1M. Wemaere, C. Streck, " Legal Ownership and Nature of Kyoto Units and EU Allowances," in D. Freestone, C. Streck, eds., Legal Aspects of Implementing the Kyoto Protocol Mechanisms: Making Kyoto Work, Oxford: Oxford University Press, 2005, p. 44.
2M. Wilder, M. Willis and M. Guli," Carbon Contracts, Structuring Transactions: Practical Experiences, " in D. Freestone and C. Streck, eds. , Legal Aspects of Implementing the Kyoto Protocol Mechanisms, Making Kyoto Work, pp. 295-311.
3Matthieu Wemaere, "Legal Nature of Kyoto Units," in presentations of "The Kyoto Protocol and Beyond: A Legal Perspective," June 9-10, 2006, University of Siena, p. 18, http://www, unisi, it/dipec/ ELT/kyoto/Wemaere. ppt.
8Robert Casamento, "Accounting Implications of the EU Emissions Trading Scheme, " March 29, 2004, http ://www. accaglobal, corn/ members/publications/accounting_ business/archive _ by _ topic/environment al_accounting/2004/1125608.
