forest reference level
as defined in Regulation (EU) 2018/841 of the European Parliament and of the Council of 30…, Article 3(1), point (7) (Definitions)
an estimate, expressed in tonnes of CO2 equivalent per year, of the average annual net emissions or removals resulting from managed forest land within the territory of a Member State in the periods from 2021 to 2025 and from 2026 to 2030, based on the criteria set out in this Regulation;