{"id":60,"date":"2021-02-22T15:52:53","date_gmt":"2021-02-22T14:52:53","guid":{"rendered":"https:\/\/recap.wiki\/?post_type=ht_kb&#038;p=60"},"modified":"2021-02-22T18:52:14","modified_gmt":"2021-02-22T17:52:14","slug":"change-in-fair-value","status":"publish","type":"ht_kb","link":"https:\/\/recap.wiki\/index.php\/recap\/change-in-fair-value\/","title":{"rendered":"7.2 Change in fair value"},"content":{"rendered":"\n<p>Change in Fair value according to the <a href=\"https:\/\/recap.wiki\/index.php\/article-tags\/fair-value\/\" data-type=\"ht_kb_tag\" data-id=\"8\">Fair Value \u00a75<\/a> section are recorded through the reporting entity carbon P&amp;L.<\/p>\n\n\n\n<p>In order to provide a better understanding of the dynamics of the change in fair value the P&amp;L of the reporting entity will identify separately<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00a0the changes driven by a change in the carbon price which shall be booked through the line-item \u201cGain\/Loss because of the change in carbon price\u201d,<\/li><li>the changes driven by underlying changes in amount of carbon that would be needed by a reasonable market participant using readily available technology to produce an asset that would achieve similar economic benefits (see <a href=\"https:\/\/recap.wiki\/index.php\/knowledge-base\/fair-value-of-an-embedded-carbon-asset\/\" data-type=\"ht_kb\" data-id=\"47\">Fair Value of an Embedded Carbon Asset \u00a75.1.3.<\/a>) which shall be booked through the line-item \u201cGain\/Loss because of the change in production technology\u201d,<\/li><li>the changes driven by the first-time valuation at fair value of Embedded Asset which were initially value as Embedded Carbon as a result of company\u2019s activity (see <a href=\"https:\/\/recap.wiki\/index.php\/knowledge-base\/embedded-carbon-asset\/\" data-type=\"ht_kb\" data-id=\"29\">Embedded Carbon Asset \u00a74.1.2.2 <\/a>), which should be booked through the line item \u201cCarbon Expense as a result of production of carbon assets\u201d<\/li><\/ul>\n\n\n\n<p><\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"ht_kb_category":[15],"ht_kb_tag":[8,20,18,19,21],"class_list":["post-60","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-carbon-profit-and-loss","ht_kb_tag-fair-value","ht_kb_tag-losses","ht_kb_tag-pl","ht_kb_tag-profit","ht_kb_tag-profit-and-loss"],"_links":{"self":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/60","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb"}],"about":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/comments?post=60"}],"version-history":[{"count":4,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/60\/revisions"}],"predecessor-version":[{"id":134,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/60\/revisions\/134"}],"wp:attachment":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/media?parent=60"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb_category?post=60"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb_tag?post=60"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}