9.1.1. The Embedded Carbon Asset was acquired through a transaction that does not in itself generate new carbon emissions (§ 4.1.1(a)) 1
9.1.2. The Embedded Carbon Asset was produced by the reporting entity in a process that does generate new carbon emissions (§ 4.1.1(b)) 1
9.2.1 Derecognition of an asset which was acquired through a transaction that does not in itself generate new carbon emissions (§ 4.1.1(a)) 0
9.2.2. Derecognition of an asset which was produced by the reporting entity in a process that does generate new carbon emissions (§ 4.1.1(b)) 1
