Change in Fair value according to the Fair Value §5 section are recorded through the reporting entity carbon P&L. In order to provide a better understanding of the dynamics of the change in fair value the P&L of the reporting entity will identify separately the changes driven by a change […]
7.1 Carbon Expenses recognition.
Carbon expenses represent the theoretical outflow that would have been born by the reporting entity if it had to pay a price for carbon. Carbon expenses are recognized in the period where the carbon is emitted by the reporting entity. Carbon expense calculated as follow: Carbon Expense =UpC x Ap […]
6. Green Dividend.
6.1. Definition of Green Dividend. A green dividend is akin to an equity contribution to the carbon equity of the reporting entity. A green dividend take place when the shareholders of the reporting entity formally decide and instruct the reporting entity to invest a given amount of its profit into […]
5.2 Fair Value of Carbon Liabilities
5.2.1. Scope Fair value of carbon liabilities applies to the liabilities defined in Future operational carbon liability §4.4. 5.2.2. Definition of fair value for a Future Operational Carbon Liability. The future operational carbon liability represents theoretical current value of a future carbon obligation that the reporting entity is committing to, […]
5.1 Fair Value of an Embedded Carbon Asset.
5.1.1. Scope. Fair value measurement applies to the measurement of all Embedded Carbon Assets. 5.1.2. Definition of fair value for an Embedded Carbon Asset. The fair value of an Embedded Carbon Asset represents the current value of the carbon which has already been used to build the existing asset. […]
4.2 Embedded carbon deduction for lack of reusability
The embedded carbon reduction for lack of reusability represents part of the asset that cannot or will not be recycled at the end of the useful life of the asset, and will end-up being disposed as waste, or equivalent. For example, in the case of a real estate asset, this […]
4.4 Future operational carbon liability
4.4.1. Initial recognition The future operational carbon liability represents a future carbon obligation that the reporting entity is committing to, because of its ownership of the asset. This represents the future emissions that will take place because of the operation of the asset and are necessary for the asset to […]
4.3 Unpaid-carbon liability
4.3.1. Initial recognition The unpaid-carbon liability represents the theoretical value of an Unpaid-carbon Emission (either embedded or not) that has been emitted during the production, construction, demolition, or the operation of an asset, as well as during any other activities of the company as a result of its business operations. […]
4.1 Embedded Carbon Asset
4.1.1. Initial recognition Embedded carbon is the carbon footprint of all goods, material, assembly, that is emitted during the process of “producing” an asset. Under the model, carbon is initially recorded as an asset when assets are (i) produced or (ii) acquired from a third party. An Embedded Carbon […]
Hallo Welt!
Willkommen bei WordPress. Dies ist dein erster Beitrag. Bearbeite oder lösche ihn und beginne mit dem Schreiben!