How much should you set aside for CBAM certificates? A report that separates the final from the estimated, states its logic, and shows how much actual data is driving the total down.
"Certified (final)": actual emissions backed by a valid certificate and a closed quarter. "EU default (worst case)": everything else. Your auditor will thank you.
The report captures the picture at a given date: full year or single quarter, as it stood then — not as it stands today.
For your Italian accountant or the parent company abroad. Same logic, two languages.
The report shows your actual-data coverage %: the more certificates you collect, the lower the provision. Supplier data collection stops being red tape and becomes a project with a measurable return.
Complete with a full-year projection, the CBAM factor applied, closed vs open quarters, total emissions and the number of declarations/lines included.
Every figure can be traced back: declaration → line → value used (default or actual, with the certificate and its validity at the date) → ETS price for the period (confirmed or estimate, stated) → CBAM factor. The report doesn't ask for trust: it shows its working.