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The reporting year is the period of a calendar year from 1 January to 31 December. Therefore, journeys that start and end in two different calendar years require the corresponding data to be recorded in the respective reporting periods. For example, if a ship's journey starts on 22/12/2024 and ends on 08/01/2025, the emissions monitored by the shipping company in question from 22/12 to 31/12/2024 will be reported in the 2024 emissions report. The emissions produced from 01/01 to 08/01/2025 will then be included in the 2025 emissions report.