Inconsistencies can also occur between a Party’s reporting in its National Inventory Report (NIR) and Common Reporting Format (CRF) tables. These inconsistencies may also be called out in the Party’s Part II of the S&A report. Some examples of such inconsistencies are:

• Total emissions reported in the NIR and the CRF are not exactly equal
• Category emissions are not matching.
• Key category analyses are not matching.
• Reference Approach presents higher/lower totals than Sectoral Approach in the NIR and lower/higher totals in the CRF.
• Recalculations are reported in the NIR, but are not properly reflected in the CRF tables.
• Explanations in the NIR are not consistent with the indications provided in the documentation boxes.