Corresponding Adjustment

The accounting entry that prevents the same emission reduction being counted by two countries. When a country transfers an authorised mitigation outcome abroad, it adds the transferred amount back to its own emissions balance, while the acquiring country subtracts it from its balance.

Why it matters in the room

Corresponding adjustments are what make cooperation under Article 6 credible. Whether credits carry one, and who authorises it, decides whether a host country is giving up part of its own NDC achievement.