Nařízení Komise v přenesené pravomoci (EU) 2023/2904 ze dne 25. října 2023, kterým se mění nařízení Komise v přenesené pravomoci (EU) 2019/1122, kterým se doplňuje směrnice Evropského parlamentu a Rady 2003/87/ES, pokud jde o fungování registru Unie

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

OJ L 275, 25.10.2003, p. 32 .

(1) Commission Delegated Regulation (EU) 2019/1122Commission Delegated Regulation (EU) 2019/1122 of 12 March 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry (OJ L 177, 2.7.2019, p. 3 ). lays down general, operational and maintenance requirements concerning the Union Registry provided for in Directive 2003/87/EC and applies to allowances created for the purposes of the European Union Emissions Trading System (EU ETS).

(2) Directive 2003/87/EC has been amended to include as of 2024 emissions from maritime transport in the EU ETS. Shipping companies will thus be subject to a requirement to surrender emission allowances corresponding to a certain share of its greenhouse gas emissions, which will gradually increase until 2026. It is therefore appropriate to establish specific rules for the opening and closure of maritime operator holding accounts by shipping companies. Several derogations from the surrender requirement have been introduced that apply to maritime transport emissions. They should be reflected in the calculation of the compliance status figure for shipping companies.

(3) Directive 2003/87/EC has also been amended to include as of 2027 a separate but parallel emissions trading system to be applied to fuels used for combustion in the buildings and road transport sectors as well as in additional sectors of industrial activities not covered by Annex I to that Directive. Therefore, specific rules should be established for holding accounts and for surrender of allowances in respect of regulated entities carrying out an activity referred to in Annex III of Directive 2003/87/EC. Since the new emissions trading system remains separate from the existing system for stationary installations and aviation, this distinction should be reflected with regard to allowances issued for the sectors concerned in the Union Registry.

(4) The new compliance dates for operators to surrender allowances set out in Directive 2003/87/EC should be reflected. The compliance date for stationary installations and aircraft operators should therefore be changed to 30 September. The compliance dates for maritime operators and regulated entities should also be changed to 30 September and 31 May respectively.

(5) It is also necessary to delete references to legal provisions that have been removed from Directive 2003/87/EC and to address certain needs for simplification that have emerged from past experience. The rules on the return of excess allocation should be updated in order to allow such transaction from blocked accounts. The information on parent and subsidiary company should be at account holder level and not at company level.

(6) A new account type should be established for third-country governments that have entered into a non-binding arrangement with the Union in accordance with Directive 2003/87/EC. This new account type should enable those third country governments to delete allowances acquired on the Union market.

(7) A provision has been introduced in Directive 2003/87/EC giving the competent authority of a Member State the possibility to exempt a regulated entity that is subject to national carbon tax from the obligation to surrender allowances. A new account type should be established for Member States that decide to make use of that possibility. A Member State should thus be allowed to delete allowances relating to fuels used for combustion in the buildings and road transport sectors and in additional sectors, where its auction volumes are below the amount of allowances that have to be cancelled.

(8) As of 1 January 2025 , general allowances are to be issued also for the aviation sector, by means of free allocation and auctioning, thus covering emissions from the stationary, maritime and aviation sectors. However, in order to ensure a smooth transition and legal certainty for the users, aviation allowances issued before the end of 2024 should remain in the accounts and in circulation.

(9) In order to enhance transparency, and improve market monitoring, of purely bilateral over-the-counter transactions of emission allowances, such transactions should be systematically marked in the Union Registry. To avoid data inconsistencies, the term bilateral transactions shall have the same meaning as in the relevant financial reporting frameworks. Moreover, in order to improve the quality of data available to market regulators for the so-called spot market of emission allowances, market regulators should be allowed to request access to data in the Union Registry with regular intervals depending on their monitoring needs.

(10) Delegated Regulation (EU) 2019/1122 should therefore be amended accordingly.

(11) In order to allow market participants time to adapt to the merging of general and aviation allowances and to prevent legal uncertainty regarding the use and the validity of allowances in the year 2024, the application of the provisions on the merging of general allowances and aviation allowances should be deferred.

(12) In order to ensure the timely application of the EU ETS for maritime operators as of 1 January 2024 , this Regulation should enter into force as a matter of urgency on the day following that of its publication in the Official Journal of the European Union .

(13) The European Data Protection Supervisor was consulted in accordance with Article 42 of Regulation (EU) 2018/1725 of the European Parliament and of the CouncilRegulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39 ). and delivered an opinion on 25 September 2023 ,

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union .

Article 1, points (21), (22), (25) and (28)(c), shall apply from 1 January 2025 and Article 1, point (30)(b), shall apply from 1 January 2027 .

Commission Delegated Regulation (EU) 2019/1122 of 12 March 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry (OJ L 177, 2.7.2019, p. 3 ).

Article 2 Article 2 Entry into force and application

Article 14 Article 14 Opening stationary installation holding accounts in the Union Registry 1.Within 20 working days of the entry into force of a greenhouse gas emissions permit, the relevant competent authority or the stationary installation shall provide the relevant national administrator with the information set out in Annex VI and shall request the national administrator to open a stationary installation holding account in the Union Registry provided that the stationary installation has an obligation to surrender allowances pursuant to Article 12 of Directive 2003/87/EC. 2.Within 20 working days of the receipt of a complete set of information in accordance with paragraph 1 of this Article and Article 21, the national administrator shall open a stationary installation holding account for each installation in the Union Registry or inform the prospective account holder of the refusal to open the account, pursuant to Article 19. 3.A new stationary installation holding account may be opened only if the installation does not already have a stationary installation holding account that was opened based on the same greenhouse gas emissions permit.

Article 15a Article 15a Opening maritime operator holding accounts in the Union Registry 1.Within 40 working days of the publication of the list referred to in Article 3gf(2), point (a), of Directive 2003/87/EC, or, for shipping companies not included in that list, within 65 working days of the first voyage falling within the scope of Article 3ga of that Directive, the shipping company shall provide the relevant national administrator with the information set out in Annex VIIa to this Regulation and shall request the national administrator to open a maritime operator holding account in the Union Registry. 2.Each shipping company shall have no more than one maritime operator holding account. 3.Within 20 working days of the receipt of a complete set of information in accordance with paragraph 1 of this Article and Article 21, the national administrator shall open a maritime operator holding account for each shipping company in the Union Registry or inform the prospective account holder of the refusal to open the account, pursuant to Article 19. By way of derogation from the first subparagraph, for the requests referred to in paragraph 1 of this Article and submitted in 2024, the deadline for the national administrator to open a maritime operator holding account shall be 40 working days from the receipt of a complete set of information.

Article 15b Article 15b Opening regulated entity holding accounts in the Union Registry 1.Within 20 working days of the entry into force of a greenhouse gas emissions permit, the regulated entity falling within the scope of Chapter IVa of Directive 2003/87/EC shall provide the relevant national administrator with the information listed in Annex VIIb to this Regulation and shall request the national administrator to open a regulated entity holding account in the Union Registry. 2.Within 20 working days of the receipt of a complete set of information in accordance with paragraph 1 of this Article and Article 21, the national administrator shall open a regulated entity holding account for each regulated entity in the Union Registry or inform the prospective account holder of the refusal to open the account, pursuant to Article 19. 3.Each regulated entity shall have no more than one regulated entity holding account. 4.By way of derogation from the first subparagraph, for the requests referred to in paragraph 1 of this Article and submitted in 2025, the deadline for the national administrator to open a regulated entity holding accounts shall be 40 working days from the receipt of a complete set of information. 5.A new regulated entity holding account may be opened only if the regulated entity does not already have a regulated entity holding account that was opened based on the same greenhouse gas emissions permit. 6.Where the national administrator already acquired information for the purposes of national measures in the sectors falling within the scope of Annex III to Directive 2003/87/EC, it may use this information for the purpose of opening of the regulated entity holding accounts, provided that the information fulfils the requirements set out in Article 15b of this Regulation.

Article 15c Article 15c Opening third country government deletion accounts in the Union Registry 1.Following the signature of a non-binding arrangement referred to in Article 25(1b) of Directive 2003/87/EC, the government of the third country or the sub-federal or regional entity may, by an official letter, request the central administrator to open a third country government deletion account in the Union Registry. 2.The third country concerned shall have no more than one single third country government deletion account.

Article 15d Article 15d Opening tax derogation deletion accounts in the Union Registry 1.Where a Member State notifies the Commission of the application of the exemption in accordance with Article 30e(3) of Directive 2003/87/EC and the Commission does not raise an objection to the application of that derogation, the Member State concerned shall, by an official letter, request the central administrator to open a tax derogation deletion account in the Union Registry. 2.The Member State concerned shall have no more than one tax derogation deletion account. 3.Only regulated entity allowances may be transferred to the tax derogation deletion account. Regulated entity allowances held in the tax derogation deletion account shall be deleted by the end of the year after the reference year in accordance with Article 30e(3), point (g), of Directive 2003/87/EC. 4.The tax derogation deletion account shall be used only to fulfil the requirements set out in Article 30e(3), point (g), of Directive 2003/87/EC and the amount of allowances sent to that account in any given year shall not be higher than the difference between the amount of allowances that remains to be auctioned in the reference year following application of Article 30e(3), point (f), of that Directive and the amount of allowances to be cancelled under Article 30e(3), point (g), of Directive 2003/87/EC.

Article 24a Article 24a Closure of third country government deletion accounts

Article 26a Article 26a Closure of maritime operator holding accounts 1.The competent authority shall notify the national administrator within 10 working days of notification by the account holder, or of discovering after examining other evidence, that the shipping company merged into another shipping company or the shipping company has ceased all its operations covered by Annex I to Directive 2003/87/EC. 2.The national administrator may close a maritime operator holding account if the following conditions are fulfilled: (a) notification pursuant to paragraph 1 has been made;(b) the year of last emission is registered in the Union Registry;(c) verified emissions subject to surrender requirements in accordance with Articles 3gb and 12 of Directive 2003/87/EC were registered for all years when the shipping company was included in the EU ETS;(d) the shipping company has surrendered an amount of allowances equal to or greater than its verified emissions subject to surrender requirements in accordance with Articles 3gb and 12 of Directive 2003/87/EC.

Article 26b Article 26b Closure of regulated entity holding accounts 1.Where the competent authority withdraws a greenhouse gas emissions permit or receives a notification by the account holder, or discovers after examining other evidence, that the regulated entity has merged into another regulated entity or has ceased all its operations covered by Annex III to Directive 2003/87/EC, it shall notify the national administrator within 10 working days of the withdrawal, the notification by the account holder or the discovery, as applicable. 2.The national administrator may close a regulated entity holding account if the following conditions are fulfilled: (a) notification from the competent authority pursuant to paragraph 1 has been received;(b) the year of last emission is registered in the Union Registry;(c) verified emissions were registered for all years when the regulated entity was included in the EU ETS;(d) the regulated entity has surrendered an amount of allowances equal to or greater than its verified emissions.;

Article 32 Article 32 Blocking of accounts due to a failure to submit verified emissions 1.If, on 1 April of each year, the annual emissions for the preceding year of a stationary installation, an aircraft operator or a shipping company, or, on 1 May of each year, the annual emissions corresponding to the amount of fuel released for consumption for the preceding year by a regulated entity, have not been entered and marked as verified in the Union Registry, the central administrator shall ensure that the Union Registry sets the corresponding operator account to a blocked status. 2.When all overdue verified emissions of an operator for that year have been recorded in the Union Registry, the central administrator shall ensure that the Union Registry sets the corresponding operator account to open status.

Article 33a Article 33a Calculation of compliance status figures for regulated entities 1.From 2028, the central administrator shall ensure that on 1 June of each year, the Union Registry indicates the compliance status figure for the preceding year for every regulated entity with a regulated entity holding account that is not in a closed status. This shall be done by calculating the sum of all allowances surrendered for the current period less the sum of all verified emissions corresponding to their fuel released for consumption in the current period and including the preceding year. The compliance status figure shall not be calculated for accounts that had their previous compliance status figure zero or positive and the year of last emissions was set to a year before the preceding year. 2.The central administrator shall ensure that the Union Registry calculates the compliance status figure before the closure of the account pursuant to Article 26b. 3.The central administrator shall ensure that the Union Registry records the compliance status figure for every regulated entity for each year.

Article 39 Article 39 Transfer of general allowances for stationary installations to be allocated free of charge

Article 40 Article 40 Transfer of general allowances for aviation to be auctioned 1.The central administrator shall, in a timely manner, transfer on behalf of the relevant auctioning Member State as represented by its auctioneer appointed in accordance with Regulation (EU) No 1031/2010, general allowances for aviation from the EU Aviation Total Quantity Account to the EU Aviation Auction Account in a quantity corresponding to the annual volumes determined pursuant to that Regulation. 2.In case of adjustments of the annual volumes of allowances in accordance with Article 14 of Regulation (EU) No 1031/2010, the central administrator shall transfer a corresponding quantity of general allowances from the EU Aviation Total Quantity Account to the EU Aviation Auction Account or from the EU Aviation Auction Account to the EU Aviation Total Quantity Account, as the case may be.

Article 41 Article 41 Transfer of general allowances to be allocated free of charge to aircraft operators

Article 42a Article 42a Transfer of regulated entity allowances to be auctioned 1.The central administrator shall, in a timely manner, transfer on behalf of the relevant auctioning Member State and for the Social Climate Fund established by Regulation (EU) 2023/955, as represented by their auctioneer appointed in accordance with Regulation (EU) No 1031/2010 regulated entity allowances from the EU Regulated Entity Total Quantity Account into the EU Regulated Entity Auction Account in a quantity corresponding to the annual volumes determined pursuant to Article 13 of that Regulation. 2.In case of adjustments of the annual volumes of allowances in accordance with Article 14 of Regulation (EU) No 1031/2010, the central administrator shall transfer a corresponding quantity of regulated entity allowances from the EU Regulated Entity Total Quantity Account to the EU Regulated Entity Auction Account or from the EU Regulated Entity Auction Account to the EU Regulated Entity Total Quantity Account, as the case may be.

Article 48 Article 48 Free allocation of general allowances 1.The national administrator shall indicate in the national allocation table for each stationary installation, for each year and for each legal basis set out in Annex X, whether or not an installation should receive an allocation for that year. 2.The central administrator shall ensure that the Union Registry transfers general allowances for stationary installations automatically from the EU Allocation Account in accordance with the relevant national allocation table to the relevant open stationary installations holding account with compliance status A, as set out in Table XIV-I of Annex XIII, or to the relevant blocked stationary installation holding account, having regard to the modalities of the automatic transfer specified in the data exchange and technical specifications provided for in Article 75. 3.Where an excluded stationary installation holding account does not receive allowances under paragraph 2, allowances for the years of exclusion shall not be transferred to the account, should it be set to open status for subsequent years. 4.The central administrator shall ensure that a stationary installation can perform transfers returning excess allowances to the EU Allocation Account where the national allocation table of a Member State has been changed pursuant to Article 47 to correct for an over allocation of allowances to the stationary installation, and the competent authority has requested the stationary installation to return such excess allowances. 5.The competent authority may instruct the national administrator to transfer returning excess allowances to the EU Allocation Account where the over allocation of allowances is a consequence of allocation after a stationary installation ceased the activities carried out in the installation to which the allocation relate, without informing the competent authority.

Article 54 Article 54 Auctioning of allowances 1.The Commission shall instruct the central administrator, in a timely manner, to transfer, on request of the auctioning Member State and with regard to the Innovation fund, the Modernisation fund, the Recovery and Resilience Facility or the Social Climate Fund, as represented by its auctioneer appointed in accordance with Regulation (EU) No 1031/2010, the following to the relevant auction collateral delivery account in accordance with the relevant auction table: (a) general allowances from the EU Auction Account;(b) until 31 December 2024 , aviation allowances from the EU Aviation Auction Account;(c) from 1 January 2025 , general allowances for aviation from the EU Aviation Auction Account;(d) from 1 January 2027 , regulated entity allowances from the EU Regulated Entity Auction Account. 2.The account holder of the relevant auction collateral delivery account shall ensure the transfer of the auctioned allowances to the successful bidders or their successors in title in accordance with Article 47(2) of Regulation (EU) No 1031/2010. 3.The authorised representative of an auction collateral delivery account may be required to transfer any allowances that were not delivered from the auction collateral delivery account to the EU Auction Account, the EU Aviation Auction Account or the EU Regulated Entity Auction Account respectively.

Article 59-a Article 59-a Authorised transactions for third country government deletion accounts

Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39 ).

Commission Implementing Regulation (EU) 2018/2067 of 19 December 2018 on the verification of data and on the accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of the Council (OJ L 334, 31.12.2018, p. 94 ).

Regulation (EU) 2015/757 of the European Parliament and of the Council of 29 April 2015 on the monitoring, reporting and verification of carbon dioxide emissions from maritime transport, and amending Directive 2009/16/EC (OJ L 123, 19.5.2015, p. 55 ).;

Regulation (EU) 2021/241 of the European Parliament and of the Council of 12 February 2021 establishing the Recovery and Resilience Facility (OJ L 57, 18.2.2021, p. 1 ).

Regulation (EU) 2023/955 of the European Parliament and of the Council of 10 May 2023 establishing a Social Climate Fund and amending Regulation (EU) 2021/1060 (OJ L 130, 16.5.2023, p. 1 ).;

Regulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Regulation (EU) No 648/2012 (OJ L 173, 12.6.2014, p. 84 .;

Within 20 working days of the entry into force of a greenhouse gas emissions permit, the relevant competent authority or the stationary installation shall provide the relevant national administrator with the information set out in Annex VI and shall request the national administrator to open a stationary installation holding account in the Union Registry provided that the stationary installation has an obligation to surrender allowances pursuant to Article 12 of Directive 2003/87/EC.

Within 20 working days of the receipt of a complete set of information in accordance with paragraph 1 of this Article and Article 21, the national administrator shall open a stationary installation holding account for each installation in the Union Registry or inform the prospective account holder of the refusal to open the account, pursuant to Article 19.

A new stationary installation holding account may be opened only if the installation does not already have a stationary installation holding account that was opened based on the same greenhouse gas emissions permit.

Within 40 working days of the publication of the list referred to in Article 3gf(2), point (a), of Directive 2003/87/EC, or, for shipping companies not included in that list, within 65 working days of the first voyage falling within the scope of Article 3ga of that Directive, the shipping company shall provide the relevant national administrator with the information set out in Annex VIIa to this Regulation and shall request the national administrator to open a maritime operator holding account in the Union Registry.

Each shipping company shall have no more than one maritime operator holding account.

Within 20 working days of the receipt of a complete set of information in accordance with paragraph 1 of this Article and Article 21, the national administrator shall open a maritime operator holding account for each shipping company in the Union Registry or inform the prospective account holder of the refusal to open the account, pursuant to Article 19.

By way of derogation from the first subparagraph, for the requests referred to in paragraph 1 of this Article and submitted in 2024, the deadline for the national administrator to open a maritime operator holding account shall be 40 working days from the receipt of a complete set of information.

Within 20 working days of the entry into force of a greenhouse gas emissions permit, the regulated entity falling within the scope of Chapter IVa of Directive 2003/87/EC shall provide the relevant national administrator with the information listed in Annex VIIb to this Regulation and shall request the national administrator to open a regulated entity holding account in the Union Registry.

Within 20 working days of the receipt of a complete set of information in accordance with paragraph 1 of this Article and Article 21, the national administrator shall open a regulated entity holding account for each regulated entity in the Union Registry or inform the prospective account holder of the refusal to open the account, pursuant to Article 19.

Each regulated entity shall have no more than one regulated entity holding account.

By way of derogation from the first subparagraph, for the requests referred to in paragraph 1 of this Article and submitted in 2025, the deadline for the national administrator to open a regulated entity holding accounts shall be 40 working days from the receipt of a complete set of information.

A new regulated entity holding account may be opened only if the regulated entity does not already have a regulated entity holding account that was opened based on the same greenhouse gas emissions permit.

Where the national administrator already acquired information for the purposes of national measures in the sectors falling within the scope of Annex III to Directive 2003/87/EC, it may use this information for the purpose of opening of the regulated entity holding accounts, provided that the information fulfils the requirements set out in Article 15b of this Regulation.

Following the signature of a non-binding arrangement referred to in Article 25(1b) of Directive 2003/87/EC, the government of the third country or the sub-federal or regional entity may, by an official letter, request the central administrator to open a third country government deletion account in the Union Registry.

The third country concerned shall have no more than one single third country government deletion account.

Where a Member State notifies the Commission of the application of the exemption in accordance with Article 30e(3) of Directive 2003/87/EC and the Commission does not raise an objection to the application of that derogation, the Member State concerned shall, by an official letter, request the central administrator to open a tax derogation deletion account in the Union Registry.

The Member State concerned shall have no more than one tax derogation deletion account.

Only regulated entity allowances may be transferred to the tax derogation deletion account. Regulated entity allowances held in the tax derogation deletion account shall be deleted by the end of the year after the reference year in accordance with Article 30e(3), point (g), of Directive 2003/87/EC.

The tax derogation deletion account shall be used only to fulfil the requirements set out in Article 30e(3), point (g), of Directive 2003/87/EC and the amount of allowances sent to that account in any given year shall not be higher than the difference between the amount of allowances that remains to be auctioned in the reference year following application of Article 30e(3), point (f), of that Directive and the amount of allowances to be cancelled under Article 30e(3), point (g), of Directive 2003/87/EC.

The central administrator shall close a third country government deletion account within 10 working days of the end of the time period set out in the non-binding arrangement referred to in Article 25(1b) of Directive 2003/87/EC.

The competent authority shall notify the national administrator within 10 working days of notification by the account holder, or of discovering after examining other evidence, that the shipping company merged into another shipping company or the shipping company has ceased all its operations covered by Annex I to Directive 2003/87/EC.

The national administrator may close a maritime operator holding account if the following conditions are fulfilled:

(a) notification pursuant to paragraph 1 has been made;

(b) the year of last emission is registered in the Union Registry;

(c) verified emissions subject to surrender requirements in accordance with Articles 3gb and 12 of Directive 2003/87/EC were registered for all years when the shipping company was included in the EU ETS;

(d) the shipping company has surrendered an amount of allowances equal to or greater than its verified emissions subject to surrender requirements in accordance with Articles 3gb and 12 of Directive 2003/87/EC.

Where the competent authority withdraws a greenhouse gas emissions permit or receives a notification by the account holder, or discovers after examining other evidence, that the regulated entity has merged into another regulated entity or has ceased all its operations covered by Annex III to Directive 2003/87/EC, it shall notify the national administrator within 10 working days of the withdrawal, the notification by the account holder or the discovery, as applicable.

The national administrator may close a regulated entity holding account if the following conditions are fulfilled:

(a) notification from the competent authority pursuant to paragraph 1 has been received;

(b) the year of last emission is registered in the Union Registry;

(c) verified emissions were registered for all years when the regulated entity was included in the EU ETS;

(d) the regulated entity has surrendered an amount of allowances equal to or greater than its verified emissions.;

If, on 1 April of each year, the annual emissions for the preceding year of a stationary installation, an aircraft operator or a shipping company, or, on 1 May of each year, the annual emissions corresponding to the amount of fuel released for consumption for the preceding year by a regulated entity, have not been entered and marked as verified in the Union Registry, the central administrator shall ensure that the Union Registry sets the corresponding operator account to a blocked status.

When all overdue verified emissions of an operator for that year have been recorded in the Union Registry, the central administrator shall ensure that the Union Registry sets the corresponding operator account to open status.

From 2028, the central administrator shall ensure that on 1 June of each year, the Union Registry indicates the compliance status figure for the preceding year for every regulated entity with a regulated entity holding account that is not in a closed status. This shall be done by calculating the sum of all allowances surrendered for the current period less the sum of all verified emissions corresponding to their fuel released for consumption in the current period and including the preceding year. The compliance status figure shall not be calculated for accounts that had their previous compliance status figure zero or positive and the year of last emissions was set to a year before the preceding year.

The central administrator shall ensure that the Union Registry calculates the compliance status figure before the closure of the account pursuant to Article 26b.

The central administrator shall ensure that the Union Registry records the compliance status figure for every regulated entity for each year.

The central administrator shall, in a timely manner, transfer general allowances for stationary installations from the EU Total Quantity Account into the EU Allocation Account in a quantity corresponding to the sum of the allowances allocated free of charge according to the national allocation table of each Member State.

The central administrator shall, in a timely manner, transfer on behalf of the relevant auctioning Member State as represented by its auctioneer appointed in accordance with Regulation (EU) No 1031/2010, general allowances for aviation from the EU Aviation Total Quantity Account to the EU Aviation Auction Account in a quantity corresponding to the annual volumes determined pursuant to that Regulation.

In case of adjustments of the annual volumes of allowances in accordance with Article 14 of Regulation (EU) No 1031/2010, the central administrator shall transfer a corresponding quantity of general allowances from the EU Aviation Total Quantity Account to the EU Aviation Auction Account or from the EU Aviation Auction Account to the EU Aviation Total Quantity Account, as the case may be.

The central administrator shall, in a timely manner, transfer general allowances from the EU Aviation Total Quantity Account into the EU Aviation Allocation Account in a quantity corresponding to the sum of the allowances allocated free of charge according to the national aviation allocation table of each Member State.

The central administrator shall, in a timely manner, transfer on behalf of the relevant auctioning Member State and for the Social Climate Fund established by Regulation (EU) 2023/955, as represented by their auctioneer appointed in accordance with Regulation (EU) No 1031/2010 regulated entity allowances from the EU Regulated Entity Total Quantity Account into the EU Regulated Entity Auction Account in a quantity corresponding to the annual volumes determined pursuant to Article 13 of that Regulation.

In case of adjustments of the annual volumes of allowances in accordance with Article 14 of Regulation (EU) No 1031/2010, the central administrator shall transfer a corresponding quantity of regulated entity allowances from the EU Regulated Entity Total Quantity Account to the EU Regulated Entity Auction Account or from the EU Regulated Entity Auction Account to the EU Regulated Entity Total Quantity Account, as the case may be.

The national administrator shall indicate in the national allocation table for each stationary installation, for each year and for each legal basis set out in Annex X, whether or not an installation should receive an allocation for that year.

The central administrator shall ensure that the Union Registry transfers general allowances for stationary installations automatically from the EU Allocation Account in accordance with the relevant national allocation table to the relevant open stationary installations holding account with compliance status A, as set out in Table XIV-I of Annex XIII, or to the relevant blocked stationary installation holding account, having regard to the modalities of the automatic transfer specified in the data exchange and technical specifications provided for in Article 75.

Where an excluded stationary installation holding account does not receive allowances under paragraph 2, allowances for the years of exclusion shall not be transferred to the account, should it be set to open status for subsequent years.

The central administrator shall ensure that a stationary installation can perform transfers returning excess allowances to the EU Allocation Account where the national allocation table of a Member State has been changed pursuant to Article 47 to correct for an over allocation of allowances to the stationary installation, and the competent authority has requested the stationary installation to return such excess allowances.

The competent authority may instruct the national administrator to transfer returning excess allowances to the EU Allocation Account where the over allocation of allowances is a consequence of allocation after a stationary installation ceased the activities carried out in the installation to which the allocation relate, without informing the competent authority.

The Commission shall instruct the central administrator, in a timely manner, to transfer, on request of the auctioning Member State and with regard to the Innovation fund, the Modernisation fund, the Recovery and Resilience Facility or the Social Climate Fund, as represented by its auctioneer appointed in accordance with Regulation (EU) No 1031/2010, the following to the relevant auction collateral delivery account in accordance with the relevant auction table:

(a) general allowances from the EU Auction Account;

(b) until 31 December 2024 , aviation allowances from the EU Aviation Auction Account;

(c) from 1 January 2025 , general allowances for aviation from the EU Aviation Auction Account;

(d) from 1 January 2027 , regulated entity allowances from the EU Regulated Entity Auction Account.

The account holder of the relevant auction collateral delivery account shall ensure the transfer of the auctioned allowances to the successful bidders or their successors in title in accordance with Article 47(2) of Regulation (EU) No 1031/2010.

The authorised representative of an auction collateral delivery account may be required to transfer any allowances that were not delivered from the auction collateral delivery account to the EU Auction Account, the EU Aviation Auction Account or the EU Regulated Entity Auction Account respectively.

Allowances held in third country government deletion accounts shall be deleted. Allowances shall not be transferred from third country government deletion accounts. No other transactions shall be possible from those accounts.

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