What changed between the adopted text of 21 Nov 2023 and the adopted text of 10 Apr 2024

Removed:Article 6 – paragraph 2 b (new): 2b. A carbon farming operator or group of operators may designate a legal person or relevant authority, such as the paying agency within the meaning of Article 9 of Regulation (EU) 2021/2116 in the case of carbon farming activities registered in the identification system for agricultural parcels, to be responsible for the monitoring, subject to all requirements under this Regulation being met.

Removed:Article 6 – paragraph 2 c (new): 2c. An operator or group of operators shall be subject to appropriate liability mechanisms, and designate a liable natural or legal person to be responsible for addressing any reversal, including due to force majeure, at any point in time during the activity: / (a) for carbon removal activities, the liability mechanism shall be consistent with the liability mechanism set out in Directive 2009/31/EC; / (b) for carbon farming activities, the liability mechanism shall be set out and approved as part of the applicable certification methodology and ensure that equivalent carbon sequestration is generated as compensation for the reversal; / (c) for carbon storage in products activities, the liability mechanism shall be set out and approved as part of the applicable certification methodology and ensure that equivalent carbon storage is generated as compensation for the reversal. / The certification scheme shall continuously monitor and ensure the availability and readiness of the liability mechanism throughout the monitoring period of an activity.

Removed:Article 6 – paragraph 2 d (new): 2d. In case of a reversal, the corresponding units shall be suspended in the certification registry where they are registered until the reversal has been addressed by the liability mechanism in accordance with paragraph 2c. / Where a reversal is not addressed within a reasonable timeframe through the liability mechanism in accordance with paragraph 2c, the validity of a certificate shall expire and the corresponding units shall be cancelled in the certification registry where they are registered.

Removed:Article 6 – paragraph 2 e (new): 2e. Where the validity of a certificate has expired in accordance with paragraph 2a, point (c), the operator or group of operators shall pay a corrective penalty reflecting the carbon cost of the amount of carbon released to the atmosphere. The Commission is empowered to adopt delegated acts in accordance with Article 16 to supplement this Regulation by establishing the formula for the calculation of the penalties and the arrangements for the payment of the penalties.

Removed:Article 6 – paragraph 3: 3. For carbon farming and carbon storage in products, the net benefit generated by the activity during the entire lifetime of the activity shall be considered released to the atmosphere at the end of the monitoring period or, in the event that the monitoring has been discontinued, before the end of the monitoring period, and the corresponding units shall be cancelled in the certification registry where they are registered, unless the operator or the group of operators carry out a re-certification of the activity and demonstrate the continuation of the activity and monitoring period. However, a carbon farming activity shall not lead to a decreased carbon sink, as defined in Regulation (EU) 2018/841, compared to the baseline beyond the monitoring period.

Removed:Article 7 – paragraph 1: 1. A carbon removal activity shall at least have a neutral impact on each of, and may generate co-benefits for one or more of, the following sustainability objectives: / (a) climate change mitigation beyond the net benefit referred to in Article 4(1); / (aa) the avoidance of the risk of carbon leakage in third countries; / (d) transition to a circular economy, including the efficient use of sustainably sourced bio-based materials;

Removed:Article 7 – paragraph 1a (new): 1a. A carbon farming activity shall at least generate co-benefits for the sustainability objective referred to in point (f) of this paragraph, and shall at least have a neutral impact on each of the sustainability objectives listed in points (a) to (ea) or may generate co-benefits for one or more of the sustainability objectives listed in points (a) to (ea) as follows: / (a) climate change mitigation beyond the net carbon farming benefit referred to in Article 4(1a); / (b) climate change adaptation; / (c) sustainable use and protection or improvement of water quality and marine resources; / (d) transition to a circular economy, including the efficient use of sustainably sourced bio-based materials; / (e) pollution prevention and control; / (ea) prevention of soil degradation, soil restoration, improvement of soil fertility and of nutrient management and soil biota; / (f) protection and restoration of biodiversity and ecosystems.

Removed:Article 7 – paragraph 1b (new): 1b. A carbon storage in product activity shall at least have a neutral impact on each of, and shall generate co-benefits for at least one of, the following sustainability objectives: / (a) climate change mitigation beyond the net carbon farming benefit referred to in Article 4(1a); / (b) climate change adaptation; / (c) sustainable use and protection or improvement of water quality and marine resources; / (d) transition to a circular economy, including the efficient use of sustainably sourced bio-based materials; / (e) pollution prevention and control; / (ea) prevention of soil degradation, soil restoration, improvement of soil fertility and of nutrient management and soil biota; / (f) protection and restoration of biodiversity and ecosystems.

Removed:Article 7 – paragraph 1 c (new): 1c. Carbon farming activities shall not negatively affect the Union’s food security and shall not lead to land grabbing or land speculation. They shall respect the rights of local communities and indigenous people affected by those activities, both within and outside the Union, as well as the balance between the environmental, economic and social impact on local communities and small-scale land managers. / An activity under the scope of this Regulation shall not negatively affect other activities under the scope of this Regulation.

Removed:Article 7 – paragraph 2: 2. For the purposes of paragraphs 1, 1a, 1b and 1c, the Commission shall set out the minimum sustainability requirements for each type of activity in the relevant certification methodology, as part of the delegated acts adopted pursuant to Article 8. The minimum sustainability requirements shall take into account the impacts both within and outside the Union and local conditions. Those minimum sustainability requirements shall, where appropriate, be consistent with the technical screening criteria for the ‘do no significant harm’ principle concerning forestry activities and underground permanent geological storage of CO2 laid down in Delegated Regulation (EU) 2021/2139, and shall promote the sustainability of forest and agriculture biomass raw material in accordance with the sustainability and GHG saving criteria for biomass laid down in Article 29 of Directive (EU) 2018/2001.

Removed:Article 7 – paragraph 3: 3. Where an operator or group of operators report co-benefits that contribute to the sustainability objectives referred to in paragraph 1, 1a or 1b beyond the minimum sustainability requirements referred to in paragraph 2, they shall comply with the certification methodologies set out in delegated acts referred to in Article 8. The certification methodologies shall incentivise the generation of co-benefits going beyond the minimum sustainability requirements for the objectives referred to in paragraph 1a and shall provide for the possibility of generating a carbon farming premium for such co-benefits, for which the Commission shall set out the methodology by delegated acts by ... [please insert the date one year from the entry into force of this Regulation]. Certificates shall indicate whether an activity has a neutral impact or generates co-benefits for the sustainability objectives.

Removed:Article 8 – paragraph 2: 2. The Commission shall adopt delegated acts in accordance with Article 16 to establish the technical certification methodologies referred to in paragraph 1 for each type of activity. Each certification methodology for each type of activity shall be subject to a separate delegated act. Those certification methodologies shall include at least the elements set out in Annex I. The first such delegated act shall be adopted by ... [please enter the date 12 months from the entry into force of this regulation]. / The Commission shall prioritise the development of certification methodologies for those types of activities that are the most mature, have the potential for generating the largest net benefits and the potential to provide the largest co-benefits. In the case of carbon farming activities, the Commission shall as a part of its prioritisation take into account in addition whether the activities contribute to sustainable management of agricultural land and forests. / The delegated acts referred to in the first subparagraph shall be reviewed periodically to include new or innovative activities, prepared in accordance with criteria listed in paragraphs 2a and 3. / The technical certification methodologies for activities related to carbon storage in products shall only be developed following and on the basis of the report to be presented by the Commission in accordance with Article 17(3) of Regulation (EU) 2018/841.

Removed:Article 8 – paragraph 2 a (new): 2a. Prior to adopting the delegated act referred to in paragraph 2 of this Article, the Commission shall consult the Platform referred to in Article 8a regarding the technical certification methodologies referred to in paragraph 2 of this Article.

Removed:Article 8 – paragraph 2 b (new): 2b. For each draft delegated act, the Commission shall carry out a thorough impact assessment, which shall be based on conclusive scientific evidence and a public consultation for a period of at least four weeks, and its final results shall be made public at the time of adoption of the related delegated act. / Within 6 months of ... [please insert the date of the entry into force of this Regulation], the Commission shall, in accordance with paragraph 2 and after consulting the Platform, publish guidance for potential carbon farming operators or groups of operators on the list of carbon farming activities that are to be prioritised in the preparation of the methodologies. That list may be periodically reviewed and extended.

Removed:Article 8 – paragraph 3 – point a: (a) the objectives of ensuring the robustness of the activities and recognising the protection and restoration of ecosystems;

Removed:Article 8 – paragraph 3 – point a a (new): (aa) the certification methodologies shall be based on the best available scientific evidence and the precautionary principle enshrined in Article 191 of the Treaty on the Functioning of the European Union;

Removed:Article 8 – paragraph 3 – point a b (new): (ab) the outcome of the public consultation and the advice of the Platform;

Removed:Article 8 – paragraph 3 – point a c (new): (ac) existing standards and best practices in the certification methodologies, where they comply with the requirements and criteria set out in this Regulation;

Removed:Article 8 – paragraph 3 – point b: (b) the objective of minimising administrative and financial burden and keeping the certification procedure as simple as possible for operators, particularly for small-scale carbon farming operators and for small- and medium-sized enterprises, without compromising the quality of the carbon removals or co-benefits;

Removed:Article 8 – paragraph 3 – point b a (new): (ba) the certification methodologies shall be easy to use and established in a manner that facilitates the verification of their compliance;

Removed:Article 8 – paragraph 3 a (new): 3a. The Commission shall make the certification methodologies publicly available.

Removed:Article 8 a (new): Article 8a / Platform on Carbon Removal, Carbon Farming and Carbon Storage in Product Activities / 1. The Commission shall establish a Platform on Carbon removal and Carbon farming Activities (the ‘Platform’). It shall be composed in a balanced manner of the following groups: / (a) representatives of: / (i) the European Environment Agency; / (ii) the European Scientific Advisory Board on Climate Change established under Article 10a of Regulation (EC) No 401/2009 of the European Parliament and of the Council1a; / (b) experts representing relevant private stakeholders, including farmers and forest owners or managers, and business sectors, representing relevant industries, involved in the areas covered by this Regulation; / (ba) representatives of certification schemes; / (c) experts representing civil society with expertise in the areas covered by this Regulation; / (d) experts appointed in a personal capacity who have proven knowledge and experience in the areas covered by this Regulation; / (e) experts representing academia, including universities, research institutes and other scientific organisations. / The members of the Expert Group on carbon removals shall be integrated into the groups of representatives and experts referred to in points (a) to (e) in a way that guarantees that groups in points (a) to (e) are represented in a balanced manner. / 2. The Platform shall: / (a) advise the Commission on the technical certification methodologies referred to in Article 8, includ…

Removed:Article 9 – paragraph 1: 1. To apply for a certification of compliance with this Regulation, an operator or a group of operators shall submit an application to a certification scheme. Upon acceptance of that application, the operator or a group of operators shall submit to a certification body a comprehensive description of the activity, including the certification methodology applied to assess compliance with Articles 3a to 7, and the expected total net benefit. Groups of operators shall also specify how advisory services on activities are provided, in particular to small-scale operators, and what measures are taken to limit the administrative burden for land managers. For operators or groups of operators involved in cross-border or multi-country projects, a single certification body may be appointed for all cross-border and multi-country projects. / For carbon farming activities, Member States may provide advice to farmers in the framework of the advisory services referred to in Article 15 of Regulation (EU) 2021/2115. / For carbon farming, agricultural parcels registered in the Land Parcel Identification System (LPIS) set out in Article 68 of Regulation (EU) 2021/2116 on which a carbon farming activity certified by a certification scheme is taking place cannot be certified for the same activity by a different certification scheme. / In order to ensure consistency with Annex I (c), for carbon farming, the following information shall be registered in the Identification system for agricultural parcel…

Removed:Article 9 – paragraph 2: 2. The certification scheme shall appoint a certification body which shall conduct a certification audit to verify that the information submitted in accordance with paragraph 1 is accurate and reliable, and confirm compliance of the activity with Articles 3a to 7. When multiple different carbon farming activities take place at farm level, the certification audits may be conducted on a single occasion. When as a result of that certification audit the compliance of the information submitted in accordance with paragraph 1 has been verified, the certification body shall issue a certification audit report, that includes a summary, and a certificate containing, as a minimum, the information set out in Annex II. The certification scheme shall control the certification audit report and the certificate, and make the certification audit report and the certificate publicly available in full or, where necessary to preserve the confidentiality of commercially sensitive information in conformity with the relevant Union and national law, excluding that commercially sensitive information, in the Union registry referred to in Article 12.

Removed:Article 9 – paragraph 3: 3. The certification body shall carry out periodic re-certification audits to reconfirm compliance of the activity with Articles 3a to 7 and verify the generated net benefit. Re-certification audits shall take place at least every 5 years for carbon farming activities, and at least every 10 years for other activities, following a risk-based approach. As a result of that re-certification audit, the certification body shall issue a re-certification audit report, that includes a summary, and an updated certificate. The certification scheme shall control the re-certification audit report and the updated certificate, and make the re-certification audit report, the updated certificate and the certified carbon removal units publicly available in full or, where necessary to preserve the confidentiality of commercially sensitive information in conformity with the relevant Union and national law, excluding that commercially sensitive information, in the Union registry referred to in Article 12.

Removed:Article 9 – paragraph 4: 4. The operator or a group of operators shall support the certification body during certification and re-certification audits, notably by giving access to the activity premises and providing any data and documentation required.

Removed:Article 9 – paragraph 4 a (new): 4a. Certification bodies shall be remunerated by the certification scheme in order to ensure the independence of the certification or re-certification audits.

Removed:Article 9 – paragraph 5: 5. The Commission shall no later than ... [please insert the date 12 months from the entry into force of this Regulation] adopt implementing acts to set out the structure, format, technical details of the comprehensive description of the activity referred to in paragraph 1, and of the certification and re-certification audit reports referred to in paragraphs 2 and 3. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 17.

Removed:Article 10 – paragraph 1: 1. Certification bodies appointed by certification schemes shall be accredited by a national accreditation authority pursuant to Regulation (EC) No 765/2008 of the European Parliament and of the Council37. The list of accredited certification bodies shall be made publicly available in the Union registry referred to in Article 12.

Removed:Article 10 – paragraph 2 – point b: (b) legally and financially independent from the operators or from a group of operators, and carry out the activities required under this Regulation in the public interest.

Removed:Article 10 – paragraph 4: 4. Member States and, where applicable, regional authorities shall supervise the operation of certification bodies. Certification bodies shall submit, upon request by the national and, where applicable, regional competent authorities, all relevant information necessary to supervise their operation, including date, time and location of the audits referred to in Article 9. Where Member States, and when applicable, regional authorities, find issues of non-conformity, they shall inform the certification body and the relevant certification scheme thereof without delay and publish that notice in the Union registry referred to in Article 12.

Removed:Article 11 – paragraph 2: 2. Certification schemes shall operate on the basis of reliable and transparent rules and procedures, in particular with regard to internal management and monitoring, handling of complaints and appeals, stakeholder consultation, transparency and publication of information, appointment and training of certification bodies and addressing non-conformity issues. For the purpose of handling complaints and appeals, certification schemes shall put in place easily accessible complaint and appeal procedures. Those procedures shall be made publicly available in the Union registry referred to in Article 12.

Removed:Article 11 – paragraph 3: 3. Certification schemes shall verify if the information and data submitted by the operator or a group of operators for the certification of compliance pursuant to Article 9 were subject to independent auditing and if the certification of compliance and the re-certification audit reports were carried out in an accurate, reliable, and cost-effective manner.

Removed:Article 11 – paragraph 4: 4. Certification schemes shall publish, at least annually, a list of the appointed certification bodies in the Union registry referred to in Article 12, stating for each certification body by which entity or national or, where applicable, regional public authority it was recognised and which entity or national or, where applicable, regional public authority is monitoring it.

Removed:Article 11 – paragraph 5: 5. The Commission shall no later than ... [please insert the date 12 months from the date of entry into force of this Regulation] adopt implementing acts setting out the structure, format, technical details and process referred to in paragraphs 2, 3 and 4, which shall apply to all certification schemes. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 17.

Removed:Article 12 – title: Union registry

Removed:Article 12 – paragraph 1: 1. The Commission shall establish and duly maintain a public registry (‘Union registry’) to make publicly available the information related to the certification process in an accessible way, containing, as a minimum, the information set out in Annex IIa. The Union registry shall use automated systems, including electronic templates. / A certification scheme shall submit all relevant data and reporting that are required to be included in the Union registry in accordance with Annex IIa and that are necessary to verify compliance with the requirements laid down in this Regulation.

Removed:Article 12 – paragraph 2: 2. The Commission shall by...[12 months from the date of entry into force of this Regulation] adopt implementing acts setting out the structure, format, and technical details of the Union registry and the rules and procedures for providing all the information as referred to in paragraph 1. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 17.

Removed:Article 12 – paragraph 2 a (new): 2a. The Commission shall ensure that certification schemes report the average share of the revenues related to the sale of certified units for each activity which it passed on to the operator. The Commission shall assess the submitted reports and annually report its findings to the European Parliament and to the Council.

Removed:Article 13 – paragraph 1: 1. Only a certification scheme recognised by the Commission by means of a decision may be used by operators or group of operators to demonstrate compliance with this Regulation. Such decision shall be valid for a period of no more than 5 years and shall be made public in the Union registry referred to in Article 12. The Commission shall inform the certification scheme about its decision for recognition no later than one month after the notification was provided.

Removed:Article 13 – paragraph 2: 2. A Member State, or where relevant, the regional authorities, shall notify to the Commission the application for recognition of the public certification scheme. The legal representative of a private certification scheme shall notify to the Commission the application for recognition of the private certification scheme.

Removed:Article 13 – paragraph 3: 3. The Commission may, after appropriate consultation with the certification scheme, repeal a decision recognising a certification scheme pursuant to paragraph 1 where the certification scheme fails to implement the standards and rules set out in the implementing acts referred to in Article 11(5). Where a Member State or, where applicable, a regional authority raises concerns, or where a legal person, operator or group of operators raises duly substantiated concerns, that a certification scheme does not operate in accordance with the standards and rules set out in the implementing acts referred to in Article 11(5) that constitute the basis for decisions under paragraph 1, the Commission shall investigate the matter and take appropriate action, including repealing the relevant decision.

Removed:Article 13 – paragraph 4: 4. The Commission shall by...[12 months from the date of entry into force of this Regulation] adopt implementing acts setting out the structure, format, and technical details of the notification and recognition processes referred to in paragraphs 1 and 2. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 17.

Removed:Article 14 – paragraph 2: 2. The Commission shall make those reports publicly available in the Union registry referred to in Article 12, in full or, where necessary to preserve the confidentiality of commercially sensitive information in conformity with the relevant Union and national law, excluding this commercially sensitive information.

Removed:Article 14 – paragraph 3: 3. The Commission shall by...[12 months from the date of entry into force of this Regulation] adopt implementing acts setting out he structure, format, and technical details of the reports referred to in paragraph 1. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 17.

Removed:Article 14 a (new): Article 14a / The Commission shall provide technical guidance to the Member States on the implementation of Article 9(4) and Article 13(2) and (3).

Removed:Article 15 – paragraph 1: The Commission, after consulting the Platform referred to in Article 8a, is empowered to adopt delegated acts in accordance with Article 16 to amend Annex II in order to adapt the list of minimum information included in the certificates referred to in Article 9.

Removed:Article 16 – paragraph 2: 2. The power to adopt delegated acts referred to in Articles 3a, 8 and 15 shall be conferred on the Commission for an indeterminate period of time from [PO: please insert the date = the date of entry into force of this Regulation].

Removed:Article 16 – paragraph 3: 3. The delegation of power referred to in Articles 3a, 8 and 15 may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.

Removed:Article 16 – paragraph 4: 4. Before adopting a delegated act, the Commission shall conduct a four-week public consultation and shall consult experts designated by each Member State in accordance with the principles laid down in the Inter-institutional Agreement of 13 April 2016 on Better Law-Making.

Removed:Article 16 – paragraph 5: 5. Delegated acts adopted pursuant to Articles 3a, 8 and 15 shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of 2 months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by 2 months at the initiative of the European Parliament or of the Council.

Removed:Article 18 – paragraph 2 – subparagraph 1 a (new): As part of this reporting, the Commission shall assess the possible benefits and trade-offs of the inclusion of other long-lived carbon storage products based on the latest scientific evidence and may, where appropriate, present a legislative proposal to the Parliament and to the Council.

Removed:Article 18 – paragraph 2 a (new): 2a. By ... [12 months from the date of entry into force of this Regulation], the Commission shall report to the European Parliament and to the Council, accompanied, where appropriate, by a legislative proposal and impact assessment, on the establishment of Union targets for permanent carbon removals and for land-based sequestration as an integral part of the post-2030 Union climate framework.

Removed:Article 18 – paragraph 2 b (new): 2b. The Commission shall examine options to increase emission reductions within the food supply chain, including options related to the use of carbon farming units, and shall, where appropriate, by ... [12 months from the date of entry into force of this Regulation] present a legislative proposal accompanied by an impact assessment to that end.

Removed:Annex I: (-a) description of the type of activity covered (carbon removal, carbon farming sequestration, carbon farming carbon, nitrogen or methane emission reduction, or carbon storage in products); / (a) detailed description of the activity covered, including the projected durability of its results and its monitoring period; / (b) for carbon removal activities: / (i) rules for identifying all carbon removal sinks and GHG emission sources referred to in Article 4(1); / (ii) rules for calculating the carbon removals under the baseline referred to in Article 4(1), point (a); / (iii) rules for calculating the total carbon removals referred to in Article 4(1), point (b); / (iv) rules for calculating the increase in direct and indirect greenhouse gas emissions referred to in Article 4(1), point (c); / (c) for carbon farming activities: / (i) rules for identifying all carbon sequestration sinks and reductions and greenhouse gas emission reductions and sources referred to in Article 4(2); / (ii) for carbon farming sequestration, rules for calculating the carbon sequestration under the baseline referred to in Article 4(2), first subparagraph, point (a); / (iii) for carbon farming sequestration, rules for calculating the total carbon sequestration referred to in Article 4(2), first subparagraph, point (b); / (iv) for carbon farming sequestration, rules for calculating the increase in direct and indirect greenhouse gas emissions referred to in Article 4(2) first subparagraph, point (c); / (v) …

Removed:Annex II: (a) name and type of the activity, including whether the activity constitutes a carbon removal, carbon farming sequestration, carbon farming carbon, nitrogen or methane emission reduction, or carbon storage in products activity, including the name and contact details of the operator or group of operators; / (b) the location of the activity, including geographically explicit location of the activity boundaries, respecting 1:5000 mapping scale requirements for the Member State; / (ba) for carbon farming activities, where applicable, a unique identification of the agricultural parcel as registered in the identification system for agricultural parcels provided for in Article 68 of Regulation (EU) 2021/2116 on which carbon farming activity is taking place; / (c) start date and expected end date of the activity; / (i) for carbon removal activities: / (ii) carbon removals under the baseline referred to in Article 4(1), point (a); / (iii) total carbon removals referred to in Article 4(1), point (b); / (ia) for carbon farming activities: / (i) for carbon farming sequestration, net carbon farming sequestration benefit referred to in Article 4(2); / (ii) for carbon farming sequestration, carbon sequestration under the baseline referred to in Article 4(2) first subparagraph, point (a); / (iii) for carbon farming sequestration, total carbon sequestration referred to in Article 4(2) first subparagraph, point (b); / (iv) for carbon farming sequestration, increase in direct and indirect gree…

Removed:Annex II a (new): ANNEX IIa / Minimum information to be included in the Union registry referred to in Article 12 / For each certified activity, the Union registry referred to in Article 12 shall include at least the following minimum information: / (a) name and type of the activity, including whether the activity constitutes a carbon removal activity, a carbon farming sequestration activity, a carbon farming emissions reduction activity for carbon, nitrogen or methane, or a carbon storage in products activity, the name and contact details of the operator or group of operators; / (b) effective start date and expected end date of the activity; / (c) name of the certification scheme; / (d) the Member State where the activity takes place; / (e) the certification methodology for each activity, in accordance with Article 8; / (f) the expected net benefit; / (g) the current status of the certificate (active, withdrawn, expired); / (h) where applicable, the natural or legal holder of a certified unit, the purpose for which that certified unit is held and the price paid to the operator; / (i) for each activity, a link to the certification audit report and, where applicable, updated audit report, in accordance with Article 9; / The Union registry referred to in Article 12 shall also include a list of all recognised certification schemes, their rules and procedures in accordance with Article 11(2), their annual activity reports in accordance with Article 14, the list of their appointed certification bodi…