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MODULE FOR FOREST ACCOUNTS Section 1 OBJECTIVES Forest accounts record and present data on forest resources and economic activity in the forestry and logging industry in a way that is fully compatible with the data reported under the ESA 2010. Forest accounts provide complementary information and use concepts adapted to the particular nature of forests and of the forestry and logging industry. This Annex defines the data to be collected, compiled, transmitted and evaluated for forest accounts by Member States. Section 2 COVERAGE Forest accounts record the stocks and flows of forest resources (wooded land and timber) and economic activity in the forestry and logging industry, including production of roundwood and the extraction and gathering of wild growing non-wood forest products. Section 3 LIST OF CHARACTERISTICS Member States shall produce forest accounts according to the characteristics described in this Section.

1. Asset accounts of wooded land and timber. Wooded land is defined as the sum of the three following points.

(a) Forest available for wood supply: forests where any environmental, social or economic restrictions do not have a significant impact on the current or potential supply of wood. Those restrictions can be established by legal rules, managerial or owner’s decisions or because of other reasons.

(b) Forest not available for wood supply: all forests that are not considered available for wood supply in accordance with point (a). Those are forests where environmental, social, economic or legal restrictions prevent any significant wood supply. It includes (i) forests with legal restrictions or restrictions resulting from other political decisions that totally exclude or severely limit wood supply for reasons such as environmental or biodiversity conservation (protection forests, national parks, nature reserves and other protected areas such as those of special environmental, scientific, historical, cultural or spiritual interest);

(ii) forests where physical productivity or wood quality is too low or harvesting and transport costs are too high to justify wood harvesting, apart from occasional cuttings for own final use.

(c) Other wooded land.

‘Forest’ is defined as land spanning more than 0,5 hectares with trees higher than five metres and a canopy cover of more than 10 % or trees able to reach those thresholds in situ. It does not include land that is predominantly under agricultural land use or trees in urban settings, such as city parks, alleys and gardens. ‘Other wooded land’ is defined as land not classified as forest, spanning more than 0,5 hectares; with trees higher than five metres and a canopy cover of 5 to 10 % or trees able to reach those thresholds in situ; or with a combined cover of shrubs, bushes and trees greater than 10 %. It does not include land that is predominantly under agricultural land use or trees in urban settings, such as city parks, alleys and gardens. ‘Net annual increment of timber’ is defined as the average annual volume growth of live trees less the average annual mortality.

‘Removals’ are defined as the volume of all trees, living or dead, that are felled and removed from the forest, other wooded land or other felling sites. It includes unsold roundwood stored at the forest roadside. It also includes natural losses that are recovered, removals during the year of wood felled in an earlier period, removals of non-stem wood (such as stumps and branches), and removal of trees killed or damaged by natural causes (known as natural losses), e.g. fire, wind, insects and diseases. It does not include non-woody biomass or any wood that is left in the forest and not removed during the year, e.g. stumps, branches, tree tops and felling residues (harvesting waste). ‘Irretrievable losses’ are defined as felling residues and all fellings from windthrow that cannot be removed from the forest, and timber lost through forest fires.

2. Economic accounts reporting economic activity in the forestry and logging industry. The forest and logging industry is defined as all local kind-of-activity units (local KAU) which perform activities classified under NACE Rev. 2, Division A02. The following characteristics, using the ESA 2010 definitions, shall be reported:

— output;

— of which: output for own final use;

— intermediate consumption;

— gross value added;

— consumption of fixed capital;

— other taxes on production;

— other subsidies on production;

— compensation of employees;

— gross fixed capital formation and acquisitions less disposals of non-financial non-produced assets;

— changes in inventories;

— capital transfers. Member States shall report employment in the forestry and logging industry in thousand annual work units (AWUs) as defined in Regulation (EC) No 138/2004 of the European Parliament and of the Council (). Section 4 FIRST REFERENCE YEAR, FREQUENCY AND TRANSMISSION DEADLINES 1. Statistics shall be compiled and transmitted on a yearly basis.

2. Statistics shall be transmitted within 21 months of the end of the reference year.

3. In order to meet user needs for complete and timely datasets, the Commission (Eurostat) shall produce, as soon as sufficient country data become available, estimates for the EU totals for the main aggregates of this module. The Commission (Eurostat) shall, wherever possible, produce and publish estimates for data that have not been transmitted by Member States within the deadline specified in point 2.

4. The first reference year is 2023.

5. In the first data transmission, Member States shall include annual data from 2022 to the first reference year.

6. In each subsequent data transmission to the Commission, Member States shall provide annual data for the years n-2, n-1 and n, where n is the reference year. Member States shall resubmit data for years from 2022 onwards whenever the data are revised. Member States may provide any available data for the years preceding 2022. Section 5 REPORTING TABLES For the characteristics laid down in Section 3, the following data shall be reported: 1. Area of wooded land, broken down by:

— forest available for wood supply;

— forest not available for wood supply;

— other wooded land. Each of those categories shall be further broken down by:

— opening area at the beginning of the reference year;

— afforestation and other increases;

— deforestation and other decreases;

— statistical reclassification;

— closing area at the end of the reference year. Data shall be reported in thousand hectares.

2. Volume of timber, broken down by:

— forest available for wood supply;

— forest not available for wood supply;

— other wooded land. Forest available for wood supply shall be further broken down by:

— opening stock at the beginning of the reference year;

— net increment;

— removals;

— irretrievable losses;

— statistical reclassification;

— balancing item;

— closing stock at the end of the reference year. Forest not available for wood supply and other wooded land shall be further broken down by:

— opening stock at the beginning of the reference year;

— removals;

— other changes (between opening and closing stocks);

— closing stock at the end of the reference year. Data shall be reported in over-bark, in thousand m3.

3. Value of timber, broken down by:

— forest available for wood supply;

— forest not available for wood supply;

— other wooded land. Forest available for wood supply shall be further broken down by:

— opening stock at the beginning of the reference year;

— net increment;

— removals;

— irretrievable losses;

— revaluation;

— statistical reclassification;

— balancing item;

— closing stock at the end of the reference year. Forest not available for wood supply and other wooded land shall be further broken down by:

— opening stock at the beginning of the reference year;

— removals;

— other changes (between opening and closing stocks);

— closing stock at the end of the reference year. Data shall be reported in million national currency.

4. For economic accounts, the output referred to in Section 3 shall be reported according to the following breakdown, with products defined in terms of the classification of products by activity version 2.1:

— live forest tree plants (product 02.10.11) and forest tree seeds (product 02.10.12);

— forest trees, defined as the net increment of timber in cultivated forests (product 02.10.30);

— wood in the rough (product 02.20.1), including sales of timber from uncultivated forests, comprising the following items to be reported in two separate rows:

(i) fuel wood (products 02.20.14 and 02.20.15);

(ii) logs, i.e. the sum of logs of coniferous wood (product 02.20.11), logs of non-coniferous wood except tropical wood (product 02.20.12), and logs of tropical wood (product 02.20.13);

— wild growing non-wood products (product 02.30);

— services characteristic of the forestry and logging activity defined as forest tree nursery services (product 02.10.2), support services to forestry (product 02.4), and any other services provided by a local kind-of-activity unit (KAU) of the forestry industry;

— other products from related secondary activities in the local KAU, such as mushrooms and truffles (01.13.8), other berries, the fruits of the genus vaccinium n.e.c. (01.25.19), natural rubber (01.29.10), other wood in the rough, including split poles and pickets (16.10.39), wood charcoal (20.14.72), nature reserve services, including wildlife preservation services (91.04.12), and any other product produced by a local KAU. Intermediate consumption of the forestry and logging industry referred to in Section 3 shall be reported according to the following breakdown, with products defined in terms of the classification of products by activity version 2.1:

— the sum of live forest tree plants (product 02.10.11), forest tree seeds (product 02.10.12), and forest trees (product 02.10.3) used to produce timber;

— the sum of energy and lubricants, including electricity (product 35.11.10), motor spirit (gasoline) (product 19.20.21), natural gas – liquefied or in a gaseous state (product 06.20.10), lubricating petroleum oils and heavy preparations n.e.c. (product 19.20.29), and other similar products;

— the sum of services characteristic of forestry and logging, including forest tree nursery services (product 02.10.2), support services to forestry (product 02.4), and any other services provided by a local KAU of the forestry and logging industry;

— other goods and services not accounted for in any of the variables of intermediate consumption. Changes in inventories of the forestry and logging industry referred to in Section 3 shall be reported according to the following breakdown:

— changes in work-in-progress on cultivated biological assets;

— other changes in inventories. All characteristics shall be reported in million national currency.

5. Data on other wooded land shall be reported on a voluntary basis. Section 6 MAXIMUM DURATION OF THE TRANSITIONAL PERIODS For the implementation of the provisions of this Annex, the maximum duration of the transitional period is 2 years from the first transmission deadline.