CBAM · INDEPENDENT ERROR GUIDE

CBAM emission totals and units

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CBAM-EMISSION-SUM identifies an arithmetic inconsistency in the independent data worksheet. The fictional example supplies 12.5 tonnes CO2e of direct emissions and 2.5 of indirect emissions, but declares a total of 16. The expected sum is 15. The issue points to line 12, /p:CBAMData[1]/p:Good[1]/p:TotalEmissions[1], so an ERP team can locate the exported total rather than guessing which component changed.

Separate absolute amounts from intensities

The worksheet defines Quantity with unit TNE and all three emissions fields with unit TCO2E. These are independent worksheet labels, not official registry code assertions. DirectEmissions and IndirectEmissions here are absolute quantities. Never insert an intensity expressed per tonne into an absolute-emissions field just because both contain a decimal number. With mismatched units, the preflight reports CBAM-UNIT and leaves the total comparison unexecuted.

Correct the source calculation or export mapping, then run the sample again. The arithmetic uses integer decimal scaling with up to seven fractional digits, avoiding binary floating-point rounding for the addition. It does not estimate missing emissions, supply an official emission factor, apply sector methodology or assess whether indirect emissions belong in a legal declaration. Both components are required by this teaching data contract, independent of your eventual legal reporting obligations.

Historical QReport uses different fields

A historical goods entry contains produced measures and specific embedded emissions rather than the worksheet's absolute fields. The lite preflight can compare supplied procedure and production quantities with imported totals when the same explicit MeasurementUnit and complete components exist. It compares NetMass and SupplementaryUnits separately; it never adds kilograms to tonnes or converts supplementary units into mass. A missing component produces a skipped-check explanation rather than a zero.

Weighted historical aggregation is opt-in. Confirm which actual measurement code means tonnes net mass and which means tonnes CO2e per tonne after checking your own authorised package and codelists. With complete nonnegative direct and indirect intensities, the tool computes produced mass multiplied by their sum, rounds each installation contribution to seven decimal places and adds the contributions. The report calls this a computed aggregate. It is not a comparison against an official declared header total, and electricity-specific arithmetic is outside this scope.

Keep evidence and limits together

CSV and JSON exports retain the rule version, profile, scope, layer states, conditional checks and supplied-schema provenance. A consistent sum can still describe wrong measurements or an unsupported methodology. Independent arithmetic never verifies a production installation, certifies an emission figure or confirms registry acceptance. Use your existing verification and competent-authority processes for those questions.

The Commission archive documents the transitional material; the definitive regime source explains the annual system from 2026. Neither source makes this independent worksheet a filing format. Source review: 6 November 2026.

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