21Reporting on newly established and superseded strata

21 Reporting on newly established and superseded strata

(1) If a stratum is defined during a reporting period, initial and closing carbon stocks for the stratum must be reported in the offsets report for the reporting period.

Note: See section 93 for the initial carbon stock.

(2) The stratum identifier associated with that stratum must continue to be reported in subsequent offsets reports as having been associated with the project area even if the stratum is superseded.

(3) For a superseded stratum:

(a) values of zero must be recorded against the stratum identifier for the closing carbon stock and standard error for closing carbon stock for the reporting period in which it becomes superseded; and

(b) the carbon stock change and standard error for carbon stock change for the stratum must be calculated using those zero values, and recorded against the stratum identifier.

Note: Superseded strata must have the carbon stock change calculated in accordance with this determination for the reporting period in which they are superseded.

Division 2—Estimating project removals

Subdivision 1—General

22 General

This Division sets out processes that must be conducted when undertaking activities in relation to estimating the carbon dioxide equivalent net abatement amount for an eligible offsets project to which this determination applies.