Annex I

It is a land area of at least ​​0.05-1.0 hectare with tree crown cover (or equivalent level of stock) with more than 10-30% of trees having the potential to reach the minimum height of 2-5 meters in in situ maturity. A forest may consist of closed forest...

They include carbon stored in vegetation (above and below ground), decaying matter in the soil, and wood products.

Emissions produced as a result of human action. For example, large amounts of carbon dioxide are being released into the atmosphere by activities such as the burning of fossil fuels, agriculture, cement making, and so on.