(Decision No. 529/2013/EU)
"This Decision sets out accounting rules applicable to emissions and removals of greenhouse gases resulting from land use, land-use change and forestry (‘LULUCF’) activities, as a first step towards the inclusion of those activities in the Union’s emission reduction commitment, when appropriate. It does not lay down any accounting or reporting obligations for private parties. It sets out the obligation for Member States to provide information on their LULUCF actions to limit or reduce emissions and to maintain or increase removals."
"For each accounting period specified in Annex I, Member States shall prepare and maintain accounts that accurately reflect all emissions and removals resulting from the activities on their territory falling within the following categories: (a) afforestation; (b) reforestation; (c) deforestation; (d) forest management."
"The accounts referred to in paragraphs 1, 2 and 3 shall cover emissions and removals of the following greenhouse gases: (a) carbon dioxide (CO2); (b) methane (CH4); (c) nitrous oxide (N2O)." (http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32013D0529)