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Kyoto Protocol Reference Manual on Accounting of Emissions and Assigned Amount
This manual is provided as a reference tool to assist Parties included in Annex I to the United Nations Framework Convention on Climate Change (hereafter referred to as the Convention) (Annex I Parties) in the implementation of their commitments related to the accounting of emissions and assigned amount under the Kyoto Protocol. In this regard, the manual synthesizes the requirements for these Parties with respect to:
• National systems for the preparation of national inventories;
• National registries for tracking holdings of and transactions of Kyoto units;
• Reporting, review and compliance procedures related to the reporting of greenhouse gas (GHG) emission inventories and accounting of assigned amount;
• Accounting for land use, land-use change and forestry (LULUCF) activities;
• Participation in the Kyoto mechanisms and the procedures for establishing, maintaining and suspending eligibility to participate; and
• Transactions of Kyoto units.
This manual does not address methodologies and baselines or procedures for crediting of emission reduction and removal projects under the clean development mechanism or joint implementation. Nor does it provide information on other Kyoto Protocol commitments not directly related to the accounting of Parties’ emissions and assigned amount, other than what is covered in this introduction.
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