The Expert Review Team (ERT) finds that the inventory covers most source and sink categories for the period 1990-2009 and is complete in terms of years and geographical coverage. It notes that Estonia improved the completeness of the inventory, as recommended in the previous review report. However, the ERT noted that the reporting is incomplete for a number of land use, land-use change and forestry (LULUCF) categories and pools for which reporting is mandatory and for which methodologies exist in the Intergovernmental Panel on Climate Change (IPCC) Good Practice Guidance for LULUCF. [The Report]