Greenhouse gases as referred to in Article 2:

1. (a)

   carbon dioxide (CO₂);

2. (b)

   methane (CH₄);

3. (c)

   nitrous oxide (N₂O).

Those greenhouse gases shall be expressed in terms of tonnes of CO₂ equivalent and determined pursuant to Regulation (EU) No 525/2013.

Carbon pools as referred to in Article 5(4):

1. (a)

   above-ground biomass;

2. (b)

   below-ground biomass;

3. (c)

   litter;

4. (d)

   dead wood;

5. (e)

   soil organic carbon;

6. (f)

   harvested wood products in the land accounting categories of afforested land and managed forest land.