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Significant capacity change in the meaning of the Benchmarking Decision
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Legal definition of historical activity level for the purpose of cross-boundary heat flows
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Exceptions to the rule that heat is eligible for free allocation if it can be regarded as covered by the ETS and if it is not produced via electric boilers
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Full consolidation criteria according to EMIR
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Articles 1 and 2 of the Seventh Council Directive of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts (83/349/EEC)
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Clauses 5.3.1. – 5.3.4 of the Schedule 4 EU ETS System Schedule of the International Emissions Trading Master Agreement
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Hedge Accounting pursuant to International Accounting Standard 39 Financial Instruments: Recognition and Measurement
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EU ETS alternatives – possibilities offered by the UK opt-out scheme
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