DRAFT TEXT

on

SBSTA 60 agenda item 13(a)

Matters relating to Article 6 of the Paris Agreement
Guidance on cooperative approaches referred to in Article 6, paragraph 2, of the Paris
Agreement and in decision 2/CMA.3

Version 12/6/2024 11:00

Draft decision -/CMA.6

Matters relating to cooperative approaches referred to in Article

6, paragraph 2, of the Paris Agreement
The Conference of the Parties serving as the meeting of the Parties to the Paris
Agreement,
Recalling decision 2/CMA.3 and its annex,
Also recalling decision 6/CMA.4 and its annexes,

I. Scope and definition of a cooperative approach

Option 1
1. Decides that a cooperative approach, as referred to in Article1 6, paragraph 2, is:
(a) The voluntary participation of a Party and/or Parties in a cooperative approach
in respect of a mutually agreed scope of activities and the international transfer of mitigation
outcomes that are consistent with the requirements of relevant CMA decisions relating to
Article 6, paragraph 2;
(b) The relationship of the cooperative approach with any underlying
mechanism(s) or framework(s) or approaches that are consistent with the relevant CMA
decisions;
Option 2
2. Decides that a cooperative approach is the voluntary participation of a Party and/or
Parties incorporated with respect to cooperation, as mutually agreed, in implementing their
nationally determined contributions and allow for ambition in their mitigation and adaptation
action and to support sustainable development and environmental integrity and to do the
fairness transfer and use the internationally transferred mitigation outcomes that are
consistent with requirements of relevance and a decision relating to the Article 6, paragraph
2;
Option 3: {No text required}

II. Authorization

A. Process and timing of authorization

3. Reaffirms that the authorization is a national prerogative of the first transferring Party;

1 Articles referred to in this decision are Articles of the Paris Agreement.

SBSTA 60 – agenda item 13(a)

Option 1
4. Notes that the participating Party arrangements for authorizing the use of
internationally transferred mitigation outcomes referred to in decision 2/CMA.3, annex,
paragraph 4(c), [may] [shall] involve a single process [and/or result in [a consolidated] [an]
authorization] that addresses, [inter alia and as appropriate, the information in paragraphs 8
and 9 below] [all elements referred to in decision 2/CMA.3, annex, paragraph 18];
5. [Also] notes that the participating Party arrangements for authorizing the use of
internationally transferred mitigation outcomes referred to in decision 2/CMA.3, annex,
paragraph 4(c), may involve a sequential process and[/or] result in separate authorizations
that collectively address, [inter alia and as appropriate, the information in paragraphs 8 and
9 below] [all elements referred to in decision 2/CMA.3, annex, paragraph 18];
Option 2
6. Notes that the authorization of cooperative approaches, entities and internationally
transferred mitigation outcomes may be separate processes that may follow different
timelines;
{End of option}
Option 1
7. Clarifies that internationally transferred mitigation outcomes can only be first
transferred once they have been authorized in accordance with the arrangements described in
paragraphs 4-5 and/or 6 above under an authorized cooperative approach [and upon the
completion of the Article 6 technical expert review referred to in decision 2/CMA.3, annex,
chapter V, and decision 18/CMA.1, annex, chapter VII];
Option 2:{No text required}
{End of option}

B. Content of the authorization

8. Decides that [each] participating Parties [Party] shall include in the authorizations [of
the use of ITMOs from each cooperative approach] the following elements:
(a) [Unique identifier of the cooperative approach, as obtained from the
centralized accounting and reporting platform[, where available]];
(b) [Name(s) of the first-transferring] Participating Party [or Parties] [and/or
entities] [as per decision 2/CMA.3, annex, paragraph 20(b)];
(c) Date of authorization;
(d) [Definition of] [For the cooperative approach and if applicable, how the
participating Party specifies] ‘first transfer’ [by the authorizing Party for the cooperative
approach] [as (1) the authorization, (2) the issuance or (3) the use or cancellation of the
mitigation outcome, as per decision 2/CMA.3, annex, paragraph 2];
(e) Arrangements for authorizing [using participating Parties or] entities, [as
applicable];
(f) [Any applicable terms and conditions pertaining to changes to the
authorization, as well as a description of the process for effecting and transparently
communicating any changes];
(g) Arrangements for authorizing entities under the cooperative approach;
(h) [Information on how reversals [and leakage] are monitored and quantified, and
when they occur, how they are addressed in full, including what methodological approaches
are used to address reversals [and leakage] and how the responsibility for addressing reversals
[and leakage] is assigned, the duration and frequency of monitoring for reversals [and
leakage], and measures envisaged in case of failures in monitoring];

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Option 1
9. Encourages each participating Party to include, [at its discretion,] the following
[elements] [information] in the authorization(s)[, as appropriate,] for each cooperative
approach, as per decision 2/CMA.3, annex, paragraph 18(g–i):
{Information about the cooperative approach}
(a) Name and [parameters] [description] of the cooperative approach [as per
decision 2/CMA.3, annex, paragraphs 18(g) and 20(b)];
(b) Type of carbon market instrument that will be used;
(c) Duration of the cooperative approach [as per decision 2/CMA.3, annex,
paragraph 18(g)];
(d) Sector(s) [as per decision 2/CMA.3, annex, paragraph 20(b)];
(e) Vintage(s) [of the underlying mitigation outcome] [as per decisions 2/CMA.3,
annex, paragraphs 20(b) and 23(j), and decision 6/CMA.4, annex I, paragraph 5(e)];
(f) [Activity(ies) and/or]Activity type(s) [as per decision 2/CMA.3, annex,
paragraph 20(b)];
(g) [Regulatory framework,] procedures[,] and [certification] standards [and/or
methodology(ies)] [applied in] [underpinning] the [implementation of the] cooperative
approach];
(h) Metrics and [units of] [methods for its] measurement [or conversion and the
greenhouse gases covered] [as per decision 2/CMA.3, annex, paragraph 22(c−d)];
(i) [Activity(ies) and/or]Activity type(s) [as per decision 2/CMA.3, annex,
paragraph 20(b)];
(j) [Arrangements for change and revocation of authorization of the cooperative
approach];
{Tracking arrangements}
(k) [Identification of the authorizing Party’s] Registry [or registries involved in]
[for the purpose of] tracking [that records internationally transferred mitigation outcomes]
[internationally transferred mitigation outcomes] [as per decision 2/CMA.3, annex, chapter
VI,] from the cooperative approach;
(l) [Identification of any other registries involved in the cooperative approach for
the purposes of tracking internationally transferred mitigation outcome, mitigation outcomes
and activities underpinning the cooperative approach, as applicable];
Scope and parameters of authorization
(m) Duration of authorization [as per decision 2/CMA.3, annex, paragraph 20(b)];
(n) [For the cooperative approach, the use(s) authorized by the participating Party
towards achievement of nationally determined contributions and/or for other international
mitigation purposes consistent with decision 2/CMA.3, annex, paragraph 1(d) and (f);]
(o) [For the cooperative approach, the name(s) of the authorized using
participating Party or Parties or entity or entities, as applicable;]
(p) [Authorized entities;]
{Contributions for adaptation and overall mitigation in global emissions}
(q) [Contribution of resources for adaptation [referred to in decision 2/CMA.3,
annex, chapter VII] [as per decision 2/CMA.3, annex, [paragraph 22(j) and chapter VII]
[paragraph 37]];
(r) [Contribution to overall mitigation in global emissions [referred to in decision
2/CMA.3, annex, chapter VII] as per decision 2/CMA.3, annex, [paragraph 22(k) and chapter
VII] [paragraph 39]];

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{Other information}
(s) Other information relevant to the authorization and[/or] cooperative approach,
[as per decision 2/CMA.3] [as per decision 3/CMA.3, annex, paragraph 42];
(t) [Information on how participation in each cooperative approach and all
cooperative approaches in which the Party participates combined contributes to the
implementation of its NDC and long-term low-emission development strategy, if it has
submitted one, and the long-term goals of the Paris Agreement];
(u) [Information on how the mitigation outcomes from each cooperative approach
are shared between the participating Parties involved];
{Elements of the initial report related to corresponding adjustments}
(v) [Specification of the indicators to which corresponding adjustments will be
applied];
(w) [The methods used for establishing the indicative trajectory, trajectories or
budgets and the resulting trajectory, trajectories or budget for each relevant indicator, where
applicable];
(x) [Information on how the method for applying corresponding adjustments
ensures that the implementation of the cooperative approach(es) do(es) not lead to a net
increase in emissions of participating Parties within and between NDC implementation
periods and that corresponding adjustments are representative of and consistent with
participating Parties’ NDC implementation and achievement];
{Elements of the initial report related to environmental integrity}
(y) [Information on which methodological approaches are used for quantifying the
mitigation outcomes derived from the cooperative approach];
(z) [Information on how uncertainties in the quantification of mitigation outcomes
are taken into account];
(aa) [Information on how any baseline or reference levels have been established,
including how it is ensured that the baseline or reference levels are conservative and below
‘business as usual’ emission projections, and information on what assumptions have been
made, taking into account uncertainty];
(bb) [Information on how policies such as relevant laws, regulations or targets have
been taken into account in establishing baselines or references levels];
(cc) [Information on how the cooperative approach facilitates the achievement of
the long-term goals of the Paris Agreement and avoids locking in emission levels,
technologies or practices that are inconsistent with achieving those goals];
(dd) [Information on how the risk of non-permanence is assessed under the
cooperative approach and minimized across more than one NDC period, including the
frequency and timing of risk assessments, the methodological approaches used, and what
types of risks are considered];
(ee) [Information on how the risks of non-permanence are minimized across several
NDC periods, including what measures have been taken to minimize risks and what time
horizons have been considered];
(ff) [Information on how reversals are monitored and quantified, including what
methodological approaches are used, the duration and frequency of monitoring for reversals,
and measures envisaged in case of failures in monitoring];
Option 2: {No text required}

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C. Format of the authorization

Option 1 {mandatory standardized form}

10. Requests the secretariat, as the administrator of the centralized accounting and
reporting platform, to develop and publish [one or more] [a] [standardized] and user-friendly
[forms][template], as necessary, for the [arrangements] [information] outlined in
[paragraph[s] 8 [and 9 above]], [for] [that] a participating Party shall use to provide the
information [requested in] [required by] decision 2/CMA.3, annex, paragraph 18 [to support
the consistency and transparency of information provided]];
Option 2: {voluntary standardized form}
11. Requests the secretariat, as the administrator of the centralized accounting and
reporting platform, to develop and publish [one or more] [a] voluntary, [standardized] and
user-friendly [forms][template], as necessary, for the [arrangements] [information] outlined
in paragraph[s] 8 [and 9 above], [for] [that] a participating Party may use at its discretion [to
provide the information [requested in] [required by] decision 2/CMA.3, annex, paragraph 18
[to support the consistency and transparency of information provided]];
Option 3 {no form}
12. Notes that participating Parties may provide the information outlined in paragraph[s]
8 [and 9 above] in a format of their choosing;
Option 4:{No text required}
{End of option}

D. Change to authorization

Option 1: {no changes to authorization}

13. Decides that there shall be no change to the authorization status of ITMOs.
Option 2: {no changes to authorization after first transfer}
14. Decides that any changes [and/or revocations] to an authorization [of a cooperative
approach] [of the use of ITMOs] shall not apply to or affect internationally transferred
mitigation outcomes that have already been first transferred;
Option 3: {no changes to authorization after first transfer, unless mutually agreed}
15. Decides that any changes [and/or revocations] to an authorization [of a cooperative
approach] [of the use of ITMOs] shall not apply to or affect internationally transferred
mitigation outcomes that have already been first transferred, unless otherwise agreed and
made publicly available by the participating Parties in a cooperative approach;
16. Decides that if participating Parties agree to make changes to the authorization of [the
use of] an internationally transferred mitigation outcome, each participating Party shall
ensure the avoidance of double counting that could arise from such changes, consistent with
Article 6, paragraph 2;
Option 4 {changes to authorization do not affect first transferred ITMOs, unless otherwise
publicly agreed or under extreme circumstances}
17. Decides that any changes [and/or revocations] to an authorization [of a cooperative
approach] [of the use of ITMOs] [should] [shall] not apply to or affect internationally
transferred mitigation outcomes that have already been first transferred, [unless otherwise
agreed and made publicly available by the participating Parties in a cooperative approach [or
unless made by a participating Party under extreme circumstances]];
18. Decides that if participating Parties make changes to the authorization of [the use of]
an internationally transferred mitigation outcome, each participating Party shall ensure the
avoidance of double counting that could arise from such changes, consistent with Article 6,
paragraph 2;

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Option 5 {changes to authorization do not affect first transferred ITMOs, unless otherwise
publicly agreed or under previously agreed set of extreme circumstances}
19. Emphasizes that any changes to an authorization of the use of internationally
transferred mitigation outcomes should not apply to or affect mitigation outcomes covered
by that authorization that have already been first transferred [Option 5A: , subject to any
applicable terms and provisions in the authorization that specify the circumstances for such
changes and the process for managing them, taking into account other participating Parties
and/or authorized entities in the cooperative approach, and, where relevant, limiting any
revocations of first transfers to extreme circumstances [such as those involving, inter alia,
violations of domestic statutes, or national security, or inconsistencies with the eleventh
preambular paragraph of the Paris Agreement, or with this guidance and relevant decisions
of the CMA]][Option 5B:, unless otherwise agreed and made publicly available by the
participating Parties in a cooperative approach or unless made by a participating Party under
extreme circumstances];
Option 6 {changes to authorization at any time}
20. Notes that participating Parties may change and/or revoke the authorization of ITMOs
at any time;
Option 7 {scope and process for changes deferred to review}
21. Requests the Subsidiary Body for Scientific and Technological Advice, as part of the
review of the guidance to be initiated by the Conference of the Parties serving as the meeting
of the Parties to the Paris Agreement at its tenth session (2028),2 to continue considering the
potential scope of changes to the authorization of internationally transferred mitigation
outcomes towards use(s) and a process for managing them that avoids double counting;
Option 8: {no text required}

E. Transparency of information about authorization

Option 1 {User-friendly template published by the secretariat in the international registry}

22. Requests the secretariat[, in consultation with registry system administrators through
the voluntary forum of Article 6 registry system administrators and technical experts of
participating Parties,] to develop the [functionalities for participating Parties to publish
copies of their authorization, or to utilize at their discretion the voluntary, standardized and
user-friendly template referred to in paragraph [10][11] above to provide information on their
authorization referred to in paragraph[s] 8 [and 9 above]D above, as appropriate, on]
[standardized data structure for internationally transferred mitigation outcome
authorizations, implement this structure in] the international registry[,] and include the
[specification of the data structure] [specified functionalities] in the standards and
recommended practices for recording of data and information related to internationally
transferred mitigation outcomes referred to in decision 6/CMA.4, paragraph 32, for use by
registries that connect to the international registry[, consistently with this guidance and future
relevant decisions of the Conference of the Parties serving as the meeting of the Parties to
the Paris Agreement, for review by the Subsidiary Body for Scientific and Technological
Advice at its sixty-first session];
Option 2 {Public repository in the CARP with no specified format}
23. Clarifies that, as per decision 2/CMA.3, annex, paragraph 35, the centralized
accounting and reporting platform will provide a public repository for Parties’ statements
and/or copies of authorization, including any changes or updates made to their authorization;

2 Decision 2/CMA.3, paras. 14–15.

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Option 3 {Notification to all participating Parties and publication by the registry of the
authorizing Party}
24. Clarifies that a copy of the authorization(s) of the use of ITMOs, as well as any
changes thereto, is to be included with the information on the authorization and any changes
to the earlier authorization in the regular information as per decision 2/CMA.3, annex,
paragraph 21(c); notified to authorized participating Parties and/or entities; published on the
registry of the authorizing Party and delivered to all registries involved in the same
cooperative approach, and that the delivery should be organized in a way that it is completed
as soon as practicable to enable its transparent and timely application;
Option 4:{No text required}

III. Application of first transfer

A. Further guidance on first transfer

Option 1 {Recalling 2/CMA.3, annex, paragraph 2}

Option A
25. Recalls decision 2/CMA.3, annex, paragraph 2 which states what a first transfer is
when an internationally transferred mitigation outcome is authorized for use towards the
achievement of an nationally determined contribution or for other international mitigation
purposes;
26. Clarifies that the first transfer shall be applied in accordance with paragraph 25 above;
Option B
27. Decides that the first transfer of an internationally transferred mitigation outcome
should be pursuant to decision 2/CMA.3, annex, paragraph 2(a–b);
Option 2: {First transfer effected for first in time}
28. Decides that the first transfer of an internationally transferred mitigation outcome
authorized for use towards achievement of nationally determined contributions and/or for
other international mitigation purposes shall be [effected for] the earlier of:
(a) The first international transfer of the internationally transferred mitigation
outcome pursuant to decision 2/CMA.3, annex, paragraph 2(a);
(b) The first transfer of the internationally transferred mitigation outcome as
specified by the first transferring Party, pursuant to decision 2/CMA.3, annex, paragraph
2(b);
29. Decides that the first transfer of an internationally transferred mitigation outcome
authorized only for use other international mitigation purposes shall be [effected for] the
earlier of:
(a) The first international transfer of the internationally transferred mitigation
outcome to another Party;
(b) The first transfer of the internationally transferred mitigation outcome
specified by the first transferring Party pursuant to decision 2/CMA.3, annex, paragraph 2(b);
Option 3: {Notification of first transfer}
30. Clarifies that where a mitigation outcome has been authorized for use for other
international mitigation purposes and the first transfer is specified by the first transferring
participating Party as being the use or cancellation of the mitigation outcome in accordance
with decision 2/CMA.3, annex, paragraph 2(b), in order to ensure the application of

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corresponding adjustments consistent with decision 2/CMA.3 and future relevant decisions
of the CMA:
(a) Each participating Party shall be notified of the first transfer where an
internationally transferred mitigation outcome is cancelled or used for other international
mitigation purposes by a participating Party;
(b) The participating Party shall ensure it has robust arrangements in place to be
immediately notified of the first transfer to avoid double counting where the internationally
transferred mitigation outcome is otherwise cancelled or used for other international
mitigation purposes;
Option 4: {No text required}
{end of options}

B. Other first transfer specifications

31. [Also decides][Clarifies] that [each participating Party shall specify, for a given
cooperative approach], the first transfer of an internationally transferred mitigation outcome
authorized for use for other international mitigation purposes as being consistent with
decision 2/CMA.3, annex, paragraph 2(b), and apply that specified first transfer consistently[,
for the respective authorization type, including for use towards achievement of nationally
determined contributions,] for the duration of the cooperative approach indicated in its initial
report pursuant to decision 2/CMA.3, annex, paragraph 18(g), while noting the specified first
transfer may differ for each cooperative approach in which the participating Party
participates;
32. [Further decides that, where participating Parties[ and stakeholders] using
cooperative approaches choose to voluntarily contribute resources for adaptation through
contributions to the Adaptation Fund, pursuant to decision 2/CMA.3, annex, paragraph 37,
that the voluntarily contribution can be carried out by the transfer of internationally
transferred mitigation outcomes to an account of the Adaptation Fund [in the international
registry], such contributions shall constitute a first transfer, except where the internationally
transferred mitigation outcome has already been first transferred;]
33. [Decides ][Clarifies ]that, where participating Parties and stakeholders choose to
cancel internationally transferred mitigation outcomes that are not counted towards any
Party’s nationally determined contribution or for other international mitigation purposes to
deliver overall mitigation in global emissions, consistent with decision 2/CMA.3, annex,
paragraph 39, [and this use of the internationally transferred mitigation outcome has been
authorized,] the cancellation shall be effected as a first transfer, except where the
internationally transferred mitigation outcome has already been first transferred;

IV. Agreed electronic format

A. Adoption of format of the agreed electronic format

Option 1
34. Adopts the agreed electronic format, referred to in decision 2/CMA.3, annex,
paragraph 20, as contained in annex I;
Option 2
35. Takes note of the work undertaken in response to the mandate arising from decision
6/CMA.4, paragraph 2, and encourages Parties to keep testing the draft version of the agreed
electronic format referred to in decision 2/CMA.3, annex, chapter IV.B (Annual
information), as contained in decision 6/CMA.4, annex VII;

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Option 3
36. Requests the Subsidiary Body for Scientific and Technological Advice to continue its
work on the draft version of the agreed electronic format referred to in decision 6/CMA.4,
annex VII for consideration at its sixty-second session (June 2025);
{end of options}

B. Actions to be reported in the agreed electronic format

Option 1
37. Decides that the action types and subtypes to be reported in the agreed electronic
format are:
(a) Acquisition:
(i) [Acquisition];
(ii) [Acquisition from the Adaptation Fund]
(b) Authorization:
(i) Authorization;
(ii) [Change to authorization;]
(iii) [Revocation of authorization;]
(c) Transfer:
(i) Transfer to another Party;
(ii) [Voluntary [transfer][contribution] to the Adaptation Fund;]
(d) Use:
(i) Use towards achievement of nationally determined contributions;
(ii) [Use towards other purposes;
(iii) Use towards international mitigation purposes;]
(iv) [Use towards other international mitigation purposes;]
(e) Cancellation:
(i) [Cancellation towards other purposes;]
(ii) [Cancellation towards other international mitigation purposes;]
(iii) Voluntary cancellation [towards][to deliver] overall mitigation global
emissions;
(iv) [Administrative cancellation];
(v) [Other cancellation purposes];
{First transfer can be shown in the drop-down menu of the agreed electronic format
as the first action[, after authorization] or as the latest action}
(f) First transfer:
(i) First transfer to another Party;
(ii) First transfer for other international mitigation purposes when the first transfer
is specified as the authorization;
(iii) First transfer for other international mitigation purposes when the first transfer
is specified as the issuance;
(iv) First transfer for other international mitigation purposes when the first transfer
is specified as the use [or cancellation] of the mitigation outcome;

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(v) [Mandatory transfer [of Article 6, paragraph 4, emission reductions] to the

Adaptation Fund];
(vi) [[Voluntary] transfer to the Adaptation Fund];
(vii) [Mandatory cancellation [of Article 6, paragraph 4, emission reductions] to
deliver overall mitigation global emissions;]
(viii) [Voluntary cancellation to deliver overall mitigation global emissions;]
38. Option 2: {No text required}

V. Tables for submitting annual information as part of the

regular information
Option 1
39. Adopts the tables for submitting annual information as part of the regular information,
referred to in decision 2/CMA.3, annex, paragraph 23(j), as contained in annex II;
40. Clarifies that the tables referred to in paragraph 39 above shall be submitted by a Party
for each cooperative approach in which it participates;
Option 2
41. Decides that participating Parties shall include the information set out in decision
2/CMA.3, annex, paragraph 23(j), in annex 4 to the biennial transparency report in
accordance with the outline contained in annex VI to decision 6/CMA.4 in a format to be
determined by the participating Party;
Option 3
42. Requests the Subsidiary Body for Scientific and Technological Advice to conduct its
next consideration of the tables for submitting annual information as part of the regular
information, as referred to in decision 2/CMA.3, annex, paragraph 23(j), at its sixty-second
session (June 2025);

VI. Sequencing and timing

{Review status}
43. Decides that, when the annual information on internationally transferred mitigation
outcomes for which the report on the review on the initial report or updated initial report has
not yet been published, the Article 6 database shall include the additional notation “[initial
report review pending][in progress]” in the results of the consistency check referred to in
decision 2/CMA.3, annex, paragraph 33(a);
{Impacts to submission of AEF}
Option 1: {Impacts on AEF submission}
44. Option A: Notes that the submission of an initial report or updated initial report by a
participating Party is a requirement for submitting, in an agreed electronic format, annual
information on each cooperative approach;
45. Option B: Decides that the report on the review on the initial report or updated initial
report for a cooperative approach, as submitted by the participating Party, shall be published
prior to that participating Party including in its agreed electronic format information on
actions in respect of internationally transferred mitigation outcomes originating from that
cooperative approach;
46. Option C: Also decides that the review of the initial report and of any updated initial
report shall be finalized [(i.e. consistency achieved)] prior to[ the authorization of specific
internationally transferred mitigation outcomes][the submission of the annual information
through the agreed electronic format and of the regular information];

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Option 2 {No impacts on AEF submission}

47. Encourages participating Parties to submit an initial report or updated initial report by
a participating Party prior to submitting, in an agreed electronic format, annual information
on each cooperative approach;
Option 3: {No text required}
{Other impacts due to inconsistencies on ITMOs}
48. [Clarifies that a first transfer[ referred to in decision 2/CMA.3, annex, paragraph 2, in
relation to an internationally transferred mitigation outcome] may only be effected after the
[achievement][verification] of the mitigation outcome[[ verified in the technical expert
review report referred to in decision 18/CMA.1, annex, paragraph 162,] in line with decision
2/CMA.3, annex, paragraph 1(a)];
49. [Decides that internationally transferred mitigation outcomes identified as
inconsistent as per to paragraph [51][52] below shall not be transferred and used towards
achievement of nationally determined contributions or other international mitigation
purposes until the identified inconsistencies are resolved, noting decision 6/CMA.4,
paragraph 14;]

VII. Process of identifying, notifying and correcting inconsistencies

{Identifying inconsistencies during the consistency check process}
50. Recalls that the Article 6 database shall identify inconsistencies and unavailability of
annual information by performing consistency checks on the accuracy and completeness of
the information in accordance with the relevant requirements of decision 2/CMA.3, annex,
chapter IV.B–C;3
{Notifying inconsistencies identified during the consistency check process}
Option 1
Option A
51. Decides that, should inconsistencies in respect of annual information be identified
during the consistency check in the individual agreed electronic format of a participating
Party or between the agreed electronic formats of Parties participating in the same
cooperative approach, the relevant information will be marked [as “checked, no
inconsistencies identified”, “checked, inconsistencies identified” or “information for check
not available”] in accordance with a consistency check procedure developed by the secretariat
consistently with decision 2/CMA.3, annex, paragraph 33(a);
Option B
52. Notes that the results of the consistency checks performed will be made public[ly]
[available on the centralized accounting and reporting platform] and show whether reported
information is, inter alia:
(a) Consistent: there is no inconsistency found in checks performed on the
information;
Option B1
(a) Inconsistent: inconsistencies or mismatches of information have been found in
checks performed on the reported information;
(b) Not available: information required to perform the consistency check was not
available;

3 Decision 6/CMA.4, annex I, para. 39.

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Option B2
(c) Inconsistent:
(i) Checks performed on the information submitted by the participating Party in
its initial report indicate that the information submitted is not consistent with the
requirements of decision 2/CMA.3, annex, paragraph 18, and decision 6/CMA.4,
annex II, paragraph 3;4
(i) Checks performed on the information for each further cooperative approach
indicate that the information is not consistent with the requirements of decision
2/CMA.3, annex, paragraph 18(g–i);5
(ii) Checks performed on the information in relation to its participation, submitted
in its regular information as an annex to the BTR, indicate this information is not
consistent with the requirements of decision 2/CMA.3, annex, paragraphs 21–23;6
(iii) Checks performed on the information in respect of internationally transferred
mitigation outcomes referred to in decision 2/CMA.3, annex, paragraph 33(a),
indicate inconsistencies or mismatches of information;7
(iv) Not available: information required to perform the consistency check was not
available;
{end option B2}
Option 2: {No text required}
{Correcting inconsistencies identified during the consistency check process}
53. Clarifies that inconsistencies identified during the consistency check referred to in
decision 2/CMA.3, annex, paragraph 33(a), and in decision 6/CMA.4, annex I, paragraph 39,
[may][should] be addressed,[ where appropriate] by the relevant participating Parties
submitting revised agreed electronic formats, as required, followed by the performance of a
consistency check that finds no inconsistencies [and/or may be addressed in the
recommended actions to be taken by a participating Party that are specified by an Article 6
technical expert review team pursuant to decision 6/CMA.4, annex II, paragraph 5(b)]];

VIII. Inconsistencies identified in Article 6 technical expert reviews

{Review practice guidance}
Option 1
54. [Recalls that the report referred to in decision 2/CMA.3, annex, paragraph 28, is to be
considered in accordance with decision 18/CMA.1, annex, paragraph 165;]
55. [Recalls that, pursuant to decision 2/CMA.3, annex, paragraph 22(c), where a
mitigation outcome is measured and transferred in tonnes of carbon dioxide equivalent,
Parties should provide information on how each cooperative approach provides for the
measurement of mitigation outcomes in accordance with the methodologies and metrics
assessed by the Intergovernmental Panel on Climate Change and adopted by the CMA;
56. Requests Article 6 technical expert review teams to assess if the measurement reported
for the cooperative approach is consistent with the methodologies and metrics applied by the
participating Parties in the accounting approach for their nationally determined contribution;
57. Recalls that, pursuant to decision 2/CMA.3, annex, paragraph 18(h)(ii), and other
relevant provisions, the initial report shall contain a comprehensive description of how the
cooperative approach ensures environmental integrity through robust, transparent
governance and the quality of mitigation outcomes, including through conservative reference

4 See decision 6/CMA.4, annex II, paras. 2(a) and 3.

5 See decision 6/CMA.4, annex II, paras. 2(b) and 3.
6 See decision 6/CMA.4, annex II, paras. 2(c) and 3.
7 See decision 6/CMA.4, annex II, para. 2(d).

12
 SBSTA 60 – agenda item 13(a)

levels and baselines set in a conservative way and below ‘business as usual’ emission
projections (including by taking into account all existing policies and addressing
uncertainties in quantification and potential leakage);
58. [Requests the Article 6 technical expert review team to assess whether the information
provided on methodologies is consistent with decision 2/CMA.3, annex, paragraph 18(h)(ii),
and other relevant provisions, [including encouraging comparability with methodological
approaches in use under the clean development mechanism and the mechanism established
by Article 6, paragraph 4, of the Paris Agreement, as applicable];]
59. Recalls the guiding principles of the Article 6 technical expert reviews in the
guidelines for the Article 6 technical expert review referred to in decision 2/CMA.3, annex,
chapter V;]
60. [Also] recalls that the technical analysis referred to in decision 14/CP.19, paragraph
11, shall be carried out concurrently with the technical expert review under the annex of
decision 18/CMA.1;
61. Decides that, for any reference level and baseline set in accordance with decision
2/CMA.3, annex, paragraph 22(b)(ii), a technical analysis similar to that referred to in
paragraph 60 above shall apply, as defined by the CMA[ at its seventh session (November
2025)];]
Option 2: {No text required}
{Identification of inconsistencies by the TERT}
Option 1
62. [Recalls decision 6/CMA.4, annex II, paragraph 50, and encourages lead reviewers,
when discussing how to improve the quality, efficiency and consistency of Article 6 technical
expert reviews, to identify common and recurring situations across Parties of significant and
persistent inconsistencies;
63. Clarifies that:
(a) “Significant inconsistencies”, for the purpose of decision 6/CMA.4, annex II,
paragraph 49, means inconsistent with two or more notations (e.g. 52(d)(i) to (ii) above);
(b) “Persistent inconsistencies”, for the purpose of decision 6/CMA.4, annex II,
paragraph 49, means inconsistencies that remain unresolved by the time of the subsequent
review];
{Recommended actions for TERT identified inconsistencies}
64. Decides that the reviews specifying recommended action to be taken when
inconsistencies are identified shall be guided by the type of inconsistency, considering that:
(a) Formal inconsistencies, including minor mistakes with no implications for
future actions, must be addressed and further actions and operations are not impeded;
(b) For data inconsistencies, including outcomes of consistency checks by the
secretariat and issues exclusively related to the availability or consistency of data:
(i) They must be addressed and internationally transferred mitigation outcomes
shall be marked as inconsistent;
(ii) Further actions and operations are not impeded;
(iii) Recommendations shall be made pointing out the inconsistency and requesting
clarification or correction;
(c) For material inconsistencies, such as an internationally transferred mitigation
outcome claim that does not possess the minimum required elements for its eligibility:
(i) They must be addressed and the internationally transferred mitigation outcome
shall be marked as inconsistent;

13
SBSTA 60 – agenda item 13(a)

(ii) Further actions and operations are impeded until correction of the
inconsistency;
(iii) Recommendations may include a request for the submission of missing
information, the replacement of the ITMO or other actions, as applicable;
65. Recalls that the Article 6 technical expert review team shall also consider any
recommendations concerning inconsistencies or areas for improvement identified in previous
Article 6 technical expert review reports for the participating Party and reiterate those
recommendations in cases of non-responsiveness of the participating Party in its latest
submission;
Option 2: {No text required}
{Responses to and publication of TERT identified inconsistencies}
Option 1
66. Clarifies that a Party should respond to recommendations by addressing the
inconsistency and reporting back on how the inconsistency has been addressed, taking into
account the time frames established for the review process;
2. Recalls that, pursuant to decision 6/CMA.4, annex II, paragraph 5, an Article 6
technical expert review team shall specify recommended actions to be taken by the
participating Party, including recommendations on:
(a) How to improve consistency with the requirements of the annex to decision
2/CMA.3 and any future relevant decisions of the CMA;
(b) How to address identified inconsistencies in quantified information that is
reported under chapter IV.B (Annual information) and IV.C (Regular information) of the
annex to decision 2/CMA.3 and/or identified by the secretariat as part of the consistency
check;
3. Decides that the following information on the status of the review of the initial or
updated initial report shall be made publicly available on the centralized accounting and
reporting platform:
(a) “Initial report review pending”, when the report on the review of the initial or
updated initial report has not yet been published;
(b) “Initial report review finalized without inconsistencies”, when the report on
the review of the initial or updated initial report has been published and no inconsistencies
have been identified in the review report;
(c) “Initial report review finalized with inconsistencies”, when the report on the
review of the initial or updated initial report has been published and inconsistencies have
been identified in the review report;
(d) “Initial report review finalized and significant and persistent inconsistencies
identified”, when the report on the review of the initial or updated initial report has been
published and cases of significant and persistent inconsistencies have been identified
pursuant to decision 6/CMA.4, paragraph 14;
Option 2 {No text required}
{Implications of non-responsiveness}
Option 1
67. Decides that the implications of non-responsiveness shall be guided by the type of
inconsistency, considering that:
(a) For formal inconsistencies, they shall be pointed out in the report by the Article
6 technical expert review team with a request for correction;
(b) For data inconsistencies:

14
 SBSTA 60 – agenda item 13(a)

(i) They shall be pointed out in the report by the Article 6 technical expert review
team;
(ii) The internationally transferred mitigation outcome marked with data
inconsistencies may be transacted, but shall not be used towards achievement of
nationally determined contributions or for other international mitigation purposes;
(c) For material inconsistencies:
(i) They shall be pointed out in the report by the Article 6 technical expert review
team under a specific subheading, alongside the previous recommendation;
(ii) All actions and operations involving the internationally transferred mitigation
outcome remain impeded until correction of the inconsistency;
Option A
68. Encourages lead reviewers to liaise with the Paris Agreement Implementation and
Compliance Committee with respect to the inconsistencies referred to in paragraph 67 above;
Option B
69. Decides that the Article 6 technical expert review team shall determine whether an
identified inconsistency is significant and persistent pursuant to decision 6/CMA.4,
paragraph 14;]
Option C: {No text required}
Option 2: {No text required}
{Publication of Article 6 TER report}
70. [Recalls that the Article 6 technical expert review report shall be published no later
than the start of the technical expert review week referred to in decision 18/CMA.1 as per
decision 6/CMA.4, annex II, paragraph 21(h);]

IX. Special circumstances of the least developed countries and

small island developing States
Option 1
71. Decides to consider the special circumstances of the least developed countries and
small island developing States in the context of Article 6, paragraph 2, without prejudice to
decisions already adopted on the matter, at each of its sessions, including as part of the review
of the guidance on cooperative approaches and the development of recommendations
thereon8 for consideration at its tenth session (2028);
Option 2
72. Recalls decision 2/CMA.3, annex, paragraph 5, which states that the special
circumstances of least developed countries and small island developing States shall be
recognized where this guidance relates to NDCs, and other aspects of their special
circumstances may be recognized in further decisions of the CMA;]
73. Resolves to continue consideration at its tenth session (2028) of the special
circumstances of the least developed countries and small island developing States in the
context of Article 6, paragraph 2, without prejudice to decisions already adopted on the
matter;

8 As per decision 2/CMA.3, paras. 14–15.

15
SBSTA 60 – agenda item 13(a)

X. Additional functionalities and procedures for the

international registry
Option 1: {transfers of ITMOs between registries}
Option A
74. Recalls decision 6/CMA.4, annex I, paragraphs 9, 10 and 23, regarding the
interoperability of participating Party registries and the connection of the Article 6,
paragraph 4, mechanism registry to the international registry;
75. Decides that, in addition to enabling the ability to pull and view data and information9
on holdings and the action history of authorized Article 6, paragraph 4, emission reductions,
the connection between the international registry and the Article 6, paragraph 4, mechanism
registry shall enable the transfer of [authorized Article 6, paragraph 4, emission
reductions][all ITMOs (including authorized Article 6, paragraph 4, emission reductions)]
(being internationally transferred mitigation outcomes pursuant to decision 2/CMA.3[,
annex, paragraph 1(g),] [and decision 18/CMA.1]) from Article 6, paragraph 4, mechanism
registry accounts to [the relevant [national][participating Party] registry or to] accounts
within the Party-specific sections of the international registry [where applicable];
Option B
76. Recalls decision 6/CMA.4, annex I, paragraph 23, which states that the mechanism
registry shall be connected to the international registry referred to in decision 2/CMA.3,
annex, paragraph 30, and that the connection shall, at a minimum, enable the functions
referred to in decision 6/CMA.4, annex I, paragraphs 9–10;
4. Clarifies that the Article 6.4 mechanism registry connection to the international
registry shall enable the ability to pull and view data and information on holdings and the
action history of authorized A6.4ERs and on the transfer of authorized A6.4ERs
(internationally transferred mitigation outcomes) to the international registry, consistent with
the interoperability arrangements applicable to all registries described in decision 6/CMA.4,
annex I, chapter I.B (Interoperability), and other relevant future decisions of the CMA;
77. Decides that participating Party registries referred to in decision 2/CMA.3, annex
paragraph 29, may voluntarily connect to the Article 6.4 mechanism registry, and the
connection shall enable the transfer of authorized A6.4ERs, consistent with decision
6/CMA.4, annex I, chapter I.B (Interoperability), paragraphs 9–10, and the ability to pull and
view data and information on holdings and the action history of authorized A6.4ERs;
Option 2: {extension of the international registry that functions as part of the Article 6,
paragraph 4. mechanism registry}
78. Recalls decision 6/CMA.4, annex I, paragraphs 9, 10 and 23, and decision 7/CMA.4,
annex I, paragraph 49, regarding the interoperability of participating Party registries and the
connection of the Article 6, paragraph 4, mechanism registry to the international registry;
79. Decides that, in addition to enabling the ability to pull and view data and information
on holdings and the action history of authorized Article 6, paragraph 4, emission reductions,
the connection between the international registry and the Article 6, paragraph 4, mechanism
registry shall enable the transfer of authorized Article 6, paragraph 4, emission reductions
(being internationally transferred mitigation outcomes pursuant to decision 2/CMA.3, annex,
paragraph 1(g)) from Article 6, paragraph 4, mechanism registry accounts to a Party-specific
extension of the international registry that functions as part of the Article 6, paragraph 4.
mechanism registry, which shall support the acquisition, holding, transfer and cancellation
or retirement of authorized Article 6, paragraph 4, emission reductions for Parties that request
such services and in accordance with the operations and procedures of the Article 6,
paragraph 4, mechanism registry, including for Party authorization of account access;

9 Pursuant to decisions 3/CMA.3, annex, para. 63, and 6/CMA.4, annex I, para. 24.

16
 SBSTA 60 – agenda item 13(a)

Option 3: {no transfers}

80. Decides that the international registry will enable the ability to pull and view and no
transfer of Article 6, paragraph 4, emission reductions or additional functionalities;
Option 4 {No text required}

XI. Work programme

Option 1
81. Requests the Subsidiary Body for Scientific and Technological Advice to complete
consideration of the need for additional guidance, if any, on the following remaining matters
that were agreed for further work pursuant to decision 2/CMA.3, paragraph 3, with a view to
making recommendations for consideration by the Conference of the Parties serving as the
meeting of the Parties to the Paris Agreement at its seventh session (November 2025),
elaboration of further guidance in relation to corresponding adjustments for multi-year and
single-year nationally determined contributions, in a manner that ensures the avoidance of
double counting, on:
(a) Methods for establishing an indicative trajectory, trajectories or budget and for
averaging, including with respect to relevant indicators, and for calculating cumulative
emissions by sources and removals by sinks;
(b) Methods for demonstrating the representativeness of averaging for
corresponding adjustments by quantifying how much the yearly transaction volume differs
from the average for the period;
82. [Also requests the Subsidiary Body for Scientific and Technological Advice to
consider the need for additional guidance on the application of decision 2/CMA 3, annex,
paragraph 18(h)(iii), with a view to making recommendations for consideration by the
Conference of the Parties serving as the meeting of the Parties to the Paris Agreement at its
seventh session;]
83. Further requests the Subsidiary Body for Scientific and Technological Advice to
consider the need for additional guidance, if any, on the application of decision 2/CMA.3,
annex, paragraph 12, with a view to making recommendations for consideration by the
Conference of the Parties serving as the meeting of the Parties to the Paris Agreement at its
seventh session;
84. Invites Parties and observers to submit via the submission portal 10 by 15 March 2025
views on the matters referred to in paragraphs 81–83 above;
85. Requests the Subsidiary Body for Scientific and Technological Advice Chair to
prepare an informal document containing possible options and recommendations in relation
to the matters referred to in paragraphs 81–83 above, including textual proposals, to facilitate
deliberations on further guidance on cooperative approaches, drawing on the submissions
referred to in paragraph 90 above, for consideration by the Subsidiary Body for Scientific
and Technological Advice at its sixty-second session (June 2025);
Option 2: {No text required}

XII. Other matters

86. Expresses concern about the current estimated USD X.X million shortfall in resources
for work on mandated tasks relating to Article 6, paragraph 2;11
87. [Underscores the importance of adequate resources in supporting the technical expert
review of submitted initial reports;]

10 https://www4.unfccc.int/sites/submissionsstaging/Pages/Home.aspx..
11 See document FCCC/TP/2023/1.

17
SBSTA 60 – agenda item 13(a)

88. Requests the secretariat to revise the manual for the accounting, reporting and review
of cooperative approaches12 referred to in decision 6/CMA.4, paragraph 22, in order to assist
Parties[, specifically developing country Parties, by easing their reporting burden by
describing the sequencing and timing of reporting and review pursuant to decisions 2/CMA.3
and 6/CMA.4];
89. Also requests Parties to urgently make voluntary contributions to the trust fund for
supplementary activities in order to enable the full development, establishment and operation
of the functions and components of the infrastructure and technical expert review under
Article 6, paragraph 2;13
90. [Requests the Subsidiary Body for Implementation at its sixty-second session to
consider options for the predictable and sufficient provision of resources for the full
development, establishment and operation of the functions and components of the
infrastructure and technical expert review under Article 6, paragraph 2, for the biennium
2026–2027 with a view to making a recommendation thereon for consideration by the
Conference of the Parties serving as the meeting of the Parties to the Paris Agreement at its
seventh session];
91. [Also] requests the secretariat to further specify the resources required to enable the
full development, establishment and operation of the functions and components of the
infrastructure and technical expert review under Article 6, paragraph 2, for the biennium
2026–2027[, for consideration by the Subsidiary Body for Implementation at its sixty-first
session (November 2024), in order to achieve the predictable and sufficient provision of these
resources];
92. Takes note of the estimated budgetary implications of the activities to be undertaken
by the secretariat referred to in this decision;
93. Requests that the actions of the secretariat called for in this decision be undertaken
subject to the availability of financial resources.

12 Available at https://unfccc.int/documents/634354.
13 The relevant budget estimates are set out in table 2 in document FCCC/TP/2023/1.

18
 SBSTA 60 – agenda item 13(a)

[Annex I

Tables for submitting the agreed electronic format referred to in decision 2/CMA.3, annex, chapter IV.B
(Annual information)
An electronic version of the AEF can be found here.

Table 1
Submissions
Partya Party
Version X.Y
Reported yearb Year
Date of submission dd/mm/yyyy
[[Review] Status]c [(Not) reviewed]
[Status of ]consistency check[s]d (Not) consistent
First year of the NDC implementation period Year
Last year of the NDC implementation period Year
[A6 TER report]e [link]
a Reporting Party as per common nomenclatures.
b The annual period from 1 January to 31 December during which actions occurred.
[c“Reviewed” if the information in the submission was considered in an Article 6 TER report as per decision 6/CMA.4, annex II, para. 2(c). In all other cases, “Not reviewed” is
used. This field is automatically completed by the CARP.][“Review pending” where the report of the review of the biennial transparency report that includes information provided
in the submission, pursuant to decision 6/CMA.4, annex II, para. 2(c), has not yet been published. “Review finalized without inconsistencies” where the report of the review has
been published and no inconsistencies have been identified in the review report. “Review finalized with inconsistencies” where the report of the review has been published and
inconsistencies have been identified in the review report. “Review finalized with significant and persistent inconsistencies” where the report of the review has been published and
significant and persistent inconsistencies have been identified in the review report, pursuant to paragraph 14, Annex, decision 6/CMA.5.]
[d‘Consistent’ if the consistency check on the AEF submission detected no inconsistencies. ‘Not consistent’ if the consistency check of the AEF submission detected any inconsistencies.
This field will be automatically filled by the CARP.][“Consistency checks pending” where the consistency checks have not yet been completed by the secretariat. “Inconsistencies
identified” where the consistency checks have been completed and one or several inconsistencies have been identified. “No inconsistencies identified” where the consistency checks
have been completed and no inconsistencies have been identified.]
[e Hyperlink to the Article 6 TER report in which the information in the AEF submission has been considered as per decision 6/CMA,4, annex II, para. 2(d). This field is automatically
completed by the CARP.]

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SBSTA 60 – agenda item 13(a)

Table 2
Option 1: [Elements of authorization][Information on the authorization of the cooperative approach] Option 2: Authorizations
{Note: In option 1, authorizations are reported as an action in table 3, in option 2 authorizations are reported here. Options are marked from here as
corresponding brackets to accommodate both views}

Authorization
[First
Cooperative transferring
Authorization Date of approach Version of the [participating]
IDa authorizationb IDc authorizationd Party IDe]

Table 2 (continued)
[Elements of authorization][Authorizations]

Authorization details
[Authorizatio Authorizatio
[Applicable Applicable [Authorized [Authorize OIMP Authorized n][Authorize n First transfer
GWP non-GHG Authorized Activity Purposes for Part(ies) d entit(ies) authorized by [use] d] terms and documentatio definition for
Metrica valuesf] metricg quantityh Sector(s)i type(s)j authorization IDk] IDl] the Partym timeframen conditionso np OIMPq
GHG NDC Authorization
Non-
OIMP Issuance
GHG
Use or
[NDC and cancellation of
OIMP] the mitigation
outcome
[NDC and
OP]
[NDC and
IMP]
All
a [Authorization ID as assigned by the [first [transferring] [participating]][reporting] Party].
b Date on which the authorization was issued.
c Unique identifier of the cooperative approach as per common nomenclatures.

20
 SBSTA 60 – agenda item 13(a)

d This field indicates if the reported authorization is a new authorization (e.g., "New - Version 1") or a change to an authorization (e.g., "Change - Version 2", etc.).
[e Unique identifier of the [participating] Party in which the mitigation outcome was generated as per common nomenclatures.]
[f Type of Global warming potential (GWP) values applied (e.g., ‘100-year values from 5th assessment report by the IPCC’).]
g Type of non-GHG metric applied (e.g., ‘kilowatt hours of renewable electricity generation’). This field should be reported as ‘Not applicable’ (NA) if the ITMOs are in a

GHG metric.
h This field is optional. It may be used to specify the maximum quantity of ITMOs that are authorized.
i Sector(s) in which the mitigation outcome occurred as per common nomenclatures.
j Description of the mitigation activity type(s) as per common nomenclatures.

[k Unique identifier of the Parties that have been authorized to use ITMOs towards their NDC as per common nomenclatures.]
[l Unique identifier of the entities that are authorized as per common nomenclatures, if applicable.]
m This field is [optional and] only applicable if the authorization [is for OIMP][includes use towards OIMP]. This field [specifies the other international mitigation purpose

(OIMP), which may be an international mitigation purpose (IMP) or other purpose (OP)][may be completed to specify the specific purpose for which authorization is provided].
[The specific purpose (e.g., a program, such as ICAO-CORSIA, or the distinct identified purpose) is entered in this field.] [(e.g., use under the Carbon Offsetting and Reduction
Scheme for International Aviation).]
n This field is optional. It may be filled to specify the time frame (e.g. from 2021 to 2030) for which mitigation outcomes may be generated that are covered under the

authorization and/or the time frame in which the ITMOs related to the authorization may be used (e.g. from 2021 to 2030).
o This field is optional. It may be completed to specify [the description of the authorization terms and conditions.] [the terms and conditions under which the authorization is

provided.]
p This field should include a hyperlink to the relevant documentation for this authorization.
q This field is only applicable [if the authorization is for use for OIMP][to first transferring Parties and to authorizations that include the use of ITMOs towards OIMP]. It

[shall] [should] specify the first transfer definition used by the Party pursuant to decision 2/CMA.3, annex, para. 2(b). In other cases, this field should be reported as ‘Not
applicable’ (NA).

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SBSTA 60 – agenda item 13(a)

Table 3
Actions

Action type and date ITMO

Unique identifiers
Underlying units
ITMO unique identifierf
Underlying unit unique
identifierg

Cooperative Party ITMO Authorization Underlying unit

Action datea Action typeb Action subtype approach IDc registry IDd IDe First ID Last ID First ID Last ID registry IDh

Table 3 (Continued)
Actions

ITMO (continues)
Metric and quantity ITMO details
Quantity
[Applicable Applicable [(in non- First transferring [Reversal
GWP non-GHG [Quantity GHG [participating] Mitigation [Reversal risk
Metric valuesi] metricj (t CO2 eq)k] metric)l] Party IDm type riskn] categoryo] Vintagep
Emission
GHG Yes
reductions
non-
Removals No
GHG

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 SBSTA 60 – agenda item 13(a)

Table 3 (Continued)
Actions

Action [SOP and OMGE]

Action details
Transfer / Acquisition Use or cancellation

Calendar year
Purpose for which the [for][towards] [Overall [Result of
Transferring Acquiring ITMO has been used [Using/cancelling Using/cancelling which the ITMOs mitigation of [Quantity the
[participating] [participating] [towards ]or cancelled [participating] authorized entity are used towards [Share of global directed to share consistency
Party IDqa Party IDr [towards][for] OIMPs Party IDt] IDu NDCv proceedsw] emissionsx] of proceedsy] checksz]
[Yes. To [Yes]
Adaptation
Fund]
[Yes. To [No]
Host Party]
No

a Date on which the action was executed in the Party ITMO registry.
b Action type as per decision 2/CMA.3, annex, para. 20(a).
c Unique identifier of the cooperative approach as per common nomenclatures.
d Unique identifier of the Party ITMO registry in which the reported action has been tracked as per common nomenclatures.
e Unique identifier as assigned by the relevant Party.
f Unique identifier of the ITMO as per decision 6/CMA.4, annex I, para. 5.
g Unique identifier of the underlying unit from an underlying cooperative approach registry. This field should be reported as ‘Not applicable’ (NA) if the cooperative approach

does not use an underlying cooperative approach registry.

h Unique identifier of the underlying cooperative approach registry as per common nomenclatures. This field should be reported as ‘Not applicable’ (NA) if the cooperative

approach does not use an underlying cooperative approach registry.

[i Type of Global warming potential (GWP) values applied (e.g., ‘100-year values from 5th assessment report by the IPCC’).]
j Type of non-GHG metric applied (e.g., ‘kilowatt hours of renewable electricity generation’). This field should be reported as ‘Not applicable’ (NA) if the ITMOs are in a GHG

metric.
[k Quantity of ITMOs that are subject to the [transaction][action] expressed in tons of CO2 equivalent.]

23
SBSTA 60 – agenda item 13(a)

l Quantity of ITMOs in the respective non-GHG metric that are subject to the [transaction][action]. This field should be reported as ‘Not applicable’ (NA) if the ITMOs are in
a GHG metric.
m Unique identifier of the participating Party in which the mitigation outcome was generated as per common nomenclatures. This field is a specification whether or not the

mitigation outcomes are subject to a reversal risk.

[n This field is a specification whether or not the mitigation outcomes are subject to a reversal risk.]
[o Reversal risk category as per common nomenclatures, if applicable.]
p Calendar year in which the mitigation outcome occurred.
q Unique identifier of the transferring [participating] Party or, where the transfer occurs from an account of the Adaptation Fund in the international registry to a Party, a

unique identifier for the Adaptation Fund, as per common nomenclatures. This field is only applicable to the action type acquisition. In other cases, this field should be reported
as ‘Not applicable’ (NA).
r Unique identifier of the acquiring [participating] Party, or where the acquisition occurs from an account of the Adaptation Fund in the international registry, a unique

identifier for the Adaptation Fund, as per common nomenclatures. This field is only applicable to the following action types and sub-types: the action type ‘transfer’; the action
subtypes ‘Transfer to another Party’, ‘Mandatory transfer to the Adaptation Fund’ and ‘Voluntary transfer to the Adaptation Fund’ within the action type ‘First transfer’. In
other cases, this field should be reported as ‘Not applicable’ (NA).
s This field is optional. It may be completed to specify the purpose for which the ITMO has been used or cancelled towards OIMP. This field is only applicable to the following

action types and sub-types: the action subtypes [‘Use towards other purposes’ and ‘Use towards IMP’][‘Use towards OIMP] within the action type ‘use’; the action type
‘cancellation’; the action subtypes [‘First transfer for OIMP / use towards IMP’, ‘First transfer for OIMP / use towards other purposes’, and ‘First transfer for OIMP /
cancellation [towards][for] other purposes’]][‘First transfer for OIMP / Use or cancellation’, ‘Mandatory cancellation of Article 6.4 emission reductions to deliver OMGE’ and
‘Voluntary cancellation to deliver OMGE’] and within the action type ‘First transfer’. In other cases, this field should be reported as ‘Not applicable’ (NA).
[t Unique identifier of the using or cancelling [participating] Party as per common nomenclatures. [This field is only applicable where authorized entities pursue the use or
cancellation of ITMOs.] This field is [also] only applicable to the following action types and sub-types: the action subtype ‘Use towards OIMP’ within the action type
‘use;’[‘Cancellation towards OIMP’][‘Cancellation towards other purposes’] within the action type ‘cancellation’; the action subtypes ‘First transfer for OIMP / use towards
other purposes’, ‘First transfer for OIMP / cancellation towards other purposes’ and ‘Voluntary cancellation to deliver OMGE’ within the action type ‘First transfer’. In other
cases, this field should be reported as ‘Not applicable’ (NA).]
u Unique identifier of the using or cancelling authorized entity as per common nomenclatures. This field is only applicable where authorized entities pursue the use or

cancellation of ITMOs. The field is also only applicable to the following action types and sub-types: the action subtypes ‘Use towards other purposes’ and ‘Use towards IMP’
within the action type ‘use’; the action type ‘cancellation’[; the action subtypes ‘First transfer for OIMP / use towards IMP’, ‘First transfer for OIMP / use towards other
purposes’, ‘First transfer for OIMP / cancellation towards other purposes’ and ‘Voluntary cancellation to deliver OMGE’ within the action type ‘First transfer’]. In other cases,
this field should be reported as ‘Not applicable’ (NA).
v The calendar year which the ITMOs are used towards an NDC. This field is only applicable to the sub-action type ‘Use towards NDC’ within the action type ‘Use’.

[w This field indicates whether the action constitutes the contribution of share of proceeds. The field is also only applicable to the action subtype Mandatory transfer to the
Adaptation Fund ’ within the action type ‘First transfer’. In other cases, this field should be reported as ‘Not applicable’ (NA).]
[x This field indicates whether the action constitutes the contribution to the overall mitigation global emissions. The field is also only applicable to the action subtype
‘Voluntary cancellation to deliver OMGE’ and ‘Mandatory cancellation to deliver OMGE’ within the action type ‘First transfer’, and ‘Voluntary cancellation to deliver OMGE’
within action ‘cancellation.]
[y The volume of units directed, and where available, the value directed for SOP.]
[z Shows the result of the consistency check on the reported action as per decision 2/CMA.3, annex, para. 33(a). ). This field this field is automatically completed by the CARP.]

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 SBSTA 60 – agenda item 13(a)

Table 4
Holdings

ITMO
Unique identifiers
ITMO unique identifierd Underlying units

Underlying unit unique

identifiere

Cooperative
approach Party ITMO Authorization Underlying unit
IDa registry IDb IDc First ID Last ID First ID Last ID registry IDf

Table 4 (continued)
Holdings

ITMO (continues)
Metric and quantity ITMO details

Quantity
[Applicable Applicable [(in non- First transferring [Reversal [First
GWP non-GHG [Quantity GHG [participating] Mitigation [Reversal risk transfer
Metrica valuesg] metrich (t CO2 eq)i] metric)j] Party IDk type riskl] categorym] Vintagen statuso]
Emission
GHG Yes
reductions
non-
Removals No
GHG
a Unique identifier of the cooperative approach as per common nomenclatures.
b Unique identifier of the Party ITMO registry in which the reported action has been tracked as per common nomenclatures.
c Unique identifier as assigned by the relevant Party.
d Unique identifier of the ITMO as per decision 6/CMA.4, annex I, para. 5.

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SBSTA 60 – agenda item 13(a)

e Unique identifier of the underlying unit from an underlying cooperative approach registry. This field should be reported as ‘Not applicable’ (NA) if the cooperative
approach does not use an underlying cooperative approach registry.
f Unique identifier of the underlying cooperative approach registry as per common nomenclatures. This field should be reported as ‘Not applicable’ (NA) if the

cooperative approach does not use an underlying cooperative approach registry.

[g Type of Global warming potential (GWP) values applied (e.g., ‘100-year values from 5th assessment report by the IPCC’).]
h Type of non-GHG metric applied (e.g., ‘kilowatt hours of renewable electricity generation’). This field should be reported as ‘Not applicable’ (NA) if the ITMOs are

in a GHG metric.
[i Quantity of ITMOs that are subject to the [transaction[action] expressed in tons of CO2 equivalent.]
j Quantity of ITMOs in the respective non-GHG metric that are subject to the [transaction][action]. This field should be reported as ‘Not applicable’ (NA) if the

ITMOs are in a GHG metric.

k Unique identifier of the [participating] Party in which the mitigation outcome was generated as per common nomenclatures.

[l This field is a specification whether or not the mitigation outcomes are subject to a reversal risk.]
[m Reversal risk category as per common nomenclatures, if applicable. ]
n Calendar year in which the mitigation outcome occurred.

[o This field indicates whether the mitigation outcome was first transferred through a previous action.]

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 SBSTA 60 – agenda item 13(a)

[Table 5
Authorized entities

Authorized entity
Change and
Date of the Country of Identification Cooperative Registry revocation
authorizationai Authorization actionj Name incorporation numberb approach IDc IDdk e
Conditions conditionsf
Authorization
Change in authorization
Revocation of
authorization
a Date on which the authorization was issued.
b Identification number in the country of incorporation.
c Unique identifier of the cooperative approach as per common nomenclatures.
d Unique identifier of the entity registry in which the entity may have an ITMO account and may transact ITMOs as per common nomenclatures.
e This field is optional. The conditions under which the authorization was provided, as applicable.
f This field is optional. Whether the authorization could be changed or revoked and under which conditions.

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SBSTA60/A6.2/A6.4/InfNote

[Table 6
Aggregated SOP and OMGE

SOPb OMGEc
Cooperative
approach IDa Article 6.2 Article 6.4 Article 6.2 Article 6.4

a Unique identifier of the cooperative approach as per common nomenclatures.

b Total amount of ITMOs sent to the Adaptation Fund for the share of proceeds under the cooperative approach during the reported year.
c Total amount of ITMOs cancelled towards OMGE under the cooperative approach during the reported year.

]
]

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 SBSTA 60 – agenda item 13(a)

[Annex II

Tables for submitting regular information as per

decision 2/CMA.3, annex, chapter IV.C (Regular information),
paragraph 23(j), as part of annex IV to the biennial transparency
report
Table 1
Paragraph 23 (j) in relation to paragraph 23 (c) “Annual quantity of ITMOs first
transferred”

Reported Using Annual quantity of ITMOs

Sector(s) Vintage Metric Unit
year Party first transferred

GHG
non-
GHG

Table 2
Paragraph 23 (j) in relation to paragraph 23 (d) “Annual quantity of mitigation
outcomes authorized for use for other international mitigation purposes and entities
authorized to use such mitigation outcomes, as appropriate”

Authorized Annual quantity of

participating mitigation outcomes
Reported
Sector(s) OIMP Parties or Vintage Metric Unit authorized for use for
year
authorized other international
entities mitigation purposes

GHG
non-
GHG

Table 3
Paragraph 23 (j) in relation to paragraph 23 (e) “Annual quantity of ITMOs used
towards achievement of NDC”
First
Annual quantity of
Reported transferring
Sector(s) Vintage Metric Unit ITMOs used towards
year participating
achievement of NDC
Party
GHG
non-
GHG
]

29