Module 8 of 9 · S3 · Verification, carbon price paid and the free allocation adjustment
1.One formula, three levers
Certificates = quantity × (SEE − SEFA − carbon price already paid per tonne), never below zero.
SEE is the specific embedded emissions; SEFA the specific embedded free allocation.
KEY All three levers work best with actual values. Verification applies only to actual values; the free allocation based on actual data needs your verified report; and the carbon price you actually paid can only be deducted with actual emissions.
Sources: REG Art 6(2)(c), 9(1), 9(4); REG-AMD recital 19; G4 §2.2.1 p.10; QA Q3.7 p.24.