In order to reflect developments in the framework of Regulation (EU) 2018/841 as well as to ensure the accurate accounting under this Regulation, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in respect of allowing the use of the land accounting categories of managed forest land and managed wetland under the LULUCF flexibility and in respect of the accounting of transactions under this Regulation, including the use of flexibilities, the application of compliance checks and the accurate functioning of the safety reserve, through the registry established pursuant to Article 10 of Regulation (EU) No 525/2013 (‘Union Registry’).
Chun forbairtí a dhéantar faoi chuimsiú Rialachán (AE) 2018/841 a léiriú agus chun a cuntasaíocht chruinn faoin Rialachán seo a áirithiú, ba cheart an chumhacht chun gníomhartha a ghlacadh i gcomhréir le hAirteagal 290 den Chonradh ar Fheidhmiú an Aontais Eorpaigh a tharmligean chuig an gCoimisiún i dtaca le cead a thabhairt úsáid a bhaint as na catagóirí cuntasaíochta talún de thalamh foraoise bainistithe agus de bhogach bainistithe faoi sholúbthacht LULUCF agus i dtaca le cuntasaíocht a dhéanamh ar idirbhearta faoin Rialachán seo, lena n-áirítear úsáid a bhaint as solúbthachtaí, seiceálacha maidir le comhlíonadh a chur i bhfeidhm agus feidhmiú beacht an chúlchiste sábháilteachta, tríd an gclárlann a bunaíodh de bhun Airteagal 10 de Rialachán (AE) Uimh. 525/2013 (“Clárlann an Aontais”).