reduction factor referred to in Article 30c(1).

2. The adjusted linear reduction factor in accordance with point 1 shall be determined as follows:

LRF_adj = 100%* [MRV_[2024-2026] – (ESR_[2024] - 6* LRF[₂₀₂₄]* ESR_[2024]) ]/ (5* MRV_[2024-2026]), where,

LRF_adj is the adjusted linear reduction factor;

MRV_[2024-2026] is the average of verified emissions under Chapter IVa for the years 2024 to 2026;

ESR_[2024] is the value of 2024 emissions defined in accordance with Article 30c(1)

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