Regarding forest sinks, basic initiatives are set out under the UNFCCC, and only the theory is regulated, however, matters regarding the detailed duties of each country are determined by the Protocol. Article 3, paragraph 3, of the Kyoto Protocol allows that limited human activity (afforestation, reforestation and deforestation after 1990) targeting the capture of greenhouse gases be used to meet the reduction targets of Annex I parties (developed countries). Furthermore, Article 3, paragraph 4, also takes into consideration additional human activity leading to changes in emissions and the capture of GHG in the areas of agricultural land, land-use changes and forestry.