Where a Member State is seriously disadvantaged by a specific and exceptional situation, including accounting inconsistencies in matching the implementation of Union legislation with the rules agreed under the Kyoto Protocol, without prejudice to the fulfilment of the Member State’s obligations under Decision No 406/2009/EC, the Commission should, subject to the availability of units at the end of the second commitment period of the Kyoto Protocol, adopt measures to address that situation, by means of a transfer of certified emission reductions (CERs), emission reduction units (ERUs) or assigned amount units (AAUs) held in the Union registry to the registry of that Member State.
I gcás ina bhfuil Ballstát faoi mhíbhuntáiste thromchúiseach i ngeall ar chás sonrach agus eisceachtúil, lena n-áirítear neamhréireachtaí cuntasaíochta chun cur chun feidhme reachtaíocht an Aontais a thabhairt ar aon dul leis na rialacha a comhaontaíodh faoi Phrótacal Kyoto, gan dochar do chomhlíonadh oibleagáidí an Bhallstáit faoi Chinneadh Uimh. 406/2009/CE, ba cheart don Choimisiún bearta a ghlacadh chun aghaidh a thabhairt ar an gcás sin, trí mheán laghdú astaíochtaí deimhnithe (CERanna), aonaid laghdaithe astaíochtaí (ERUanna) nó aonaid den mhéid sannta (AAUanna) atá i gclárlann an Aontais a aistriú go clárlann an Bhallstáit sin, faoi réir aonaid a bheith ar fáil chuige sin ag deireadh an dara tréimhse gealltanais de Phrótacal Kyoto.