(b) &quot; NE &quot; (not estimated) for AD and/or emissions by sources and removals by sinks of GHGs which have not been estimated but for which a corresponding activity may occur within a Party.6 Where &quot; NE &quot; is used in an inventory to report emissions or removals of CO2, N2O, CH4, HFCs, PFCs, SF6 and NF3, the Annex I Party shall indicate in both the NIR and the CRF completeness table why such emissions or removals have not been estimated.
(b) &quot; NE &quot; (not estimated) for AD and/or emissions by sources and removals by sinks of GHGs which have not been estimated but for which a corresponding activity may occur within a Party. Where &quot; NE &quot; is used in an inventory to report emissions or removals of CO2, N2O, CH4, HFCs, PFCs, SF6 and NF3, the Annex I Party shall indicate in both the NIR and the CRF completeness table why such emissions or removals have not been estimated.