Answers: 1) c; 2) e; 3) c.

For Austria:

• The change in Frac_Graz between 1990 (0.127) and 2004 (0.143) is rather large (about 11.7%).  In addition the following inter-annual changes should be examined further:  1990/1991 (2.6%), 1992/1993 (4.3%), and 1997/1998 (-1.9%).
• For the years 1990-2004 Frac_NCRO was reported as 0.005 kg N/kg of dry biomass).  This is lower than the IPCC default value (0.015 kg N/kg of dry biomass) and among the lowest of reporting Parties (0.005-0.03 kg N/kg of dry biomass).
• For the years 1990-2004 Frac_R is reported as 0.34 kg N/kg crop-N.  This is lower than the IPCC default (0.45 kg N/kg crop-N) and among the lowest of reporting Parties (0.04-0.65 kg N/kg crop-N).
• For the years 1990-2004 Frac_NCRBF is reported as 0.015 kg N/kg of dry biomass.  This is lower than the IPCC default value (0.03 kg N/kg of dry biomass)

For New Zealand:

• For 2004 all fractions used to estimate N₂O emissions in the agricultural soils category have been reported as "0", except for Frac_GRAZ (IE).
• For 1990-2003 a value of 0.5 for Frac_BURN is reported, which is higher than the IPCC default value (0.1).

For Ukraine:

• Frac_BURN, Frac_GRAZ, and Frac_R are reported for 1990-2004 as not estimated (NE).
• The 1990-2004 values of Frac_GASM (0.65) are the highest of reporting Parties. They are higher than the IPCC default value (0.02).
• The 1990-2004 values of Frac_NCRO (0.008) are lower than the IPCC default value (0.015).
• The 1990-2004 values of Frac_NCRBF (0.015) are lower than the IPCC default value (0.03).

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