The recording of emissions permits issued under cap-and-trade schemes is not fully described in the 2008 SNA and is therefore included in Annex 4 of the 2008 SNA (see Issue 28 of the Research Agenda).
The issue was considered by a Task Force established by the ISWGNA in 2009. The final report of the Task Force contains the summary of the discussion. Since the subsequent conclusions of the ISWGNA were considered to constitute an interpretation of the SNA, the AEG and the Statistical Commission were also consulted on the issue, in accordance with the update procedures of the SNA.
The outcome of the consultation on the treatment of payments for emissions permits issued under cap-and-trade schemes in the national accounts is presented in SNA News and Notes, No. 32/33 (March 2012).
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