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  1. ENVIRONMENT · ENVIRONMENT|environmental policy
    modh cuntasaíochta comhlán/glan Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Brutto-Netto-Anrechnung
    de
    Definition Anrechnungsregel für LULUCF-Maßnahmen Reference Council-DE
    Comment XREF: LULUCF IATE:922868 , Netto-Netto-Anrechnung IATE:3507594 , DIV: cba, 4.3.10
    GN | gross-net accounting
    en
    Definition Methodology in which one does not compare flows for a year during the compliance period with the flows in some base year, but one simply accounts for the net flow of that year in that LULUCF [see IATE:922868 ] sector. Reference Commission Staff working document accompanying the Commission Communication: Towards a comprehensive climate change agreement in Copenhagen- Extensive background information and analysis - PART 2 - , p. 52 http://register.consilium.europa.eu/pdf/en/09/st05/st05892-ad02.en09.pdf [09.12.2011]
    Comment The sectors where gross-net accounting is applied are Afforestation, Reforestation, Deforestation and Forest management.Gross-net accounting would give the same result as the bar approach (see IATE:3507576 ) if the bar was set at a zero level.
    comptabilisation brute/nette | comptabilité brute/nette
    fr
    Definition Approche selon laquelle les émissions ou les flux d'absorption d'une période donnée ne sont pas comparés à une période de référence Reference Conseil-FR, d'après "Le traitement de la forêt dans le protocole de Kyoto. Perspectives pour le post 2012", http://www.developpement-durable.gouv.fr/La-strategie-europeenne-post.html (18.1.2012)