(4)Denmark has consistently expressed concerns regarding its base-year emissions as a result of the exceptionally low base-year emissions provided in its report submitted pursuant to Article 23 of Commission Decision 2005/166/ECnote. In order to fully account for Denmark’s special and unique situation, which was recognised by the Council in 2002 in the process leading to the adoption of Decision 2002/358/EC, resulting from its unusually low base-year emissions and its having one of the highest quantified emission reduction obligations pursuant to Annex II to that Decision, the Union should transfer five million assigned amount units to Denmark for the sole purpose of compliance with the commitments in the first commitment period under the Kyoto Protocol to the United Nations Framework Convention on Climate Change. The Commission has taken due consideration of Denmark’s commitment to cancel any allowances remaining from this transfer at the end of the first commitment period.