Premise: Three and one-half percent of the total amount of sulfur dioxide allowances allocated each year will be allocated to such units that are affected EGUs under the new trading program as of December 31, 2004 and commenced operation before January 1, 2001.

Hypothesis: 3.5 percent of the sulfur dioxide allowances are given to affected EGUs as of Dec 31, 2004.
Relation: entailment