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.