This report covers the technical assessment of the voluntary submission of Brazil on its proposed forest reference emission level (FREL) and forest reference level (FRL) in accordance with decision 13/CP.19 and in the context of results-based payments. The FREL/FRL proposed by Brazil covers the activities reducing emissions from deforestation (for all biomes), forest degradation (for the Amazon biome only) and enhancement of forest carbon stocks (for the Amazon biome only), which are among the activities included in decision 1/CP.16, paragraph 70.

For its submission, Brazil developed a national FREL and a subnational FRL. The original submission presented only a FREL for the reference period 2016–2021, corresponding to 461,040,910 tonnes of carbon dioxide equivalent per year. As a result of the facilitative process during the technical assessment, the submission was modified, including a FREL corresponding to 673,566,463.52 tonnes of carbon dioxide equivalent per year for the reference period 2016–2021, and a FRL corresponding to –59,395,580 tonnes of carbon dioxide equivalent per year for the reference period 2014–2020.

The assessment team notes that the data and information used by Brazil in constructing its FREL/FRL were improved during the technical analysis and are transparent, complete and in overall accordance with the guidelines contained in decision 12/CP.17, annex. This report contains the assessed FREL/FRL and a few areas identified by the assessment team for future technical improvement in accordance with the provisions on the scope of the technical assessment contained in decision 13/CP.19, annex.