AR65. When disclosing the information required under paragraphs 62 and 63, if applicable, the undertaking shall briefly explain whether and how the carbon prices used in internal carbon pricing schemes are consistent with those used in financial statements. This shall be done in respect of the internal carbon prices used for,
(a) the assessment of the useful life and residual value of its assets (intangibles, property, plant and equipment);
(b) the impairment of assets; and
(c) the fair value measurement of assets acquired through business acquisitions.
AR66. The information may be presented by using the following table:
|
Types of internal carbon prices |
Volume at stake (tCO2eq) |
Prices applied (€/tCO2eq) |
Perimeter description |
|---|---|---|---|
|
CapEx shadow price |
|||
|
Research and Development (R&D) investment shadow price |
|||
|
Internal carbon fee or fund |
|||
|
Carbon prices for impairment testing |
|||
|
Etc. |