125
INDEX
UNFCCC
KYOTO PROTOCOL REFERENCE MANUAL
ON ACCOUNTING OF EMISSIONS AND
ASSIGNED AMOUNT
I
IARs (independent assessment reports) 64, 65
inconsistency 67, 70, 73, 74 –75
definition 119
Intergovernmental Panel on Climate Change see IPCC
International Transaction Log see ITL
IPCC (Intergovernmental Panel on Climate Change)
Good Practice Guidance and Uncertainty Management
in National Greenhouse Gas Inventories 26, 113
Good Practice Guidance for Land Use, Land-use Change
and Forestry 26, 113
Guidelines for National Greenhouse Gas Inventories 26
issuance
definition 12 0
LULUCF activities 94–95
rules for unit types 77 – 79
ITL (International Transaction Log) 80
administrator 64, 73, 74
annual reports and 36
carry-over and 39, 72, 88
CDM registry and 22, 71
CPR and 59, 60
definition 22, 120
expiry date and 89
initial assigned amount 33
Kyoto mechanisms eligibility and 33
Kyoto Protocol units
issuance 77
transactions and 62, 66– 70, 80
LULUCF activities 94, 98– 99
national registries and 59, 60, 61, 63, 64
notifications 36, 38, 70– 72, 76, 82, 86, 88
reconciliation 67, 70, 73
J
JI (joint implementation) 15, 17
CPR and 59
definition 12 0
eligibility criteria 41
see also ERUs
JISC (Joint Implementation Supervisory Committee) 17
Track 1 verification 17, 41, 78, 80, 120
Track 2 verification 17, 41, 78, 80, 120
K
Kyoto Protocol mechanisms
definition 12 0
description 15 – 17
domestic action and 16, 19
eligibility 15
criteria 40–42
establishment of 31, 43–44
inventories and 40, 42– 43, 54
maintenance 44
recording 33, 36
reinstatement 29, 39, 40, 45 –46
suspension 29, 39, 40, 45
timing of 41, 43
see also CDM; emissions trading; JI; transaction rules
Kyoto Protocol units
acquisition
41, 79, 80– 81
cancellation see cancellation
carry-over see carry-over
corrections see corrections
CPR and holdings of 58
definition 14
external transfer 70, 80
issuance 77 – 79, 94 – 95, 120
LULUCF activities 15
national registries 63
recording in the CAD see CAD
replacement see replacement
reporting 23, 25, 34
retirement see retirement
tracking 19, 20
see also ITL
transactions 65–70
checks on 69–70
discrepancies and inconsistencies 74 – 75
review and compliance 75
sequence 66–68
during true-up period 36
see also transaction rules
see also AAUs; CERs; ERUs; lCERs; RMUs; tCERs
L
Land use, Land-use Change and Forestry see LULUCF
lCERs (long-term certified emission reductions) 18
acquisition 79, 80
cancellation 83
carry-over and 88
definition 12 0
excess issued 71– 72, 83
expiry 62, 71, 72, 84, 85, 89
issuance 79
LULUCF and 88
non-certification 86 –87
replacement of 38, 63, 75, 84, 85
retirement 85, 87
reversal of storage 71, 84, 85 –86
transfer 71
LULUCF (land use, land-use change and forestry) 25, 33
Annex A and 13
Article 3, paragraphs 3 & 4 activities
accounting approach 92–95
accounting frequency 33, 35, 92, 102
accounting period 33, 92
accounting quantity 35, 94, 95, 96 –97, 102, 107 –112
accounting rules 96 –101
adjustments 27, 53, 54, 104–105
cancellation for emissions 36, 54, 63, 70, 81, 94 –95
carry-over of units not permitted 39, 88
classification of land 90– 91
compliance and 19, 10 4 – 105
definitions 90–91
issuance for removals 94–95
Kyoto mechanisms eligibility and 40, 43, 54
national registries and 43, 51, 54, 103