True-up period reporting and review process for the second commitment period of the Kyoto Protocol

Additional period for fulfilling commitments (“true-up period”)

For the purpose of fulfilling commitments under Article 3, paragraph 1 bis, of the Kyoto Protocol, an Annex I Party that is also a Party to the Kyoto Protocol 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.

Completion of the expert review process

The CMP decided in Sharm El Sheikh (November 2022; decision 1/CMP.17) that the expert review process under Article 8 of the Kyoto Protocol for the last year of the second commitment period (CP2) shall be completed by 1 June 2023. That would also be the date of the start of the true-up period. 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.

All inventory review reports were published by 1 June 2023 (the deadline set in decision 1/CMP.17). As a result, the true-up period ended on 9 September 2023 at 23:59 UTC.

'Progress reports' on emissions and units in Parties' registries

Decision 1/CMP.17 also requested the secretariat to start producing information on each Party's emissions and units on 30 July 2023 and every four weeks thereafter until the month of completion of the true-up period. The last report, with data as at 24 September 2023 at 23:59 UTC, is available at a dedicated UNFCCC webpage (please click here to access it).

Relevant CMP decisions Links to relevant decisions (English versions)
 
True-up period (TUP)  
Definition – decision 27/CMP.1, section XIII 5/CMP.1
Accounting – decision 13/CMP.1, annex, §11-12 and 34, in conjunction with decision 3/CMP.11 13/CMP.1
  15/CMP.1
Parties’ TUP reports 22/CMP.1
Reporting – decision 13/CMP.1, §3 and annex, §49, in conjunction with decision 3/CMP.11 27/CMP.1
Content & timing –decision 15/CMP.1, annex, §10-20 in conjunction with decision 3/CMP.11; decision 1/CMP.17, §1 1/CMP.8
  3/CMP.11
Review of Parties’ TUP reports 4/CMP.11
Type of review – decision 22/CMP.1, annex, §85(c), in conjunction with 4/CMP.11 1/CMP.17
Scope of review – decision 22/CMP.1, annex, §86(c) in conjunction with 4/CMP.11  
Mandate of ERT – decision 22/CMP.1, annex, §89-90 in conjunction with 4/CMP.11 Frequently asked questions
Assessment of compliance by ERT – decision 22/CMP.1, annex, §91 in conjunction with 4/CMP.11 FAQ v.3 (27 July 2023)
Timing of review – decision 22/CMP.1, annex, §94 in conjunction with 4/CMP.11  
Content & structure of review report – decision 22/CMP.1, annex, §95 in conjunction with 4/CMP.11 Proposed outline for Parties TUP report
  TUP Report
Periodic TUP Information reports by secretariat TUP Report: Annex on retired units
Content & timing – decision 1/CMP.17, §4-5  
   
Compliance  
Compliance assessment – decision 13/CMP.1, annex, §13-14 in conjunction with decision 3/CMP.11  
Determination of non-compliance – decision 13/CMP.1, annex, §37 in conjunction with decision 3/CMP.11  
   
Final information on CP2  
Recording final information in the compilation and accounting database (CAD) – decision 13/CMP.1, annex, §59 in conjunction with decision 3/CMP.11  
Final compilation and accounting reports – decision 13/CMP.1 (§5 and annex, §62) in conjunction with decision 3/CMP.11  

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Questions on the reporting and review processes of the true-up period for the second commitment period should be addressed to tup@unfccc.int.

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