"The protocol limits the allowable terrestrial sources and sinks of carbon to strictly defined cases of "afforestation, reforestation and deforestation" (2) since 1990 (the "Kyoto forests"; see figure below). There are, however, many more ways in which appropriate management of the terrestrial biosphere, especially of soils, can substantially reduce the buildup of atmospheric greenhouse gases."

https://www.globalcarbonproject.org/global/pdf/Steffen_1998_Science.pdf

"Afforestation is a subset of land converted to forest land and includes only those forests established since 1 January 1990 on land that was clear of forest on 31 December 1989."

"Deforestation under the KP is a subset of forest conversion and includes only lands where there has been direct human-induced conversion of forest to alternative land uses since 1 January 1990."

"Reforestation is a subset of land converted to forest land and includes only those forests established since 1 January 1990 on land that was clear of forest on 31 December 1989."

http://ageis.climatechange.gov.au/Help/PublicTutorialGlossary.aspx#R

Native forests don't get  a look-in.

Edit: Old native forests don't get  a look-in.