5 If the second paragraph enters into force on a date other than January 1 of a calendar year, that paragraph applies with regard to that calendar year only for the remaining part of that calendar year. The percentage referred to in the second paragraph for that calendar year relates to the number of Mton CO2 that would be produced if the installed capacity of the production installation for generating electricity using coal was used in full, in proportion to the number of days remaining in that calendar year.