8.2 Chart of Account – Profit and Loss

A reporting entity shall present its carbon profit and loss Statement using the following charts of accounts:

Carbon Profit and Loss Statement
Carbon Revenues
Gain/Loss as a result of acquisition/sale of operational carbon
Gain Loss as a result of acquisition/sale of Embedded Carbon
Transaction result
Carbon Efficiency
Gain/Loss of Embedded Carbon because of change in production technology
Gain/loss as a result in change in operational carbon efficiency
Gain/Loss as a result increase/decrease of reusability
Efficency result
Carbon Market Price
Gain/loss because of change in carbon price
Carbon Revenues
P&L – Expenses
Carbon Expenses as result of operations of the assets
Carbon expenses as a result of production carbon assets
Carbon Expenses
Carbon Net Income

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