¹ An installation operator that has not reached its emissions target or measures target and has not been issued attestations in accordance with Article 12 may have emission reduction certificates taken into account towards meeting its reduction obligations to the following extent:

a.

for installation operators that were already subject to a reduction obligation in the years 2008–2012: 8 per cent of five times the average allowed emissions annually in this period, minus the emission reduction certificates that were taken into account during 2008-2012 but that were not required for meeting the operator’s 2008–2012 reduction obligations;

b.

for the remaining installation operators and greenhouse gas emissions: 4.5 per cent of the greenhouse gas emissions for 2013–2020;

c.²⁴¹

for installation operators that extend their reduction obligation under Article 31 paragraph 1^bis of the CO₂ Act until the end of 2021: 4.5 per cent of the greenhouse gas emissions for 2013–2021.

² The extent to which emission-reduction certificates are taken into account in accordance with paragraph 1 is as follows:

a.

for an installation operator that was only intermittently subject to a reduction obligation in the years 2013–2020: correspondingly reduced for this time period;

b.²⁴²

for an installation operator that, in comparison with 2012, produces additional electricity by 2021 that is used outside the installations: increased by 50 per cent of the required increase in additional reduction performance;

c.

for an installation operator under paragraph 1 letter a, the emissions or measures target of which has been amended: increased or reduced in accordance with the amendment; the quantity of eligible emission-reduction certificates are thereby reduced to a maximum of 8 per cent of five times the average allowed emissions annually in this period, minus the emission-reduction certificates that were taken into account in the years 2008–2012.