Lay good ground work during the year in your accounting practices and your year end should take no time at all.

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At the end of the emission accounting period (usually year-end) each entity with a compliance obligation will need to hold allowances that are at least the same in number as its actual emissions for the period.

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For the ING fund, the two largest at the end of last year--accounting for 8.6% of the portfolio--were units of Charter Communications, rated a lowly B2 by Moody's Investors Service, and Nextel, also a junk issuer with a Ba2 bank-loan rating.

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If stockmarkets refuse to rise, these politicians will do the next best thing: revise accounting regulations so that sagging share prices need not be reflected in companies' year-end accounts.

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