Plant operators who have already made a reduction commitment will have the possibility to extend it until the end of 2021 without excessive administrative costs. This provision ensures that operators also obtain reimbursement of the CO2 tax paid in the event of the delayed entry into force of the total revision of the CO2 legislation. The objectives are pursued on a linear basis, using a standardized calculation, and must be respected throughout the commitment period, from the start year until the end of 2021. For the emission target, the reduction trajectory of previous years is continued in a linear fashion. The annual value for 2021 amounts globally to nearly 1.5 million tonnes of COeq, which corresponds to the actual emissions of 2018 and 2019 from installations exempted with an emission target. No additional reduction is therefore necessary to achieve the objective by 2021. However, it is expected that certificates will be issued for 2021. Given that the operators of installations took into account, in the decision to invest in unprofitable measures, from the proceeds of the certificates only until the end of 2020 and that the additional funds for 2021 constitute, at least in part, a pure financial windfall effect, the certificates will only be issued if the emissions are more than 10% lower than the reduction trajectory. All facility operators, whether they have made a reduction commitment or concluded a target agreement, may still submit emission reduction projects and programs carried out in Switzerland under Art. 5 and 5a.  For the objective based on measures, an exploitation rate of 80% of the economic potential of the measures is applicable for a commitment until 2020. In the event of an extension until 2021, this increases to 90% and the metrics-based target is multiplied by 1.125. Plant operators who have implemented their measures and observe the 2019 value will thus also fulfill their commitment in 2021. The obligation to submit tracking data remains unaffected.