[en] In accordance with Regulation (EU) 2018/841 on the inclusion of greenhouse gas emissions and removals from land use, land use change and forestry (LULUCF) under the 2030 climate and energy policy framework, the Member States of the European Union account for emissions and removals from managed forest land for the commitment periods 2021-2025 and 2026-2030 on the basis of a Forest Reference Level (FRL). The Member States submit to the European Commission before 31 December 2018 for the 2021-2025 period and before 30 June 2023 for the 2026-2030 period, their National Forestry Accounting Plans (NFAP) containing a proposed FRL. During the two commitment periods, a comparison of total emissions and removals from managed forest land as estimated in the national inventory and the FRL will be used to calculate an accounting net debit or accounting net credit, calculated for each commitment period. The elaboration of the NFAP, containing the proposed FRL, must comply with certain rules and criteria, set out in Article 8 and Annex IV of Regulation 2018/841. This document has been drawn up on the basis of the provisions contained in Regulation 2018/841 and on the basis of the recommendations of the 'guidelines on the development and reporting of forest reference levels in accordance with (EU) Regulation 2018/84' (Forsell, et al. 2018) drawn up for the European Commission. For this exercise, carried out in November-December 2018, the proposed forest reference level (FRL) was calculated for the two periods, 2021-2025 and 2026-2030, for the European part of France, namely Metropolitan France as well as the 5 overseas departments and regions (DROM): Guadeloupe, French Guiana, Martinique, Mayotte and La Reunion. Since the FRL must be based on the pursuit of sustainable forest management practices, as documented over the period between 2000 and 2009, the FRL is a calculation derived from a theoretical projection intended only to assess the accounting credit or debit of emissions and removals from managed forest land. The FRL is an accounting instrument and is not a climate and/or forest policy. In particular, it is not a benchmark of management practices that it would be desirable to achieve. In terms of climate policy, the reference texts in force are the act relating to the energy transition for green growth (LTECV) published in the Official Journal of 18 August 2015, and the first national low-carbon strategy (SNBC), approved by Decree No. 2015-1491 of 18 November 2015. The draft second national low-carbon strategy (SNBC 2) was made public on 6 December 2018 and its adoption is planned for the second quarter of 2019. In terms of forest policy, the reference texts in force are the Act for the future of agriculture, food and forests (LAAAF) of 13 October 2014 and the French national forest and wood programme 2016-2026, approved by Decree No. 2017-155 of 8 February 2017