L 52/12 Official Journal of the European Union 24.2.2012 DECISIONS COMMISSION IMPLEMENTING DECISION of 10 February 2012 laying down rules concerning the transitional national plans referred to in Directive 2010/75/EU of the European Parliament and of the Council on industrial emissions (notified under document C(2012) 612) (Text with EEA relevance) (2012/115/EU) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Directive 2010/75/EU of the European Parliament and of the Council of 24 November 2010 on industrial emissions (integrated pollution prevention and control) (1), and in particular Article 41(b) thereof, Whereas: (1)  Article 32 of Directive 2010/75/EU provides that Member States, during the period from 1 January 2016 to 30 June 2020, may draw up and implement a tran- sitional national plan covering particular combustion plants for which the plan shall cover emissions of one or more of the following pollutants: nitrogen oxides, sulphur dioxide and dust. For gas turbines, only nitrogen oxides emissions shall be covered by the plan. (2)  Combustion plants covered by the transitional national plan may be exempted from compliance with the emission limit values referred to in Article 30(2) of Directive 2010/75/EU for the pollutants which are subject to the plan or, where applicable, with the rates of desulphurisation referred to in Article 31 of Directive 2010/75/EU. (3)  In order to ensure uniform implementation of Article 32 of Directive 2010/75/EU, implementing rules should be adopted. (4)  The measures provided for in this Decision are in accordance with the opinion of the Committee estab- lished by Article 75(1) of Directive 2010/75/EU, () OJ L 334, 17.12.2010, p. 17. HAS ADOPTED THIS DECISION: Article 1 Combustion plants to be included in the transitional national plans In accordance with the detailed provisions laid down in Section 1 of the Annex to this Decision, a transitional national plan shall only include entire combustion plants covered by Chapter III of Directive 2010/75/EU, taking into account the provisions of Article 32(1) and the aggregation rules provided for in Article 29 of Directive 2010/75/EU. Atticle 2 Content of the transitional national plans 1. Each transitional national plan shall include the following information in accordance with Section 2 of the Annex to this Decision: (a) a list of all the combustion plants that fall under the plan, including all relevant information on their operational char- acteristics; (b) the calculated contribution of each individual combustion plant to the emission ceilings for 2016 and 2019; (c) a table setting out the emission ceilings for each of the pollutants the plan covers for the years 2016, 2017, 2018, 2019 and for the first semester of the year 2020; (d) the details of the calculation of those emission ceilings. In addition, the transitional national plan shall contain the following information: (a) a description of how the implementation of the plan shall be monitored and reported to the Commission;