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True-up period reporting and review process
 
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"Additional period for fulfilling commitments" (true-up period)

For the purpose of fulfilling commitments under Article 3, paragraph 1, of the Kyoto Protocol, a Party may, until the 100th day after the date set by the Conference of the Parties serving as the meeting of the Parties to the Kyoto Protocol (CMP) for the completion of the expert review process under Article 8 of the Protocol for the last year of the commitment period, continue to acquire, and other Parties may transfer to such Party, emission reduction units, certified emission reductions, assigned amount units and removal units under Articles 6, 12 and 17 of the Protocol, from the preceding commitment period, provided the eligibility of any such Party has not been suspended in accordance with decision 27/CMP.1, annex, section XV, paragraph 4. Please find below more information on the mandatory requirements of the true-up period.

Completion of the expert review process

The CMP decided in Lima (December 2014) that the expert review process under Article 8 of the Kyoto Protocol for the last year of the first commitment period (CP1) shall be completed by 10 August 2015. It also decided that if the expert review process is not completed by that date, it shall continue, and the date of completion shall be the date of publication of the last inventory review report for the last year of the first commitment period.

With the publication of the last annual review report (ARR) on 10 July 2015, the review process under Article 8 of the Kyoto Protocol for the last year of CP1 has been completed. Therefore, the 100 day countdown to the end of the true-up period for CP1 can begin on 10 August 2015.

Consequently, the end of the true-up period for CP1 was set to 18 November 2015 24:00:00 UTC

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Mandatory requirements

True-up period (TUP)
  • Definition – decision 27/CMP.1, section XIII
  • Accounting – decision 13/CMP.1, annex, §11-12, 34

Party TUP report

  • Reporting – decision 13/CMP.1, §3; decision 13/CMP.1, annex, §49
  • Content & timing – decision 3/CMP.10, §3; decision 15/CMP.1, annex, §10-20 in relation to decision 22/CMP.1, annex, §90

TUP Information report by secretariat

  • Content & timing – decision 3/CMP.10, §4-6

TUP Review

  • Type of review – decision 22/CMP.1, annex, §85(c)
  • Scope of review – decision 22/CMP.1, annex, §86(c)
  • Mandate of ERT – decision 22/CMP.1, annex, §89-90; decision 5/CMP.1, annex, §59 (tCERs/lCERs)
  • Assessment of compliance by ERT – decision 22/CMP.1, annex, §91
  • Timing of review – decision 22/CMP.1, annex, §94
  • Content & structure of review report – decision 22/CMP.1, annex, §95

Compliance

  • Compliance assessment – decision 13/CMP.1, annex, §13-14
  • Determination of non-compliance – decision 13/CMP.1, annex, §37
  • Carry over – decision 13/CMP.1, annex, §15-16, 35-36; decision 1/CMP.8, §23-26

Final CP1 information

  • Recording final info in CAD – decision 13/CMP.1, annex, §59
  • Final C&A reports – decision 13/CMP.1, §5; decision 13/CMP.1, annex, §62

Presentation on timeline of the true-up period



Links to relevant decisions

Frequently asked questions




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Questions relating to the reporting and review process of the true-up period should be addressed to: tup@unfccc.int.