29Information that must be included in offsets reports

29  Information that must be included in offsets reports

 (1) Each offsets report must include the following for the project:

 (a) copies of the land management strategies applicable to the project during the reporting period;

 (b) a description of the land management activities undertaken during the reporting period including an explanation of:

 (i) how eligible management activities have been undertaken in each CEA during the reporting period; and

 (ii) the extent to which the land management activities undertaken have implemented the relevant land management strategies;

 (c) the number of sampling rounds conducted during the reporting period for the CEAs included in the report;

 (d) for each sampling round conducted in relation to a CEA included in the report from the declaration of the project until the end of the reporting period:

 (i) the start and end date of that sampling round; and

 (ii) the median date of the sampling round (within the meaning of section 31 of Schedule 1);

 (e) in respect of each sampling round conducted during the reporting period:

 (i) any spatial data files required to be created by the Supplement;

 (ii) the accuracy of the GPS used to locate and record the location for each core collected;

 (iii) the approach used to relocate a core location when an obstacle obstructs the intended core location;

 (iv) an explanation of how the core points were randomly located;

 (v) the diameter of the inner cutting edge of the coring device used for the sample;

 (vi) the depth of the samples;

 (vii) if a sample is not a composite sample—the latitude and longitude of the location of each sample;

 (viii) if a sample is a composite sample—the latitude and longitude of the location of each soil core sourced for the sample;

 (ix) the laboratory used for the analysis of each sample;

 (x) the carbon content (as a percent of oven dry mass) of each sample analysed;

 (f) the result of the following equations for the reporting period:

 (i) the creditable change in soil carbon over the reporting period (View image in the official source from equation 30 or 43 in Schedule 1);

 (ii) if a sampling depth of greater than 30 centimetres is used—the creditable change in soil carbon over the reporting period based upon only the first 30 centimetres of the sample (View image in the official source from equation 30 or 43 in Schedule 1 calculated on the basis of the 0-30 cm layer);