The net forest carbon sink in the FRL (excluding HWP) at the aggregated EU28 level. The results of this study are shown as the average sink for the first and second compliance periods. The estimates of this study are compared with GHG inventories submitted by the Member States to the UNFCCC (2017), and scientific assessments by Grassi et al.  and Nabuurs et al. . In Grassi et al.  and Nabuurs et al. , only 26 EU Member States were considered (EU28 excluding Cyprus and Malta). Grassi et al.  consider all carbon pools (here shown excluding HWP), while in Nabuurs et al.  only the living biomass pools are accounted for. It should also be noted that there are differences in the underlying scenario assumptions and data sources between this study and the analyses of Grassi et al.  and Nabuurs et al.