{"text_format":"1","workbook":"xlsx","n_sheets":6,"sheets":["READ BEFORE STARTING!","Reference Sheet","Section 5.1","Section 5.2","Section 5.6","Support sheet (hidden)"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":9,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"READ BEFORE STARTING!","index":0,"n_rows":6,"n_cols":2,"rows_kept":6,"cut":false,"hidden":false,"merged":[[1,1,3,8],[5,1,30,8]]}
[]
[null,"READ BEFORE STARTING!"]
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[]
[]
[null,"Please enable macros in order to use all interactive features in this workbook.\n\n1. When you first open the file\n- A security warning (“Enable Content” or “Macros have been disabled”) appears under the ribbon.\n- Click Enable Content (Windows) or Enable Macros (Mac) to allow the VBA code to run.\nNote: Once you turn on the macros and make file a trusted document, the next time you open the workbook, the security warning will not appear. \n\n2. If you declined the macros accidentally, you can either simply re-open the workbook and repeat Step 1 above, or follow the steps below\n\n- Windows Excel\n  > Go to File > Info\n  > Click Enable Content next to the Security Warning.\n  > If no warning is visible, go to File > Options > Trust Center > Trust Center Settings… > Macro Settings, choose “Enable all macros”, click OK, then close & reopen the workbook.\n\n- Mac Excel\n  > Go to Excel > Preferences… > Security & Privacy\n  > Under Macro Security, select “Enable all macros” or “Enable macros for this workbook”\n  > Close & reopen the workbook.\n\n3. Why?\n- All of the interactive show/hide logic, pop‑up reminders, and cell‑locking in this file is driven by VBA.\n- If macros remain disabled, those features will not work and some tables may remain hidden.\n\nTip: If you ever see unexpected blanks or missing tables, check that macros are enabled and then reopen the file.\t\t\t\t"]

{"sheet":"Reference Sheet","index":1,"n_rows":46,"n_cols":7,"rows_kept":46,"cut":false,"hidden":false,"merged":[[5,16,6,17],[5,6,7,15],[10,6,14,15],[23,3,23,4],[23,1,23,2],[22,3,22,4],[22,1,22,2],[11,1,13,3],[0,0,2,0],[1,1,2,4],[5,3,5,4],[5,1,5,2],[10,1,10,2]]}
[]
[null,"Reference Sheet\nAlways Copy and Paste using Match Destination Formatting or Paste Values"]
[]
[]
[]
[null,"Reporting Period",null,"Monitoring Period",null,null,"Instructions - Reporting and Monitoring Periods (for auditors)\n\nEnter the Reporting and Monitoring Period Start and End Dates in the cells highlighted in red (B8 to E8) by copying them directly from the FCPF ER-MR Template Tool completed by the REDD Country Participant. Once a date is entered, the cell will turn blue to indicate it remains editable.\n\n1. Reporting Period: Means each time period, as part of the Crediting Period for which the REDD Country Participant has to measure and report on ERs generated under the ER Program in the form of ER Monitoring Reports. \n\n2. Monitoring Period: Means the time period, typically covering full calendar years, during which the REDD Country Participant estimates GHG emissions and removals used to quantify ERs for an ER-MR, and which may extend beyond the contractual Reporting Period to enable alignment with available monitoring data and systems.\n\nNote: In the first Reporting Period, the Monitoring Period may differ from the Reporting Period to allow alignment with available monitoring data. In subsequent Reporting Periods, the Monitoring Period must be identical to the Reporting Period. The auditor should confirm that the dates copied here match exactly those reported in the ER-MR Template Tool."]
[null,"Start Date\n(YYYY-MM-DD)","End Date\n(YYYY-MM-DD)","Start Date\n(YYYY-MM-DD)","End Date\n(YYYY-MM-DD)"]
[]
[]
[]
[null,"Select the Applicable Option:",null,"Select Option",{"$f":"IF(D11=\"Select Option\", \"⚠️ Please select a valid Option\", \"\")","v":"⚠️ Please select a valid Option"},null,"Instructions - HFLD Selection (for auditors)\n\nUse thedropdown menu in D11 to indicate whether the REDD Country Participant under verification has chosen to label the ERs as HFLD.\n\nOption 1: Yes – the REDD Country Participant has applied the HFLD label to FCPF ERs.\n- In this case, the auditor must copy the following values directly from the FCPF ER-MR Template Tool, Reference Sheet worksheet, completed by the REDD Country Participant:\n  > The ERs sold, assigned or otherwise used by any other entity for sale, public relations, compliance or any other purpose (including ERs accounted separately under other GHG accounting schemes or ERs set aside for Reversal management) in cells C18 to G18, if applicable.\n- Ensure that these figures are replicated exactly as reported in the FCPF ER-MR Template Tool.\n\nOption 2: No – the REDD Country Participant has not applied the HFLD label\n> In this case, all HFLD-related calculation tables will remain hidden automatically."]
[null,"Instructions (for auditors)\n\nIs the REDD Country Participant under verification wishing to label FCPF ERs as High Forest Low Deforestation (HFLD) resulting from the application of an adjustment to average historical emissions?\n- Option 1: Yes, the REDD Country Participant has chosen to label FCPF ERs as HFLD.\n- Option 2: No, the REDD Country Participant has chosen not to label FCPF ERs as HFLD."]
[]
[]
[]
[]
[null,"Year of Monitoring / Reporting Period t",{"$f":"TRANSPOSE(IF('Reference Sheet'!$B$42:$B$46=0,\"\",'Reference Sheet'!$B$42:$B$46))","v":""},"","","",""]
[null,"ERs sold, assigned or otherwise used by any other entity for sale, public relations, compliance or any other purpose including ERs accounted separately under other GHG accounting schemes or ERs that have been set-aside to meet Reversal management requirements under other GHG accounting schemes\n(tCO2-e)"]
[null,"Effective Start Date",{"$f":"IF(OR(B8=\"\",D8=\"\"),\"\",MAX(B8, D8))","v":""}]
[null,"Effective End Date",{"$f":"IF(OR(C8=\"\",E8=\"\"),\"\",MIN(C8,E8))","v":""}]
[null,"Days in overlap",{"$f":"IF(C20>=C19,C20-C19 + 1,0)","v":{"$error":"#VALUE!"}}]
[]
[null,"Length of Reporting Period in Days",null,"Length of Monitoring Period in Days"]
[null,{"$f":"MAX(0, MIN($C$8,$E$8) - MAX($B$8,$D$8) + 1)","v":1},null,{"$f":"$E$8-$D$8 + 1","v":1}]
[]
[null,"Years of Monitoring t","Effective Start Date","Effective End Date","Days in overlap"]
[null,{"$f":"IF($B$42:$B$46=0,\"\",$B$42:$B$46)","v":""},{"$f":"IF(B27=\"\", \"\", MAX($B$8, C35))","v":""},{"$f":"IF(B27=\"\", \"\", MIN($C$8, D35))","v":""},{"$f":"IF(B27=\"\", \"\", IF(D27 >= C27, D27 - C27 +1, 0))","v":""}]
[null,"",{"$f":"IF(B28=\"\", \"\", MAX($B$8, C36))","v":""},{"$f":"IF(B28=\"\", \"\", MIN($C$8, D36))","v":""},{"$f":"IF(B28=\"\", \"\", IF(D28 >= C28, D28 - C28 +1, 0))","v":""}]
[null,"","",{"$f":"IF(B29=\"\", \"\", MIN($C$8, D37))","v":""},""]
[null,"","","",""]
[null,"","","",""]
[]
[]
[null,"Years of Monitoring t","Year Start Date (Monitoring Year t)\n(YYYY-MM-DD)","Year End Date (Monitoring Year t)\n(YYYY-MM-DD)"]
[null,{"$f":"IF($B$42:$B$46=0,\"\",$B$42:$B$46)","v":""},{"$f":"IF($B35=\"\",\"\",MAX($D$8,DATE($B35,1,1)))","v":""},{"$f":"IF($B35=\"\",\"\",MIN($E$8,DATE($B35,12,31)))","v":""}]
[null,"",{"$f":"IF($B36=\"\",\"\",MAX($D$8,DATE($B36,1,1)))","v":""},{"$f":"IF($B36=\"\",\"\",MIN($E$8,DATE($B36,12,31)))","v":""}]
[null,"","",""]
[null,"","",""]
[null,"","",""]
[]
[null,"Years of Monitoring t"]
[null,{"$f":"IF(OR($D$8=\"\", $E$8=\"\"), \"\", IF(ROW()-ROW($B$42)<=YEAR($E$8)-YEAR($D$8), YEAR($D$8)+ROW()-ROW($B$42), \"\"))","v":""}]
[null,{"$f":"IF(OR($D$8=\"\", $E$8=\"\"), \"\", IF(ROW()-ROW($B$42)<=YEAR($E$8)-YEAR($D$8), YEAR($D$8)+ROW()-ROW($B$42), \"\"))","v":""}]
[null,{"$f":"IF(OR($D$8=\"\", $E$8=\"\"), \"\", IF(ROW()-ROW($B$42)<=YEAR($E$8)-YEAR($D$8), YEAR($D$8)+ROW()-ROW($B$42), \"\"))","v":""}]
[null,{"$f":"IF(OR($D$8=\"\", $E$8=\"\"), \"\", IF(ROW()-ROW($B$42)<=YEAR($E$8)-YEAR($D$8), YEAR($D$8)+ROW()-ROW($B$42), \"\"))","v":""}]
[null,{"$f":"IF(OR($D$8=\"\", $E$8=\"\"), \"\", IF(ROW()-ROW($B$42)<=YEAR($E$8)-YEAR($D$8), YEAR($D$8)+ROW()-ROW($B$42), \"\"))","v":""}]

{"sheet":"Section 5.1","index":2,"n_rows":15,"n_cols":9,"rows_kept":15,"cut":false,"hidden":false,"merged":[[4,1,5,3],[1,1,2,7],[4,4,5,7]]}
[]
[null,"Section 5.1 - ER Program Reference Level for the Reporting Period"]
[]
[]
[null," Adjusted Data from the ER-MR\nAlways Copy and Paste using Match Destination Formatting or Paste Values",null,null,"Instructions (for auditors)\n\n1. Copy and paste here the already truncated values as reported in the ER-MR Section 4.1 worksheet.\n- These should be the final values after truncation, not the original program spreadsheets with decimals.\n- Fill out the cells highlighted in red.\n- If a value is not applicable, enter “0” instead of leaving the cell blank.\n- Once filled, red cells will turn blue to indicate that they remain editable (as opposed to white, which are locked).\n\n2. Do not modify, adjust, or re-truncate values in this worksheet. The auditor’s role is only to check and replicate the official figures reported in the ER-MR."]
[]
[]
[null," Year of Monitoring / Reporting Period t","Average annual historical Emissions from deforestation over the Reference Period (tCO2-e/yr)","If applicable, average annual historical Emissions from forest degradation over the Reference Period (tCO2-e/yr)","If applicable, average annual historical enhanced Removals from afforestation/reforestation (AR) (tCO2-e/yr)","If applicable, average annual historical enhanced Removals from other activities besides A/R (tCO2-e/yr)","Adjustment, if applicable (tCO2-e/yr)","Reference Level (tCO2-e/yr)","Reference Level without adjustment (tCO2-e/yr)"]
[null,{"$f":"IF('Reference Sheet'!$B$42:$B$46=0,\"\",'Reference Sheet'!$B$42:$B$46)","v":""}]
[null,""]
[null,""]
[null,""]
[null,""]
[null,"Total"]
[null,null,{"$f":"SUMPRODUCT(($B$9:$B$13<>\"\")*(C9:C13=\"\"))","v":0},{"$f":"SUMPRODUCT(($B$9:$B$13<>\"\")*(D9:D13=\"\"))","v":0},{"$f":"SUMPRODUCT(($B$9:$B$13<>\"\")*(E9:E13=\"\"))","v":0},{"$f":"SUMPRODUCT(($B$9:$B$13<>\"\")*(F9:F13=\"\"))","v":0},{"$f":"SUMPRODUCT(($B$9:$B$13<>\"\")*(G9:G13=\"\"))","v":0},{"$f":"SUMPRODUCT(($B$9:$B$13<>\"\")*(H9:H13=\"\"))","v":0}]

{"sheet":"Section 5.2","index":3,"n_rows":16,"n_cols":7,"rows_kept":16,"cut":false,"hidden":false,"merged":[[1,1,2,6],[4,1,5,3],[4,4,5,6],[7,2,8,2],[7,3,8,3],[7,6,8,6],[7,1,8,1],[7,4,8,4],[7,5,8,5]]}
[]
[null,"Section 5.2 - ER Program Emission by Sources and Removals by Sinks "]
[]
[]
[null,"Adjusted Data from the ER-MR\nAlways Copy and Paste using Match Destination Formatting or Paste Values ",null,null,"Instructions (for auditors)\n\n1. Copy and paste here the already truncated values as reported in the ER-MR, Section 4.2 (or as provided in the official FCPF ER-MR Template Tool, Section 4.2 worksheet).\n- These should be the final values after truncation, not the original program spreadsheets with decimals.\n- Fill out the cells highlighted in red.\n- If a value is not applicable, enter “0” instead of leaving the cell blank.\n- Once filled, red cells will turn blue to indicate that they remain editable (as opposed to white, which are locked).\n\n2. Do not modify, adjust, or re-truncate values in this worksheet. The auditor’s role is only to check and replicate the official figures reported in the ER-MR."]
[]
[]
[null,"Year of Monitoring / Report Period t","Emissions from deforestation (tCO2-e/yr)","If applicable, Emissions from forest degradation (tCO2-e/yr)*","If applicable, enhanced Removals from afforestation/reforestation (AR) (tCO2-e/yr)","If applicable, enhanced Removals from other activities besides A/R (tCO2-e/yr)","Net Emissions and Removals (tCO2-e/yr)"]
[]
[null,{"$f":"IF('Reference Sheet'!$B$42:$B$46=0,\"\",'Reference Sheet'!$B$42:$B$46)","v":""}]
[null,""]
[null,""]
[null,""]
[null,""]
[null,"Total"]
[null,null,{"$f":"SUMPRODUCT(($B$10:$B$14<>\"\")*(C10:C14=\"\"))","v":0},{"$f":"SUMPRODUCT(($B$10:$B$14<>\"\")*(D10:D14=\"\"))","v":0},{"$f":"SUMPRODUCT(($B$10:$B$14<>\"\")*(E10:E14=\"\"))","v":0},{"$f":"SUMPRODUCT(($B$10:$B$14<>\"\")*(F10:F14=\"\"))","v":0},{"$f":"SUMPRODUCT(($B$10:$B$14<>\"\")*(G10:G14=\"\"))","v":0}]

{"sheet":"Section 5.6","index":4,"n_rows":25,"n_cols":11,"rows_kept":25,"cut":false,"hidden":false,"merged":[[21,12,22,13],[1,1,2,6],[4,1,4,4]]}
[]
[null,"Section 5.6 - Calculation of Emissions Reductions\nAlways Copy and Paste using Match Destination Formatting or Paste Values"]
[]
[]
[null,"Determine whether the ER Program has quantified ERs in compliance with the Methodological Framework, the ER Monitoring Report template and other applicable Criteria. Please complete the following table. \n\nIf the Program Entity wishes to report additional ERs for a Reporting Period it has already reported for as a result of increased ability to transfer ER title, the table below shall only present the FCPF units corresponding to the additional number of ERs for which the ability to transfer Title to ERs is clear and uncontested.\n\nRefer to criterion 5, 6, 7, 8, 9, 14 16 and, 22 of the Methodological Framework; section 10.2 of the VVG."]
[]
[null,null,"Year",{"$f":"TRANSPOSE(IF('Reference Sheet'!$B$42:$B$46=0,\"\",'Reference Sheet'!$B$42:$B$46))","v":""},"","","","","TOTAL"]
[null,"A","Reference Level (tCO2-e) (Section 5.1)",{"$f":"TRANSPOSE(IF('Section 5.1'!$H$9:$H$13=0,\"\",'Section 5.1'!$H$9:$H$13))","v":""},"","","","",{"$f":"SUM(D8:H8)","v":0}]
[null,"B","Net Emissions and Removals under the ER Program (tCO2-e) (Section 5.2)",{"$f":"TRANSPOSE(IF('Section 5.2'!$G$10:$G$14=0, \"\",'Section 5.2'!$G$10:$G$14))","v":""},"","","","",{"$f":"SUM(D9:H9)","v":0}]
[null,"C","Emission Reductions during Reporting Period (tCO2-e) (A-B)",{"$f":"IF(OR(ISNUMBER(D8), ISNUMBER(D9)), D8-D9, \"\")","v":""},{"$f":"IF(OR(ISNUMBER(E8), ISNUMBER(E9)), E8-E9, \"\")","v":""},{"$f":"IF(OR(ISNUMBER(F8), ISNUMBER(F9)), F8-F9, \"\")","v":""},{"$f":"IF(OR(ISNUMBER(G8), ISNUMBER(G9)), G8-G9, \"\")","v":""},{"$f":"IF(OR(ISNUMBER(H8), ISNUMBER(H9)), H8-H9, \"\")","v":""},{"$f":"SUM(D10:H10)","v":0}]
[null,"D","If applicable, number of Emission Reductions from reducing forest degradation that have been estimated using proxy-based estimation approaches (use zero if not applicable)",null,null,null,null,null,{"$f":" SUM(D11:H11)","v":0},null,"Please enter this value manually \n[Section 8, B. of the ER-MR or ER-MR Template Tool]"]
[null,"E","Number of Emission Reductions estimated using measurement approaches (C-D)",{"$f":"IFERROR(D10-D11, \"\")","v":""},{"$f":"IFERROR(E10-E11, \"\")","v":""},"","","",{"$f":"SUM(D12:H12)","v":0}]
[null,"F","Percentage of ERs (A) for which the ability to transfer Title to ERs is clear or uncontested (Section 5.4.1)",null,null,null,null,null,null,null,"Please enter this value manually\n[Section 8, D. of the ER-MR or ER-MR Template Tool]"]
[null,"G","ERs for which the ability to transfer Title to ERs is unclear or contested because they are sold, assigned or otherwise used by any other entity for sale, public relations, compliance or any other purpose (Section 5.4.3)",{"$f":"IF(OR(D7=0,D7=\"\"),\"\", 'Reference Sheet'!C18)","v":""},{"$f":"IF(OR(E7=0,E7=\"\"),\"\", 'Reference Sheet'!D18)","v":""},{"$f":"IF(OR(F7=0,F7=\"\"),\"\", 'Reference Sheet'!E18)","v":""},{"$f":"IF(OR(G7=0,G7=\"\"),\"\", 'Reference Sheet'!F18)","v":""},{"$f":"IF(OR(H7=0,H7=\"\"),\"\", 'Reference Sheet'!G18)","v":""},{"$f":"SUM(D14:H14)","v":0}]
[null,null,"If applicable, any buffer replenishments",null,null,null,null,null,{"$f":"SUM(D15:H15)","v":0},null,"Please enter this value manually\n[Section 7.3, P. of the ER-MR or ER-MR Template Tool]"]
[null,"H","Total ERs (D+E)*F-G minus, if applicable, any replenishments",{"$f":"IFERROR(TRUNC((((D11+D12)*D13-D14)-D15),0),\"\")","v":""},{"$f":"IFERROR(TRUNC((((E11+E12)*E13-E14)-E15),0),\"\")","v":""},"","","",{"$f":"SUM(D16:H16)","v":0}]
[null,"I","Conservativeness Factor to reflect the level of Uncertainty from non-proxy based approaches associated with the estimation of ERs during the Crediting Period (Section 5.3.2)",null,null,null,null,null,null,null,"Please select this value from dropdown\n[Section 8, G. of the ER-MR or ER-MR Template Tool]"]
[null,"J","Emission Reductions allocated to the Uncertainty Buffer (0.15*D/C*H)+(I*E/C*H)",{"$f":"IFERROR(TRUNC((0.15*D11/D10*D16)+(D17*D12/D10*D16),0),\"\")","v":""},{"$f":"IFERROR(TRUNC((0.15*E11/E10*E16)+(E17*E12/E10*E16),0),\"\")","v":""},"","","",{"$f":"SUM(D18:H18)","v":0}]
[null,"K","Total Reversal Risk set-aside percentage applied to the ER Program (Section 5.5)",null,null,null,null,null,null,null,"Please enter this value manually\n[Section 8, I. of the ER-MR or ER-MR Template Tool]"]
[null,"L","Emission Reductions allocated to the Pooled Reversal Buffer (H-J)*K",{"$f":"IFERROR(TRUNC(((D16-D18)*D19),0),\"\")","v":""},{"$f":"IFERROR(TRUNC(((E16-E18)*E19),0),\"\")","v":""},"","","",{"$f":"SUM(D20:H20)","v":0}]
[null,"M","Number of FCPF ERs (H-J-L)",{"$f":"IFERROR((D16-D18-D20),\"\")","v":""},{"$f":"IFERROR((E16-E18-E20),\"\")","v":""},"","",{"$f":"IFERROR((H16-H18-H20),\"\")","v":""},{"$f":"SUM(D21:H21)","v":0}]
[null,"N","Percentage of Emission reductions from enhanced Removals from afforestation/reforestation as a percentage of the total Removals [Optional if the country wishes to generate enhanced Removals]",null,null,null,null,null,null,null,"Please enter this value manually\n[Section 8, L. of the ER-MR or ER-MR Template Tool]"]
[null,"O","Number of FCPF ERs from enhanced Removals from afforestation/reforestation (M * N) [Optional if the country wishes to generate enhanced Removals]",{"$f":"IFERROR(TRUNC((D22*D21),0),\"\")","v":""},{"$f":"IFERROR(TRUNC((E22*E21),0),\"\")","v":""},"","","",{"$f":"SUM(D23:H23)","v":0}]
[null,"P","Percentage of Emission reductions from HFLD [Optional if the country wishes to label HFLD units]",null,null,null,null,null,null,null,"Please enter this value manually\n[Section 8, N. of the ER-MR or ER-MR Template Tool]"]
[null,"Q","Number of FCPF ERs from HFLD (M * P) [Optional if the country wishes to label HFLD units]",{"$f":"IFERROR(TRUNC((D21*D24),0),\"\")","v":""},{"$f":"IFERROR(TRUNC((E21*E24),0),\"\")","v":""},"","","",{"$f":"SUM(D25:H25)","v":0}]

{"sheet":"Support sheet (hidden)","index":5,"n_rows":17,"n_cols":6,"rows_kept":17,"cut":false,"hidden":true,"merged":[[1,1,2,6]]}
[]
[null,"SUPPORT SHEET"]
[]
[]
[null,"Years of Monitoring",null,"Reference Sheet Options",null,"Dates"]
[null,null,null,"Select Option",null,"2015-01-01"]
[null,2015,null,"Option 1",null,"2029-12-31"]
[null,2016,null,"Option 2"]
[null,2017]
[null,2018]
[null,2019]
[null,2020]
[null,2021]
[null,2022]
[null,2023]
[null,2024]
[null,2025]