Article 1 
The Doha Amendment to the Kyoto Protocol to the United Nations Framework Convention on Climate Change agreed on 8 December 2012 in Doha is hereby approved on behalf of the Union. The text of the Doha Amendment is attached to this Decision.
Article 2 
The Union and its Member States shall fulfil their commitments under Article 3 of the Kyoto Protocol and the Doha Amendment in accordance with the notification of the terms of the agreement to fulfil jointly the commitments of the European Union, its Member States and Iceland under Article 3 of the Kyoto Protocol in accordance with Article 4 of the Kyoto Protocol (‘the Notification’), set out in Annex I to this Decision.
Article 3 
1. The assigned amounts of the Member States and Iceland shall be equal to the emission levels set out in the Notification. By 15 April 2015, each Member State shall submit to the Convention Secretariat a report to facilitate the calculation of its assigned amount, in accordance with the requirements of the Kyoto Protocol, the Doha Amendment and decisions adopted thereunder. 2. The Commission shall prepare a report to facilitate the calculation of the assigned amount of the Union, and a report to facilitate the calculation of the joint assigned amount of the Union, its Member States and Iceland (‘the joint assigned amount’), in accordance with the requirements of the Kyoto Protocol, the Doha Amendment and decisions adopted thereunder. The Commission shall submit these reports to the Convention Secretariat by 15 April 2015.
Article 4 
1. All assigned amount units issued for the second commitment period available in the Union registry after the Union has complied with its obligation laid down in Article 11(3) of Regulation (EU) No 525/2013 and after any transfer of assigned amount units pursuant to implementing acts adopted on the basis of Article 10(7) of Regulation (EU) No 525/2013 has been carried out (‘Union surplus’) shall be returned to the Member States at the end of the second commitment period. 2. The Union surplus shall be allocated to the Member States as follows: (a) one sixth of the Union surplus to Member States that reduced their total average annual emissions by more than 20 % relative to their individual base year or period under the Kyoto Protocol by the end of the second commitment period proportionally to their overachievement in tonnes; (b) one third of the Union surplus to Member States that receive a transfer under point (a) and that have a GDP per capita (GDP in 2013 in euro at market prices) below 60 % of the Union average proportionally to their overachievement in tonnes; (c) one third of the Union surplus to all Member States proportionally to their total emission levels as set out in Table 1 in Annex I to this Decision; (d) one sixth of the Union surplus to Member States that have a GDP per capita (GDP in 2013 in euro at market prices) below 90 % of the Union average proportionally to their total emission levels as set out in Table 1 in Annex I to this Decision.
Article 5 
1. The President of the Council shall designate the person(s) empowered to deposit, on behalf of the Union, the instrument of acceptance with the Secretary-General of the United Nations in accordance with Articles 20(4) and 21(7) of the Kyoto Protocol, together with the declaration of competence set out in Annex II to this Decision, in accordance with Article 24(3) of the Kyoto Protocol. 2. The President of the Council shall also designate the person(s) empowered to notify, on behalf of the Union, the Notification to the Convention Secretariat in accordance with Article 4(2) of the Kyoto Protocol.
Article 6 
1. Member States shall endeavour to take the necessary steps with a view to depositing their instruments of acceptance simultaneously with the instrument of acceptance of the Union, and to the extent possible in the third quarter of 2015. When depositing their instruments of acceptance, Member States shall notify, on their own behalf, the Notification to the Convention Secretariat in accordance with Article 4(2) of the Kyoto Protocol. 2. Member States shall inform the Commission in advance of the third session of the Ad Hoc Working Group on the Durban Platform for Enhanced Action to be held from 8 to 13 February 2015, of their decisions to accept the Doha Amendment or, according to the circumstances, of the probable date of completion of the necessary procedures for such acceptance. The Commission shall, in cooperation with the Member States, arrange a date for simultaneously depositing the instruments of approval or acceptance.
Article 7 
This Decision is addressed to the Member States.
Article 8 
This Decision shall enter into force on the third day following that of its publication in the Official Journal of the European Union .