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Athruithe a dhéantar sna Treoirlínte IPCC arna nglacadh ag Comhdháil na bPáirtithe i gCreat-Choinbhinsiún na Náisiún Aontaithe ar an Athrú Aeráide nó ag Comhdháil na bPáirtithe ag feidhmiú mar Chruinniú na bPáirtithe i gComhaontú Pháras, ba cheart iad a léiriú, mar is iomchuí, sna ceanglais tuairiscithe faoin Rialachán seo.
Changes in the IPCC Guidelines as adopted by the Conference of the Parties to the UNFCCC or the Conference of the Parties serving as the Meeting of the Parties to the Paris Agreement should be reflected, as appropriate, in the reporting requirements under this Regulation.