8.1 Chart of accounts – Balance Sheet

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

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