A reporting entity shall present its carbon balance sheet using the following charts of accounts:
| Carbon Balance Sheet – Carbon Assets – |
| Embedded carbon asset as a result of production |
| Embedded Carbon asset at fair value |
| Embedded Carbon deduction for lack of reusability |
| Total Carbon Assets |
| Carbon Balance Sheet – Carbon Equity and Carbon Liabilities – |
| Carbon Retained Earning |
| Green Dividend |
| Total Carbon Equity |
| Unpaid-carbon Acquired by the Company |
| Unpaid-carbon Used by the Company |
| Liability linked to future Operational Carbon |
| Total Carbon Liability |
| Total Carbon Equity and Liability |