1.   The CBAM certificates to be surrendered in accordance with Article 22 of this Regulation shall be adjusted to reflect the extent to which EU ETS allowances are allocated free of charge in accordance with Article 10a of Directive 2003/87/EC to installations producing, within the Union, the goods listed in Annex I to this Regulation.依本條例第22條規定應交回的CBAM證書應進行調整，以反映根據??2003/87/EC號指令第10a條規定，歐盟排放交易體系（EU ETS）配額免費分配給在歐盟境內生產本條例附件一所列貨物的設施的程度。

2.   The Commission is empowered to adopt implementing acts laying down detailed rules for the calculation of the adjustment as referred to in paragraph 1 of this Article. Such detailed rules shall be elaborated by reference to the principles applied in the EU ETS for the free allocation of allowances to installations producing, within the Union, the goods listed in Annex I, taking account of the different benchmarks used in the EU ETS for free allocation with a view to combining those benchmarks into corresponding values for the goods concerned, and taking into account relevant input materials (precursors). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).本委員會獲授權通過實施細則，制定本條第1款所述調整的詳細計算規則。此類詳細規則應參照歐盟排放交易體系（EU ETS）中關於向在歐盟境內生產附件一所列貨物的設施免費分配配額的原則制定，並考慮歐盟排放交易體系中用於免費分配的不同基準，以便將這些基準合併為相關貨物的相應值，同時還應考慮相關的投入材料（前體）。這些實施細則應依第29條第2款所述的審查程序通過。