The target levels have been set on the basis of Member States' relative Gross Domestic Product per capita. Up to certain limitations, the ESD allows Member States to make use of flexibility provisions for meeting their annual targets: carry-over of over-achievements to subsequent years within each Member State, transfers of AEAs between Member States and the use of international credits (credits from the Joint Implementation and Clean Development Mechanism). While the EU ETS target is to be achieved by the EU as a whole, the ESD target is divided into national targets to be achieved individually by each Member State (see Figure 3.1). Under the Effort Sharing Decision, national emission targets for 2020 are set, expressed as percentage changes from the 2005 levels. These changes have been transferred into binding quantified annual reduction targets for the period from 2013 to 2020 (Commission Decisions 2013/162/EU, 2013/634/EU and 2017/1471), denominated in Annual Emission Allocations (AEAS) 10,11,12. At the country level, 2020 targets under the ESD range from -20% to +20% compared to the 2005 levels. appliances and other sources, agriculture and waste. Such sources accounted for 55% of the total GHG emissions in the EU over 2013º.