The EU Effort Sharing Decision (ESD) establishes binding annual greenhouse gas emission levels for Member States for the period 2013-2020. The ESD covers the emissions from the non-emissions trading sector (non-ETS) calculated as the total national emissions without LULUCF minus the national emissions in EU Emission trading sector for the Member State in question. The CO emissions from civil aviation are also excluded from the non-ETS emissions. The non-ETS emissions come from sources such as transport, housing, agriculture and waste. The emissions will be cut by approximately 10 per cent from the 2005 level by 2020 within the EU as a whole. The ESD sets Finland's reduction obligation for the sectors not covered by the EU ETS as 16 per cent of the 2005 emissions. This reduction obligation has been determined in CO2 equivalent (eq) tonnes after the EU internal review of the 2012 greenhouse gas emission inventory submission in the Commission Decision 2013/163/EU. The decision sets annual emission allocation for each Member State for the year 2013 to 2020. The Commission Implementing Decision 2013/634/EU adjusts these annual emission allocations taking into account the changes in coverage of the EU Emission Trading System from 2013 onwards.