European Union · Bill · COD
2023/0266(COD)
Accounting of greenhouse gas emissions of transport services
Introduced
19 October 2023
Last action
12 May 2026 · publication official journal
Status
PLENARY_VOTE
Sponsors
—
Subjects
Transport
Source updated
12 May 2026
Official titles
Authentic titles published by the source. The stored canonical title is not replaced.
23 official languages
Bulgarian
Отчитане на емисиите на парникови газове от транспортните услуги
Czech
Započítávání emisí skleníkových plynů z dopravních služeb
Danish
Opgørelse af drivhusgasemissioner fra transporttjenester
German
Erfassung der Treibhausgasemissionen von Verkehrsdiensten
Greek
Εκτίμηση των εκπομπών αερίων του θερμοκηπίου των υπηρεσιών μεταφορών
Spanish
Contabilización de las emisiones de gases de efecto invernadero de los servicios de transporte
Estonian
Transporditeenuste kasvuhoonegaaside heite arvestus
Finnish
Kuljetuspalvelujen kasvihuonekaasupäästöjen laskenta
French
Comptabilisation des émissions de gaz à effet de serre des services de transport
Irish
Cuntasaíocht a dhéanamh ar astaíochtaí gás ceaptha teasa ó sheirbhísí iompair
Croatian
Obračunavanje emisija stakleničkih plinova iz usluga prijevoza
Hungarian
Az árufuvarozási és személyszállítási szolgáltatások üvegházhatásúgáz-kibocsátásának elszámolása
Italian
Contabilizzazione delle emissioni di gas a effetto serra dei servizi di trasporto
Lithuanian
Teikiant transporto paslaugas išmetamų šiltnamio efektą sukeliančių dujų kiekio apskaita
Latvian
Transporta pakalpojumu siltumnīcefekta gāzu emisiju uzskaite
Maltese
Il-kontabbilizzazzjoni tal-emissjonijiet ta’ gassijiet serra tas-servizzi tat-trasport
Dutch
Een broeikasgasemissieboekhouding voor vervoersdiensten
Polish
Rozliczanie emisji gazów cieplarnianych z usług transportowych
Portuguese
Contabilização das emissões de gases com efeito de estufa dos serviços de transporte
Romanian
Contabilizarea emisiilor de gaze cu efect de seră generate de serviciile de transport
Slovak
Započítavanie emisií skleníkových plynov z dopravných služieb
Slovenian
Obračunavanje emisij toplogrednih plinov iz prevoznih storitev
Swedish
Redovisning av växthusgasutsläpp från transporttjänster
Records
Official bill 2023/0266(COD) from European Union at European Parliament. Dated 19 October 2023. Status: PLENARY_VOTE.
Timeline
19 October 2023
referral
Source: REFERRAL
19 October 2023
Introduced
Accounting of greenhouse gas emissions of transport services
Source: COD
11 December 2023
committee tabling report
Source: COMMITTEE_TABLING_REPORT
18 January 2024
committee tabling amendment
Source: COMMITTEE_TABLING_AMENDMENT
18 January 2024
committee tabling amendment
Source: COMMITTEE_TABLING_AMENDMENT
4 March 2024
committee adopting report
Source: COMMITTEE_ADOPTING_REPORT
6 March 2024
tabling plenary
Source: TABLING_PLENARY
10 April 2024
Plenary vote
Source: PLENARY_VOTE
10 April 2024
Vote results
Source: PLENARY_VOTE_RESULTS
10 April 2024
plenary amend proposal
Source: PLENARY_AMEND_PROPOSAL
10 April 2024
Plenary vote
Source: PLENARY_VOTE
2 July 2025
interinstitutional negotiation
Source: INTERINSTITUTIONAL_NEGOTIATION
2 July 2025
interinstitutional negotiation
Source: INTERINSTITUTIONAL_NEGOTIATION
5 November 2025
interinstitutional negotiation
Source: INTERINSTITUTIONAL_NEGOTIATION
3 December 2025
committee approve provisional agreement
Source: COMMITTEE_APPROVE_PROVISIONAL_AGREEMENT
3 March 2026
committee tabling report
Source: COMMITTEE_TABLING_REPORT
12 March 2026
referral
Source: REFERRAL
17 March 2026
committee adopting report
Source: COMMITTEE_ADOPTING_REPORT
18 March 2026
tabling plenary
Source: TABLING_PLENARY
28 April 2026
plenary approve council position
Source: PLENARY_APPROVE_COUNCIL_POSITION
28 April 2026
Plenary vote
Source: PLENARY_VOTE
28 April 2026
Vote results
Source: PLENARY_VOTE_RESULTS
28 April 2026
Plenary vote
Source: PLENARY_VOTE
29 April 2026
signature
Source: SIGNATURE
12 May 2026
publication official journal
Source: PUBLICATION_OFFICIAL_JOURNAL
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
407 official files
RECOMENDACIÓN PARA LA SEGUNDA LECTURA sobre la Posición del Consejo en primera lectura con vistas a la adopción del Reglamento del Parlamento Europeo y del Consejo sobre la contabilización de las emisiones de gases de efecto invernadero de los servicios de transporte
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RECOMENDACIÓN PARA LA SEGUNDA LECTURA sobre la Posición del Consejo en primera lectura con vistas a la adopción del Reglamento del Parlamento Europeo y del Consejo sobre la contabilización de las emisiones de gases de efecto invernadero de los servicios de transporte
REPORT_PLENARY · ES · 2 April 2026
RECOMENDACIÓN PARA LA SEGUNDA LECTURA sobre la Posición del Consejo en primera lectura con vistas a la adopción del Reglamento del Parlamento Europeo y del Consejo sobre la contabilización de las emisiones de gases de efecto invernadero de los servicios de transporte
REPORT_PLENARY · ES · 2 April 2026
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NÁVRH ODPORÚČANIA DO DRUHÉHO ČÍTANIA o pozícii Rady v prvom čítaní na účely prijatia nariadenia Európskeho parlamentu a Rady o započítavaní emisií skleníkových plynov z dopravných služieb
REPORT_PLENARY · SK · 2 April 2026
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NÁVRH ODPORÚČANIA DO DRUHÉHO ČÍTANIA o pozícii Rady v prvom čítaní na účely prijatia nariadenia Európskeho parlamentu a Rady o započítavaní emisií skleníkových plynov z dopravných služieb
REPORT_PLENARY · SK · 2 April 2026
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SUOSITUS TOISEEN KÄSITTELYYN neuvoston ensimmäisen käsittelyn kannasta Euroopan parlamentin ja neuvoston asetuksen antamiseksi kuljetuspalvelujen kasvihuonekaasupäästöjen laskennasta
REPORT_PLENARY · FI · 2 April 2026
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SUOSITUS TOISEEN KÄSITTELYYN neuvoston ensimmäisen käsittelyn kannasta Euroopan parlamentin ja neuvoston asetuksen antamiseksi kuljetuspalvelujen kasvihuonekaasupäästöjen laskennasta
REPORT_PLENARY · FI · 2 April 2026
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RECOMENDAÇÃO PARA SEGUNDA LEITURA sobre a posição do Conselho em primeira leitura tendo em vista a adoção de um regulamento do Parlamento Europeu e do Conselho relativo à contabilização das emissões de gases com efeito de estufa dos serviços de transporte
REPORT_PLENARY · PT · 2 April 2026
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RECOMENDAÇÃO PARA SEGUNDA LEITURA sobre a posição do Conselho em primeira leitura tendo em vista a adoção de um regulamento do Parlamento Europeu e do Conselho relativo à contabilização das emissões de gases com efeito de estufa dos serviços de transporte
REPORT_PLENARY · PT · 2 April 2026
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REKOMENDACIJA ANTRAJAM SVARSTYMUI dėl per pirmąjį svarstymą priimtos Tarybos pozicijos siekiant priimti Europos Parlamento ir Tarybos reglamentą dėl išmetamo šiltnamio efektą sukeliančių dujų kiekio apskaitos teikiant transporto paslaugas
REPORT_PLENARY · LT · 2 April 2026
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REKOMENDACIJA ANTRAJAM SVARSTYMUI dėl per pirmąjį svarstymą priimtos Tarybos pozicijos siekiant priimti Europos Parlamento ir Tarybos reglamentą dėl išmetamo šiltnamio efektą sukeliančių dujų kiekio apskaitos teikiant transporto paslaugas
REPORT_PLENARY · LT · 2 April 2026
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RACCOMANDAZIONE PER LA SECONDA LETTURA sulla posizione del Consiglio in prima lettura in vista dell'adozione del regolamento del Parlamento europeo e del Consiglio sulla contabilizzazione delle emissioni di gas a effetto serra dei servizi di trasporto
REPORT_PLENARY · IT · 2 April 2026
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RACCOMANDAZIONE PER LA SECONDA LETTURA sulla posizione del Consiglio in prima lettura in vista dell'adozione del regolamento del Parlamento europeo e del Consiglio sulla contabilizzazione delle emissioni di gas a effetto serra dei servizi di trasporto
REPORT_PLENARY · IT · 2 April 2026
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IETEIKUMS OTRAJAM LASĪJUMAM par Padomes nostāju pirmajā lasījumā, lai pieņemtu Eiropas Parlamenta un Padomes regulu par transporta pakalpojumu siltumnīcefekta gāzu emisiju uzskaiti
REPORT_PLENARY · LV · 2 April 2026
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IETEIKUMS OTRAJAM LASĪJUMAM par Padomes nostāju pirmajā lasījumā, lai pieņemtu Eiropas Parlamenta un Padomes regulu par transporta pakalpojumu siltumnīcefekta gāzu emisiju uzskaiti
REPORT_PLENARY · LV · 2 April 2026
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TEISE LUGEMISE SOOVITUS nõukogu esimese lugemise seisukoha kohta eesmärgiga võtta vastu Euroopa Parlamendi ja nõukogu määrus, mis käsitleb transporditeenuste kasvuhoonegaaside heite arvestust
REPORT_PLENARY · ET · 2 April 2026
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TEISE LUGEMISE SOOVITUS nõukogu esimese lugemise seisukoha kohta eesmärgiga võtta vastu Euroopa Parlamendi ja nõukogu määrus, mis käsitleb transporditeenuste kasvuhoonegaaside heite arvestust
REPORT_PLENARY · ET · 2 April 2026
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RECOMMANDATION POUR LA DEUXIÈME LECTURE sur la position du Conseil en première lecture en vue de l’adoption du règlement du Parlement européen et du Conseil sur la comptabilisation des émissions de gaz à effet de serre des prestations de transport
REPORT_PLENARY · FR · 2 April 2026
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RECOMMANDATION POUR LA DEUXIÈME LECTURE sur la position du Conseil en première lecture en vue de l’adoption du règlement du Parlement européen et du Conseil sur la comptabilisation des émissions de gaz à effet de serre des prestations de transport
REPORT_PLENARY · FR · 2 April 2026
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RECOMMENDATION FOR SECOND READING on the Council position at first reading with a view to the adoption of a regulation of the European Parliament and of the Council on the greenhouse gas emissions accounting of transport services
REPORT_PLENARY · EN · 2 April 2026
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RECOMMENDATION FOR SECOND READING on the Council position at first reading with a view to the adoption of a regulation of the European Parliament and of the Council on the greenhouse gas emissions accounting of transport services
REPORT_PLENARY · EN · 2 April 2026
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REKOMENDACIJOS ANTRAJAM SVARSTYMUI PROJEKTAS dėl per pirmąjį svarstymą priimtos Tarybos pozicijos siekiant priimti Europos Parlamento ir Tarybos reglamentą dėl išmetamo šiltnamio efektą sukeliančių dujų kiekio apskaitos teikiant transporto paslaugas
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · LT · 12 March 2026
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REKOMENDACIJOS ANTRAJAM SVARSTYMUI PROJEKTAS dėl per pirmąjį svarstymą priimtos Tarybos pozicijos siekiant priimti Europos Parlamento ir Tarybos reglamentą dėl išmetamo šiltnamio efektą sukeliančių dujų kiekio apskaitos teikiant transporto paslaugas
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · LT · 12 March 2026
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PROGETTO DI RACCOMANDAZIONE PER LA SECONDA LETTURA sulla posizione del Consiglio in prima lettura in vista dell'adozione del regolamento del Parlamento europeo e del Consiglio sulla contabilizzazione delle emissioni di gas a effetto serra dei servizi di trasporto
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · IT · 12 March 2026
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PROGETTO DI RACCOMANDAZIONE PER LA SECONDA LETTURA sulla posizione del Consiglio in prima lettura in vista dell'adozione del regolamento del Parlamento europeo e del Consiglio sulla contabilizzazione delle emissioni di gas a effetto serra dei servizi di trasporto
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · IT · 12 March 2026
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PROIECT DE RECOMANDARE PENTRU A DOUA LECTURĂ referitoare la poziția în primă lectură a Consiliului în vederea adoptării regulamentului Parlamentului European și al Consiliului privind contabilizarea emisiilor de gaze cu efect de seră generate de serviciile de transport
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · RO · 12 March 2026
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PROIECT DE RECOMANDARE PENTRU A DOUA LECTURĂ referitoare la poziția în primă lectură a Consiliului în vederea adoptării regulamentului Parlamentului European și al Consiliului privind contabilizarea emisiilor de gaze cu efect de seră generate de serviciile de transport
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · RO · 12 March 2026
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FÖRSLAG TILL ANDRABEHANDLINGS-REKOMMENDATION om rådets ståndpunkt vid första behandlingen inför antagandet av Europaparlamentets och rådets förordning om redovisning av växthusgasutsläpp från transporttjänster
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SV · 12 March 2026
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FÖRSLAG TILL ANDRABEHANDLINGS-REKOMMENDATION om rådets ståndpunkt vid första behandlingen inför antagandet av Europaparlamentets och rådets förordning om redovisning av växthusgasutsläpp från transporttjänster
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SV · 12 March 2026
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UDKAST TIL INDSTILLING VED ANDENBEHANDLING om Rådets førstebehandlingsholdning med henblik på vedtagelse af Europa-Parlamentets og Rådets forordning om opgørelse af drivhusgasemissioner fra transporttjenester
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · DA · 12 March 2026
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UDKAST TIL INDSTILLING VED ANDENBEHANDLING om Rådets førstebehandlingsholdning med henblik på vedtagelse af Europa-Parlamentets og Rådets forordning om opgørelse af drivhusgasemissioner fra transporttjenester
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · DA · 12 March 2026
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Proposal for a Regulation of the European Parliament and of the Council on the accounting of greenhouse gas emissions of transport services
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · BG · 12 March 2026
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Proposal for a Regulation of the European Parliament and of the Council on the accounting of greenhouse gas emissions of transport services
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · BG · 12 March 2026
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NACRT PREPORUKE ZA DRUGO ČITANJE o stajalištu Vijeća u prvom čitanju s ciljem donošenja Uredbe Europskog parlamenta i Vijeća o obračunavanju emisija stakleničkih plinova iz usluga prijevoza
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · HR · 12 March 2026
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NACRT PREPORUKE ZA DRUGO ČITANJE o stajalištu Vijeća u prvom čitanju s ciljem donošenja Uredbe Europskog parlamenta i Vijeća o obračunavanju emisija stakleničkih plinova iz usluga prijevoza
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · HR · 12 March 2026
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NÁVRH ODPORÚČANIA DO DRUHÉHO ČÍTANIA k pozícii Rady v prvom čítaní na účely prijatia nariadenia Európskeho parlamentu a Rady o započítavaní emisií skleníkových plynov z dopravných služieb
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SK · 12 March 2026
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NÁVRH ODPORÚČANIA DO DRUHÉHO ČÍTANIA k pozícii Rady v prvom čítaní na účely prijatia nariadenia Európskeho parlamentu a Rady o započítavaní emisií skleníkových plynov z dopravných služieb
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SK · 12 March 2026
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NÁVRH DOPORUČENÍ PRO DRUHÉ ČTENÍ k postoji Rady v prvním čtení k přijetí nařízení Evropského parlamentu a Rady o započítávání emisí skleníkových plynů z dopravních služeb
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · CS · 12 March 2026
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NÁVRH DOPORUČENÍ PRO DRUHÉ ČTENÍ k postoji Rady v prvním čtení k přijetí nařízení Evropského parlamentu a Rady o započítávání emisí skleníkových plynů z dopravních služeb
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · CS · 12 March 2026
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LUONNOS SUOSITUKSEKSI TOISEEN KÄSITTELYYN neuvoston ensimmäisen käsittelyn kannasta Euroopan parlamentin ja neuvoston asetuksen antamiseksi kuljetuspalvelujen kasvihuonekaasupäästöjen laskennasta
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · FI · 12 March 2026
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LUONNOS SUOSITUKSEKSI TOISEEN KÄSITTELYYN neuvoston ensimmäisen käsittelyn kannasta Euroopan parlamentin ja neuvoston asetuksen antamiseksi kuljetuspalvelujen kasvihuonekaasupäästöjen laskennasta
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · FI · 12 March 2026
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PROJEKT ZALECENIA DO DRUGIEGO CZYTANIA w sprawie stanowiska Rady w pierwszym czytaniu w sprawie przyjęcia rozporządzenia Parlamentu Europejskiego i Rady w sprawie rozliczania emisji gazów cieplarnianych z usług transportowych
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · PL · 12 March 2026
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PROJEKT ZALECENIA DO DRUGIEGO CZYTANIA w sprawie stanowiska Rady w pierwszym czytaniu w sprawie przyjęcia rozporządzenia Parlamentu Europejskiego i Rady w sprawie rozliczania emisji gazów cieplarnianych z usług transportowych
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · PL · 12 March 2026
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DRÉACHTMHOLADH DON DARA LÉAMH ar an seasamh ón gComhairle ar an gcéad léamh d’fhonn go nglacfaí rialachán ó Pharlaimint na hEorpa agus ón gComhairle maidir le cuntasaíocht ar astaíochtaí gás ceaptha teasa ó sheirbhísí iompair
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · GA · 12 March 2026
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DRÉACHTMHOLADH DON DARA LÉAMH ar an seasamh ón gComhairle ar an gcéad léamh d’fhonn go nglacfaí rialachán ó Pharlaimint na hEorpa agus ón gComhairle maidir le cuntasaíocht ar astaíochtaí gás ceaptha teasa ó sheirbhísí iompair
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · GA · 12 March 2026
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ΣΧΕΔΙΟ ΣΥΣΤΑΣΗΣ ΓΙΑ ΤΗ ΔΕΥΤΕΡΗ ΑΝΑΓΝΩΣΗ σχετικά με τη θέση του Συμβουλίου σε πρώτη ανάγνωση ενόψει της έκδοσης κανονισμού του Ευρωπαϊκού Κοινοβουλίου και του Συμβουλίου σχετικά με τη λογιστική καταγραφή των εκπομπών αερίων του θερμοκηπίου των υπηρεσιών μεταφορών
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · EL · 12 March 2026
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ΣΧΕΔΙΟ ΣΥΣΤΑΣΗΣ ΓΙΑ ΤΗ ΔΕΥΤΕΡΗ ΑΝΑΓΝΩΣΗ σχετικά με τη θέση του Συμβουλίου σε πρώτη ανάγνωση ενόψει της έκδοσης κανονισμού του Ευρωπαϊκού Κοινοβουλίου και του Συμβουλίου σχετικά με τη λογιστική καταγραφή των εκπομπών αερίων του θερμοκηπίου των υπηρεσιών μεταφορών
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · EL · 12 March 2026
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AJÁNLÁSTERVEZET MÁSODIK OLVASATRA az árufuvarozási és személyszállítási szolgáltatások üvegházhatásúgáz-kibocsátásának elszámolásáról szóló európai parlamenti és tanácsi rendelet elfogadása céljából első olvasatban kialakított tanácsi álláspontról
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · HU · 11 March 2026
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AJÁNLÁSTERVEZET MÁSODIK OLVASATRA az árufuvarozási és személyszállítási szolgáltatások üvegházhatásúgáz-kibocsátásának elszámolásáról szóló európai parlamenti és tanácsi rendelet elfogadása céljából első olvasatban kialakított tanácsi álláspontról
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · HU · 11 March 2026
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PROJETO DE RECOMENDAÇÃO PARA SEGUNDA LEITURA sobre a posição do Conselho em primeira leitura tendo em vista a adoção de um regulamento do Parlamento Europeu e do Conselho relativo à contabilização das emissões de gases com efeito de estufa dos serviços de transporte
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · PT · 11 March 2026
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PROJETO DE RECOMENDAÇÃO PARA SEGUNDA LEITURA sobre a posição do Conselho em primeira leitura tendo em vista a adoção de um regulamento do Parlamento Europeu e do Conselho relativo à contabilização das emissões de gases com efeito de estufa dos serviços de transporte
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · PT · 11 March 2026
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Sponsors
- Susana SOLÍS PÉREZ · PPE · RAPPORTEUR_SHADOW
- Rovana PLUMB · S&D · RAPPORTEUR_SHADOW
- Roman HAIDER · PfE · RAPPORTEUR_SHADOW
- Nicola DANTI · Renew · RAPPORTEUR_SHADOW
- Li ANDERSSON · The Left · RAPPORTEUR_SHADOW
- François KALFON · S&D · RAPPORTEUR_SHADOW
- Pierfrancesco MARAN · S&D · RAPPORTEUR_CO
- Beata SZYDŁO · ECR · RAPPORTEUR_SHADOW
- · ENVI · COMMITTEE_LEAD
- Ana VASCONCELOS · Renew · RAPPORTEUR_SHADOW
- Silvia MODIG · The Left · RAPPORTEUR_SHADOW
- Bas EICKHOUT · Verts/ALE · RAPPORTEUR_SHADOW
- Jana NAGYOVÁ · PfE · RAPPORTEUR_SHADOW
- Angel DZHAMBAZKI · ECR · RAPPORTEUR_SHADOW
- Norbert LINS · PPE · RAPPORTEUR_CO
- Pascal CANFIN · Renew · RAPPORTEUR_CO
- Anna DEPARNAY-GRUNENBERG · Verts/ALE · RAPPORTEUR_SHADOW
- Elena KOUNTOURA · The Left · RAPPORTEUR_SHADOW
- Merja KYLLÖNEN · The Left · RAPPORTEUR_SHADOW
- Barbara THALER · PPE · RAPPORTEUR_CO
- · TRAN · COMMITTEE_LEAD
- Virginijus SINKEVIČIUS · Verts/ALE · RAPPORTEUR_SHADOW
- Marian-Jean MARINESCU · PPE · RAPPORTEUR_SHADOW
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2023%2F0266(COD)
- Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2023-0266
- eu · 2023-0266 · source updated 12 May 2026