1.3.2005 Official Journal of the European Union L 55/57 COMMISSION COMMISSION DECISION of 10 February 2005 laying down rules implementing Decision No 280/2004/EC of the European Parliament and of the Council concerning a mechanism for monitoring Community greenhouse gas emissions and for implementing the Kyoto Protocol (notified under document number C(2005) 247) (2005/166/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Decision No 280/2004/EC of the European Parliament and of the Council of 11 February 2004 concerning a mechanism for monitoring Community greenhouse gas emissions and for implementing the Kyoto Protocol (!), and in particular Articles 3(3), 4(2), 5(6) and 8(3) thereof, Whereas: The information reported annually to the Commission is necessary to enable the assessment of actual progress towards meeting the Community’s and its Member States’ commitments relating to the limitation or reduction of all greenhouse gas emissions under the United Nations Framework Convention on Climate Change (UNFCCC) and the Kyoto Protocol and enable the preparation of annual reports by the Community in accordance with obligations under the UNFCCC and the Kyoto Protocol. The Commission should review the elements listed in Article 4(1) of this Decision if additional elements are requested pursuant to the UNFCCC review of the Community inventory and adopt the necessary amendments in accordance with the procedure referred to in Article 9(2) of Decision No 280/2004EC to require Member States to report on these elements in their subsequent reports pursuant to Article 3(1) of Decision No 280/2004/EC. () O] L 49, 19.2.2004, p. 1. G) The information reported to the Commission every two years is necessary to enable the assessment of projected progress of the Community and its Member States towards fulfilling their commitments under the UNFCCC and the Kyoto Protocol. The Commission should review Annex II and Annex III and adopt, by 1 January 2007, any necessary amendments in accordance with the procedure referred to in Article 9(2) of Decision No 280/2004/EC. The Commission will prepare estimates for data missing in a Member State inventory, following consultation with the Member State concerned and in accordance with the principles set out in this Decision, to ensure comple- teness of that Member State’s and the Community’s inventory in accordance with the UNFCCC reporting guidelines for annual inventories and the revised 1996 IPCC guidelines for national greenhouse gas inventories. The Member States and the Commission should prepare their reports on the demonstration of progress achieved by 2005 in accordance with the UNFCCC reporting guidelines for national communications and the guidelines under Article 7 of the Kyoto Protocol. The Member States and the Commission should prepare their reports on the additional period set in the Marrakech Accords for fulfilling commitments upon the expiry of that period in accordance with the guidelines under Article 7 of the Kyoto Protocol.