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This report provides IPCC guidelines to countries on how to estimate and report to the UNFCCC their FFC emissions from semiconductors in their greenhouse gas inventories. Six fully fluorinated compounds and one hydrofluorocarbon are widely used by the semiconductor industry: CF4, C2F6, C3F8, c-C4F8, SF6, NF3 and CHF3. Collectively, these gases are termed as FFCs. The report provides guidelines on how to estimate the FFC uses in the semiconductor sector at factory, national levels and third-party verification and the various challenges and how to address them.