Maturity and UK CBAM: Difference between pages

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1.  
''Environmental policy - emissions - regulation - UK.''


In relation to a financial instrument evidencing a debt obligation, the remaining time until the principal is repayable to the holder.
Abbreviation for proposals for a UK Carbon Border Adjustment Mechanism, similar to the proposed EU CBAM.




2.
:<span style="color:#4B0082">'''''Further complications'''''</span>


The remaining life of a derivative instrument, during which its value may continue to change.
:"According to the Chartered Institute of Taxation, carbon border tax can play an important part in delivering net zero, but urged the government to ensure any policy did not restrict international trade purely to benefit domestic producers. 'We actually need to incentivise low carbon-emitting production at home and abroad,' it said.


:KPMG said that while the initial proposed outline has similarities to the EU CBAM (which will impact UK exporters of [relevant EU] goods), the proposed UK CBAM would have a potentially significant impact on UK importers of UK covered goods. Businesses caught by both sets of rules could face further complications of having to comply with two similar, but distinct, regimes.


3.  
:It added that organisations that have been closely following the EU CBAM will already be familiar with the implications of a carbon border adjustment mechanism: higher operating costs, new compliance and reporting obligations and carbon accounting challenges."


'' Pensions.''
:''The Treasurer online - 17 May 2023.''


In relation to a Defined Benefit pension scheme, the ratio of the accrued liabilities relating to the deferred and actual pensioners to those relating to the active members.


== See also ==
* [[Brexit]]
* [[Carbon Border Adjustment Mechanism]]  (CBAM)
* [[Carbon credits]]
* [[Carbon footprint]]
* [[Carbon leakage]]
* [[Carbon-neutral]]
* [[Carbon tax]]
* [[Carbon Trust]]
* [[Corporate social responsibility]]
* [[Decarbonise]]
* [[Embedded carbon]]
* [[Emissions]]
* [[Environmental concerns]]
* [[Environmental profit and loss]]
* [[Footprint]]
* [[International Institute for Sustainable Development]]
* [[Policy]]
* [[Public policy]]
* [[Regime]]
* [[Regulation]]
* [[Renewables]]
* [[Streamlined Energy and Carbon Reporting]]
* [[World Trade Organization]] (WTO)


4.


Loosely, the same as any of: average effective maturity, average maturity, average nominal maturity or duration.
==Other resources==
*[https://www.treasurers.org/hub/treasurer-magazine/uk-considers-carbon-border-tax UK considers carbon border tax - The Treasurer online - 17 May 2023]
*[https://ec.europa.eu/taxation_customs/green-taxation-0/carbon-border-adjustment-mechanism_en Carbon Border Adjustment Mechanism - European Commission]
*[https://www.globalpolicywatch.com/2021/06/twelve-things-to-know-about-the-upcoming-eu-carbon-border-adjustment-mechanism/ The upcoming EU Carbon Border Adjustment Mechanism - Covington Global Policy Watch]
*[https://sdg.iisd.org/commentary/guest-articles/an-eu-carbon-border-adjustment-mechanism-can-it-make-global-trade-greener-while-respecting-wto-rules/ Can an EU CBAM make global trade greener while respecting WTO rules? - International Institute for Sustainable Development]


 
[[Category:Accounting,_tax_and_regulation]]
== See also ==
[[Category:The_business_context]]
* [[Average effective maturity]]
[[Category:Compliance_and_audit]]
* [[Average life]]
[[Category:Ethics]]
* [[Average maturity]]
[[Category:Identify_and_assess_risks]]
* [[Average nominal maturity]]
[[Category:Manage_risks]]
* [[Call money]]
[[Category:Risk_frameworks]]
* [[Callable bond]]
[[Category:Risk_reporting]]
* [[Derivative instrument]]
[[Category:Technology]]
* [[Duration]]
* [[Evergreen facility]]
* [[Forward exchange market]]
* [[Maturity transformation]]
* [[Member]]
* [[Mismatch]]
* [[Non-callable]]
* [[Puttable]]
* [[Short term]]
* [[Tenor]]
* [[Undated]]

Latest revision as of 07:58, 31 May 2023

Environmental policy - emissions - regulation - UK.

Abbreviation for proposals for a UK Carbon Border Adjustment Mechanism, similar to the proposed EU CBAM.


Further complications
"According to the Chartered Institute of Taxation, carbon border tax can play an important part in delivering net zero, but urged the government to ensure any policy did not restrict international trade purely to benefit domestic producers. 'We actually need to incentivise low carbon-emitting production at home and abroad,' it said.
KPMG said that while the initial proposed outline has similarities to the EU CBAM (which will impact UK exporters of [relevant EU] goods), the proposed UK CBAM would have a potentially significant impact on UK importers of UK covered goods. Businesses caught by both sets of rules could face further complications of having to comply with two similar, but distinct, regimes.
It added that organisations that have been closely following the EU CBAM will already be familiar with the implications of a carbon border adjustment mechanism: higher operating costs, new compliance and reporting obligations and carbon accounting challenges."
The Treasurer online - 17 May 2023.


See also


Other resources