The AIP differs.
“EMERGENCY FUEL 12.1 The pilot-in-command shall declare a situation of fuel emergency by broadcasting MAYDAY MAYDAY MAYDAY FUEL, when the calculated usable fuel predicted to be available upon landing at the nearest airport where a safe landing can be made is less than the planned fixed fuel reserve and as a result of this predicted fuel state, the aircraft requires immediate assis-tance.
NOTE: MAYDAY FUEL declaration is a distress message. A distress message is reported when the pilot in command has assessed the aircraft is threatened with grave and imminent danger and requires immediate assistance.
12.2 It is a requirement in any case where an aircraft lands with less than its planned fixed fuel reserve that the pilot-in-command shall consider the event an immediately reportable matter and file the required report.”