The average non‑ETS target corresponds to the average annual permissible in the sectors not covered by the EU ETS, calculated as the initial EU‑15 assigned amount minus the amount of allowances to be allocated under the EU ETS over the full commitment period. Permissible emissions can be calculated to take into account the use of carbon sinks and flexible mechanisms, which will increase the EU‑15 assigned amount. Excluding the overdelivery projected by Member States results in lowering permissible emissions.
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