Calculating credits for activities  
        under Article 3.4 in the first commitment period  | 
      
      
        | I
        tier | 
        Full credit for forest management, up
        to the level of net emissions under article 3.3, with an annual limit of 8.2 million
        tonnes of carbon | 
      
      
        | II
        tier | 
        15
        per cent credit beyond first tier for forest management  | 
      
      
        III tier     
        II + III tier+   
        LULUCF   
        projects    
        under CDM      
        and JI     | 
        Full credit for agricultural management 
        Not more than 50 per cent of Kyoto target  for countries that have to reduce their
        emissions below 1990 levels, or not more than 2.5 per cent of base year emissions for
        countries that have to maintain their emissions at 1990 levels or can increase them 
         
         |