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1. The environmental economic accounts to be compiled within the common framework referred to in Article 1 shall be grouped in the following modules:

(a) a module for air emissions accounts, as set out in Annex I;

(b) a module for environmentally related taxes by economic activity, as set out in Annex II;

(c) a module for economy-wide material flow accounts, as set out in Annex III;

(d) a module for environmental protection expenditure accounts, as set out in Annex IV;

(e) a module for environmental goods and services sector accounts, as set out in Annex V;

(f) a module for physical energy flow accounts, as set out in Annex VI;

(g) a module for forest accounts, as set out in Annex VII;

(h) a module for environmental subsidies and similar transfers accounts, as set out in Annex VIII;

(i) a module for ecosystem accounts, as set out in Annex IX.

2. Each Annex shall contain the following information:

(a) the objectives for which the accounts are to be compiled;

(b) the coverage of the accounts;

(c) the list of characteristics for which data are to be compiled and transmitted;

(d) the first reference year, frequency and transmission deadlines for the compilation of the accounts;

(e) the reporting tables;

(f) the maximum duration of the transitional periods referred to in Article 8 during which the Commission may grant derogations.

3. The Commission is empowered to adopt delegated acts in accordance with Article 9 where necessary to take account of environmental, economic and technical developments:

(a) to supplement this Regulation by providing methodological guidance;

(b) to amend Annexes I to VI as regards the information referred to in paragraph 2, points (c), (d) and (e);

(c) to amend Annexes VII, VIII and IX as regards the information referred to in paragraph 2, points (c), (d) and (e), provided that:

(i) the list of characteristics referred to in paragraph 2, point (c), is only amended by up to four characteristics for each Annex every 3 years, and (ii) the information referred to in paragraph 2, point (d), is amended only in order to set out the first reference year, frequency and transmission deadlines of any added characteristics. In exercising its power pursuant to this paragraph, the Commission shall ensure that its delegated acts do not impose a significant additional burden on the Member States or on the respondents. The Commission shall duly justify its delegated acts.

4. The Commission shall be empowered to adopt delegated acts in accordance with Article 9 in order to specify the energy products referred to in Section 3 of Annex VI, based on the lists set out in the Annexes to Regulation (EC) No 1099/2008 of the European Parliament and of the Council (). Such delegated acts shall not impose a significant additional burden on the Member States or on the respondents. When establishing and subsequently updating the lists referred to in the first subparagraph, the Commission shall duly justify the actions, using, where appropriate, input from relevant experts on a cost-effectiveness analysis, including an assessment of the burden on respondents and of the production costs.

5. In order to facilitate a uniform application of Annex V, the Commission shall, by 31 December 2015, by means of implementing acts, establish an indicative compendium of environmental goods and services and of the economic activities to be covered by Annex V based on the following categories: environmental specific services, environmental sole purpose products (connected products), adapted goods and environmental technologies. The Commission shall update the compendium where necessary. The implementing acts referred to in the first subparagraph shall be adopted in accordance with the examination procedure referred to in Article 11(2).