current share price 26cents; 2014 eps 26cents, page-25

the treatment of a depletion event is quite clear, you have ten years to get the project back on track, i.e. planting more trees or letting the others recover. You cannot sell any more carbon credits form that site until the project has recovered form the depletion event. In essence every credit issued must be backed by the equivalent quanta of carbon on site. this risk is managed by the plantation owners having a reserve of credits that they can draw on.

It can also be covered by insurance or contractual arrangements that allow the "substitution of other credits"/ Under the CFI the risk is with the project proponent who delivers the credits not the purchasers. As it is a land based activity, ultimately the landholder shoulders the responsibility, that is why it is registered on title and the project is considered to 'run with the land"
If the land cannot support the carbon required then other carbon credits can be purchased and surrendered to extinguish the liability on the land.