id	sid	tid	token	lemma	pos
fbem-24779	1	1	frontiers	frontier	NOUN
fbem-24779	1	2	in	in	ADP
fbem-24779	1	3	business	business	NOUN
fbem-24779	1	4	,	,	PUNCT
fbem-24779	1	5	economics	economic	NOUN
fbem-24779	1	6	and	and	CCONJ
fbem-24779	1	7	management	management	NOUN
fbem-24779	1	8	issn	issn	PROPN
fbem-24779	1	9	:	:	PUNCT
fbem-24779	1	10	2766	2766	NUM
fbem-24779	1	11	-	-	PUNCT
fbem-24779	1	12	824x	824x	NUM
fbem-24779	1	13	|	|	ADJ
fbem-24779	1	14	vol	vol	NOUN
fbem-24779	1	15	.	.	PUNCT
fbem-24779	2	1	16	16	NUM
fbem-24779	2	2	,	,	PUNCT
fbem-24779	2	3	no	no	INTJ
fbem-24779	2	4	.	.	NOUN
fbem-24779	2	5	1	1	NUM
fbem-24779	2	6	,	,	PUNCT
fbem-24779	2	7	2024	2024	NUM
fbem-24779	2	8	376	376	NUM
fbem-24779	2	9	research	research	NOUN
fbem-24779	2	10	on	on	ADP
fbem-24779	2	11	carbon	carbon	NOUN
fbem-24779	2	12	emission	emission	NOUN
fbem-24779	2	13	right	right	ADJ
fbem-24779	2	14	accounting	accounting	NOUN
fbem-24779	2	15	issues	issue	NOUN
fbem-24779	2	16	and	and	CCONJ
fbem-24779	2	17	countermeasures	countermeasure	NOUN
fbem-24779	2	18	lin	lin	PROPN
fbem-24779	2	19	wen	wen	PROPN
fbem-24779	2	20	1	1	NUM
fbem-24779	2	21	,	,	PUNCT
fbem-24779	2	22	huan	huan	PROPN
fbem-24779	2	23	huang	huang	PROPN
fbem-24779	2	24	2	2	PROPN
fbem-24779	2	25	1	1	NUM
fbem-24779	2	26	sichuan	sichuan	PROPN
fbem-24779	2	27	university	university	PROPN
fbem-24779	2	28	of	of	ADP
fbem-24779	2	29	science	science	PROPN
fbem-24779	2	30	&	&	CCONJ
fbem-24779	2	31	engineering	engineering	PROPN
fbem-24779	2	32	,	,	PUNCT
fbem-24779	2	33	china	china	PROPN
fbem-24779	2	34	2	2	NUM
fbem-24779	2	35	chengdu	chengdu	PROPN
fbem-24779	2	36	university	university	PROPN
fbem-24779	2	37	of	of	ADP
fbem-24779	2	38	technology	technology	PROPN
fbem-24779	2	39	,	,	PUNCT
fbem-24779	2	40	china	china	PROPN
fbem-24779	2	41	abstract	abstract	NOUN
fbem-24779	2	42	:	:	PUNCT
fbem-24779	2	43	against	against	ADP
fbem-24779	2	44	the	the	DET
fbem-24779	2	45	backdrop	backdrop	NOUN
fbem-24779	2	46	of	of	ADP
fbem-24779	2	47	global	global	ADJ
fbem-24779	2	48	climate	climate	NOUN
fbem-24779	2	49	change	change	NOUN
fbem-24779	2	50	,	,	PUNCT
fbem-24779	2	51	china	china	PROPN
fbem-24779	2	52	is	be	AUX
fbem-24779	2	53	actively	actively	ADV
fbem-24779	2	54	promoting	promote	VERB
fbem-24779	2	55	the	the	DET
fbem-24779	2	56	construction	construction	NOUN
fbem-24779	2	57	of	of	ADP
fbem-24779	2	58	an	an	DET
fbem-24779	2	59	ecological	ecological	ADJ
fbem-24779	2	60	civilization	civilization	NOUN
fbem-24779	2	61	and	and	CCONJ
fbem-24779	2	62	green	green	ADJ
fbem-24779	2	63	and	and	CCONJ
fbem-24779	2	64	low	low	ADJ
fbem-24779	2	65	-	-	PUNCT
fbem-24779	2	66	carbon	carbon	NOUN
fbem-24779	2	67	development	development	NOUN
fbem-24779	2	68	,	,	PUNCT
fbem-24779	2	69	and	and	CCONJ
fbem-24779	2	70	the	the	DET
fbem-24779	2	71	accounting	accounting	NOUN
fbem-24779	2	72	treatment	treatment	NOUN
fbem-24779	2	73	of	of	ADP
fbem-24779	2	74	carbon	carbon	NOUN
fbem-24779	2	75	emissions	emission	NOUN
fbem-24779	2	76	trading	trading	NOUN
fbem-24779	2	77	,	,	PUNCT
fbem-24779	2	78	as	as	ADP
fbem-24779	2	79	one	one	NUM
fbem-24779	2	80	of	of	ADP
fbem-24779	2	81	the	the	DET
fbem-24779	2	82	important	important	ADJ
fbem-24779	2	83	market	market	NOUN
fbem-24779	2	84	mechanisms	mechanism	NOUN
fbem-24779	2	85	to	to	PART
fbem-24779	2	86	achieve	achieve	VERB
fbem-24779	2	87	this	this	DET
fbem-24779	2	88	goal	goal	NOUN
fbem-24779	2	89	,	,	PUNCT
fbem-24779	2	90	has	have	AUX
fbem-24779	2	91	become	become	VERB
fbem-24779	2	92	increasingly	increasingly	ADV
fbem-24779	2	93	prominent	prominent	ADJ
fbem-24779	2	94	.	.	PUNCT
fbem-24779	3	1	although	although	SCONJ
fbem-24779	3	2	china	china	PROPN
fbem-24779	3	3	has	have	AUX
fbem-24779	3	4	issued	issue	VERB
fbem-24779	3	5	a	a	DET
fbem-24779	3	6	number	number	NOUN
fbem-24779	3	7	of	of	ADP
fbem-24779	3	8	accounting	accounting	NOUN
fbem-24779	3	9	guidance	guidance	NOUN
fbem-24779	3	10	documents	document	NOUN
fbem-24779	3	11	on	on	ADP
fbem-24779	3	12	carbon	carbon	NOUN
fbem-24779	3	13	emission	emission	NOUN
fbem-24779	3	14	rights	right	NOUN
fbem-24779	3	15	trading	trading	NOUN
fbem-24779	3	16	,	,	PUNCT
fbem-24779	3	17	there	there	PRON
fbem-24779	3	18	are	be	VERB
fbem-24779	3	19	still	still	ADV
fbem-24779	3	20	a	a	DET
fbem-24779	3	21	number	number	NOUN
fbem-24779	3	22	of	of	ADP
fbem-24779	3	23	challenges	challenge	NOUN
fbem-24779	3	24	and	and	CCONJ
fbem-24779	3	25	shortcomings	shortcoming	NOUN
fbem-24779	3	26	,	,	PUNCT
fbem-24779	3	27	which	which	PRON
fbem-24779	3	28	limit	limit	VERB
fbem-24779	3	29	the	the	DET
fbem-24779	3	30	accuracy	accuracy	NOUN
fbem-24779	3	31	and	and	CCONJ
fbem-24779	3	32	comparability	comparability	NOUN
fbem-24779	3	33	of	of	ADP
fbem-24779	3	34	accounting	accounting	NOUN
fbem-24779	3	35	information	information	NOUN
fbem-24779	3	36	and	and	CCONJ
fbem-24779	3	37	affect	affect	VERB
fbem-24779	3	38	market	market	NOUN
fbem-24779	3	39	participants	participant	NOUN
fbem-24779	3	40	'	'	PART
fbem-24779	3	41	perception	perception	NOUN
fbem-24779	3	42	of	of	ADP
fbem-24779	3	43	the	the	DET
fbem-24779	3	44	value	value	NOUN
fbem-24779	3	45	of	of	ADP
fbem-24779	3	46	carbon	carbon	NOUN
fbem-24779	3	47	emission	emission	NOUN
fbem-24779	3	48	rights	right	NOUN
fbem-24779	3	49	.	.	PUNCT
fbem-24779	4	1	this	this	DET
fbem-24779	4	2	paper	paper	NOUN
fbem-24779	4	3	firstly	firstly	ADV
fbem-24779	4	4	outlines	outline	VERB
fbem-24779	4	5	the	the	DET
fbem-24779	4	6	international	international	ADJ
fbem-24779	4	7	accounting	accounting	NOUN
fbem-24779	4	8	confirmation	confirmation	NOUN
fbem-24779	4	9	and	and	CCONJ
fbem-24779	4	10	measurement	measurement	NOUN
fbem-24779	4	11	methods	method	NOUN
fbem-24779	4	12	for	for	ADP
fbem-24779	4	13	carbon	carbon	NOUN
fbem-24779	4	14	emission	emission	NOUN
fbem-24779	4	15	rights	right	NOUN
fbem-24779	4	16	allowances	allowance	NOUN
fbem-24779	4	17	,	,	PUNCT
fbem-24779	4	18	and	and	CCONJ
fbem-24779	4	19	comparatively	comparatively	ADV
fbem-24779	4	20	analyzes	analyze	VERB
fbem-24779	4	21	china	china	PROPN
fbem-24779	4	22	's	's	PART
fbem-24779	4	23	current	current	ADJ
fbem-24779	4	24	relevant	relevant	ADJ
fbem-24779	4	25	regulations	regulation	NOUN
fbem-24779	4	26	,	,	PUNCT
fbem-24779	4	27	pointing	point	VERB
fbem-24779	4	28	out	out	ADP
fbem-24779	4	29	the	the	DET
fbem-24779	4	30	controversial	controversial	ADJ
fbem-24779	4	31	points	point	NOUN
fbem-24779	4	32	and	and	CCONJ
fbem-24779	4	33	deficiencies	deficiency	NOUN
fbem-24779	4	34	therein	therein	ADV
fbem-24779	4	35	.	.	PUNCT
fbem-24779	5	1	in	in	ADP
fbem-24779	5	2	response	response	NOUN
fbem-24779	5	3	to	to	ADP
fbem-24779	5	4	the	the	DET
fbem-24779	5	5	above	above	ADJ
fbem-24779	5	6	problems	problem	NOUN
fbem-24779	5	7	,	,	PUNCT
fbem-24779	5	8	this	this	DET
fbem-24779	5	9	paper	paper	NOUN
fbem-24779	5	10	puts	put	VERB
fbem-24779	5	11	forward	forward	ADV
fbem-24779	5	12	specific	specific	ADJ
fbem-24779	5	13	suggestions	suggestion	NOUN
fbem-24779	5	14	for	for	ADP
fbem-24779	5	15	improvement	improvement	NOUN
fbem-24779	5	16	in	in	ADP
fbem-24779	5	17	the	the	DET
fbem-24779	5	18	expectation	expectation	NOUN
fbem-24779	5	19	that	that	SCONJ
fbem-24779	5	20	,	,	PUNCT
fbem-24779	5	21	to	to	PART
fbem-24779	5	22	help	help	VERB
fbem-24779	5	23	the	the	DET
fbem-24779	5	24	development	development	NOUN
fbem-24779	5	25	of	of	ADP
fbem-24779	5	26	china	china	PROPN
fbem-24779	5	27	's	's	PART
fbem-24779	5	28	carbon	carbon	NOUN
fbem-24779	5	29	emission	emission	NOUN
fbem-24779	5	30	right	right	ADJ
fbem-24779	5	31	trading	trading	NOUN
fbem-24779	5	32	accounting	accounting	NOUN
fbem-24779	5	33	system	system	NOUN
fbem-24779	5	34	,	,	PUNCT
fbem-24779	5	35	to	to	PART
fbem-24779	5	36	improve	improve	VERB
fbem-24779	5	37	the	the	DET
fbem-24779	5	38	quality	quality	NOUN
fbem-24779	5	39	of	of	ADP
fbem-24779	5	40	china	china	PROPN
fbem-24779	5	41	's	's	PART
fbem-24779	5	42	carbon	carbon	NOUN
fbem-24779	5	43	emission	emission	NOUN
fbem-24779	5	44	right	right	ADJ
fbem-24779	5	45	trading	trading	NOUN
fbem-24779	5	46	accounting	accounting	NOUN
fbem-24779	5	47	system	system	NOUN
fbem-24779	5	48	,	,	PUNCT
fbem-24779	5	49	to	to	PART
fbem-24779	5	50	promote	promote	VERB
fbem-24779	5	51	the	the	DET
fbem-24779	5	52	healthy	healthy	ADJ
fbem-24779	5	53	development	development	NOUN
fbem-24779	5	54	of	of	ADP
fbem-24779	5	55	the	the	DET
fbem-24779	5	56	entire	entire	ADJ
fbem-24779	5	57	carbon	carbon	NOUN
fbem-24779	5	58	market	market	NOUN
fbem-24779	5	59	,	,	PUNCT
fbem-24779	5	60	and	and	CCONJ
fbem-24779	5	61	to	to	PART
fbem-24779	5	62	provide	provide	VERB
fbem-24779	5	63	a	a	DET
fbem-24779	5	64	solid	solid	ADJ
fbem-24779	5	65	accounting	accounting	NOUN
fbem-24779	5	66	foundation	foundation	NOUN
fbem-24779	5	67	for	for	ADP
fbem-24779	5	68	the	the	DET
fbem-24779	5	69	realization	realization	NOUN
fbem-24779	5	70	of	of	ADP
fbem-24779	5	71	china	china	PROPN
fbem-24779	5	72	's	's	PART
fbem-24779	5	73	carbon	carbon	NOUN
fbem-24779	5	74	neutrality	neutrality	NOUN
fbem-24779	5	75	goal	goal	NOUN
fbem-24779	5	76	.	.	PUNCT
fbem-24779	6	1	keywords	keyword	NOUN
fbem-24779	6	2	:	:	PUNCT
fbem-24779	6	3	carbon	carbon	NOUN
fbem-24779	6	4	emissions	emission	NOUN
fbem-24779	6	5	trading	trading	NOUN
fbem-24779	6	6	,	,	PUNCT
fbem-24779	6	7	accounting	accounting	NOUN
fbem-24779	6	8	confirmation	confirmation	NOUN
fbem-24779	6	9	,	,	PUNCT
fbem-24779	6	10	accounting	accounting	NOUN
fbem-24779	6	11	measurement	measurement	NOUN
fbem-24779	6	12	.	.	PUNCT
fbem-24779	7	1	1	1	X
fbem-24779	7	2	.	.	X
fbem-24779	7	3	introduction	introduction	NOUN
fbem-24779	7	4	the	the	DET
fbem-24779	7	5	concept	concept	NOUN
fbem-24779	7	6	of	of	ADP
fbem-24779	7	7	carbon	carbon	NOUN
fbem-24779	7	8	emissions	emission	NOUN
fbem-24779	7	9	trading	trading	NOUN
fbem-24779	7	10	dates	date	VERB
fbem-24779	7	11	back	back	ADV
fbem-24779	7	12	to	to	ADP
fbem-24779	7	13	1968	1968	NUM
fbem-24779	7	14	,	,	PUNCT
fbem-24779	7	15	when	when	SCONJ
fbem-24779	7	16	american	american	ADJ
fbem-24779	7	17	economist	economist	NOUN
fbem-24779	7	18	dale	dale	PROPN
fbem-24779	7	19	w.	w.	PROPN
fbem-24779	7	20	north	north	PROPN
fbem-24779	7	21	(	(	PUNCT
fbem-24779	7	22	sometimes	sometimes	ADV
fbem-24779	7	23	incorrectly	incorrectly	ADV
fbem-24779	7	24	referred	refer	VERB
fbem-24779	7	25	to	to	ADP
fbem-24779	7	26	as	as	ADP
fbem-24779	7	27	dales	dale	NOUN
fbem-24779	7	28	)	)	PUNCT
fbem-24779	7	29	first	first	ADV
fbem-24779	7	30	introduced	introduce	VERB
fbem-24779	7	31	the	the	DET
fbem-24779	7	32	concept	concept	NOUN
fbem-24779	7	33	of	of	ADP
fbem-24779	7	34	"	"	PUNCT
fbem-24779	7	35	emissions	emission	NOUN
fbem-24779	7	36	trading	trading	NOUN
fbem-24779	7	37	"	"	PUNCT
fbem-24779	7	38	.	.	PUNCT
fbem-24779	8	1	the	the	DET
fbem-24779	8	2	concept	concept	NOUN
fbem-24779	8	3	centers	center	VERB
fbem-24779	8	4	on	on	ADP
fbem-24779	8	5	creating	create	VERB
fbem-24779	8	6	a	a	DET
fbem-24779	8	7	legal	legal	ADJ
fbem-24779	8	8	right	right	NOUN
fbem-24779	8	9	to	to	PART
fbem-24779	8	10	emit	emit	VERB
fbem-24779	8	11	pollutants	pollutant	NOUN
fbem-24779	8	12	and	and	CCONJ
fbem-24779	8	13	allowing	allow	VERB
fbem-24779	8	14	these	these	DET
fbem-24779	8	15	rights	right	NOUN
fbem-24779	8	16	to	to	PART
fbem-24779	8	17	be	be	AUX
fbem-24779	8	18	bought	buy	VERB
fbem-24779	8	19	and	and	CCONJ
fbem-24779	8	20	sold	sell	VERB
fbem-24779	8	21	in	in	ADP
fbem-24779	8	22	the	the	DET
fbem-24779	8	23	marketplace	marketplace	NOUN
fbem-24779	8	24	.	.	PUNCT
fbem-24779	9	1	1997	1997	NUM
fbem-24779	9	2	saw	see	VERB
fbem-24779	9	3	the	the	DET
fbem-24779	9	4	adoption	adoption	NOUN
fbem-24779	9	5	of	of	ADP
fbem-24779	9	6	the	the	DET
fbem-24779	9	7	kyoto	kyoto	PROPN
fbem-24779	9	8	protocol	protocol	NOUN
fbem-24779	9	9	at	at	ADP
fbem-24779	9	10	the	the	DET
fbem-24779	9	11	third	third	ADJ
fbem-24779	9	12	conference	conference	NOUN
fbem-24779	9	13	of	of	ADP
fbem-24779	9	14	the	the	DET
fbem-24779	9	15	parties	party	NOUN
fbem-24779	9	16	(	(	PUNCT
fbem-24779	9	17	cop3	cop3	NOUN
fbem-24779	9	18	)	)	PUNCT
fbem-24779	9	19	in	in	ADP
fbem-24779	9	20	kyoto	kyoto	PROPN
fbem-24779	9	21	,	,	PUNCT
fbem-24779	9	22	japan	japan	PROPN
fbem-24779	9	23	,	,	PUNCT
fbem-24779	9	24	which	which	PRON
fbem-24779	9	25	was	be	AUX
fbem-24779	9	26	the	the	DET
fbem-24779	9	27	first	first	ADJ
fbem-24779	9	28	time	time	NOUN
fbem-24779	9	29	that	that	PRON
fbem-24779	9	30	greenhouse	greenhouse	NOUN
fbem-24779	9	31	gas	gas	NOUN
fbem-24779	9	32	emissions	emission	NOUN
fbem-24779	9	33	were	be	AUX
fbem-24779	9	34	limited	limit	VERB
fbem-24779	9	35	in	in	ADP
fbem-24779	9	36	the	the	DET
fbem-24779	9	37	form	form	NOUN
fbem-24779	9	38	of	of	ADP
fbem-24779	9	39	international	international	ADJ
fbem-24779	9	40	regulations	regulation	NOUN
fbem-24779	9	41	.	.	PUNCT
fbem-24779	10	1	limits	limit	NOUN
fbem-24779	10	2	in	in	ADP
fbem-24779	10	3	the	the	DET
fbem-24779	10	4	form	form	NOUN
fbem-24779	10	5	of	of	ADP
fbem-24779	10	6	international	international	ADJ
fbem-24779	10	7	regulations	regulation	NOUN
fbem-24779	10	8	.	.	PUNCT
fbem-24779	11	1	subsequently	subsequently	ADV
fbem-24779	11	2	,	,	PUNCT
fbem-24779	11	3	on	on	ADP
fbem-24779	11	4	december	december	PROPN
fbem-24779	11	5	12	12	NUM
fbem-24779	11	6	,	,	PUNCT
fbem-24779	11	7	2015	2015	NUM
fbem-24779	11	8	,	,	PUNCT
fbem-24779	11	9	the	the	DET
fbem-24779	11	10	21st	21st	ADJ
fbem-24779	11	11	united	united	PROPN
fbem-24779	11	12	nations	nations	PROPN
fbem-24779	11	13	climate	climate	NOUN
fbem-24779	11	14	change	change	NOUN
fbem-24779	11	15	conference	conference	NOUN
fbem-24779	11	16	(	(	PUNCT
fbem-24779	11	17	cop21	cop21	PROPN
fbem-24779	11	18	)	)	PUNCT
fbem-24779	11	19	adopted	adopt	VERB
fbem-24779	11	20	the	the	DET
fbem-24779	11	21	paris	paris	PROPN
fbem-24779	11	22	agreement	agreement	NOUN
fbem-24779	11	23	,	,	PUNCT
fbem-24779	11	24	signed	sign	VERB
fbem-24779	11	25	by	by	ADP
fbem-24779	11	26	178	178	NUM
fbem-24779	11	27	parties	party	NOUN
fbem-24779	11	28	worldwide	worldwide	ADV
fbem-24779	11	29	,	,	PUNCT
fbem-24779	11	30	which	which	PRON
fbem-24779	11	31	is	be	AUX
fbem-24779	11	32	intended	intend	VERB
fbem-24779	11	33	to	to	PART
fbem-24779	11	34	serve	serve	VERB
fbem-24779	11	35	as	as	ADP
fbem-24779	11	36	a	a	DET
fbem-24779	11	37	unifying	unifying	ADJ
fbem-24779	11	38	framework	framework	NOUN
fbem-24779	11	39	for	for	ADP
fbem-24779	11	40	post-2020	post-2020	ADP
fbem-24779	11	41	global	global	ADJ
fbem-24779	11	42	action	action	NOUN
fbem-24779	11	43	on	on	ADP
fbem-24779	11	44	climate	climate	NOUN
fbem-24779	11	45	change	change	NOUN
fbem-24779	11	46	.	.	PUNCT
fbem-24779	12	1	the	the	DET
fbem-24779	12	2	adoption	adoption	NOUN
fbem-24779	12	3	of	of	ADP
fbem-24779	12	4	treaties	treaty	NOUN
fbem-24779	12	5	such	such	ADJ
fbem-24779	12	6	as	as	ADP
fbem-24779	12	7	the	the	DET
fbem-24779	12	8	kyoto	kyoto	PROPN
fbem-24779	12	9	protocol	protocol	PROPN
fbem-24779	12	10	and	and	CCONJ
fbem-24779	12	11	the	the	DET
fbem-24779	12	12	paris	paris	PROPN
fbem-24779	12	13	agreement	agreement	NOUN
fbem-24779	12	14	signaled	signal	VERB
fbem-24779	12	15	the	the	DET
fbem-24779	12	16	international	international	ADJ
fbem-24779	12	17	community	community	NOUN
fbem-24779	12	18	's	's	PART
fbem-24779	12	19	growing	grow	VERB
fbem-24779	12	20	concern	concern	NOUN
fbem-24779	12	21	over	over	ADP
fbem-24779	12	22	global	global	ADJ
fbem-24779	12	23	warming	warming	NOUN
fbem-24779	12	24	,	,	PUNCT
fbem-24779	12	25	and	and	CCONJ
fbem-24779	12	26	these	these	DET
fbem-24779	12	27	agreements	agreement	NOUN
fbem-24779	12	28	aim	aim	VERB
fbem-24779	12	29	to	to	PART
fbem-24779	12	30	encourage	encourage	VERB
fbem-24779	12	31	countries	country	NOUN
fbem-24779	12	32	to	to	PART
fbem-24779	12	33	take	take	VERB
fbem-24779	12	34	action	action	NOUN
fbem-24779	12	35	in	in	ADP
fbem-24779	12	36	accordance	accordance	NOUN
fbem-24779	12	37	with	with	ADP
fbem-24779	12	38	their	their	PRON
fbem-24779	12	39	capabilities	capability	NOUN
fbem-24779	12	40	to	to	PART
fbem-24779	12	41	reduce	reduce	VERB
fbem-24779	12	42	greenhouse	greenhouse	NOUN
fbem-24779	12	43	gas	gas	NOUN
fbem-24779	12	44	emissions	emission	NOUN
fbem-24779	12	45	and	and	CCONJ
fbem-24779	12	46	adapt	adapt	VERB
fbem-24779	12	47	to	to	ADP
fbem-24779	12	48	the	the	DET
fbem-24779	12	49	impacts	impact	NOUN
fbem-24779	12	50	of	of	ADP
fbem-24779	12	51	climate	climate	NOUN
fbem-24779	12	52	change	change	NOUN
fbem-24779	12	53	through	through	ADP
fbem-24779	12	54	the	the	DET
fbem-24779	12	55	principle	principle	NOUN
fbem-24779	12	56	of	of	ADP
fbem-24779	12	57	common	common	ADJ
fbem-24779	12	58	but	but	CCONJ
fbem-24779	12	59	differentiated	differentiated	ADJ
fbem-24779	12	60	responsibilities	responsibility	NOUN
fbem-24779	12	61	.	.	PUNCT
fbem-24779	13	1	climate	climate	NOUN
fbem-24779	13	2	change	change	NOUN
fbem-24779	13	3	was	be	AUX
fbem-24779	13	4	a	a	DET
fbem-24779	13	5	global	global	ADJ
fbem-24779	13	6	challenge	challenge	NOUN
fbem-24779	13	7	that	that	PRON
fbem-24779	13	8	transcended	transcend	VERB
fbem-24779	13	9	national	national	ADJ
fbem-24779	13	10	borders	border	NOUN
fbem-24779	13	11	and	and	CCONJ
fbem-24779	13	12	required	required	ADJ
fbem-24779	13	13	coordination	coordination	NOUN
fbem-24779	13	14	and	and	CCONJ
fbem-24779	13	15	international	international	ADJ
fbem-24779	13	16	cooperation	cooperation	NOUN
fbem-24779	13	17	at	at	ADP
fbem-24779	13	18	all	all	DET
fbem-24779	13	19	levels	level	NOUN
fbem-24779	13	20	in	in	ADP
fbem-24779	13	21	order	order	NOUN
fbem-24779	13	22	to	to	PART
fbem-24779	13	23	help	help	VERB
fbem-24779	13	24	countries	country	NOUN
fbem-24779	13	25	transition	transition	VERB
fbem-24779	13	26	to	to	ADP
fbem-24779	13	27	a	a	DET
fbem-24779	13	28	low	low	ADJ
fbem-24779	13	29	-	-	PUNCT
fbem-24779	13	30	carbon	carbon	NOUN
fbem-24779	13	31	economy	economy	NOUN
fbem-24779	13	32	.	.	PUNCT
fbem-24779	14	1	2	2	X
fbem-24779	14	2	.	.	X
fbem-24779	14	3	overview	overview	NOUN
fbem-24779	14	4	of	of	ADP
fbem-24779	14	5	domestic	domestic	ADJ
fbem-24779	14	6	and	and	CCONJ
fbem-24779	14	7	international	international	ADJ
fbem-24779	14	8	accounting	accounting	NOUN
fbem-24779	14	9	standards	standard	NOUN
fbem-24779	14	10	for	for	ADP
fbem-24779	14	11	carbon	carbon	NOUN
fbem-24779	14	12	emissions	emission	NOUN
fbem-24779	14	13	trading	trade	VERB
fbem-24779	14	14	2.1	2.1	NUM
fbem-24779	14	15	.	.	PUNCT
fbem-24779	15	1	foreign	foreign	ADJ
fbem-24779	15	2	accounting	accounting	NOUN
fbem-24779	15	3	standards	standard	NOUN
fbem-24779	15	4	for	for	ADP
fbem-24779	15	5	carbon	carbon	NOUN
fbem-24779	15	6	credits	credit	NOUN
fbem-24779	15	7	europe	europe	PROPN
fbem-24779	15	8	was	be	AUX
fbem-24779	15	9	the	the	DET
fbem-24779	15	10	first	first	ADJ
fbem-24779	15	11	region	region	NOUN
fbem-24779	15	12	to	to	PART
fbem-24779	15	13	establish	establish	VERB
fbem-24779	15	14	a	a	DET
fbem-24779	15	15	carbon	carbon	NOUN
fbem-24779	15	16	emissions	emission	NOUN
fbem-24779	15	17	trading	trading	NOUN
fbem-24779	15	18	system	system	NOUN
fbem-24779	15	19	and	and	CCONJ
fbem-24779	15	20	is	be	AUX
fbem-24779	15	21	the	the	DET
fbem-24779	15	22	largest	large	ADJ
fbem-24779	15	23	carbon	carbon	NOUN
fbem-24779	15	24	emissions	emission	NOUN
fbem-24779	15	25	trading	trading	NOUN
fbem-24779	15	26	market	market	NOUN
fbem-24779	15	27	in	in	ADP
fbem-24779	15	28	the	the	DET
fbem-24779	15	29	world	world	NOUN
fbem-24779	15	30	,	,	PUNCT
fbem-24779	15	31	with	with	SCONJ
fbem-24779	15	32	the	the	DET
fbem-24779	15	33	majority	majority	NOUN
fbem-24779	15	34	of	of	ADP
fbem-24779	15	35	companies	company	NOUN
fbem-24779	15	36	included	include	VERB
fbem-24779	15	37	in	in	ADP
fbem-24779	15	38	the	the	DET
fbem-24779	15	39	system	system	NOUN
fbem-24779	15	40	,	,	PUNCT
fbem-24779	15	41	contributing	contribute	VERB
fbem-24779	15	42	significantly	significantly	ADV
fbem-24779	15	43	to	to	ADP
fbem-24779	15	44	the	the	DET
fbem-24779	15	45	global	global	ADJ
fbem-24779	15	46	reduction	reduction	NOUN
fbem-24779	15	47	of	of	ADP
fbem-24779	15	48	carbon	carbon	NOUN
fbem-24779	15	49	emissions	emission	NOUN
fbem-24779	15	50	.	.	PUNCT
fbem-24779	16	1	currently	currently	ADV
fbem-24779	16	2	,	,	PUNCT
fbem-24779	16	3	carbon	carbon	NOUN
fbem-24779	16	4	emission	emission	NOUN
fbem-24779	16	5	rights	right	NOUN
fbem-24779	16	6	are	be	AUX
fbem-24779	16	7	a	a	DET
fbem-24779	16	8	commonly	commonly	ADV
fbem-24779	16	9	traded	trade	VERB
fbem-24779	16	10	commodity	commodity	NOUN
fbem-24779	16	11	in	in	ADP
fbem-24779	16	12	europe	europe	PROPN
fbem-24779	16	13	,	,	PUNCT
fbem-24779	16	14	and	and	CCONJ
fbem-24779	16	15	in	in	ADP
fbem-24779	16	16	december	december	PROPN
fbem-24779	16	17	2004	2004	NUM
fbem-24779	16	18	,	,	PUNCT
fbem-24779	16	19	the	the	DET
fbem-24779	16	20	international	international	ADJ
fbem-24779	16	21	accounting	accounting	NOUN
fbem-24779	16	22	standards	standard	NOUN
fbem-24779	16	23	board	board	NOUN
fbem-24779	16	24	(	(	PUNCT
fbem-24779	16	25	iasb	iasb	PROPN
fbem-24779	16	26	)	)	PUNCT
fbem-24779	16	27	published	publish	VERB
fbem-24779	16	28	ifric	ifric	ADJ
fbem-24779	16	29	3	3	NUM
fbem-24779	16	30	:	:	PUNCT
fbem-24779	16	31	emission	emission	NOUN
fbem-24779	16	32	rights	right	NOUN
fbem-24779	16	33	,	,	PUNCT
fbem-24779	16	34	in	in	ADP
fbem-24779	16	35	which	which	PRON
fbem-24779	16	36	companies	company	NOUN
fbem-24779	16	37	are	be	AUX
fbem-24779	16	38	able	able	ADJ
fbem-24779	16	39	to	to	PART
fbem-24779	16	40	acquire	acquire	VERB
fbem-24779	16	41	government	government	NOUN
fbem-24779	16	42	-	-	PUNCT
fbem-24779	16	43	issued	issue	VERB
fbem-24779	16	44	emission	emission	NOUN
fbem-24779	16	45	permits	permit	NOUN
fbem-24779	16	46	(	(	PUNCT
fbem-24779	16	47	i.e.	i.e.	X
fbem-24779	16	48	emission	emission	NOUN
fbem-24779	16	49	rights	right	NOUN
fbem-24779	16	50	)	)	PUNCT
fbem-24779	16	51	for	for	ADP
fbem-24779	16	52	free	free	ADJ
fbem-24779	16	53	or	or	CCONJ
fbem-24779	16	54	for	for	ADP
fbem-24779	16	55	a	a	DET
fbem-24779	16	56	fee	fee	NOUN
fbem-24779	16	57	.	.	PUNCT
fbem-24779	17	1	in	in	ADP
fbem-24779	17	2	terms	term	NOUN
fbem-24779	17	3	of	of	ADP
fbem-24779	17	4	accounting	accounting	NOUN
fbem-24779	17	5	confirmation	confirmation	NOUN
fbem-24779	17	6	,	,	PUNCT
fbem-24779	17	7	emission	emission	NOUN
fbem-24779	17	8	rights	right	NOUN
fbem-24779	17	9	acquired	acquire	VERB
fbem-24779	17	10	through	through	ADP
fbem-24779	17	11	purchase	purchase	NOUN
fbem-24779	17	12	are	be	AUX
fbem-24779	17	13	recognized	recognize	VERB
fbem-24779	17	14	as	as	ADP
fbem-24779	17	15	an	an	DET
fbem-24779	17	16	intangible	intangible	ADJ
fbem-24779	17	17	,	,	PUNCT
fbem-24779	17	18	while	while	SCONJ
fbem-24779	17	19	emission	emission	NOUN
fbem-24779	17	20	rights	right	NOUN
fbem-24779	17	21	issued	issue	VERB
fbem-24779	17	22	free	free	ADJ
fbem-24779	17	23	of	of	ADP
fbem-24779	17	24	charge	charge	NOUN
fbem-24779	17	25	by	by	ADP
fbem-24779	17	26	the	the	DET
fbem-24779	17	27	government	government	NOUN
fbem-24779	17	28	are	be	AUX
fbem-24779	17	29	accounted	account	VERB
fbem-24779	17	30	for	for	ADP
fbem-24779	17	31	as	as	ADP
fbem-24779	17	32	a	a	DET
fbem-24779	17	33	government	government	NOUN
fbem-24779	17	34	subsidy	subsidy	NOUN
fbem-24779	17	35	.	.	PUNCT
fbem-24779	18	1	at	at	ADP
fbem-24779	18	2	the	the	DET
fbem-24779	18	3	same	same	ADJ
fbem-24779	18	4	time	time	NOUN
fbem-24779	18	5	,	,	PUNCT
fbem-24779	18	6	a	a	DET
fbem-24779	18	7	liability	liability	NOUN
fbem-24779	18	8	or	or	CCONJ
fbem-24779	18	9	expense	expense	NOUN
fbem-24779	18	10	is	be	AUX
fbem-24779	18	11	recognized	recognize	VERB
fbem-24779	18	12	when	when	SCONJ
fbem-24779	18	13	the	the	DET
fbem-24779	18	14	enterprise	enterprise	NOUN
fbem-24779	18	15	actually	actually	ADV
fbem-24779	18	16	emits	emit	VERB
fbem-24779	18	17	.	.	PUNCT
fbem-24779	19	1	in	in	ADP
fbem-24779	19	2	terms	term	NOUN
fbem-24779	19	3	of	of	ADP
fbem-24779	19	4	accounting	accounting	NOUN
fbem-24779	19	5	measurement	measurement	NOUN
fbem-24779	19	6	,	,	PUNCT
fbem-24779	19	7	the	the	DET
fbem-24779	19	8	initial	initial	ADJ
fbem-24779	19	9	measurement	measurement	NOUN
fbem-24779	19	10	of	of	ADP
fbem-24779	19	11	emission	emission	NOUN
fbem-24779	19	12	rights	right	NOUN
fbem-24779	19	13	is	be	AUX
fbem-24779	19	14	recorded	record	VERB
fbem-24779	19	15	at	at	ADP
fbem-24779	19	16	fair	fair	ADJ
fbem-24779	19	17	value	value	NOUN
fbem-24779	19	18	,	,	PUNCT
fbem-24779	19	19	while	while	SCONJ
fbem-24779	19	20	the	the	DET
fbem-24779	19	21	subsequent	subsequent	ADJ
fbem-24779	19	22	measurement	measurement	NOUN
fbem-24779	19	23	uses	use	VERB
fbem-24779	19	24	the	the	DET
fbem-24779	19	25	historical	historical	ADJ
fbem-24779	19	26	cost	cost	NOUN
fbem-24779	19	27	or	or	CCONJ
fbem-24779	19	28	revaluation	revaluation	NOUN
fbem-24779	19	29	method	method	NOUN
fbem-24779	19	30	.	.	PUNCT
fbem-24779	20	1	for	for	ADP
fbem-24779	20	2	the	the	DET
fbem-24779	20	3	portion	portion	NOUN
fbem-24779	20	4	of	of	ADP
fbem-24779	20	5	carbon	carbon	NOUN
fbem-24779	20	6	emission	emission	NOUN
fbem-24779	20	7	rights	right	NOUN
fbem-24779	20	8	distributed	distribute	VERB
fbem-24779	20	9	free	free	ADJ
fbem-24779	20	10	of	of	ADP
fbem-24779	20	11	charge	charge	NOUN
fbem-24779	20	12	by	by	ADP
fbem-24779	20	13	the	the	DET
fbem-24779	20	14	government	government	NOUN
fbem-24779	20	15	,	,	PUNCT
fbem-24779	20	16	when	when	SCONJ
fbem-24779	20	17	the	the	DET
fbem-24779	20	18	government	government	NOUN
fbem-24779	20	19	allocates	allocate	VERB
fbem-24779	20	20	the	the	DET
fbem-24779	20	21	emission	emission	NOUN
fbem-24779	20	22	rights	right	NOUN
fbem-24779	20	23	to	to	ADP
fbem-24779	20	24	individual	individual	ADJ
fbem-24779	20	25	enterprises	enterprise	NOUN
fbem-24779	20	26	in	in	ADP
fbem-24779	20	27	the	the	DET
fbem-24779	20	28	form	form	NOUN
fbem-24779	20	29	of	of	ADP
fbem-24779	20	30	subsidies	subsidy	NOUN
fbem-24779	20	31	,	,	PUNCT
fbem-24779	20	32	if	if	SCONJ
fbem-24779	20	33	the	the	DET
fbem-24779	20	34	price	price	NOUN
fbem-24779	20	35	of	of	ADP
fbem-24779	20	36	the	the	DET
fbem-24779	20	37	carbon	carbon	NOUN
fbem-24779	20	38	emission	emission	NOUN
fbem-24779	20	39	rights	right	NOUN
fbem-24779	20	40	received	receive	VERB
fbem-24779	20	41	by	by	ADP
fbem-24779	20	42	the	the	DET
fbem-24779	20	43	enterprise	enterprise	NOUN
fbem-24779	20	44	is	be	AUX
fbem-24779	20	45	lower	low	ADJ
fbem-24779	20	46	than	than	ADP
fbem-24779	20	47	its	its	PRON
fbem-24779	20	48	fair	fair	ADJ
fbem-24779	20	49	value	value	NOUN
fbem-24779	20	50	,	,	PUNCT
fbem-24779	20	51	the	the	DET
fbem-24779	20	52	difference	difference	NOUN
fbem-24779	20	53	between	between	ADP
fbem-24779	20	54	the	the	DET
fbem-24779	20	55	two	two	NUM
fbem-24779	20	56	is	be	AUX
fbem-24779	20	57	also	also	ADV
fbem-24779	20	58	treated	treat	VERB
fbem-24779	20	59	as	as	ADP
fbem-24779	20	60	a	a	DET
fbem-24779	20	61	government	government	NOUN
fbem-24779	20	62	subsidy	subsidy	NOUN
fbem-24779	20	63	and	and	CCONJ
fbem-24779	20	64	subsequently	subsequently	ADV
fbem-24779	20	65	deferred	defer	VERB
fbem-24779	20	66	and	and	CCONJ
fbem-24779	20	67	amortized	amortize	VERB
fbem-24779	20	68	.	.	PUNCT
fbem-24779	21	1	enterprises	enterprise	NOUN
fbem-24779	21	2	are	be	AUX
fbem-24779	21	3	also	also	ADV
fbem-24779	21	4	measured	measure	VERB
fbem-24779	21	5	initially	initially	ADV
fbem-24779	21	6	at	at	ADP
fbem-24779	21	7	the	the	DET
fbem-24779	21	8	historical	historical	ADJ
fbem-24779	21	9	cost	cost	NOUN
fbem-24779	21	10	at	at	ADP
fbem-24779	21	11	the	the	DET
fbem-24779	21	12	time	time	NOUN
fbem-24779	21	13	of	of	ADP
fbem-24779	21	14	actual	actual	ADJ
fbem-24779	21	15	emission	emission	NOUN
fbem-24779	21	16	and	and	CCONJ
fbem-24779	21	17	adjusted	adjust	VERB
fbem-24779	21	18	subsequently	subsequently	ADV
fbem-24779	21	19	according	accord	VERB
fbem-24779	21	20	to	to	ADP
fbem-24779	21	21	the	the	DET
fbem-24779	21	22	fair	fair	ADJ
fbem-24779	21	23	value	value	NOUN
fbem-24779	21	24	in	in	ADP
fbem-24779	21	25	the	the	DET
fbem-24779	21	26	market	market	NOUN
fbem-24779	21	27	[	[	X
fbem-24779	21	28	1	1	NUM
fbem-24779	21	29	]	]	PUNCT
fbem-24779	21	30	.	.	PUNCT
fbem-24779	22	1	however	however	ADV
fbem-24779	22	2	,	,	PUNCT
fbem-24779	22	3	the	the	DET
fbem-24779	22	4	release	release	NOUN
fbem-24779	22	5	of	of	ADP
fbem-24779	22	6	ifric3	ifric3	PROPN
fbem-24779	22	7	has	have	AUX
fbem-24779	22	8	been	be	AUX
fbem-24779	22	9	resisted	resist	VERB
fbem-24779	22	10	by	by	ADP
fbem-24779	22	11	all	all	DET
fbem-24779	22	12	parties	party	NOUN
fbem-24779	22	13	,	,	PUNCT
fbem-24779	22	14	and	and	CCONJ
fbem-24779	22	15	it	it	PRON
fbem-24779	22	16	is	be	AUX
fbem-24779	22	17	believed	believe	VERB
fbem-24779	22	18	that	that	SCONJ
fbem-24779	22	19	recognizing	recognize	VERB
fbem-24779	22	20	the	the	DET
fbem-24779	22	21	purchased	purchase	VERB
fbem-24779	22	22	allowances	allowance	NOUN
fbem-24779	22	23	as	as	SCONJ
fbem-24779	22	24	intangibles	intangible	NOUN
fbem-24779	22	25	will	will	AUX
fbem-24779	22	26	not	not	PART
fbem-24779	22	27	solve	solve	VERB
fbem-24779	22	28	the	the	DET
fbem-24779	22	29	problems	problem	NOUN
fbem-24779	22	30	of	of	ADP
fbem-24779	22	31	mismatch	mismatch	NOUN
fbem-24779	22	32	between	between	ADP
fbem-24779	22	33	the	the	DET
fbem-24779	22	34	point	point	NOUN
fbem-24779	22	35	of	of	ADP
fbem-24779	22	36	time	time	NOUN
fbem-24779	22	37	of	of	ADP
fbem-24779	22	38	recognition	recognition	NOUN
fbem-24779	22	39	of	of	ADP
fbem-24779	22	40	emission	emission	NOUN
fbem-24779	22	41	rights	right	NOUN
fbem-24779	22	42	assets	asset	NOUN
fbem-24779	22	43	and	and	CCONJ
fbem-24779	22	44	liabilities	liability	NOUN
fbem-24779	22	45	at	at	ADP
fbem-24779	22	46	the	the	DET
fbem-24779	22	47	time	time	NOUN
fbem-24779	22	48	of	of	ADP
fbem-24779	22	49	compliance	compliance	NOUN
fbem-24779	22	50	,	,	PUNCT
fbem-24779	22	51	and	and	CCONJ
fbem-24779	22	52	the	the	DET
fbem-24779	22	53	subsequent	subsequent	ADJ
fbem-24779	22	54	measurement	measurement	NOUN
fbem-24779	22	55	of	of	ADP
fbem-24779	22	56	the	the	DET
fbem-24779	22	57	liabilities	liability	NOUN
fbem-24779	22	58	is	be	AUX
fbem-24779	22	59	different	different	ADJ
fbem-24779	22	60	so	so	SCONJ
fbem-24779	22	61	that	that	SCONJ
fbem-24779	22	62	the	the	DET
fbem-24779	22	63	free	free	ADJ
fbem-24779	22	64	allowances	allowance	NOUN
fbem-24779	22	65	are	be	AUX
fbem-24779	22	66	not	not	PART
fbem-24779	22	67	proportional	proportional	ADJ
fbem-24779	22	68	to	to	ADP
fbem-24779	22	69	the	the	DET
fbem-24779	22	70	cost	cost	NOUN
fbem-24779	22	71	of	of	ADP
fbem-24779	22	72	emissions	emission	NOUN
fbem-24779	22	73	[	[	X
fbem-24779	22	74	2	2	NUM
fbem-24779	22	75	]	]	PUNCT
fbem-24779	22	76	.	.	PUNCT
fbem-24779	23	1	subsequently	subsequently	ADV
fbem-24779	23	2	,	,	PUNCT
fbem-24779	23	3	in	in	ADP
fbem-24779	23	4	june	june	PROPN
fbem-24779	23	5	2005	2005	NUM
fbem-24779	23	6	,	,	PUNCT
fbem-24779	23	7	the	the	DET
fbem-24779	23	8	iasb	iasb	NOUN
fbem-24779	23	9	was	be	AUX
fbem-24779	23	10	forced	force	VERB
fbem-24779	23	11	to	to	PART
fbem-24779	23	12	withdraw	withdraw	VERB
fbem-24779	23	13	ifric3	ifric3	PROPN
fbem-24779	23	14	.	.	PUNCT
fbem-24779	24	1	in	in	ADP
fbem-24779	24	2	october	october	PROPN
fbem-24779	24	3	2013	2013	NUM
fbem-24779	24	4	,	,	PUNCT
fbem-24779	24	5	the	the	DET
fbem-24779	24	6	european	european	ADJ
fbem-24779	24	7	financial	financial	ADJ
fbem-24779	24	8	reporting	report	VERB
fbem-24779	24	9	advisory	advisory	ADJ
fbem-24779	24	10	group	group	NOUN
fbem-24779	24	11	(	(	PUNCT
fbem-24779	24	12	efrag	efrag	NOUN
fbem-24779	24	13	)	)	PUNCT
fbem-24779	24	14	,	,	PUNCT
fbem-24779	24	15	in	in	ADP
fbem-24779	24	16	conjunction	conjunction	NOUN
fbem-24779	24	17	with	with	ADP
fbem-24779	24	18	the	the	DET
fbem-24779	24	19	different	different	ADJ
fbem-24779	24	20	377	377	NUM
fbem-24779	24	21	accounting	accounting	NOUN
fbem-24779	24	22	standards	standard	NOUN
fbem-24779	24	23	applied	apply	VERB
fbem-24779	24	24	by	by	ADP
fbem-24779	24	25	european	european	ADJ
fbem-24779	24	26	countries	country	NOUN
fbem-24779	24	27	,	,	PUNCT
fbem-24779	24	28	proposed	propose	VERB
fbem-24779	24	29	a	a	DET
fbem-24779	24	30	new	new	ADJ
fbem-24779	24	31	concept	concept	NOUN
fbem-24779	24	32	that	that	PRON
fbem-24779	24	33	defines	define	VERB
fbem-24779	24	34	carbon	carbon	NOUN
fbem-24779	24	35	emission	emission	NOUN
fbem-24779	24	36	rights	right	NOUN
fbem-24779	24	37	as	as	ADP
fbem-24779	24	38	a	a	DET
fbem-24779	24	39	new	new	ADJ
fbem-24779	24	40	type	type	NOUN
fbem-24779	24	41	of	of	ADP
fbem-24779	24	42	asset	asset	NOUN
fbem-24779	24	43	that	that	PRON
fbem-24779	24	44	is	be	AUX
fbem-24779	24	45	not	not	PART
fbem-24779	24	46	attributable	attributable	ADJ
fbem-24779	24	47	to	to	ADP
fbem-24779	24	48	any	any	PRON
fbem-24779	24	49	of	of	ADP
fbem-24779	24	50	the	the	DET
fbem-24779	24	51	currently	currently	ADV
fbem-24779	24	52	existing	exist	VERB
fbem-24779	24	53	accounting	accounting	NOUN
fbem-24779	24	54	asset	asset	NOUN
fbem-24779	24	55	classes	class	NOUN
fbem-24779	24	56	,	,	PUNCT
fbem-24779	24	57	and	and	CCONJ
fbem-24779	24	58	accounts	account	VERB
fbem-24779	24	59	for	for	ADP
fbem-24779	24	60	carbon	carbon	NOUN
fbem-24779	24	61	emission	emission	NOUN
fbem-24779	24	62	rights	right	NOUN
fbem-24779	24	63	separately	separately	ADV
fbem-24779	24	64	according	accord	VERB
fbem-24779	24	65	to	to	ADP
fbem-24779	24	66	the	the	DET
fbem-24779	24	67	purpose	purpose	NOUN
fbem-24779	24	68	for	for	ADP
fbem-24779	24	69	which	which	PRON
fbem-24779	24	70	they	they	PRON
fbem-24779	24	71	are	be	AUX
fbem-24779	24	72	held	hold	VERB
fbem-24779	24	73	,	,	PUNCT
fbem-24779	24	74	with	with	ADP
fbem-24779	24	75	carbon	carbon	NOUN
fbem-24779	24	76	emission	emission	NOUN
fbem-24779	24	77	rights	right	NOUN
fbem-24779	24	78	acquired	acquire	VERB
fbem-24779	24	79	in	in	ADP
fbem-24779	24	80	the	the	DET
fbem-24779	24	81	market	market	NOUN
fbem-24779	24	82	and	and	CCONJ
fbem-24779	24	83	traded	trade	VERB
fbem-24779	24	84	for	for	ADP
fbem-24779	24	85	the	the	DET
fbem-24779	24	86	purpose	purpose	NOUN
fbem-24779	24	87	of	of	ADP
fbem-24779	24	88	trading	trading	NOUN
fbem-24779	24	89	for	for	ADP
fbem-24779	24	90	carbon	carbon	NOUN
fbem-24779	24	91	emission	emission	NOUN
fbem-24779	24	92	allowances	allowance	NOUN
fbem-24779	24	93	acquired	acquire	VERB
fbem-24779	24	94	in	in	ADP
fbem-24779	24	95	the	the	DET
fbem-24779	24	96	market	market	NOUN
fbem-24779	24	97	and	and	CCONJ
fbem-24779	24	98	traded	trade	VERB
fbem-24779	24	99	for	for	ADP
fbem-24779	24	100	trading	trading	NOUN
fbem-24779	24	101	purposes	purpose	NOUN
fbem-24779	24	102	,	,	PUNCT
fbem-24779	24	103	they	they	PRON
fbem-24779	24	104	are	be	AUX
fbem-24779	24	105	recognized	recognize	VERB
fbem-24779	24	106	as	as	ADP
fbem-24779	24	107	fair	fair	ADJ
fbem-24779	24	108	value	value	NOUN
fbem-24779	24	109	through	through	ADP
fbem-24779	24	110	profit	profit	NOUN
fbem-24779	24	111	and	and	CCONJ
fbem-24779	24	112	loss	loss	NOUN
fbem-24779	24	113	and	and	CCONJ
fbem-24779	24	114	measured	measure	VERB
fbem-24779	24	115	using	use	VERB
fbem-24779	24	116	historical	historical	ADJ
fbem-24779	24	117	cost	cost	NOUN
fbem-24779	24	118	,	,	PUNCT
fbem-24779	24	119	while	while	SCONJ
fbem-24779	24	120	for	for	SCONJ
fbem-24779	24	121	carbon	carbon	NOUN
fbem-24779	24	122	emission	emission	NOUN
fbem-24779	24	123	allowances	allowance	NOUN
fbem-24779	24	124	issued	issue	VERB
fbem-24779	24	125	by	by	ADP
fbem-24779	24	126	the	the	DET
fbem-24779	24	127	government	government	NOUN
fbem-24779	24	128	free	free	ADJ
fbem-24779	24	129	of	of	ADP
fbem-24779	24	130	charge	charge	NOUN
fbem-24779	24	131	,	,	PUNCT
fbem-24779	24	132	they	they	PRON
fbem-24779	24	133	are	be	AUX
fbem-24779	24	134	initially	initially	ADV
fbem-24779	24	135	measured	measure	VERB
fbem-24779	24	136	using	use	VERB
fbem-24779	24	137	fair	fair	ADJ
fbem-24779	24	138	value	value	NOUN
fbem-24779	24	139	and	and	CCONJ
fbem-24779	24	140	recognized	recognize	VERB
fbem-24779	24	141	as	as	ADP
fbem-24779	24	142	deferred	defer	VERB
fbem-24779	24	143	income	income	NOUN
fbem-24779	25	1	[	[	X
fbem-24779	25	2	3	3	NUM
fbem-24779	25	3	]	]	PUNCT
fbem-24779	25	4	.	.	PUNCT
fbem-24779	26	1	at	at	ADP
fbem-24779	26	2	the	the	DET
fbem-24779	26	3	end	end	NOUN
fbem-24779	26	4	of	of	ADP
fbem-24779	26	5	the	the	DET
fbem-24779	26	6	twentieth	twentieth	ADJ
fbem-24779	26	7	century	century	NOUN
fbem-24779	26	8	,	,	PUNCT
fbem-24779	26	9	the	the	DET
fbem-24779	26	10	concept	concept	NOUN
fbem-24779	26	11	of	of	ADP
fbem-24779	26	12	"	"	PUNCT
fbem-24779	26	13	emissions	emission	NOUN
fbem-24779	26	14	trading	trading	NOUN
fbem-24779	26	15	accounting	accounting	NOUN
fbem-24779	26	16	"	"	PUNCT
fbem-24779	26	17	was	be	AUX
fbem-24779	26	18	introduced	introduce	VERB
fbem-24779	26	19	in	in	ADP
fbem-24779	26	20	the	the	DET
fbem-24779	26	21	united	united	PROPN
fbem-24779	26	22	states	states	PROPN
fbem-24779	26	23	.	.	PUNCT
fbem-24779	27	1	the	the	DET
fbem-24779	27	2	u.s	u.s	PROPN
fbem-24779	27	3	.	.	PROPN
fbem-24779	27	4	federal	federal	PROPN
fbem-24779	27	5	energy	energy	PROPN
fbem-24779	27	6	regulatory	regulatory	PROPN
fbem-24779	27	7	commission	commission	NOUN
fbem-24779	27	8	(	(	PUNCT
fbem-24779	27	9	ferc	ferc	PROPN
fbem-24779	27	10	)	)	PUNCT
fbem-24779	27	11	issued	issue	VERB
fbem-24779	27	12	the	the	DET
fbem-24779	27	13	uniform	uniform	ADJ
fbem-24779	27	14	system	system	NOUN
fbem-24779	27	15	of	of	ADP
fbem-24779	27	16	accounts	account	NOUN
fbem-24779	27	17	document	document	NOUN
fbem-24779	27	18	(	(	PUNCT
fbem-24779	27	19	cfr18	cfr18	PROPN
fbem-24779	27	20	)	)	PUNCT
fbem-24779	27	21	,	,	PUNCT
fbem-24779	27	22	proposed	propose	VERB
fbem-24779	27	23	that	that	SCONJ
fbem-24779	27	24	,	,	PUNCT
fbem-24779	27	25	in	in	ADP
fbem-24779	27	26	terms	term	NOUN
fbem-24779	27	27	of	of	ADP
fbem-24779	27	28	accounting	accounting	NOUN
fbem-24779	27	29	confirmation	confirmation	NOUN
fbem-24779	27	30	,	,	PUNCT
fbem-24779	27	31	emission	emission	NOUN
fbem-24779	27	32	allowances	allowance	NOUN
fbem-24779	27	33	held	hold	VERB
fbem-24779	27	34	by	by	ADP
fbem-24779	27	35	enterprises	enterprise	NOUN
fbem-24779	27	36	for	for	ADP
fbem-24779	27	37	the	the	DET
fbem-24779	27	38	purpose	purpose	NOUN
fbem-24779	27	39	of	of	ADP
fbem-24779	27	40	production	production	NOUN
fbem-24779	27	41	are	be	AUX
fbem-24779	27	42	regarded	regard	VERB
fbem-24779	27	43	as	as	ADP
fbem-24779	27	44	a	a	DET
fbem-24779	27	45	piece	piece	NOUN
fbem-24779	27	46	of	of	ADP
fbem-24779	27	47	inventory	inventory	NOUN
fbem-24779	27	48	,	,	PUNCT
fbem-24779	27	49	and	and	CCONJ
fbem-24779	27	50	emission	emission	NOUN
fbem-24779	27	51	allowances	allowance	NOUN
fbem-24779	27	52	held	hold	VERB
fbem-24779	27	53	for	for	ADP
fbem-24779	27	54	the	the	DET
fbem-24779	27	55	purpose	purpose	NOUN
fbem-24779	27	56	of	of	ADP
fbem-24779	27	57	investment	investment	NOUN
fbem-24779	27	58	are	be	AUX
fbem-24779	27	59	regarded	regard	VERB
fbem-24779	27	60	as	as	ADP
fbem-24779	27	61	an	an	DET
fbem-24779	27	62	intangible	intangible	ADJ
fbem-24779	27	63	asset	asset	NOUN
fbem-24779	27	64	,	,	PUNCT
fbem-24779	27	65	while	while	SCONJ
fbem-24779	27	66	allowances	allowance	NOUN
fbem-24779	27	67	issued	issue	VERB
fbem-24779	27	68	by	by	ADP
fbem-24779	27	69	the	the	DET
fbem-24779	27	70	government	government	NOUN
fbem-24779	27	71	free	free	ADJ
fbem-24779	27	72	of	of	ADP
fbem-24779	27	73	charge	charge	NOUN
fbem-24779	27	74	are	be	AUX
fbem-24779	27	75	not	not	PART
fbem-24779	27	76	subject	subject	ADJ
fbem-24779	27	77	to	to	ADP
fbem-24779	27	78	accounting	accounting	NOUN
fbem-24779	27	79	confirmation	confirmation	NOUN
fbem-24779	27	80	,	,	PUNCT
fbem-24779	27	81	and	and	CCONJ
fbem-24779	27	82	actual	actual	ADJ
fbem-24779	27	83	emissions	emission	NOUN
fbem-24779	27	84	generated	generate	VERB
fbem-24779	27	85	by	by	ADP
fbem-24779	27	86	the	the	DET
fbem-24779	27	87	enterprises	enterprise	NOUN
fbem-24779	27	88	in	in	ADP
fbem-24779	27	89	the	the	DET
fbem-24779	27	90	course	course	NOUN
fbem-24779	27	91	of	of	ADP
fbem-24779	27	92	actual	actual	ADJ
fbem-24779	27	93	compliance	compliance	NOUN
fbem-24779	27	94	are	be	AUX
fbem-24779	27	95	regarded	regard	VERB
fbem-24779	27	96	as	as	ADP
fbem-24779	27	97	an	an	DET
fbem-24779	27	98	expense	expense	NOUN
fbem-24779	27	99	.	.	PUNCT
fbem-24779	28	1	as	as	ADP
fbem-24779	28	2	an	an	DET
fbem-24779	28	3	expense	expense	NOUN
fbem-24779	28	4	.	.	PUNCT
fbem-24779	29	1	in	in	ADP
fbem-24779	29	2	terms	term	NOUN
fbem-24779	29	3	of	of	ADP
fbem-24779	29	4	accounting	accounting	NOUN
fbem-24779	29	5	measurement	measurement	NOUN
fbem-24779	29	6	,	,	PUNCT
fbem-24779	29	7	allowances	allowance	NOUN
fbem-24779	29	8	purchased	purchase	VERB
fbem-24779	29	9	in	in	ADP
fbem-24779	29	10	the	the	DET
fbem-24779	29	11	trading	trading	NOUN
fbem-24779	29	12	market	market	NOUN
fbem-24779	29	13	are	be	AUX
fbem-24779	29	14	measured	measure	VERB
fbem-24779	29	15	at	at	ADP
fbem-24779	29	16	historical	historical	ADJ
fbem-24779	29	17	cost	cost	NOUN
fbem-24779	29	18	,	,	PUNCT
fbem-24779	29	19	and	and	CCONJ
fbem-24779	29	20	emissions	emission	NOUN
fbem-24779	29	21	from	from	ADP
fbem-24779	29	22	actual	actual	ADJ
fbem-24779	29	23	compliance	compliance	NOUN
fbem-24779	29	24	are	be	AUX
fbem-24779	29	25	measured	measure	VERB
fbem-24779	29	26	at	at	ADP
fbem-24779	29	27	fair	fair	ADJ
fbem-24779	29	28	value	value	NOUN
fbem-24779	29	29	.	.	PUNCT
fbem-24779	30	1	the	the	DET
fbem-24779	30	2	united	united	PROPN
fbem-24779	30	3	states	states	PROPN
fbem-24779	30	4	has	have	AUX
fbem-24779	30	5	also	also	ADV
fbem-24779	30	6	established	establish	VERB
fbem-24779	30	7	an	an	DET
fbem-24779	30	8	emissions	emission	NOUN
fbem-24779	30	9	trading	trading	NOUN
fbem-24779	30	10	market	market	NOUN
fbem-24779	30	11	,	,	PUNCT
fbem-24779	30	12	enterprises	enterprise	NOUN
fbem-24779	30	13	can	can	AUX
fbem-24779	30	14	trade	trade	VERB
fbem-24779	30	15	in	in	ADP
fbem-24779	30	16	the	the	DET
fbem-24779	30	17	market	market	NOUN
fbem-24779	30	18	,	,	PUNCT
fbem-24779	30	19	through	through	ADP
fbem-24779	30	20	the	the	DET
fbem-24779	30	21	purchase	purchase	NOUN
fbem-24779	30	22	of	of	ADP
fbem-24779	30	23	allowances	allowance	NOUN
fbem-24779	30	24	to	to	PART
fbem-24779	30	25	make	make	VERB
fbem-24779	30	26	up	up	ADP
fbem-24779	30	27	for	for	ADP
fbem-24779	30	28	the	the	DET
fbem-24779	30	29	gap	gap	NOUN
fbem-24779	30	30	between	between	ADP
fbem-24779	30	31	the	the	DET
fbem-24779	30	32	enterprise	enterprise	NOUN
fbem-24779	30	33	's	's	PART
fbem-24779	30	34	own	own	ADJ
fbem-24779	30	35	emissions	emission	NOUN
fbem-24779	30	36	and	and	CCONJ
fbem-24779	30	37	the	the	DET
fbem-24779	30	38	shortage	shortage	NOUN
fbem-24779	30	39	of	of	ADP
fbem-24779	30	40	allowances	allowance	NOUN
fbem-24779	30	41	,	,	PUNCT
fbem-24779	30	42	in	in	ADP
fbem-24779	30	43	this	this	DET
fbem-24779	30	44	case	case	NOUN
fbem-24779	30	45	,	,	PUNCT
fbem-24779	30	46	if	if	SCONJ
fbem-24779	30	47	the	the	DET
fbem-24779	30	48	actual	actual	ADJ
fbem-24779	30	49	emissions	emission	NOUN
fbem-24779	30	50	of	of	ADP
fbem-24779	30	51	the	the	DET
fbem-24779	30	52	enterprise	enterprise	NOUN
fbem-24779	30	53	and	and	CCONJ
fbem-24779	30	54	the	the	DET
fbem-24779	30	55	due	due	ADJ
fbem-24779	30	56	performance	performance	NOUN
fbem-24779	30	57	of	of	ADP
fbem-24779	30	58	the	the	DET
fbem-24779	30	59	quota	quota	NOUN
fbem-24779	30	60	is	be	AUX
fbem-24779	30	61	equal	equal	ADJ
fbem-24779	30	62	,	,	PUNCT
fbem-24779	30	63	the	the	DET
fbem-24779	30	64	enterprise	enterprise	NOUN
fbem-24779	30	65	does	do	AUX
fbem-24779	30	66	not	not	PART
fbem-24779	30	67	need	need	VERB
fbem-24779	30	68	to	to	PART
fbem-24779	30	69	carry	carry	VERB
fbem-24779	30	70	out	out	ADP
fbem-24779	30	71	bookkeeping	bookkeeping	NOUN
fbem-24779	30	72	[	[	X
fbem-24779	30	73	4	4	NUM
fbem-24779	30	74	]	]	PUNCT
fbem-24779	30	75	.	.	PUNCT
fbem-24779	31	1	in	in	ADP
fbem-24779	31	2	2010	2010	NUM
fbem-24779	31	3	,	,	PUNCT
fbem-24779	31	4	the	the	DET
fbem-24779	31	5	fasb	fasb	NOUN
fbem-24779	31	6	and	and	CCONJ
fbem-24779	31	7	the	the	DET
fbem-24779	31	8	iasb	iasb	NOUN
fbem-24779	31	9	proposed	propose	VERB
fbem-24779	31	10	in	in	ADP
fbem-24779	31	11	a	a	DET
fbem-24779	31	12	joint	joint	ADJ
fbem-24779	31	13	meeting	meeting	NOUN
fbem-24779	31	14	that	that	SCONJ
fbem-24779	31	15	an	an	DET
fbem-24779	31	16	asset	asset	NOUN
fbem-24779	31	17	should	should	AUX
fbem-24779	31	18	be	be	AUX
fbem-24779	31	19	recognized	recognize	VERB
fbem-24779	31	20	for	for	ADP
fbem-24779	31	21	carbon	carbon	NOUN
fbem-24779	31	22	emission	emission	NOUN
fbem-24779	31	23	allowances	allowance	NOUN
fbem-24779	31	24	issued	issue	VERB
fbem-24779	31	25	by	by	ADP
fbem-24779	31	26	a	a	DET
fbem-24779	31	27	government	government	NOUN
fbem-24779	31	28	free	free	ADJ
fbem-24779	31	29	of	of	ADP
fbem-24779	31	30	charge	charge	NOUN
fbem-24779	31	31	,	,	PUNCT
fbem-24779	31	32	and	and	CCONJ
fbem-24779	31	33	a	a	DET
fbem-24779	31	34	liability	liability	NOUN
fbem-24779	31	35	should	should	AUX
fbem-24779	31	36	be	be	AUX
fbem-24779	31	37	recognized	recognize	VERB
fbem-24779	31	38	when	when	SCONJ
fbem-24779	31	39	the	the	DET
fbem-24779	31	40	enterprise	enterprise	NOUN
fbem-24779	31	41	actually	actually	ADV
fbem-24779	31	42	emits	emit	VERB
fbem-24779	31	43	the	the	DET
fbem-24779	31	44	allowances	allowance	NOUN
fbem-24779	31	45	.	.	PUNCT
fbem-24779	32	1	both	both	CCONJ
fbem-24779	32	2	the	the	DET
fbem-24779	32	3	purchase	purchase	NOUN
fbem-24779	32	4	of	of	ADP
fbem-24779	32	5	carbon	carbon	NOUN
fbem-24779	32	6	credits	credit	NOUN
fbem-24779	32	7	and	and	CCONJ
fbem-24779	32	8	the	the	DET
fbem-24779	32	9	free	free	ADJ
fbem-24779	32	10	allocation	allocation	NOUN
fbem-24779	32	11	of	of	ADP
fbem-24779	32	12	carbon	carbon	NOUN
fbem-24779	32	13	credits	credit	NOUN
fbem-24779	32	14	by	by	ADP
fbem-24779	32	15	the	the	DET
fbem-24779	32	16	government	government	NOUN
fbem-24779	32	17	,	,	PUNCT
fbem-24779	32	18	as	as	ADV
fbem-24779	32	19	well	well	ADV
fbem-24779	32	20	as	as	ADP
fbem-24779	32	21	the	the	DET
fbem-24779	32	22	related	relate	VERB
fbem-24779	32	23	liabilities	liability	NOUN
fbem-24779	32	24	,	,	PUNCT
fbem-24779	32	25	should	should	AUX
fbem-24779	32	26	be	be	AUX
fbem-24779	32	27	measured	measure	VERB
fbem-24779	32	28	initially	initially	ADV
fbem-24779	32	29	and	and	CCONJ
fbem-24779	32	30	subsequently	subsequently	ADV
fbem-24779	32	31	at	at	ADP
fbem-24779	32	32	fair	fair	ADJ
fbem-24779	32	33	value	value	NOUN
fbem-24779	32	34	.	.	PUNCT
fbem-24779	33	1	since	since	SCONJ
fbem-24779	33	2	most	most	ADJ
fbem-24779	33	3	u.s	u.s	PROPN
fbem-24779	33	4	.	.	PROPN
fbem-24779	33	5	companies	company	NOUN
fbem-24779	33	6	acquire	acquire	VERB
fbem-24779	33	7	allowances	allowance	NOUN
fbem-24779	33	8	for	for	ADP
fbem-24779	33	9	compliance	compliance	NOUN
fbem-24779	33	10	purposes	purpose	NOUN
fbem-24779	33	11	or	or	CCONJ
fbem-24779	33	12	for	for	ADP
fbem-24779	33	13	trading	trading	NOUN
fbem-24779	33	14	in	in	ADP
fbem-24779	33	15	the	the	DET
fbem-24779	33	16	market	market	NOUN
fbem-24779	33	17	to	to	PART
fbem-24779	33	18	earn	earn	VERB
fbem-24779	33	19	a	a	DET
fbem-24779	33	20	price	price	NOUN
fbem-24779	33	21	difference	difference	NOUN
fbem-24779	33	22	,	,	PUNCT
fbem-24779	33	23	u.s	u.s	PROPN
fbem-24779	33	24	.	.	PROPN
fbem-24779	33	25	companies	company	NOUN
fbem-24779	33	26	usually	usually	ADV
fbem-24779	33	27	recognize	recognize	VERB
fbem-24779	33	28	carbon	carbon	NOUN
fbem-24779	33	29	emission	emission	NOUN
fbem-24779	33	30	allowances	allowance	NOUN
fbem-24779	33	31	purchased	purchase	VERB
fbem-24779	33	32	in	in	ADP
fbem-24779	33	33	the	the	DET
fbem-24779	33	34	market	market	NOUN
fbem-24779	33	35	in	in	ADP
fbem-24779	33	36	inventory	inventory	NOUN
fbem-24779	33	37	or	or	CCONJ
fbem-24779	33	38	intangibles	intangible	NOUN
fbem-24779	33	39	.	.	PUNCT
fbem-24779	34	1	for	for	ADP
fbem-24779	34	2	such	such	ADJ
fbem-24779	34	3	allowances	allowance	NOUN
fbem-24779	34	4	,	,	PUNCT
fbem-24779	34	5	fair	fair	ADJ
fbem-24779	34	6	value	value	NOUN
fbem-24779	34	7	is	be	AUX
fbem-24779	34	8	commonly	commonly	ADV
fbem-24779	34	9	used	use	VERB
fbem-24779	34	10	for	for	ADP
fbem-24779	34	11	measurement	measurement	NOUN
fbem-24779	34	12	[	[	X
fbem-24779	34	13	5	5	NUM
fbem-24779	34	14	]	]	PUNCT
fbem-24779	34	15	.	.	PUNCT
fbem-24779	35	1	the	the	DET
fbem-24779	35	2	accounting	accounting	NOUN
fbem-24779	35	3	standards	standard	NOUN
fbem-24779	35	4	board	board	NOUN
fbem-24779	35	5	for	for	ADP
fbem-24779	35	6	business	business	NOUN
fbem-24779	35	7	entity	entity	NOUN
fbem-24779	35	8	accounting	account	VERB
fbem-24779	35	9	in	in	ADP
fbem-24779	35	10	japan	japan	PROPN
fbem-24779	35	11	(	(	PUNCT
fbem-24779	35	12	asbj	asbj	NOUN
fbem-24779	35	13	)	)	PUNCT
fbem-24779	35	14	issued	issue	VERB
fbem-24779	35	15	a	a	DET
fbem-24779	35	16	bulletin	bulletin	NOUN
fbem-24779	35	17	on	on	ADP
fbem-24779	35	18	"	"	PUNCT
fbem-24779	35	19	accounting	accounting	NOUN
fbem-24779	35	20	treatment	treatment	NOUN
fbem-24779	35	21	of	of	ADP
fbem-24779	35	22	emissions	emission	NOUN
fbem-24779	35	23	trading	trading	NOUN
fbem-24779	35	24	"	"	PUNCT
fbem-24779	35	25	in	in	ADP
fbem-24779	35	26	november	november	PROPN
fbem-24779	35	27	2004	2004	NUM
fbem-24779	35	28	and	and	CCONJ
fbem-24779	35	29	revised	revise	VERB
fbem-24779	35	30	it	it	PRON
fbem-24779	35	31	in	in	ADP
fbem-24779	35	32	2006	2006	NUM
fbem-24779	35	33	.	.	PUNCT
fbem-24779	36	1	the	the	DET
fbem-24779	36	2	revised	revise	VERB
fbem-24779	36	3	announcement	announcement	NOUN
fbem-24779	36	4	stipulates	stipulate	VERB
fbem-24779	36	5	that	that	SCONJ
fbem-24779	36	6	the	the	DET
fbem-24779	36	7	accounting	accounting	NOUN
fbem-24779	36	8	treatment	treatment	NOUN
fbem-24779	36	9	is	be	AUX
fbem-24779	36	10	different	different	ADJ
fbem-24779	36	11	depending	depend	VERB
fbem-24779	36	12	on	on	ADP
fbem-24779	36	13	the	the	DET
fbem-24779	36	14	purpose	purpose	NOUN
fbem-24779	36	15	of	of	ADP
fbem-24779	36	16	acquiring	acquire	VERB
fbem-24779	36	17	emission	emission	NOUN
fbem-24779	36	18	right	right	ADJ
fbem-24779	36	19	quotas	quota	NOUN
fbem-24779	36	20	[	[	X
fbem-24779	36	21	6	6	NUM
fbem-24779	36	22	]	]	PUNCT
fbem-24779	36	23	.	.	PUNCT
fbem-24779	37	1	in	in	ADP
fbem-24779	37	2	terms	term	NOUN
fbem-24779	37	3	of	of	ADP
fbem-24779	37	4	accounting	accounting	NOUN
fbem-24779	37	5	confirmation	confirmation	NOUN
fbem-24779	37	6	,	,	PUNCT
fbem-24779	37	7	emission	emission	NOUN
fbem-24779	37	8	allowances	allowance	NOUN
fbem-24779	37	9	held	hold	VERB
fbem-24779	37	10	for	for	ADP
fbem-24779	37	11	the	the	DET
fbem-24779	37	12	purpose	purpose	NOUN
fbem-24779	37	13	of	of	ADP
fbem-24779	37	14	self	self	NOUN
fbem-24779	37	15	-	-	PUNCT
fbem-24779	37	16	use	use	NOUN
fbem-24779	37	17	,	,	PUNCT
fbem-24779	37	18	allowances	allowance	NOUN
fbem-24779	37	19	acquired	acquire	VERB
fbem-24779	37	20	through	through	ADP
fbem-24779	37	21	purchase	purchase	NOUN
fbem-24779	37	22	are	be	AUX
fbem-24779	37	23	accounted	account	VERB
fbem-24779	37	24	for	for	ADP
fbem-24779	37	25	as	as	ADP
fbem-24779	37	26	intangibles	intangible	NOUN
fbem-24779	37	27	,	,	PUNCT
fbem-24779	37	28	and	and	CCONJ
fbem-24779	37	29	allowances	allowance	NOUN
fbem-24779	37	30	acquired	acquire	VERB
fbem-24779	37	31	through	through	ADP
fbem-24779	37	32	investment	investment	NOUN
fbem-24779	37	33	transactions	transaction	NOUN
fbem-24779	37	34	are	be	AUX
fbem-24779	37	35	accounted	account	VERB
fbem-24779	37	36	for	for	ADP
fbem-24779	37	37	as	as	ADP
fbem-24779	37	38	derivative	derivative	ADJ
fbem-24779	37	39	financial	financial	ADJ
fbem-24779	37	40	instruments	instrument	NOUN
fbem-24779	37	41	.	.	PUNCT
fbem-24779	38	1	for	for	ADP
fbem-24779	38	2	allowances	allowance	NOUN
fbem-24779	38	3	held	hold	VERB
fbem-24779	38	4	for	for	ADP
fbem-24779	38	5	investment	investment	NOUN
fbem-24779	38	6	transactions	transaction	NOUN
fbem-24779	38	7	,	,	PUNCT
fbem-24779	38	8	allowances	allowance	NOUN
fbem-24779	38	9	acquired	acquire	VERB
fbem-24779	38	10	through	through	ADP
fbem-24779	38	11	purchases	purchase	NOUN
fbem-24779	38	12	are	be	AUX
fbem-24779	38	13	accounted	account	VERB
fbem-24779	38	14	for	for	ADP
fbem-24779	38	15	as	as	ADP
fbem-24779	38	16	inventories	inventory	NOUN
fbem-24779	38	17	,	,	PUNCT
fbem-24779	38	18	and	and	CCONJ
fbem-24779	38	19	allowances	allowance	NOUN
fbem-24779	38	20	acquired	acquire	VERB
fbem-24779	38	21	through	through	ADP
fbem-24779	38	22	investment	investment	NOUN
fbem-24779	38	23	transactions	transaction	NOUN
fbem-24779	38	24	are	be	AUX
fbem-24779	38	25	accounted	account	VERB
fbem-24779	38	26	for	for	ADP
fbem-24779	38	27	as	as	ADP
fbem-24779	38	28	derivative	derivative	ADJ
fbem-24779	38	29	financial	financial	ADJ
fbem-24779	38	30	instruments	instrument	NOUN
fbem-24779	38	31	.	.	PUNCT
fbem-24779	39	1	in	in	ADP
fbem-24779	39	2	terms	term	NOUN
fbem-24779	39	3	of	of	ADP
fbem-24779	39	4	accounting	accounting	NOUN
fbem-24779	39	5	measurement	measurement	NOUN
fbem-24779	39	6	,	,	PUNCT
fbem-24779	39	7	the	the	DET
fbem-24779	39	8	quota	quota	NOUN
fbem-24779	39	9	is	be	AUX
fbem-24779	39	10	measured	measure	VERB
fbem-24779	39	11	using	use	VERB
fbem-24779	39	12	a	a	DET
fbem-24779	39	13	combination	combination	NOUN
fbem-24779	39	14	of	of	ADP
fbem-24779	39	15	historical	historical	ADJ
fbem-24779	39	16	cost	cost	NOUN
fbem-24779	39	17	and	and	CCONJ
fbem-24779	39	18	fair	fair	ADJ
fbem-24779	39	19	value	value	NOUN
fbem-24779	39	20	,	,	PUNCT
fbem-24779	39	21	i.e.	i.e.	X
fbem-24779	39	22	,	,	PUNCT
fbem-24779	39	23	where	where	SCONJ
fbem-24779	39	24	fair	fair	ADJ
fbem-24779	39	25	value	value	NOUN
fbem-24779	39	26	does	do	AUX
fbem-24779	39	27	not	not	PART
fbem-24779	39	28	exist	exist	VERB
fbem-24779	39	29	,	,	PUNCT
fbem-24779	39	30	it	it	PRON
fbem-24779	39	31	is	be	AUX
fbem-24779	39	32	measured	measure	VERB
fbem-24779	39	33	at	at	ADP
fbem-24779	39	34	historical	historical	ADJ
fbem-24779	39	35	cost	cost	NOUN
fbem-24779	39	36	.	.	PUNCT
fbem-24779	40	1	quotas	quota	NOUN
fbem-24779	40	2	for	for	ADP
fbem-24779	40	3	production	production	NOUN
fbem-24779	40	4	operations	operation	NOUN
fbem-24779	40	5	or	or	CCONJ
fbem-24779	40	6	investments	investment	NOUN
fbem-24779	40	7	are	be	AUX
fbem-24779	40	8	also	also	ADV
fbem-24779	40	9	tested	test	VERB
fbem-24779	40	10	for	for	ADP
fbem-24779	40	11	impairment	impairment	NOUN
fbem-24779	40	12	at	at	ADP
fbem-24779	40	13	the	the	DET
fbem-24779	40	14	end	end	NOUN
fbem-24779	40	15	of	of	ADP
fbem-24779	40	16	the	the	DET
fbem-24779	40	17	period	period	NOUN
fbem-24779	40	18	.	.	PUNCT
fbem-24779	41	1	378	378	NUM
fbem-24779	41	2	table	table	NOUN
fbem-24779	41	3	1	1	NUM
fbem-24779	41	4	.	.	PUNCT
fbem-24779	41	5	comparison	comparison	NOUN
fbem-24779	41	6	of	of	ADP
fbem-24779	41	7	accounting	accounting	NOUN
fbem-24779	41	8	confirmation	confirmation	NOUN
fbem-24779	41	9	and	and	CCONJ
fbem-24779	41	10	accounting	accounting	NOUN
fbem-24779	41	11	measurement	measurement	NOUN
fbem-24779	41	12	treatment	treatment	NOUN
fbem-24779	41	13	of	of	ADP
fbem-24779	41	14	carbon	carbon	NOUN
fbem-24779	41	15	emission	emission	NOUN
fbem-24779	41	16	rights	right	NOUN
fbem-24779	41	17	in	in	ADP
fbem-24779	41	18	foreign	foreign	ADJ
fbem-24779	41	19	countries	country	NOUN
fbem-24779	41	20	enterprise	enterprise	NOUN
fbem-24779	41	21	organization	organization	NOUN
fbem-24779	41	22	accounting	accounting	NOUN
fbem-24779	41	23	confirmation	confirmation	NOUN
fbem-24779	41	24	initial	initial	ADJ
fbem-24779	41	25	measurement	measurement	NOUN
fbem-24779	41	26	subsequent	subsequent	ADJ
fbem-24779	41	27	measurement	measurement	NOUN
fbem-24779	41	28	iasb	iasb	ADJ
fbem-24779	41	29	purchase	purchase	NOUN
fbem-24779	41	30	of	of	ADP
fbem-24779	41	31	acquired	acquire	VERB
fbem-24779	41	32	quotas	quota	NOUN
fbem-24779	41	33	intangibles	intangible	NOUN
fbem-24779	41	34	fair	fair	ADJ
fbem-24779	41	35	value	value	NOUN
fbem-24779	41	36	historical	historical	ADJ
fbem-24779	41	37	cost	cost	NOUN
fbem-24779	41	38	or	or	CCONJ
fbem-24779	41	39	revaluation	revaluation	NOUN
fbem-24779	41	40	quotas	quota	NOUN
fbem-24779	41	41	issued	issue	VERB
fbem-24779	41	42	by	by	ADP
fbem-24779	41	43	the	the	DET
fbem-24779	41	44	government	government	NOUN
fbem-24779	41	45	at	at	ADP
fbem-24779	41	46	no	no	DET
fbem-24779	41	47	cost	cost	NOUN
fbem-24779	41	48	;	;	PUNCT
fbem-24779	41	49	difference	difference	NOUN
fbem-24779	41	50	between	between	ADP
fbem-24779	41	51	the	the	DET
fbem-24779	41	52	price	price	NOUN
fbem-24779	41	53	of	of	ADP
fbem-24779	41	54	carbon	carbon	NOUN
fbem-24779	41	55	credits	credit	NOUN
fbem-24779	41	56	acquired	acquire	VERB
fbem-24779	41	57	and	and	CCONJ
fbem-24779	41	58	the	the	DET
fbem-24779	41	59	fair	fair	ADJ
fbem-24779	41	60	value	value	NOUN
fbem-24779	41	61	of	of	ADP
fbem-24779	41	62	the	the	DET
fbem-24779	41	63	credits	credit	NOUN
fbem-24779	41	64	acquired	acquire	VERB
fbem-24779	41	65	accounted	account	VERB
fbem-24779	41	66	for	for	ADP
fbem-24779	41	67	as	as	ADP
fbem-24779	41	68	government	government	NOUN
fbem-24779	41	69	grants	grant	NOUN
fbem-24779	41	70	deferred	defer	VERB
fbem-24779	41	71	income	income	NOUN
fbem-24779	41	72	recognized	recognize	VERB
fbem-24779	41	73	for	for	ADP
fbem-24779	41	74	the	the	DET
fbem-24779	41	75	difference	difference	NOUN
fbem-24779	41	76	revenue	revenue	NOUN
fbem-24779	41	77	recognition	recognition	NOUN
fbem-24779	41	78	actual	actual	ADJ
fbem-24779	41	79	emissions	emission	NOUN
fbem-24779	41	80	from	from	ADP
fbem-24779	41	81	actual	actual	ADJ
fbem-24779	41	82	compliance	compliance	NOUN
fbem-24779	41	83	liabilities	liability	NOUN
fbem-24779	41	84	or	or	CCONJ
fbem-24779	41	85	expenses	expense	NOUN
fbem-24779	41	86	historical	historical	ADJ
fbem-24779	41	87	cost	cost	NOUN
fbem-24779	41	88	fair	fair	ADJ
fbem-24779	41	89	value	value	NOUN
fbem-24779	41	90	ferc	ferc	PROPN
fbem-24779	41	91	for	for	ADP
fbem-24779	41	92	production	production	NOUN
fbem-24779	41	93	purposes	purpose	NOUN
fbem-24779	41	94	inventory	inventory	NOUN
fbem-24779	41	95	historical	historical	ADJ
fbem-24779	41	96	cost	cost	NOUN
fbem-24779	41	97	for	for	ADP
fbem-24779	41	98	investment	investment	NOUN
fbem-24779	41	99	purposes	purpose	NOUN
fbem-24779	41	100	intangibles	intangible	NOUN
fbem-24779	41	101	historical	historical	ADJ
fbem-24779	41	102	cost	cost	NOUN
fbem-24779	41	103	quotas	quota	NOUN
fbem-24779	41	104	issued	issue	VERB
fbem-24779	41	105	by	by	ADP
fbem-24779	41	106	the	the	DET
fbem-24779	41	107	government	government	NOUN
fbem-24779	41	108	at	at	ADP
fbem-24779	41	109	no	no	DET
fbem-24779	41	110	cost	cost	NOUN
fbem-24779	41	111	actual	actual	ADJ
fbem-24779	41	112	emissions	emission	NOUN
fbem-24779	41	113	from	from	ADP
fbem-24779	41	114	actual	actual	ADJ
fbem-24779	41	115	compliance	compliance	NOUN
fbem-24779	41	116	expenses	expense	VERB
fbem-24779	41	117	fair	fair	ADJ
fbem-24779	41	118	value	value	NOUN
fbem-24779	41	119	efrag	efrag	NOUN
fbem-24779	41	120	quotas	quota	NOUN
fbem-24779	41	121	issued	issue	VERB
fbem-24779	41	122	by	by	ADP
fbem-24779	41	123	the	the	DET
fbem-24779	41	124	government	government	NOUN
fbem-24779	41	125	at	at	ADP
fbem-24779	41	126	no	no	DET
fbem-24779	41	127	cost	cost	NOUN
fbem-24779	41	128	carbon	carbon	NOUN
fbem-24779	41	129	credits	credit	NOUN
fbem-24779	41	130	assets	asset	NOUN
fbem-24779	41	131	fair	fair	ADJ
fbem-24779	41	132	value	value	NOUN
fbem-24779	41	133	recognition	recognition	NOUN
fbem-24779	41	134	of	of	ADP
fbem-24779	41	135	deferred	defer	VERB
fbem-24779	41	136	income	income	NOUN
fbem-24779	41	137	purchase	purchase	NOUN
fbem-24779	41	138	of	of	ADP
fbem-24779	41	139	acquired	acquire	VERB
fbem-24779	41	140	quotas	quota	NOUN
fbem-24779	41	141	carbon	carbon	NOUN
fbem-24779	41	142	credits	credit	NOUN
fbem-24779	41	143	assets	asset	NOUN
fbem-24779	41	144	or	or	CCONJ
fbem-24779	41	145	fair	fair	ADJ
fbem-24779	41	146	value	value	NOUN
fbem-24779	41	147	through	through	ADP
fbem-24779	41	148	profit	profit	NOUN
fbem-24779	41	149	or	or	CCONJ
fbem-24779	41	150	loss	loss	NOUN
fbem-24779	41	151	accounting	accounting	NOUN
fbem-24779	41	152	entries	entry	NOUN
fbem-24779	41	153	historical	historical	ADJ
fbem-24779	41	154	cost	cost	NOUN
fbem-24779	41	155	fasb	fasb	NOUN
fbem-24779	41	156	quotas	quota	NOUN
fbem-24779	41	157	issued	issue	VERB
fbem-24779	41	158	by	by	ADP
fbem-24779	41	159	the	the	DET
fbem-24779	41	160	government	government	NOUN
fbem-24779	41	161	at	at	ADP
fbem-24779	41	162	no	no	DET
fbem-24779	41	163	cost	cost	NOUN
fbem-24779	41	164	asset	asset	NOUN
fbem-24779	41	165	fair	fair	ADJ
fbem-24779	41	166	value	value	NOUN
fbem-24779	41	167	fair	fair	ADJ
fbem-24779	41	168	value	value	NOUN
fbem-24779	41	169	purchase	purchase	NOUN
fbem-24779	41	170	of	of	ADP
fbem-24779	41	171	acquired	acquire	VERB
fbem-24779	41	172	quotas	quota	NOUN
fbem-24779	41	173	inventory	inventory	NOUN
fbem-24779	41	174	or	or	CCONJ
fbem-24779	41	175	intangibles	intangible	NOUN
fbem-24779	41	176	fair	fair	ADJ
fbem-24779	41	177	value	value	NOUN
fbem-24779	41	178	fair	fair	ADJ
fbem-24779	41	179	value	value	NOUN
fbem-24779	41	180	actual	actual	ADJ
fbem-24779	41	181	emissions	emission	NOUN
fbem-24779	41	182	from	from	ADP
fbem-24779	41	183	actual	actual	ADJ
fbem-24779	41	184	compliance	compliance	NOUN
fbem-24779	41	185	liabilities	liability	NOUN
fbem-24779	41	186	fair	fair	ADJ
fbem-24779	41	187	value	value	NOUN
fbem-24779	41	188	fair	fair	ADJ
fbem-24779	41	189	value	value	NOUN
fbem-24779	41	190	asbj	asbj	NOUN
fbem-24779	41	191	for	for	ADP
fbem-24779	41	192	personal	personal	ADJ
fbem-24779	41	193	use	use	NOUN
fbem-24779	41	194	purchase	purchase	NOUN
fbem-24779	41	195	of	of	ADP
fbem-24779	41	196	acquired	acquire	VERB
fbem-24779	41	197	quotas	quota	NOUN
fbem-24779	41	198	intangibles	intangible	NOUN
fbem-24779	41	199	measured	measure	VERB
fbem-24779	41	200	at	at	ADP
fbem-24779	41	201	historical	historical	ADJ
fbem-24779	41	202	cost	cost	NOUN
fbem-24779	41	203	where	where	SCONJ
fbem-24779	41	204	fair	fair	ADJ
fbem-24779	41	205	value	value	NOUN
fbem-24779	41	206	does	do	AUX
fbem-24779	41	207	not	not	PART
fbem-24779	41	208	exist	exist	VERB
fbem-24779	41	209	quotas	quota	NOUN
fbem-24779	41	210	for	for	ADP
fbem-24779	41	211	production	production	NOUN
fbem-24779	41	212	operations	operation	NOUN
fbem-24779	41	213	or	or	CCONJ
fbem-24779	41	214	investments	investment	NOUN
fbem-24779	41	215	are	be	AUX
fbem-24779	41	216	tested	test	VERB
fbem-24779	41	217	for	for	ADP
fbem-24779	41	218	impairment	impairment	NOUN
fbem-24779	41	219	at	at	ADP
fbem-24779	41	220	the	the	DET
fbem-24779	41	221	end	end	NOUN
fbem-24779	41	222	of	of	ADP
fbem-24779	41	223	the	the	DET
fbem-24779	41	224	period	period	NOUN
fbem-24779	41	225	quotas	quota	NOUN
fbem-24779	41	226	obtained	obtain	VERB
fbem-24779	41	227	from	from	ADP
fbem-24779	41	228	investment	investment	NOUN
fbem-24779	41	229	transactions	transaction	NOUN
fbem-24779	41	230	derivative	derivative	ADJ
fbem-24779	41	231	financial	financial	ADJ
fbem-24779	41	232	instrument	instrument	NOUN
fbem-24779	41	233	for	for	ADP
fbem-24779	41	234	investment	investment	NOUN
fbem-24779	41	235	purposes	purpose	NOUN
fbem-24779	41	236	purchase	purchase	NOUN
fbem-24779	41	237	of	of	ADP
fbem-24779	41	238	acquired	acquire	VERB
fbem-24779	41	239	quotas	quota	NOUN
fbem-24779	41	240	inventory	inventory	NOUN
fbem-24779	41	241	quotas	quota	NOUN
fbem-24779	41	242	obtained	obtain	VERB
fbem-24779	41	243	from	from	ADP
fbem-24779	41	244	investment	investment	NOUN
fbem-24779	41	245	transactions	transaction	NOUN
fbem-24779	41	246	derivative	derivative	ADJ
fbem-24779	41	247	financial	financial	ADJ
fbem-24779	41	248	instrument	instrument	NOUN
fbem-24779	41	249	despite	despite	SCONJ
fbem-24779	41	250	the	the	DET
fbem-24779	41	251	large	large	ADJ
fbem-24779	41	252	number	number	NOUN
fbem-24779	41	253	of	of	ADP
fbem-24779	41	254	countries	country	NOUN
fbem-24779	41	255	and	and	CCONJ
fbem-24779	41	256	regions	region	NOUN
fbem-24779	41	257	participating	participate	VERB
fbem-24779	41	258	in	in	ADP
fbem-24779	41	259	the	the	DET
fbem-24779	41	260	global	global	ADJ
fbem-24779	41	261	carbon	carbon	NOUN
fbem-24779	41	262	trading	trading	NOUN
fbem-24779	41	263	market	market	NOUN
fbem-24779	41	264	,	,	PUNCT
fbem-24779	41	265	there	there	PRON
fbem-24779	41	266	is	be	VERB
fbem-24779	41	267	currently	currently	ADV
fbem-24779	41	268	no	no	DET
fbem-24779	41	269	uniform	uniform	ADJ
fbem-24779	41	270	accounting	accounting	NOUN
fbem-24779	41	271	confirmation	confirmation	NOUN
fbem-24779	41	272	and	and	CCONJ
fbem-24779	41	273	measurement	measurement	NOUN
fbem-24779	41	274	method	method	NOUN
fbem-24779	41	275	for	for	ADP
fbem-24779	41	276	carbon	carbon	NOUN
fbem-24779	41	277	emission	emission	NOUN
fbem-24779	41	278	rights	right	NOUN
fbem-24779	41	279	,	,	PUNCT
fbem-24779	41	280	as	as	SCONJ
fbem-24779	41	281	the	the	DET
fbem-24779	41	282	depth	depth	NOUN
fbem-24779	41	283	of	of	ADP
fbem-24779	41	284	scientific	scientific	ADJ
fbem-24779	41	285	research	research	NOUN
fbem-24779	41	286	in	in	ADP
fbem-24779	41	287	each	each	DET
fbem-24779	41	288	country	country	NOUN
fbem-24779	41	289	or	or	CCONJ
fbem-24779	41	290	organization	organization	NOUN
fbem-24779	41	291	and	and	CCONJ
fbem-24779	41	292	the	the	DET
fbem-24779	41	293	degree	degree	NOUN
fbem-24779	41	294	of	of	ADP
fbem-24779	41	295	development	development	NOUN
fbem-24779	41	296	of	of	ADP
fbem-24779	41	297	the	the	DET
fbem-24779	41	298	national	national	ADJ
fbem-24779	41	299	carbon	carbon	NOUN
fbem-24779	41	300	market	market	NOUN
fbem-24779	41	301	vary	vary	VERB
fbem-24779	41	302	greatly	greatly	ADV
fbem-24779	41	303	.	.	PUNCT
fbem-24779	42	1	2.2	2.2	NUM
fbem-24779	42	2	.	.	PUNCT
fbem-24779	43	1	domestic	domestic	ADJ
fbem-24779	43	2	accounting	accounting	NOUN
fbem-24779	43	3	standards	standard	NOUN
fbem-24779	43	4	for	for	ADP
fbem-24779	43	5	carbon	carbon	NOUN
fbem-24779	43	6	emissions	emission	NOUN
fbem-24779	43	7	trading	trade	VERB
fbem-24779	43	8	the	the	DET
fbem-24779	43	9	construction	construction	NOUN
fbem-24779	43	10	of	of	ADP
fbem-24779	43	11	china	china	PROPN
fbem-24779	43	12	's	's	PART
fbem-24779	43	13	carbon	carbon	NOUN
fbem-24779	43	14	market	market	NOUN
fbem-24779	43	15	started	start	VERB
fbem-24779	43	16	with	with	ADP
fbem-24779	43	17	local	local	ADJ
fbem-24779	43	18	pilots	pilot	NOUN
fbem-24779	43	19	.	.	PUNCT
fbem-24779	44	1	in	in	ADP
fbem-24779	44	2	october	october	PROPN
fbem-24779	44	3	2011	2011	NUM
fbem-24779	44	4	,	,	PUNCT
fbem-24779	44	5	beijing	beijing	PROPN
fbem-24779	44	6	,	,	PUNCT
fbem-24779	44	7	tianjin	tianjin	PROPN
fbem-24779	44	8	,	,	PUNCT
fbem-24779	44	9	shanghai	shanghai	PROPN
fbem-24779	44	10	,	,	PUNCT
fbem-24779	44	11	chongqing	chongqing	PROPN
fbem-24779	44	12	,	,	PUNCT
fbem-24779	44	13	guangdong	guangdong	PROPN
fbem-24779	44	14	,	,	PUNCT
fbem-24779	44	15	hubei	hubei	PROPN
fbem-24779	44	16	and	and	CCONJ
fbem-24779	44	17	shenzhen	shenzhen	PROPN
fbem-24779	44	18	launched	launch	VERB
fbem-24779	44	19	local	local	ADJ
fbem-24779	44	20	pilots	pilot	NOUN
fbem-24779	44	21	of	of	ADP
fbem-24779	44	22	carbon	carbon	NOUN
fbem-24779	44	23	emissions	emission	NOUN
fbem-24779	44	24	trading	trading	NOUN
fbem-24779	44	25	.	.	PUNCT
fbem-24779	45	1	since	since	SCONJ
fbem-24779	45	2	2013	2013	NUM
fbem-24779	45	3	,	,	PUNCT
fbem-24779	45	4	seven	seven	NUM
fbem-24779	45	5	local	local	ADJ
fbem-24779	45	6	pilot	pilot	NOUN
fbem-24779	45	7	carbon	carbon	NOUN
fbem-24779	45	8	markets	market	NOUN
fbem-24779	45	9	have	have	AUX
fbem-24779	45	10	started	start	VERB
fbem-24779	45	11	online	online	ADJ
fbem-24779	45	12	trading	trading	NOUN
fbem-24779	45	13	one	one	NUM
fbem-24779	45	14	after	after	ADP
fbem-24779	45	15	another	another	PRON
fbem-24779	45	16	.	.	PUNCT
fbem-24779	46	1	in	in	ADP
fbem-24779	46	2	september	september	PROPN
fbem-24779	46	3	2016	2016	NUM
fbem-24779	46	4	,	,	PUNCT
fbem-24779	46	5	the	the	DET
fbem-24779	46	6	state	state	PROPN
fbem-24779	46	7	ministry	ministry	PROPN
fbem-24779	46	8	of	of	ADP
fbem-24779	46	9	finance	finance	PROPN
fbem-24779	46	10	issued	issue	VERB
fbem-24779	46	11	the	the	DET
fbem-24779	46	12	interim	interim	ADJ
fbem-24779	46	13	provisions	provision	NOUN
fbem-24779	46	14	on	on	ADP
fbem-24779	46	15	accounting	accounting	NOUN
fbem-24779	46	16	treatment	treatment	NOUN
fbem-24779	46	17	related	relate	VERB
fbem-24779	46	18	to	to	ADP
fbem-24779	46	19	carbon	carbon	NOUN
fbem-24779	46	20	emission	emission	NOUN
fbem-24779	46	21	right	right	ADJ
fbem-24779	46	22	trading	trading	NOUN
fbem-24779	46	23	pilot	pilot	NOUN
fbem-24779	46	24	(	(	PUNCT
fbem-24779	46	25	draft	draft	NOUN
fbem-24779	46	26	for	for	ADP
fbem-24779	46	27	public	public	ADJ
fbem-24779	46	28	comments	comment	NOUN
fbem-24779	46	29	)	)	PUNCT
fbem-24779	46	30	,	,	PUNCT
fbem-24779	46	31	and	and	CCONJ
fbem-24779	46	32	in	in	ADP
fbem-24779	46	33	2019	2019	NUM
fbem-24779	46	34	formally	formally	ADV
fbem-24779	46	35	promulgated	promulgate	VERB
fbem-24779	46	36	the	the	DET
fbem-24779	46	37	notice	notice	NOUN
fbem-24779	46	38	of	of	ADP
fbem-24779	46	39	the	the	DET
fbem-24779	46	40	ministry	ministry	PROPN
fbem-24779	46	41	of	of	ADP
fbem-24779	46	42	finance	finance	NOUN
fbem-24779	46	43	on	on	ADP
fbem-24779	46	44	the	the	DET
fbem-24779	46	45	issuance	issuance	NOUN
fbem-24779	46	46	of	of	ADP
fbem-24779	46	47	the	the	DET
fbem-24779	46	48	interim	interim	ADJ
fbem-24779	46	49	provisions	provision	NOUN
fbem-24779	46	50	on	on	ADP
fbem-24779	46	51	accounting	accounting	NOUN
fbem-24779	46	52	treatment	treatment	NOUN
fbem-24779	46	53	related	relate	VERB
fbem-24779	46	54	to	to	ADP
fbem-24779	46	55	carbon	carbon	NOUN
fbem-24779	46	56	emission	emission	NOUN
fbem-24779	46	57	right	right	ADJ
fbem-24779	46	58	trading	trading	NOUN
fbem-24779	46	59	(	(	PUNCT
fbem-24779	46	60	hereinafter	hereinafter	NOUN
fbem-24779	46	61	referred	refer	VERB
fbem-24779	46	62	to	to	ADP
fbem-24779	46	63	as	as	ADP
fbem-24779	46	64	the	the	DET
fbem-24779	46	65	"	"	PUNCT
fbem-24779	46	66	interim	interim	ADJ
fbem-24779	46	67	provisions	provision	NOUN
fbem-24779	46	68	"	"	PUNCT
fbem-24779	46	69	)	)	PUNCT
fbem-24779	46	70	.	.	PUNCT
fbem-24779	47	1	the	the	DET
fbem-24779	47	2	issuance	issuance	NOUN
fbem-24779	47	3	of	of	ADP
fbem-24779	47	4	this	this	DET
fbem-24779	47	5	provision	provision	NOUN
fbem-24779	47	6	marked	mark	VERB
fbem-24779	47	7	the	the	DET
fbem-24779	47	8	beginning	beginning	NOUN
fbem-24779	47	9	of	of	ADP
fbem-24779	47	10	the	the	DET
fbem-24779	47	11	nationwide	nationwide	ADJ
fbem-24779	47	12	implementation	implementation	NOUN
fbem-24779	47	13	of	of	ADP
fbem-24779	47	14	the	the	DET
fbem-24779	47	15	carbon	carbon	NOUN
fbem-24779	47	16	emissions	emission	NOUN
fbem-24779	47	17	market	market	NOUN
fbem-24779	47	18	mechanism	mechanism	NOUN
fbem-24779	47	19	and	and	CCONJ
fbem-24779	47	20	its	its	PRON
fbem-24779	47	21	corresponding	correspond	VERB
fbem-24779	47	22	accounting	accounting	NOUN
fbem-24779	47	23	and	and	CCONJ
fbem-24779	47	24	reporting	reporting	NOUN
fbem-24779	47	25	system	system	NOUN
fbem-24779	47	26	.	.	PUNCT
fbem-24779	48	1	on	on	ADP
fbem-24779	48	2	december	december	PROPN
fbem-24779	48	3	31	31	NUM
fbem-24779	48	4	,	,	PUNCT
fbem-24779	48	5	2020	2020	NUM
fbem-24779	48	6	,	,	PUNCT
fbem-24779	48	7	the	the	DET
fbem-24779	48	8	ministry	ministry	PROPN
fbem-24779	48	9	of	of	ADP
fbem-24779	48	10	ecology	ecology	NOUN
fbem-24779	48	11	and	and	CCONJ
fbem-24779	48	12	environment	environment	NOUN
fbem-24779	48	13	issued	issue	VERB
fbem-24779	48	14	the	the	DET
fbem-24779	48	15	administrative	administrative	ADJ
fbem-24779	48	16	measures	measure	NOUN
fbem-24779	48	17	for	for	ADP
fbem-24779	48	18	carbon	carbon	NOUN
fbem-24779	48	19	emissions	emission	NOUN
fbem-24779	48	20	trading	trading	NOUN
fbem-24779	48	21	(	(	PUNCT
fbem-24779	48	22	trial	trial	NOUN
fbem-24779	48	23	)	)	PUNCT
fbem-24779	48	24	,	,	PUNCT
fbem-24779	48	25	which	which	PRON
fbem-24779	48	26	came	come	VERB
fbem-24779	48	27	into	into	ADP
fbem-24779	48	28	effect	effect	NOUN
fbem-24779	48	29	on	on	ADP
fbem-24779	48	30	january	january	PROPN
fbem-24779	48	31	1	1	NUM
fbem-24779	48	32	,	,	PUNCT
fbem-24779	48	33	2021.on	2021.on	NUM
fbem-24779	48	34	july	july	PROPN
fbem-24779	48	35	16	16	NUM
fbem-24779	48	36	,	,	PUNCT
fbem-24779	48	37	2021	2021	NUM
fbem-24779	48	38	,	,	PUNCT
fbem-24779	48	39	the	the	DET
fbem-24779	48	40	national	national	ADJ
fbem-24779	48	41	carbon	carbon	NOUN
fbem-24779	48	42	emissions	emission	NOUN
fbem-24779	48	43	trading	trading	NOUN
fbem-24779	48	44	market	market	NOUN
fbem-24779	48	45	was	be	AUX
fbem-24779	48	46	formally	formally	ADV
fbem-24779	48	47	launched	launch	VERB
fbem-24779	48	48	,	,	PUNCT
fbem-24779	48	49	with	with	ADP
fbem-24779	48	50	simultaneous	simultaneous	ADJ
fbem-24779	48	51	launch	launch	NOUN
fbem-24779	48	52	events	event	NOUN
fbem-24779	48	53	held	hold	VERB
fbem-24779	48	54	in	in	ADP
fbem-24779	48	55	beijing	beijing	PROPN
fbem-24779	48	56	,	,	PUNCT
fbem-24779	48	57	shanghai	shanghai	PROPN
fbem-24779	48	58	and	and	CCONJ
fbem-24779	48	59	wuhan	wuhan	PROPN
fbem-24779	48	60	,	,	PUNCT
fbem-24779	48	61	marking	mark	VERB
fbem-24779	48	62	the	the	DET
fbem-24779	48	63	official	official	ADJ
fbem-24779	48	64	launch	launch	NOUN
fbem-24779	48	65	of	of	ADP
fbem-24779	48	66	the	the	DET
fbem-24779	48	67	national	national	ADJ
fbem-24779	48	68	carbon	carbon	NOUN
fbem-24779	48	69	market	market	NOUN
fbem-24779	48	70	for	for	ADP
fbem-24779	48	71	trading	trading	NOUN
fbem-24779	48	72	.	.	PUNCT
fbem-24779	49	1	up	up	ADP
fbem-24779	49	2	to	to	ADP
fbem-24779	49	3	now	now	ADV
fbem-24779	49	4	,	,	PUNCT
fbem-24779	49	5	the	the	DET
fbem-24779	49	6	accounting	accounting	NOUN
fbem-24779	49	7	treatment	treatment	NOUN
fbem-24779	49	8	of	of	ADP
fbem-24779	49	9	carbon	carbon	NOUN
fbem-24779	49	10	emission	emission	NOUN
fbem-24779	49	11	rights	right	NOUN
fbem-24779	49	12	trading	trading	NOUN
fbem-24779	49	13	in	in	ADP
fbem-24779	49	14	china	china	PROPN
fbem-24779	49	15	still	still	ADV
fbem-24779	49	16	follows	follow	VERB
fbem-24779	49	17	the	the	DET
fbem-24779	49	18	provisional	provisional	ADJ
fbem-24779	49	19	regulations	regulation	NOUN
fbem-24779	49	20	for	for	ADP
fbem-24779	49	21	accounting	account	VERB
fbem-24779	49	22	.	.	PUNCT
fbem-24779	50	1	at	at	ADP
fbem-24779	50	2	the	the	DET
fbem-24779	50	3	same	same	ADJ
fbem-24779	50	4	time	time	NOUN
fbem-24779	50	5	,	,	PUNCT
fbem-24779	50	6	issues	issue	NOUN
fbem-24779	50	7	such	such	ADJ
fbem-24779	50	8	as	as	ADP
fbem-24779	50	9	accounting	accounting	NOUN
fbem-24779	50	10	confirmation	confirmation	NOUN
fbem-24779	50	11	and	and	CCONJ
fbem-24779	50	12	measurement	measurement	NOUN
fbem-24779	50	13	related	relate	VERB
fbem-24779	50	14	to	to	ADP
fbem-24779	50	15	carbon	carbon	NOUN
fbem-24779	50	16	emission	emission	NOUN
fbem-24779	50	17	rights	right	NOUN
fbem-24779	50	18	trading	trading	NOUN
fbem-24779	50	19	have	have	AUX
fbem-24779	50	20	received	receive	VERB
fbem-24779	50	21	widespread	widespread	ADJ
fbem-24779	50	22	attention	attention	NOUN
fbem-24779	50	23	.	.	PUNCT
fbem-24779	51	1	379	379	NUM
fbem-24779	51	2	figure	figure	NOUN
fbem-24779	51	3	1	1	NUM
fbem-24779	51	4	.	.	PUNCT
fbem-24779	52	1	china	china	PROPN
fbem-24779	52	2	's	's	PART
fbem-24779	52	3	carbon	carbon	NOUN
fbem-24779	52	4	trading	trading	NOUN
fbem-24779	52	5	market	market	NOUN
fbem-24779	52	6	development	development	NOUN
fbem-24779	52	7	events	event	NOUN
fbem-24779	52	8	and	and	CCONJ
fbem-24779	52	9	document	document	NOUN
fbem-24779	52	10	release	release	NOUN
fbem-24779	52	11	time	time	NOUN
fbem-24779	52	12	narrative	narrative	NOUN
fbem-24779	52	13	map	map	VERB
fbem-24779	52	14	the	the	DET
fbem-24779	52	15	scope	scope	NOUN
fbem-24779	52	16	of	of	ADP
fbem-24779	52	17	application	application	NOUN
fbem-24779	52	18	of	of	ADP
fbem-24779	52	19	the	the	DET
fbem-24779	52	20	provisions	provision	NOUN
fbem-24779	52	21	in	in	ADP
fbem-24779	52	22	the	the	DET
fbem-24779	52	23	interim	interim	ADJ
fbem-24779	52	24	provisions	provision	NOUN
fbem-24779	52	25	is	be	AUX
fbem-24779	52	26	key	key	ADJ
fbem-24779	52	27	emitting	emit	VERB
fbem-24779	52	28	enterprises	enterprise	NOUN
fbem-24779	52	29	.	.	PUNCT
fbem-24779	53	1	the	the	DET
fbem-24779	53	2	relevant	relevant	ADJ
fbem-24779	53	3	enterprises	enterprise	NOUN
fbem-24779	53	4	among	among	ADP
fbem-24779	53	5	the	the	DET
fbem-24779	53	6	key	key	ADJ
fbem-24779	53	7	emission	emission	NOUN
fbem-24779	53	8	units	unit	NOUN
fbem-24779	53	9	in	in	ADP
fbem-24779	53	10	china	china	PROPN
fbem-24779	53	11	that	that	PRON
fbem-24779	53	12	carry	carry	VERB
fbem-24779	53	13	out	out	ADP
fbem-24779	53	14	carbon	carbon	NOUN
fbem-24779	53	15	emissions	emission	NOUN
fbem-24779	53	16	trading	trading	NOUN
fbem-24779	53	17	business	business	NOUN
fbem-24779	53	18	mainly	mainly	ADV
fbem-24779	53	19	include	include	VERB
fbem-24779	53	20	enterprises	enterprise	NOUN
fbem-24779	53	21	in	in	ADP
fbem-24779	53	22	the	the	DET
fbem-24779	53	23	petrochemical	petrochemical	NOUN
fbem-24779	53	24	,	,	PUNCT
fbem-24779	53	25	chemical	chemical	NOUN
fbem-24779	53	26	,	,	PUNCT
fbem-24779	53	27	building	building	NOUN
fbem-24779	53	28	materials	material	NOUN
fbem-24779	53	29	,	,	PUNCT
fbem-24779	53	30	iron	iron	NOUN
fbem-24779	53	31	and	and	CCONJ
fbem-24779	53	32	steel	steel	NOUN
fbem-24779	53	33	,	,	PUNCT
fbem-24779	53	34	paper	paper	NOUN
fbem-24779	53	35	-	-	PUNCT
fbem-24779	53	36	making	making	NOUN
fbem-24779	53	37	,	,	PUNCT
fbem-24779	53	38	electric	electric	ADJ
fbem-24779	53	39	power	power	NOUN
fbem-24779	53	40	,	,	PUNCT
fbem-24779	53	41	aviation	aviation	NOUN
fbem-24779	53	42	and	and	CCONJ
fbem-24779	53	43	other	other	ADJ
fbem-24779	53	44	industries	industry	NOUN
fbem-24779	53	45	.	.	PUNCT
fbem-24779	54	1	there	there	PRON
fbem-24779	54	2	are	be	VERB
fbem-24779	54	3	two	two	NUM
fbem-24779	54	4	main	main	ADJ
fbem-24779	54	5	ways	way	NOUN
fbem-24779	54	6	for	for	SCONJ
fbem-24779	54	7	an	an	DET
fbem-24779	54	8	emitting	emit	VERB
fbem-24779	54	9	entity	entity	NOUN
fbem-24779	54	10	to	to	PART
fbem-24779	54	11	acquire	acquire	VERB
fbem-24779	54	12	its	its	PRON
fbem-24779	54	13	carbon	carbon	NOUN
fbem-24779	54	14	emission	emission	NOUN
fbem-24779	54	15	allowances	allowance	NOUN
fbem-24779	54	16	:	:	PUNCT
fbem-24779	54	17	firstly	firstly	ADV
fbem-24779	54	18	,	,	PUNCT
fbem-24779	54	19	by	by	ADP
fbem-24779	54	20	purchasing	purchase	VERB
fbem-24779	54	21	allowances	allowance	NOUN
fbem-24779	54	22	through	through	ADP
fbem-24779	54	23	market	market	NOUN
fbem-24779	54	24	transactions	transaction	NOUN
fbem-24779	54	25	;	;	PUNCT
fbem-24779	54	26	and	and	CCONJ
fbem-24779	54	27	secondly	secondly	ADV
fbem-24779	54	28	,	,	PUNCT
fbem-24779	54	29	by	by	ADP
fbem-24779	54	30	obtaining	obtain	VERB
fbem-24779	54	31	free	free	ADJ
fbem-24779	54	32	allowances	allowance	NOUN
fbem-24779	54	33	from	from	ADP
fbem-24779	54	34	the	the	DET
fbem-24779	54	35	government	government	NOUN
fbem-24779	54	36	in	in	ADP
fbem-24779	54	37	accordance	accordance	NOUN
fbem-24779	54	38	with	with	ADP
fbem-24779	54	39	the	the	DET
fbem-24779	54	40	policy	policy	NOUN
fbem-24779	54	41	.	.	PUNCT
fbem-24779	55	1	according	accord	VERB
fbem-24779	55	2	to	to	ADP
fbem-24779	55	3	the	the	DET
fbem-24779	55	4	interim	interim	ADJ
fbem-24779	55	5	provisions	provision	NOUN
fbem-24779	55	6	,	,	PUNCT
fbem-24779	55	7	for	for	ADP
fbem-24779	55	8	those	those	DET
fbem-24779	55	9	enterprises	enterprise	NOUN
fbem-24779	55	10	classified	classify	VERB
fbem-24779	55	11	as	as	ADP
fbem-24779	55	12	key	key	ADJ
fbem-24779	55	13	emitting	emit	VERB
fbem-24779	55	14	entities	entity	NOUN
fbem-24779	55	15	,	,	PUNCT
fbem-24779	55	16	a	a	DET
fbem-24779	55	17	specific	specific	ADJ
fbem-24779	55	18	accounting	accounting	NOUN
fbem-24779	55	19	account	account	NOUN
fbem-24779	55	20	"	"	PUNCT
fbem-24779	55	21	1489	1489	NUM
fbem-24779	55	22	carbon	carbon	NOUN
fbem-24779	55	23	emission	emission	NOUN
fbem-24779	55	24	right	right	ADJ
fbem-24779	55	25	assets	asset	NOUN
fbem-24779	55	26	"	"	PUNCT
fbem-24779	55	27	is	be	AUX
fbem-24779	55	28	required	require	VERB
fbem-24779	55	29	to	to	PART
fbem-24779	55	30	be	be	AUX
fbem-24779	55	31	set	set	VERB
fbem-24779	55	32	up	up	ADP
fbem-24779	55	33	to	to	PART
fbem-24779	55	34	record	record	NOUN
fbem-24779	55	35	and	and	CCONJ
fbem-24779	55	36	account	account	VERB
fbem-24779	55	37	for	for	ADP
fbem-24779	55	38	carbon	carbon	NOUN
fbem-24779	55	39	emission	emission	NOUN
fbem-24779	55	40	allowances	allowance	NOUN
fbem-24779	55	41	purchased	purchase	VERB
fbem-24779	55	42	through	through	ADP
fbem-24779	55	43	market	market	NOUN
fbem-24779	55	44	trading	trading	NOUN
fbem-24779	55	45	.	.	PUNCT
fbem-24779	56	1	trading	trading	NOUN
fbem-24779	56	2	of	of	ADP
fbem-24779	56	3	carbon	carbon	NOUN
fbem-24779	56	4	emission	emission	NOUN
fbem-24779	56	5	allowances	allowance	NOUN
fbem-24779	56	6	purchased	purchase	VERB
fbem-24779	56	7	through	through	ADP
fbem-24779	56	8	the	the	DET
fbem-24779	56	9	market	market	NOUN
fbem-24779	56	10	.	.	PUNCT
fbem-24779	57	1	in	in	ADP
fbem-24779	57	2	addition	addition	NOUN
fbem-24779	57	3	,	,	PUNCT
fbem-24779	57	4	in	in	ADP
fbem-24779	57	5	order	order	NOUN
fbem-24779	57	6	to	to	PART
fbem-24779	57	7	differentiate	differentiate	VERB
fbem-24779	57	8	between	between	ADP
fbem-24779	57	9	different	different	ADJ
fbem-24779	57	10	acquisition	acquisition	NOUN
fbem-24779	57	11	channels	channel	NOUN
fbem-24779	57	12	,	,	PUNCT
fbem-24779	57	13	a	a	DET
fbem-24779	57	14	second	second	ADJ
fbem-24779	57	15	-	-	PUNCT
fbem-24779	57	16	level	level	NOUN
fbem-24779	57	17	line	line	NOUN
fbem-24779	57	18	item	item	NOUN
fbem-24779	57	19	needs	need	VERB
fbem-24779	57	20	to	to	PART
fbem-24779	57	21	be	be	AUX
fbem-24779	57	22	established	establish	VERB
fbem-24779	57	23	under	under	ADP
fbem-24779	57	24	this	this	DET
fbem-24779	57	25	account	account	NOUN
fbem-24779	58	1	[	[	X
fbem-24779	58	2	7	7	NUM
fbem-24779	58	3	]	]	PUNCT
fbem-24779	58	4	.	.	PUNCT
fbem-24779	59	1	it	it	PRON
fbem-24779	59	2	is	be	AUX
fbem-24779	59	3	worth	worth	ADJ
fbem-24779	59	4	noting	note	VERB
fbem-24779	59	5	that	that	SCONJ
fbem-24779	59	6	,	,	PUNCT
fbem-24779	59	7	as	as	SCONJ
fbem-24779	59	8	can	can	AUX
fbem-24779	59	9	be	be	AUX
fbem-24779	59	10	seen	see	VERB
fbem-24779	59	11	by	by	ADP
fbem-24779	59	12	comparison	comparison	NOUN
fbem-24779	59	13	,	,	PUNCT
fbem-24779	59	14	both	both	DET
fbem-24779	59	15	documents	document	NOUN
fbem-24779	59	16	do	do	AUX
fbem-24779	59	17	not	not	PART
fbem-24779	59	18	address	address	VERB
fbem-24779	59	19	the	the	DET
fbem-24779	59	20	recognition	recognition	NOUN
fbem-24779	59	21	,	,	PUNCT
fbem-24779	59	22	measurement	measurement	NOUN
fbem-24779	59	23	,	,	PUNCT
fbem-24779	59	24	and	and	CCONJ
fbem-24779	59	25	accounting	accounting	NOUN
fbem-24779	59	26	treatment	treatment	NOUN
fbem-24779	59	27	for	for	ADP
fbem-24779	59	28	the	the	DET
fbem-24779	59	29	gratuitous	gratuitous	ADJ
fbem-24779	59	30	acquisition	acquisition	NOUN
fbem-24779	59	31	of	of	ADP
fbem-24779	59	32	carbon	carbon	NOUN
fbem-24779	59	33	emission	emission	NOUN
fbem-24779	59	34	rights	right	NOUN
fbem-24779	59	35	allowances	allowance	NOUN
fbem-24779	59	36	through	through	ADP
fbem-24779	59	37	free	free	ADJ
fbem-24779	59	38	government	government	NOUN
fbem-24779	59	39	allocation	allocation	NOUN
fbem-24779	59	40	.	.	PUNCT
fbem-24779	60	1	on	on	ADP
fbem-24779	60	2	the	the	DET
fbem-24779	60	3	other	other	ADJ
fbem-24779	60	4	hand	hand	NOUN
fbem-24779	60	5	,	,	PUNCT
fbem-24779	60	6	another	another	DET
fbem-24779	60	7	accounting	accounting	NOUN
fbem-24779	60	8	requirement	requirement	NOUN
fbem-24779	60	9	for	for	ADP
fbem-24779	60	10	key	key	ADJ
fbem-24779	60	11	emitters	emitter	NOUN
fbem-24779	60	12	was	be	AUX
fbem-24779	60	13	introduced	introduce	VERB
fbem-24779	60	14	in	in	ADP
fbem-24779	60	15	the	the	DET
fbem-24779	60	16	draft	draft	NOUN
fbem-24779	60	17	for	for	ADP
fbem-24779	60	18	public	public	ADJ
fbem-24779	60	19	comments	comment	NOUN
fbem-24779	60	20	:	:	PUNCT
fbem-24779	60	21	the	the	DET
fbem-24779	60	22	establishment	establishment	NOUN
fbem-24779	60	23	of	of	ADP
fbem-24779	60	24	the	the	DET
fbem-24779	60	25	account	account	NOUN
fbem-24779	60	26	"	"	PUNCT
fbem-24779	60	27	2204	2204	NUM
fbem-24779	60	28	carbon	carbon	NOUN
fbem-24779	60	29	credits	credit	NOUN
fbem-24779	60	30	payable	payable	ADJ
fbem-24779	60	31	"	"	PUNCT
fbem-24779	60	32	to	to	PART
fbem-24779	60	33	facilitate	facilitate	VERB
fbem-24779	60	34	the	the	DET
fbem-24779	60	35	recording	recording	NOUN
fbem-24779	60	36	of	of	ADP
fbem-24779	60	37	the	the	DET
fbem-24779	60	38	value	value	NOUN
fbem-24779	60	39	of	of	ADP
fbem-24779	60	40	carbon	carbon	NOUN
fbem-24779	60	41	credits	credit	NOUN
fbem-24779	60	42	payable	payable	ADJ
fbem-24779	60	43	as	as	ADP
fbem-24779	60	44	a	a	DET
fbem-24779	60	45	result	result	NOUN
fbem-24779	60	46	of	of	ADP
fbem-24779	60	47	the	the	DET
fbem-24779	60	48	fulfillment	fulfillment	NOUN
fbem-24779	60	49	of	of	ADP
fbem-24779	60	50	emission	emission	NOUN
fbem-24779	60	51	reduction	reduction	NOUN
fbem-24779	60	52	obligations	obligation	NOUN
fbem-24779	60	53	.	.	PUNCT
fbem-24779	61	1	in	in	ADP
fbem-24779	61	2	the	the	DET
fbem-24779	61	3	event	event	NOUN
fbem-24779	61	4	of	of	ADP
fbem-24779	61	5	actual	actual	ADJ
fbem-24779	61	6	emissions	emission	NOUN
fbem-24779	61	7	exceeding	exceed	VERB
fbem-24779	61	8	the	the	DET
fbem-24779	61	9	allowable	allowable	ADJ
fbem-24779	61	10	limit	limit	NOUN
fbem-24779	61	11	,	,	PUNCT
fbem-24779	61	12	enterprises	enterprise	NOUN
fbem-24779	61	13	should	should	AUX
fbem-24779	61	14	measure	measure	VERB
fbem-24779	61	15	their	their	PRON
fbem-24779	61	16	carbon	carbon	NOUN
fbem-24779	61	17	emission	emission	NOUN
fbem-24779	61	18	liabilities	liability	NOUN
fbem-24779	61	19	based	base	VERB
fbem-24779	61	20	on	on	ADP
fbem-24779	61	21	the	the	DET
fbem-24779	61	22	fair	fair	ADJ
fbem-24779	61	23	value	value	NOUN
fbem-24779	61	24	of	of	ADP
fbem-24779	61	25	the	the	DET
fbem-24779	61	26	excess	excess	ADJ
fbem-24779	61	27	emissions	emission	NOUN
fbem-24779	61	28	in	in	ADP
fbem-24779	61	29	the	the	DET
fbem-24779	61	30	current	current	ADJ
fbem-24779	61	31	period	period	NOUN
fbem-24779	61	32	.	.	PUNCT
fbem-24779	62	1	at	at	ADP
fbem-24779	62	2	the	the	DET
fbem-24779	62	3	same	same	ADJ
fbem-24779	62	4	time	time	NOUN
fbem-24779	62	5	,	,	PUNCT
fbem-24779	62	6	at	at	ADP
fbem-24779	62	7	the	the	DET
fbem-24779	62	8	end	end	NOUN
fbem-24779	62	9	of	of	ADP
fbem-24779	62	10	each	each	DET
fbem-24779	62	11	reporting	reporting	NOUN
fbem-24779	62	12	period	period	NOUN
fbem-24779	62	13	,	,	PUNCT
fbem-24779	62	14	the	the	DET
fbem-24779	62	15	enterprise	enterprise	NOUN
fbem-24779	62	16	should	should	AUX
fbem-24779	62	17	also	also	ADV
fbem-24779	62	18	adjust	adjust	VERB
fbem-24779	62	19	the	the	DET
fbem-24779	62	20	book	book	NOUN
fbem-24779	62	21	value	value	NOUN
fbem-24779	62	22	of	of	ADP
fbem-24779	62	23	the	the	DET
fbem-24779	62	24	"	"	PUNCT
fbem-24779	62	25	carbon	carbon	NOUN
fbem-24779	62	26	credits	credit	NOUN
fbem-24779	62	27	payable	payable	ADJ
fbem-24779	62	28	"	"	PUNCT
fbem-24779	62	29	account	account	NOUN
fbem-24779	62	30	according	accord	VERB
fbem-24779	62	31	to	to	ADP
fbem-24779	62	32	the	the	DET
fbem-24779	62	33	changes	change	NOUN
fbem-24779	62	34	in	in	ADP
fbem-24779	62	35	the	the	DET
fbem-24779	62	36	fair	fair	ADJ
fbem-24779	62	37	value	value	NOUN
fbem-24779	62	38	of	of	ADP
fbem-24779	62	39	carbon	carbon	NOUN
fbem-24779	62	40	credits	credit	NOUN
fbem-24779	62	41	.	.	PUNCT
fbem-24779	63	1	however	however	ADV
fbem-24779	63	2	,	,	PUNCT
fbem-24779	63	3	the	the	DET
fbem-24779	63	4	interim	interim	ADJ
fbem-24779	63	5	provisions	provision	NOUN
fbem-24779	63	6	do	do	AUX
fbem-24779	63	7	not	not	PART
fbem-24779	63	8	currently	currently	ADV
fbem-24779	63	9	provide	provide	VERB
fbem-24779	63	10	specific	specific	ADJ
fbem-24779	63	11	guidance	guidance	NOUN
fbem-24779	63	12	on	on	ADP
fbem-24779	63	13	the	the	DET
fbem-24779	63	14	recognition	recognition	NOUN
fbem-24779	63	15	,	,	PUNCT
fbem-24779	63	16	measurement	measurement	NOUN
fbem-24779	63	17	and	and	CCONJ
fbem-24779	63	18	accounting	accounting	NOUN
fbem-24779	63	19	treatment	treatment	NOUN
fbem-24779	63	20	of	of	ADP
fbem-24779	63	21	carbon	carbon	NOUN
fbem-24779	63	22	emission	emission	NOUN
fbem-24779	63	23	liabilities	liability	NOUN
fbem-24779	63	24	.	.	PUNCT
fbem-24779	64	1	table	table	NOUN
fbem-24779	64	2	2	2	NUM
fbem-24779	64	3	.	.	PUNCT
fbem-24779	64	4	comparison	comparison	NOUN
fbem-24779	64	5	of	of	ADP
fbem-24779	64	6	the	the	DET
fbem-24779	64	7	accounting	accounting	NOUN
fbem-24779	64	8	confirmation	confirmation	NOUN
fbem-24779	64	9	and	and	CCONJ
fbem-24779	64	10	measurement	measurement	NOUN
fbem-24779	64	11	treatment	treatment	NOUN
fbem-24779	64	12	of	of	ADP
fbem-24779	64	13	carbon	carbon	NOUN
fbem-24779	64	14	emission	emission	NOUN
fbem-24779	64	15	rights	right	NOUN
fbem-24779	64	16	in	in	ADP
fbem-24779	64	17	two	two	NUM
fbem-24779	64	18	policy	policy	NOUN
fbem-24779	64	19	papers	paper	NOUN
fbem-24779	64	20	file	file	VERB
fbem-24779	64	21	enterprise	enterprise	NOUN
fbem-24779	64	22	accounting	accounting	NOUN
fbem-24779	64	23	confirmation	confirmation	NOUN
fbem-24779	64	24	accounting	accounting	NOUN
fbem-24779	64	25	measurement	measurement	NOUN
fbem-24779	64	26	draft	draft	NOUN
fbem-24779	64	27	for	for	ADP
fbem-24779	64	28	public	public	ADJ
fbem-24779	64	29	comments	comment	NOUN
fbem-24779	64	30	carbon	carbon	NOUN
fbem-24779	64	31	credits	credit	NOUN
fbem-24779	64	32	acquired	acquire	VERB
fbem-24779	64	33	by	by	ADP
fbem-24779	64	34	purchase	purchase	NOUN
fbem-24779	64	35	carbon	carbon	NOUN
fbem-24779	64	36	credits	credit	NOUN
fbem-24779	64	37	assets	asset	NOUN
fbem-24779	64	38	historical	historical	ADJ
fbem-24779	64	39	cost	cost	NOUN
fbem-24779	64	40	quotas	quota	NOUN
fbem-24779	64	41	issued	issue	VERB
fbem-24779	64	42	by	by	ADP
fbem-24779	64	43	the	the	DET
fbem-24779	64	44	government	government	NOUN
fbem-24779	64	45	at	at	ADP
fbem-24779	64	46	no	no	DET
fbem-24779	64	47	cost	cost	NOUN
fbem-24779	64	48	when	when	SCONJ
fbem-24779	64	49	complying	comply	VERB
fbem-24779	64	50	with	with	ADP
fbem-24779	64	51	carbon	carbon	NOUN
fbem-24779	64	52	emission	emission	NOUN
fbem-24779	64	53	obligations	obligation	NOUN
fbem-24779	64	54	carbon	carbon	NOUN
fbem-24779	64	55	credits	credit	NOUN
fbem-24779	64	56	payable	payable	ADJ
fbem-24779	64	57	fair	fair	ADJ
fbem-24779	64	58	value	value	NOUN
fbem-24779	64	59	the	the	DET
fbem-24779	64	60	interim	interim	ADJ
fbem-24779	64	61	provisions	provision	NOUN
fbem-24779	64	62	carbon	carbon	NOUN
fbem-24779	64	63	credits	credit	NOUN
fbem-24779	64	64	acquired	acquire	VERB
fbem-24779	64	65	by	by	ADP
fbem-24779	64	66	purchase	purchase	NOUN
fbem-24779	64	67	carbon	carbon	NOUN
fbem-24779	64	68	credits	credit	NOUN
fbem-24779	64	69	assets	asset	NOUN
fbem-24779	64	70	historical	historical	ADJ
fbem-24779	64	71	cost	cost	NOUN
fbem-24779	64	72	quotas	quota	NOUN
fbem-24779	64	73	issued	issue	VERB
fbem-24779	64	74	by	by	ADP
fbem-24779	64	75	the	the	DET
fbem-24779	64	76	government	government	NOUN
fbem-24779	64	77	at	at	ADP
fbem-24779	64	78	no	no	DET
fbem-24779	64	79	cost	cost	NOUN
fbem-24779	64	80	does	do	AUX
fbem-24779	64	81	not	not	PART
fbem-24779	64	82	involve	involve	VERB
fbem-24779	64	83	carbon	carbon	NOUN
fbem-24779	64	84	credit	credit	NOUN
fbem-24779	64	85	liabilities	liability	NOUN
fbem-24779	64	86	in	in	ADP
fbem-24779	64	87	china	china	PROPN
fbem-24779	64	88	's	's	PART
fbem-24779	64	89	enterprises	enterprise	NOUN
fbem-24779	64	90	,	,	PUNCT
fbem-24779	64	91	there	there	PRON
fbem-24779	64	92	are	be	VERB
fbem-24779	64	93	some	some	DET
fbem-24779	64	94	enterprises	enterprise	NOUN
fbem-24779	64	95	that	that	PRON
fbem-24779	64	96	recognize	recognize	VERB
fbem-24779	64	97	the	the	DET
fbem-24779	64	98	excess	excess	ADJ
fbem-24779	64	99	carbon	carbon	NOUN
fbem-24779	64	100	emission	emission	NOUN
fbem-24779	64	101	right	right	ADJ
fbem-24779	64	102	allowances	allowance	NOUN
fbem-24779	64	103	as	as	ADP
fbem-24779	64	104	trading	trade	VERB
fbem-24779	64	105	financial	financial	ADJ
fbem-24779	64	106	assets	asset	NOUN
fbem-24779	64	107	measured	measure	VERB
fbem-24779	64	108	at	at	ADP
fbem-24779	64	109	fair	fair	ADJ
fbem-24779	64	110	value	value	NOUN
fbem-24779	64	111	[	[	X
fbem-24779	64	112	8	8	NUM
fbem-24779	64	113	]	]	PUNCT
fbem-24779	64	114	,	,	PUNCT
fbem-24779	64	115	unlike	unlike	ADP
fbem-24779	64	116	the	the	DET
fbem-24779	64	117	interim	interim	ADJ
fbem-24779	64	118	provisions	provision	NOUN
fbem-24779	64	119	,	,	PUNCT
fbem-24779	64	120	which	which	PRON
fbem-24779	64	121	are	be	AUX
fbem-24779	64	122	measured	measure	VERB
fbem-24779	64	123	at	at	ADP
fbem-24779	64	124	fair	fair	ADJ
fbem-24779	64	125	value	value	NOUN
fbem-24779	64	126	,	,	PUNCT
fbem-24779	64	127	the	the	DET
fbem-24779	64	128	value	value	NOUN
fbem-24779	64	129	of	of	ADP
fbem-24779	64	130	this	this	DET
fbem-24779	64	131	asset	asset	NOUN
fbem-24779	64	132	can	can	AUX
fbem-24779	64	133	change	change	VERB
fbem-24779	64	134	with	with	ADP
fbem-24779	64	135	the	the	DET
fbem-24779	64	136	fluctuation	fluctuation	NOUN
fbem-24779	64	137	of	of	ADP
fbem-24779	64	138	the	the	DET
fbem-24779	64	139	quota	quota	NOUN
fbem-24779	64	140	price	price	NOUN
fbem-24779	64	141	in	in	ADP
fbem-24779	64	142	the	the	DET
fbem-24779	64	143	carbon	carbon	NOUN
fbem-24779	64	144	trading	trading	NOUN
fbem-24779	64	145	market	market	NOUN
fbem-24779	64	146	,	,	PUNCT
fbem-24779	64	147	and	and	CCONJ
fbem-24779	64	148	in	in	ADP
fbem-24779	64	149	accordance	accordance	NOUN
fbem-24779	64	150	with	with	ADP
fbem-24779	64	151	the	the	DET
fbem-24779	64	152	classification	classification	NOUN
fbem-24779	64	153	as	as	ADV
fbem-24779	64	154	well	well	ADV
fbem-24779	64	155	as	as	ADP
fbem-24779	64	156	the	the	DET
fbem-24779	64	157	applicable	applicable	ADJ
fbem-24779	64	158	accounting	accounting	NOUN
fbem-24779	64	159	standards	standard	NOUN
fbem-24779	64	160	,	,	PUNCT
fbem-24779	64	161	its	its	PRON
fbem-24779	64	162	earnings	earning	NOUN
fbem-24779	64	163	are	be	AUX
fbem-24779	64	164	included	include	VERB
fbem-24779	64	165	in	in	ADP
fbem-24779	64	166	the	the	DET
fbem-24779	64	167	account	account	NOUN
fbem-24779	64	168	of	of	ADP
fbem-24779	64	169	gain	gain	NOUN
fbem-24779	64	170	or	or	CCONJ
fbem-24779	64	171	loss	loss	NOUN
fbem-24779	64	172	on	on	ADP
fbem-24779	64	173	changes	change	NOUN
fbem-24779	64	174	in	in	ADP
fbem-24779	64	175	fair	fair	ADJ
fbem-24779	64	176	value	value	NOUN
fbem-24779	64	177	,	,	PUNCT
fbem-24779	64	178	which	which	PRON
fbem-24779	64	179	will	will	AUX
fbem-24779	64	180	have	have	VERB
fbem-24779	64	181	a	a	DET
fbem-24779	64	182	direct	direct	ADJ
fbem-24779	64	183	impact	impact	NOUN
fbem-24779	64	184	on	on	ADP
fbem-24779	64	185	the	the	DET
fbem-24779	64	186	enterprise	enterprise	NOUN
fbem-24779	64	187	's	's	PART
fbem-24779	64	188	profit	profit	NOUN
fbem-24779	64	189	for	for	ADP
fbem-24779	64	190	the	the	DET
fbem-24779	64	191	period	period	NOUN
fbem-24779	64	192	.	.	PUNCT
fbem-24779	65	1	3	3	X
fbem-24779	65	2	.	.	X
fbem-24779	65	3	the	the	DET
fbem-24779	65	4	main	main	ADJ
fbem-24779	65	5	problems	problem	NOUN
fbem-24779	65	6	of	of	ADP
fbem-24779	65	7	china	china	PROPN
fbem-24779	65	8	's	's	PART
fbem-24779	65	9	carbon	carbon	NOUN
fbem-24779	65	10	emissions	emission	NOUN
fbem-24779	65	11	trading	trading	NOUN
fbem-24779	65	12	accounting	accounting	NOUN
fbem-24779	65	13	standards	standard	NOUN
fbem-24779	65	14	3.1	3.1	NUM
fbem-24779	65	15	.	.	PUNCT
fbem-24779	66	1	accounting	accounting	NOUN
fbem-24779	66	2	confirmation	confirmation	NOUN
fbem-24779	66	3	and	and	CCONJ
fbem-24779	66	4	measurement	measurement	NOUN
fbem-24779	66	5	aspects	aspect	VERB
fbem-24779	66	6	the	the	DET
fbem-24779	66	7	measures	measure	NOUN
fbem-24779	66	8	for	for	ADP
fbem-24779	66	9	the	the	DET
fbem-24779	66	10	administration	administration	NOUN
fbem-24779	66	11	of	of	ADP
fbem-24779	66	12	carbon	carbon	NOUN
fbem-24779	66	13	emission	emission	NOUN
fbem-24779	66	14	right	right	ADJ
fbem-24779	66	15	trading	trading	NOUN
fbem-24779	66	16	(	(	PUNCT
fbem-24779	66	17	for	for	ADP
fbem-24779	66	18	trial	trial	NOUN
fbem-24779	66	19	implementation	implementation	NOUN
fbem-24779	66	20	)	)	PUNCT
fbem-24779	66	21	mentioned	mention	VERB
fbem-24779	66	22	that	that	SCONJ
fbem-24779	66	23	the	the	DET
fbem-24779	66	24	allocation	allocation	NOUN
fbem-24779	66	25	of	of	ADP
fbem-24779	66	26	carbon	carbon	NOUN
fbem-24779	66	27	emission	emission	NOUN
fbem-24779	66	28	right	right	ADJ
fbem-24779	66	29	quotas	quota	NOUN
fbem-24779	66	30	is	be	AUX
fbem-24779	66	31	mainly	mainly	ADV
fbem-24779	66	32	free	free	ADJ
fbem-24779	66	33	of	of	ADP
fbem-24779	66	34	charge	charge	NOUN
fbem-24779	66	35	,	,	PUNCT
fbem-24779	66	36	and	and	CCONJ
fbem-24779	66	37	compensated	compensate	VERB
fbem-24779	66	38	allocation	allocation	NOUN
fbem-24779	66	39	can	can	AUX
fbem-24779	66	40	be	be	AUX
fbem-24779	66	41	introduced	introduce	VERB
fbem-24779	66	42	in	in	ADP
fbem-24779	66	43	due	due	ADJ
fbem-24779	66	44	course	course	NOUN
fbem-24779	66	45	in	in	ADP
fbem-24779	66	46	accordance	accordance	NOUN
fbem-24779	66	47	with	with	ADP
fbem-24779	66	48	the	the	DET
fbem-24779	66	49	relevant	relevant	ADJ
fbem-24779	66	50	requirements	requirement	NOUN
fbem-24779	66	51	of	of	ADP
fbem-24779	66	52	the	the	DET
fbem-24779	66	53	state	state	NOUN
fbem-24779	66	54	.	.	PUNCT
fbem-24779	67	1	the	the	DET
fbem-24779	67	2	introduction	introduction	NOUN
fbem-24779	67	3	of	of	ADP
fbem-24779	67	4	this	this	DET
fbem-24779	67	5	approach	approach	NOUN
fbem-24779	67	6	has	have	AUX
fbem-24779	67	7	laid	lay	VERB
fbem-24779	67	8	the	the	DET
fbem-24779	67	9	foundation	foundation	NOUN
fbem-24779	67	10	for	for	ADP
fbem-24779	67	11	the	the	DET
fbem-24779	67	12	full	full	ADJ
fbem-24779	67	13	and	and	CCONJ
fbem-24779	67	14	effective	effective	ADJ
fbem-24779	67	15	implementation	implementation	NOUN
fbem-24779	67	16	of	of	ADP
fbem-24779	67	17	carbon	carbon	NOUN
fbem-24779	67	18	trading	trading	NOUN
fbem-24779	67	19	on	on	ADP
fbem-24779	67	20	a	a	DET
fbem-24779	67	21	national	national	ADJ
fbem-24779	67	22	scale	scale	NOUN
fbem-24779	67	23	,	,	PUNCT
fbem-24779	67	24	but	but	CCONJ
fbem-24779	67	25	there	there	PRON
fbem-24779	67	26	are	be	VERB
fbem-24779	67	27	still	still	ADV
fbem-24779	67	28	some	some	DET
fbem-24779	67	29	problems	problem	NOUN
fbem-24779	67	30	380	380	NUM
fbem-24779	67	31	in	in	ADP
fbem-24779	67	32	the	the	DET
fbem-24779	67	33	accounting	accounting	NOUN
fbem-24779	67	34	confirmation	confirmation	NOUN
fbem-24779	67	35	and	and	CCONJ
fbem-24779	67	36	measurement	measurement	NOUN
fbem-24779	67	37	of	of	ADP
fbem-24779	67	38	carbon	carbon	NOUN
fbem-24779	67	39	emission	emission	NOUN
fbem-24779	67	40	rights	right	NOUN
fbem-24779	67	41	in	in	ADP
fbem-24779	67	42	china	china	PROPN
fbem-24779	67	43	,	,	PUNCT
fbem-24779	67	44	which	which	PRON
fbem-24779	67	45	are	be	AUX
fbem-24779	67	46	related	relate	VERB
fbem-24779	67	47	to	to	ADP
fbem-24779	67	48	the	the	DET
fbem-24779	67	49	healthy	healthy	ADJ
fbem-24779	67	50	development	development	NOUN
fbem-24779	67	51	of	of	ADP
fbem-24779	67	52	the	the	DET
fbem-24779	67	53	carbon	carbon	NOUN
fbem-24779	67	54	trading	trading	NOUN
fbem-24779	67	55	market	market	NOUN
fbem-24779	67	56	and	and	CCONJ
fbem-24779	67	57	the	the	DET
fbem-24779	67	58	quality	quality	NOUN
fbem-24779	67	59	of	of	ADP
fbem-24779	67	60	financial	financial	ADJ
fbem-24779	67	61	reports	report	NOUN
fbem-24779	67	62	of	of	ADP
fbem-24779	67	63	enterprises	enterprise	NOUN
fbem-24779	67	64	.	.	PUNCT
fbem-24779	68	1	first	first	ADV
fbem-24779	68	2	of	of	ADP
fbem-24779	68	3	all	all	PRON
fbem-24779	68	4	,	,	PUNCT
fbem-24779	68	5	in	in	ADP
fbem-24779	68	6	china	china	PROPN
fbem-24779	68	7	's	's	PART
fbem-24779	68	8	interim	interim	ADJ
fbem-24779	68	9	provisions	provision	NOUN
fbem-24779	68	10	,	,	PUNCT
fbem-24779	68	11	carbon	carbon	NOUN
fbem-24779	68	12	emission	emission	NOUN
fbem-24779	68	13	right	right	ADJ
fbem-24779	68	14	allowances	allowance	NOUN
fbem-24779	68	15	allocated	allocate	VERB
fbem-24779	68	16	by	by	ADP
fbem-24779	68	17	the	the	DET
fbem-24779	68	18	government	government	NOUN
fbem-24779	68	19	free	free	ADJ
fbem-24779	68	20	of	of	ADP
fbem-24779	68	21	charge	charge	NOUN
fbem-24779	68	22	are	be	AUX
fbem-24779	68	23	not	not	PART
fbem-24779	68	24	accounted	account	VERB
fbem-24779	68	25	for	for	ADP
fbem-24779	68	26	,	,	PUNCT
fbem-24779	68	27	recognized	recognize	VERB
fbem-24779	68	28	as	as	ADP
fbem-24779	68	29	assets	asset	NOUN
fbem-24779	68	30	and	and	CCONJ
fbem-24779	68	31	subsequently	subsequently	ADV
fbem-24779	68	32	measured	measure	VERB
fbem-24779	68	33	,	,	PUNCT
fbem-24779	68	34	which	which	PRON
fbem-24779	68	35	can	can	AUX
fbem-24779	68	36	make	make	VERB
fbem-24779	68	37	accounting	accounting	NOUN
fbem-24779	68	38	information	information	NOUN
fbem-24779	68	39	incomplete	incomplete	ADJ
fbem-24779	68	40	.	.	PUNCT
fbem-24779	69	1	meanwhile	meanwhile	ADV
fbem-24779	69	2	,	,	PUNCT
fbem-24779	69	3	it	it	PRON
fbem-24779	69	4	was	be	AUX
fbem-24779	69	5	mentioned	mention	VERB
fbem-24779	69	6	in	in	ADP
fbem-24779	69	7	the	the	DET
fbem-24779	69	8	exposure	exposure	NOUN
fbem-24779	69	9	draft	draft	NOUN
fbem-24779	69	10	that	that	SCONJ
fbem-24779	69	11	key	key	ADJ
fbem-24779	69	12	emission	emission	NOUN
fbem-24779	69	13	enterprises	enterprise	NOUN
fbem-24779	69	14	should	should	AUX
fbem-24779	69	15	set	set	VERB
fbem-24779	69	16	up	up	ADP
fbem-24779	69	17	the	the	DET
fbem-24779	69	18	account	account	NOUN
fbem-24779	69	19	"	"	PUNCT
fbem-24779	69	20	2204	2204	NUM
fbem-24779	69	21	carbon	carbon	NOUN
fbem-24779	69	22	emission	emission	NOUN
fbem-24779	69	23	rights	right	NOUN
fbem-24779	69	24	payable	payable	ADJ
fbem-24779	69	25	"	"	PUNCT
fbem-24779	69	26	to	to	PART
fbem-24779	69	27	account	account	VERB
fbem-24779	69	28	for	for	ADP
fbem-24779	69	29	the	the	DET
fbem-24779	69	30	value	value	NOUN
fbem-24779	69	31	of	of	ADP
fbem-24779	69	32	carbon	carbon	NOUN
fbem-24779	69	33	emission	emission	NOUN
fbem-24779	69	34	rights	right	NOUN
fbem-24779	69	35	payable	payable	ADJ
fbem-24779	69	36	by	by	ADP
fbem-24779	69	37	the	the	DET
fbem-24779	69	38	key	key	ADJ
fbem-24779	69	39	emission	emission	NOUN
fbem-24779	69	40	enterprises	enterprise	NOUN
fbem-24779	69	41	to	to	PART
fbem-24779	69	42	fulfill	fulfill	VERB
fbem-24779	69	43	their	their	PRON
fbem-24779	69	44	carbon	carbon	NOUN
fbem-24779	69	45	emission	emission	NOUN
fbem-24779	69	46	obligations	obligation	NOUN
fbem-24779	69	47	,	,	PUNCT
fbem-24779	69	48	but	but	CCONJ
fbem-24779	69	49	the	the	DET
fbem-24779	69	50	interim	interim	ADJ
fbem-24779	69	51	provisions	provision	NOUN
fbem-24779	69	52	issued	issue	VERB
fbem-24779	69	53	by	by	ADP
fbem-24779	69	54	the	the	DET
fbem-24779	69	55	ministry	ministry	PROPN
fbem-24779	69	56	of	of	ADP
fbem-24779	69	57	finance	finance	PROPN
fbem-24779	69	58	made	make	VERB
fbem-24779	69	59	no	no	DET
fbem-24779	69	60	mention	mention	NOUN
fbem-24779	69	61	of	of	ADP
fbem-24779	69	62	this	this	DET
fbem-24779	69	63	related	relate	VERB
fbem-24779	69	64	matter	matter	NOUN
fbem-24779	69	65	.	.	PUNCT
fbem-24779	70	1	it	it	PRON
fbem-24779	70	2	can	can	AUX
fbem-24779	70	3	be	be	AUX
fbem-24779	70	4	seen	see	VERB
fbem-24779	70	5	that	that	SCONJ
fbem-24779	70	6	reasonable	reasonable	ADJ
fbem-24779	70	7	accounting	accounting	NOUN
fbem-24779	70	8	confirmation	confirmation	NOUN
fbem-24779	70	9	will	will	AUX
fbem-24779	70	10	help	help	VERB
fbem-24779	70	11	the	the	DET
fbem-24779	70	12	carbon	carbon	NOUN
fbem-24779	70	13	market	market	NOUN
fbem-24779	70	14	to	to	PART
fbem-24779	70	15	mature	mature	VERB
fbem-24779	70	16	,	,	PUNCT
fbem-24779	70	17	while	while	SCONJ
fbem-24779	70	18	the	the	DET
fbem-24779	70	19	lack	lack	NOUN
fbem-24779	70	20	of	of	ADP
fbem-24779	70	21	this	this	DET
fbem-24779	70	22	link	link	NOUN
fbem-24779	70	23	may	may	AUX
fbem-24779	70	24	slow	slow	VERB
fbem-24779	70	25	down	down	ADP
fbem-24779	70	26	the	the	DET
fbem-24779	70	27	pace	pace	NOUN
fbem-24779	70	28	of	of	ADP
fbem-24779	70	29	market	market	NOUN
fbem-24779	70	30	development	development	NOUN
fbem-24779	70	31	.	.	PUNCT
fbem-24779	71	1	china	china	PROPN
fbem-24779	71	2	's	's	PART
fbem-24779	71	3	key	key	ADJ
fbem-24779	71	4	emitting	emit	VERB
fbem-24779	71	5	enterprises	enterprise	NOUN
fbem-24779	71	6	have	have	VERB
fbem-24779	71	7	a	a	DET
fbem-24779	71	8	large	large	ADJ
fbem-24779	71	9	base	base	NOUN
fbem-24779	71	10	,	,	PUNCT
fbem-24779	71	11	if	if	SCONJ
fbem-24779	71	12	the	the	DET
fbem-24779	71	13	enterprises	enterprise	NOUN
fbem-24779	71	14	do	do	AUX
fbem-24779	71	15	not	not	PART
fbem-24779	71	16	recognize	recognize	VERB
fbem-24779	71	17	this	this	PRON
fbem-24779	71	18	,	,	PUNCT
fbem-24779	71	19	will	will	AUX
fbem-24779	71	20	not	not	PART
fbem-24779	71	21	only	only	ADV
fbem-24779	71	22	make	make	VERB
fbem-24779	71	23	the	the	DET
fbem-24779	71	24	enterprises	enterprise	NOUN
fbem-24779	71	25	in	in	ADP
fbem-24779	71	26	the	the	DET
fbem-24779	71	27	formulation	formulation	NOUN
fbem-24779	71	28	of	of	ADP
fbem-24779	71	29	emission	emission	NOUN
fbem-24779	71	30	reduction	reduction	NOUN
fbem-24779	71	31	strategies	strategy	NOUN
fbem-24779	71	32	or	or	CCONJ
fbem-24779	71	33	the	the	DET
fbem-24779	71	34	selection	selection	NOUN
fbem-24779	71	35	of	of	ADP
fbem-24779	71	36	low	low	ADJ
fbem-24779	71	37	-	-	PUNCT
fbem-24779	71	38	carbon	carbon	NOUN
fbem-24779	71	39	technology	technology	NOUN
fbem-24779	71	40	lack	lack	NOUN
fbem-24779	71	41	of	of	ADP
fbem-24779	71	42	reliable	reliable	ADJ
fbem-24779	71	43	data	data	NOUN
fbem-24779	71	44	support	support	NOUN
fbem-24779	71	45	.	.	PUNCT
fbem-24779	72	1	and	and	CCONJ
fbem-24779	72	2	with	with	ADP
fbem-24779	72	3	the	the	DET
fbem-24779	72	4	expansion	expansion	NOUN
fbem-24779	72	5	of	of	ADP
fbem-24779	72	6	the	the	DET
fbem-24779	72	7	carbon	carbon	NOUN
fbem-24779	72	8	emissions	emission	NOUN
fbem-24779	72	9	trading	trading	NOUN
fbem-24779	72	10	system	system	NOUN
fbem-24779	72	11	in	in	ADP
fbem-24779	72	12	the	the	DET
fbem-24779	72	13	future	future	NOUN
fbem-24779	72	14	,	,	PUNCT
fbem-24779	72	15	the	the	DET
fbem-24779	72	16	types	type	NOUN
fbem-24779	72	17	and	and	CCONJ
fbem-24779	72	18	number	number	NOUN
fbem-24779	72	19	of	of	ADP
fbem-24779	72	20	enterprises	enterprise	NOUN
fbem-24779	72	21	included	include	VERB
fbem-24779	72	22	will	will	AUX
fbem-24779	72	23	continue	continue	VERB
fbem-24779	72	24	to	to	PART
fbem-24779	72	25	increase	increase	VERB
fbem-24779	72	26	,	,	PUNCT
fbem-24779	72	27	and	and	CCONJ
fbem-24779	72	28	the	the	DET
fbem-24779	72	29	government	government	NOUN
fbem-24779	72	30	's	's	PART
fbem-24779	72	31	free	free	ADJ
fbem-24779	72	32	allocation	allocation	NOUN
fbem-24779	72	33	of	of	ADP
fbem-24779	72	34	carbon	carbon	NOUN
fbem-24779	72	35	emission	emission	NOUN
fbem-24779	72	36	allowances	allowance	NOUN
fbem-24779	72	37	may	may	AUX
fbem-24779	72	38	increase	increase	VERB
fbem-24779	72	39	day	day	NOUN
fbem-24779	72	40	by	by	ADP
fbem-24779	72	41	day	day	NOUN
fbem-24779	72	42	,	,	PUNCT
fbem-24779	72	43	which	which	PRON
fbem-24779	72	44	may	may	AUX
fbem-24779	72	45	affect	affect	VERB
fbem-24779	72	46	the	the	DET
fbem-24779	72	47	long	long	ADJ
fbem-24779	72	48	-	-	PUNCT
fbem-24779	72	49	term	term	NOUN
fbem-24779	72	50	planning	planning	NOUN
fbem-24779	72	51	and	and	CCONJ
fbem-24779	72	52	investment	investment	NOUN
fbem-24779	72	53	decisions	decision	NOUN
fbem-24779	72	54	and	and	CCONJ
fbem-24779	72	55	may	may	AUX
fbem-24779	72	56	affect	affect	VERB
fbem-24779	72	57	the	the	DET
fbem-24779	72	58	completeness	completeness	NOUN
fbem-24779	72	59	and	and	CCONJ
fbem-24779	72	60	comparability	comparability	NOUN
fbem-24779	72	61	of	of	ADP
fbem-24779	72	62	the	the	DET
fbem-24779	72	63	entire	entire	ADJ
fbem-24779	72	64	industry	industry	NOUN
fbem-24779	72	65	and	and	CCONJ
fbem-24779	72	66	market	market	NOUN
fbem-24779	72	67	data	datum	NOUN
fbem-24779	73	1	[	[	X
fbem-24779	73	2	9	9	NUM
fbem-24779	73	3	]	]	PUNCT
fbem-24779	73	4	.	.	PUNCT
fbem-24779	74	1	secondly	secondly	ADV
fbem-24779	74	2	,	,	PUNCT
fbem-24779	74	3	after	after	ADP
fbem-24779	74	4	summarizing	summarize	VERB
fbem-24779	74	5	the	the	DET
fbem-24779	74	6	existing	exist	VERB
fbem-24779	74	7	studies	study	NOUN
fbem-24779	74	8	on	on	ADP
fbem-24779	74	9	the	the	DET
fbem-24779	74	10	accounting	accounting	NOUN
fbem-24779	74	11	measurement	measurement	NOUN
fbem-24779	74	12	attributes	attribute	NOUN
fbem-24779	74	13	of	of	ADP
fbem-24779	74	14	carbon	carbon	NOUN
fbem-24779	74	15	emission	emission	NOUN
fbem-24779	74	16	rights	right	NOUN
fbem-24779	74	17	,	,	PUNCT
fbem-24779	74	18	it	it	PRON
fbem-24779	74	19	is	be	AUX
fbem-24779	74	20	found	find	VERB
fbem-24779	74	21	that	that	SCONJ
fbem-24779	74	22	scholars	scholar	NOUN
fbem-24779	74	23	believe	believe	VERB
fbem-24779	74	24	that	that	SCONJ
fbem-24779	74	25	the	the	DET
fbem-24779	74	26	feasible	feasible	ADJ
fbem-24779	74	27	measurement	measurement	NOUN
fbem-24779	74	28	method	method	NOUN
fbem-24779	74	29	mainly	mainly	ADV
fbem-24779	74	30	involves	involve	VERB
fbem-24779	74	31	two	two	NUM
fbem-24779	74	32	attributes	attribute	NOUN
fbem-24779	74	33	,	,	PUNCT
fbem-24779	74	34	one	one	NUM
fbem-24779	74	35	of	of	ADP
fbem-24779	74	36	which	which	PRON
fbem-24779	74	37	is	be	AUX
fbem-24779	74	38	historical	historical	ADJ
fbem-24779	74	39	cost	cost	NOUN
fbem-24779	74	40	and	and	CCONJ
fbem-24779	74	41	the	the	DET
fbem-24779	74	42	other	other	ADJ
fbem-24779	74	43	is	be	AUX
fbem-24779	74	44	fair	fair	ADJ
fbem-24779	74	45	value	value	NOUN
fbem-24779	74	46	.	.	PUNCT
fbem-24779	75	1	however	however	ADV
fbem-24779	75	2	,	,	PUNCT
fbem-24779	75	3	in	in	ADP
fbem-24779	75	4	the	the	DET
fbem-24779	75	5	current	current	ADJ
fbem-24779	75	6	provisional	provisional	ADJ
fbem-24779	75	7	regulations	regulation	NOUN
fbem-24779	75	8	of	of	ADP
fbem-24779	75	9	china	china	PROPN
fbem-24779	75	10	,	,	PUNCT
fbem-24779	75	11	the	the	DET
fbem-24779	75	12	carbon	carbon	NOUN
fbem-24779	75	13	emission	emission	NOUN
fbem-24779	75	14	right	right	ADJ
fbem-24779	75	15	quotas	quota	NOUN
fbem-24779	75	16	purchased	purchase	VERB
fbem-24779	75	17	by	by	ADP
fbem-24779	75	18	key	key	ADJ
fbem-24779	75	19	emission	emission	NOUN
fbem-24779	75	20	enterprises	enterprise	NOUN
fbem-24779	75	21	from	from	ADP
fbem-24779	75	22	the	the	DET
fbem-24779	75	23	carbon	carbon	NOUN
fbem-24779	75	24	trading	trading	NOUN
fbem-24779	75	25	market	market	NOUN
fbem-24779	75	26	are	be	AUX
fbem-24779	75	27	debited	debit	VERB
fbem-24779	75	28	to	to	ADP
fbem-24779	75	29	the	the	DET
fbem-24779	75	30	"	"	PUNCT
fbem-24779	75	31	carbon	carbon	NOUN
fbem-24779	75	32	emission	emission	NOUN
fbem-24779	75	33	right	right	ADJ
fbem-24779	75	34	asset	asset	NOUN
fbem-24779	75	35	"	"	PUNCT
fbem-24779	75	36	account	account	NOUN
fbem-24779	75	37	according	accord	VERB
fbem-24779	75	38	to	to	ADP
fbem-24779	75	39	the	the	DET
fbem-24779	75	40	price	price	NOUN
fbem-24779	75	41	actually	actually	ADV
fbem-24779	75	42	paid	pay	VERB
fbem-24779	75	43	on	on	ADP
fbem-24779	75	44	the	the	DET
fbem-24779	75	45	same	same	ADJ
fbem-24779	75	46	day	day	NOUN
fbem-24779	75	47	,	,	PUNCT
fbem-24779	75	48	and	and	CCONJ
fbem-24779	75	49	the	the	DET
fbem-24779	75	50	initial	initial	ADJ
fbem-24779	75	51	and	and	CCONJ
fbem-24779	75	52	subsequent	subsequent	ADJ
fbem-24779	75	53	measurement	measurement	NOUN
fbem-24779	75	54	is	be	AUX
fbem-24779	75	55	carried	carry	VERB
fbem-24779	75	56	out	out	ADP
fbem-24779	75	57	at	at	ADP
fbem-24779	75	58	historical	historical	ADJ
fbem-24779	75	59	cost	cost	NOUN
fbem-24779	75	60	.	.	PUNCT
fbem-24779	76	1	carbon	carbon	NOUN
fbem-24779	76	2	emission	emission	NOUN
fbem-24779	76	3	right	right	ADJ
fbem-24779	76	4	allowances	allowance	NOUN
fbem-24779	76	5	acquired	acquire	VERB
fbem-24779	76	6	without	without	ADP
fbem-24779	76	7	payment	payment	NOUN
fbem-24779	76	8	are	be	AUX
fbem-24779	76	9	not	not	PART
fbem-24779	76	10	reflected	reflect	VERB
fbem-24779	76	11	in	in	ADP
fbem-24779	76	12	the	the	DET
fbem-24779	76	13	accounts	account	NOUN
fbem-24779	76	14	.	.	PUNCT
fbem-24779	77	1	meanwhile	meanwhile	ADV
fbem-24779	77	2	,	,	PUNCT
fbem-24779	77	3	it	it	PRON
fbem-24779	77	4	is	be	AUX
fbem-24779	77	5	mentioned	mention	VERB
fbem-24779	77	6	in	in	ADP
fbem-24779	77	7	the	the	DET
fbem-24779	77	8	exposure	exposure	NOUN
fbem-24779	77	9	draft	draft	NOUN
fbem-24779	77	10	that	that	SCONJ
fbem-24779	77	11	when	when	SCONJ
fbem-24779	77	12	the	the	DET
fbem-24779	77	13	actual	actual	ADJ
fbem-24779	77	14	emission	emission	NOUN
fbem-24779	77	15	behavior	behavior	NOUN
fbem-24779	77	16	occurs	occur	VERB
fbem-24779	77	17	,	,	PUNCT
fbem-24779	77	18	the	the	DET
fbem-24779	77	19	liability	liability	NOUN
fbem-24779	77	20	for	for	ADP
fbem-24779	77	21	carbon	carbon	NOUN
fbem-24779	77	22	emission	emission	NOUN
fbem-24779	77	23	rights	right	NOUN
fbem-24779	77	24	shall	shall	AUX
fbem-24779	77	25	be	be	AUX
fbem-24779	77	26	measured	measure	VERB
fbem-24779	77	27	according	accord	VERB
fbem-24779	77	28	to	to	ADP
fbem-24779	77	29	the	the	DET
fbem-24779	77	30	fair	fair	ADJ
fbem-24779	77	31	value	value	NOUN
fbem-24779	77	32	of	of	ADP
fbem-24779	77	33	the	the	DET
fbem-24779	77	34	actual	actual	ADJ
fbem-24779	77	35	excess	excess	ADJ
fbem-24779	77	36	emissions	emission	NOUN
fbem-24779	77	37	in	in	ADP
fbem-24779	77	38	the	the	DET
fbem-24779	77	39	current	current	ADJ
fbem-24779	77	40	period	period	NOUN
fbem-24779	77	41	,	,	PUNCT
fbem-24779	77	42	and	and	CCONJ
fbem-24779	77	43	at	at	ADP
fbem-24779	77	44	the	the	DET
fbem-24779	77	45	end	end	NOUN
fbem-24779	77	46	of	of	ADP
fbem-24779	77	47	the	the	DET
fbem-24779	77	48	period	period	NOUN
fbem-24779	77	49	,	,	PUNCT
fbem-24779	77	50	the	the	DET
fbem-24779	77	51	book	book	NOUN
fbem-24779	77	52	value	value	NOUN
fbem-24779	77	53	of	of	ADP
fbem-24779	77	54	the	the	DET
fbem-24779	77	55	"	"	PUNCT
fbem-24779	77	56	carbon	carbon	NOUN
fbem-24779	77	57	emission	emission	NOUN
fbem-24779	77	58	rights	right	NOUN
fbem-24779	77	59	payable	payable	ADJ
fbem-24779	77	60	"	"	PUNCT
fbem-24779	77	61	account	account	NOUN
fbem-24779	77	62	shall	shall	AUX
fbem-24779	77	63	be	be	AUX
fbem-24779	77	64	adjusted	adjust	VERB
fbem-24779	77	65	according	accord	VERB
fbem-24779	77	66	to	to	ADP
fbem-24779	77	67	the	the	DET
fbem-24779	77	68	change	change	NOUN
fbem-24779	77	69	in	in	ADP
fbem-24779	77	70	the	the	DET
fbem-24779	77	71	fair	fair	ADJ
fbem-24779	77	72	value	value	NOUN
fbem-24779	77	73	of	of	ADP
fbem-24779	77	74	the	the	DET
fbem-24779	77	75	carbon	carbon	NOUN
fbem-24779	77	76	emission	emission	NOUN
fbem-24779	77	77	rights	right	NOUN
fbem-24779	77	78	.	.	PUNCT
fbem-24779	78	1	however	however	ADV
fbem-24779	78	2	,	,	PUNCT
fbem-24779	78	3	there	there	PRON
fbem-24779	78	4	is	be	VERB
fbem-24779	78	5	no	no	DET
fbem-24779	78	6	mention	mention	NOUN
fbem-24779	78	7	of	of	ADP
fbem-24779	78	8	carbon	carbon	NOUN
fbem-24779	78	9	emission	emission	NOUN
fbem-24779	78	10	right	right	ADJ
fbem-24779	78	11	liabilities	liability	NOUN
fbem-24779	78	12	in	in	ADP
fbem-24779	78	13	the	the	DET
fbem-24779	78	14	subsequent	subsequent	ADJ
fbem-24779	78	15	interim	interim	ADJ
fbem-24779	78	16	provisions	provision	NOUN
fbem-24779	78	17	.	.	PUNCT
fbem-24779	79	1	it	it	PRON
fbem-24779	79	2	can	can	AUX
fbem-24779	79	3	be	be	AUX
fbem-24779	79	4	seen	see	VERB
fbem-24779	79	5	that	that	SCONJ
fbem-24779	79	6	if	if	SCONJ
fbem-24779	79	7	the	the	DET
fbem-24779	79	8	accounting	accounting	NOUN
fbem-24779	79	9	measurement	measurement	NOUN
fbem-24779	79	10	of	of	ADP
fbem-24779	79	11	carbon	carbon	NOUN
fbem-24779	79	12	emission	emission	NOUN
fbem-24779	79	13	rights	right	NOUN
fbem-24779	79	14	quotas	quota	NOUN
fbem-24779	79	15	is	be	AUX
fbem-24779	79	16	inappropriate	inappropriate	ADJ
fbem-24779	79	17	and	and	CCONJ
fbem-24779	79	18	incomplete	incomplete	ADJ
fbem-24779	79	19	,	,	PUNCT
fbem-24779	79	20	enterprises	enterprise	NOUN
fbem-24779	79	21	may	may	AUX
fbem-24779	79	22	not	not	PART
fbem-24779	79	23	be	be	AUX
fbem-24779	79	24	able	able	ADJ
fbem-24779	79	25	to	to	PART
fbem-24779	79	26	effectively	effectively	ADV
fbem-24779	79	27	manage	manage	VERB
fbem-24779	79	28	and	and	CCONJ
fbem-24779	79	29	predict	predict	VERB
fbem-24779	79	30	the	the	DET
fbem-24779	79	31	costs	cost	NOUN
fbem-24779	79	32	related	relate	VERB
fbem-24779	79	33	to	to	ADP
fbem-24779	79	34	carbon	carbon	NOUN
fbem-24779	79	35	emissions	emission	NOUN
fbem-24779	79	36	,	,	PUNCT
fbem-24779	79	37	thus	thus	ADV
fbem-24779	79	38	affecting	affect	VERB
fbem-24779	79	39	their	their	PRON
fbem-24779	79	40	cost	cost	NOUN
fbem-24779	79	41	control	control	NOUN
fbem-24779	79	42	ability	ability	NOUN
fbem-24779	79	43	,	,	PUNCT
fbem-24779	79	44	and	and	CCONJ
fbem-24779	79	45	at	at	ADP
fbem-24779	79	46	the	the	DET
fbem-24779	79	47	same	same	ADJ
fbem-24779	79	48	time	time	NOUN
fbem-24779	79	49	,	,	PUNCT
fbem-24779	79	50	it	it	PRON
fbem-24779	79	51	may	may	AUX
fbem-24779	79	52	lead	lead	VERB
fbem-24779	79	53	to	to	ADP
fbem-24779	79	54	inefficiency	inefficiency	NOUN
fbem-24779	79	55	in	in	ADP
fbem-24779	79	56	the	the	DET
fbem-24779	79	57	investment	investment	NOUN
fbem-24779	79	58	and	and	CCONJ
fbem-24779	79	59	use	use	NOUN
fbem-24779	79	60	of	of	ADP
fbem-24779	79	61	carbon	carbon	NOUN
fbem-24779	79	62	emission	emission	NOUN
fbem-24779	79	63	rights	right	NOUN
fbem-24779	79	64	,	,	PUNCT
fbem-24779	79	65	affecting	affect	VERB
fbem-24779	79	66	the	the	DET
fbem-24779	79	67	effective	effective	ADJ
fbem-24779	79	68	allocation	allocation	NOUN
fbem-24779	79	69	of	of	ADP
fbem-24779	79	70	capital	capital	NOUN
fbem-24779	79	71	.	.	PUNCT
fbem-24779	80	1	in	in	ADP
fbem-24779	80	2	the	the	DET
fbem-24779	80	3	long	long	ADJ
fbem-24779	80	4	run	run	NOUN
fbem-24779	80	5	,	,	PUNCT
fbem-24779	80	6	it	it	PRON
fbem-24779	80	7	may	may	AUX
fbem-24779	80	8	even	even	ADV
fbem-24779	80	9	affect	affect	VERB
fbem-24779	80	10	the	the	DET
fbem-24779	80	11	ability	ability	NOUN
fbem-24779	80	12	of	of	ADP
fbem-24779	80	13	the	the	DET
fbem-24779	80	14	entire	entire	ADJ
fbem-24779	80	15	industry	industry	NOUN
fbem-24779	80	16	and	and	CCONJ
fbem-24779	80	17	market	market	NOUN
fbem-24779	80	18	to	to	PART
fbem-24779	80	19	achieve	achieve	VERB
fbem-24779	80	20	emission	emission	NOUN
fbem-24779	80	21	reduction	reduction	NOUN
fbem-24779	80	22	targets	target	NOUN
fbem-24779	80	23	.	.	PUNCT
fbem-24779	81	1	3.2	3.2	NUM
fbem-24779	81	2	.	.	PUNCT
fbem-24779	82	1	other	other	ADJ
fbem-24779	82	2	aspects	aspect	NOUN
fbem-24779	82	3	3.2.1	3.2.1	NUM
fbem-24779	82	4	.	.	PUNCT
fbem-24779	83	1	a	a	DET
fbem-24779	83	2	perfect	perfect	ADJ
fbem-24779	83	3	legal	legal	ADJ
fbem-24779	83	4	framework	framework	NOUN
fbem-24779	83	5	for	for	ADP
fbem-24779	83	6	the	the	DET
fbem-24779	83	7	market	market	NOUN
fbem-24779	83	8	has	have	AUX
fbem-24779	83	9	not	not	PART
fbem-24779	83	10	yet	yet	ADV
fbem-24779	83	11	been	be	AUX
fbem-24779	83	12	fully	fully	ADV
fbem-24779	83	13	established	establish	VERB
fbem-24779	83	14	since	since	SCONJ
fbem-24779	83	15	china	china	PROPN
fbem-24779	83	16	's	's	PART
fbem-24779	83	17	carbon	carbon	NOUN
fbem-24779	83	18	emissions	emission	NOUN
fbem-24779	83	19	trading	trading	NOUN
fbem-24779	83	20	market	market	NOUN
fbem-24779	83	21	started	start	VERB
fbem-24779	83	22	late	late	ADV
fbem-24779	83	23	and	and	CCONJ
fbem-24779	83	24	is	be	AUX
fbem-24779	83	25	in	in	ADP
fbem-24779	83	26	the	the	DET
fbem-24779	83	27	early	early	ADJ
fbem-24779	83	28	stage	stage	NOUN
fbem-24779	83	29	of	of	ADP
fbem-24779	83	30	development	development	NOUN
fbem-24779	83	31	,	,	PUNCT
fbem-24779	83	32	compared	compare	VERB
fbem-24779	83	33	with	with	ADP
fbem-24779	83	34	other	other	ADJ
fbem-24779	83	35	well	well	ADV
fbem-24779	83	36	-	-	PUNCT
fbem-24779	83	37	established	establish	VERB
fbem-24779	83	38	carbon	carbon	NOUN
fbem-24779	83	39	emissions	emission	NOUN
fbem-24779	83	40	trading	trading	NOUN
fbem-24779	83	41	markets	market	NOUN
fbem-24779	83	42	in	in	ADP
fbem-24779	83	43	the	the	DET
fbem-24779	83	44	international	international	ADJ
fbem-24779	83	45	arena	arena	NOUN
fbem-24779	83	46	,	,	PUNCT
fbem-24779	83	47	there	there	PRON
fbem-24779	83	48	are	be	VERB
fbem-24779	83	49	deficiencies	deficiency	NOUN
fbem-24779	83	50	in	in	ADP
fbem-24779	83	51	the	the	DET
fbem-24779	83	52	establishment	establishment	NOUN
fbem-24779	83	53	of	of	ADP
fbem-24779	83	54	a	a	DET
fbem-24779	83	55	sound	sound	ADJ
fbem-24779	83	56	legal	legal	ADJ
fbem-24779	83	57	system	system	NOUN
fbem-24779	83	58	and	and	CCONJ
fbem-24779	83	59	a	a	DET
fbem-24779	83	60	system	system	NOUN
fbem-24779	83	61	of	of	ADP
fbem-24779	83	62	incentives	incentive	NOUN
fbem-24779	83	63	and	and	CCONJ
fbem-24779	83	64	penalties	penalty	NOUN
fbem-24779	83	65	,	,	PUNCT
fbem-24779	83	66	as	as	ADV
fbem-24779	83	67	well	well	ADV
fbem-24779	83	68	as	as	ADP
fbem-24779	83	69	in	in	ADP
fbem-24779	83	70	the	the	DET
fbem-24779	83	71	enhancement	enhancement	NOUN
fbem-24779	83	72	of	of	ADP
fbem-24779	83	73	law	law	NOUN
fbem-24779	83	74	enforcement	enforcement	NOUN
fbem-24779	83	75	efforts	effort	NOUN
fbem-24779	83	76	.	.	PUNCT
fbem-24779	84	1	at	at	ADP
fbem-24779	84	2	present	present	NOUN
fbem-24779	84	3	,	,	PUNCT
fbem-24779	84	4	although	although	SCONJ
fbem-24779	84	5	relevant	relevant	ADJ
fbem-24779	84	6	laws	law	NOUN
fbem-24779	84	7	and	and	CCONJ
fbem-24779	84	8	policies	policy	NOUN
fbem-24779	84	9	on	on	ADP
fbem-24779	84	10	the	the	DET
fbem-24779	84	11	carbon	carbon	NOUN
fbem-24779	84	12	emissions	emission	NOUN
fbem-24779	84	13	trading	trading	NOUN
fbem-24779	84	14	market	market	NOUN
fbem-24779	84	15	have	have	AUX
fbem-24779	84	16	been	be	AUX
fbem-24779	84	17	promulgated	promulgate	VERB
fbem-24779	84	18	,	,	PUNCT
fbem-24779	84	19	such	such	ADJ
fbem-24779	84	20	as	as	ADP
fbem-24779	84	21	the	the	DET
fbem-24779	84	22	interim	interim	ADJ
fbem-24779	84	23	regulations	regulation	NOUN
fbem-24779	84	24	on	on	ADP
fbem-24779	84	25	the	the	DET
fbem-24779	84	26	administration	administration	NOUN
fbem-24779	84	27	of	of	ADP
fbem-24779	84	28	carbon	carbon	NOUN
fbem-24779	84	29	emissions	emission	NOUN
fbem-24779	84	30	trading	trading	NOUN
fbem-24779	84	31	,	,	PUNCT
fbem-24779	84	32	there	there	PRON
fbem-24779	84	33	are	be	VERB
fbem-24779	84	34	still	still	ADV
fbem-24779	84	35	no	no	DET
fbem-24779	84	36	specific	specific	ADJ
fbem-24779	84	37	enforcement	enforcement	NOUN
fbem-24779	84	38	mechanisms	mechanism	NOUN
fbem-24779	84	39	and	and	CCONJ
fbem-24779	84	40	regulations	regulation	NOUN
fbem-24779	84	41	in	in	ADP
fbem-24779	84	42	the	the	DET
fbem-24779	84	43	laws	law	NOUN
fbem-24779	84	44	and	and	CCONJ
fbem-24779	84	45	regulations	regulation	NOUN
fbem-24779	84	46	on	on	ADP
fbem-24779	84	47	carbon	carbon	NOUN
fbem-24779	84	48	emissions	emission	NOUN
fbem-24779	84	49	trading	trading	NOUN
fbem-24779	84	50	and	and	CCONJ
fbem-24779	84	51	accounting	accounting	NOUN
fbem-24779	84	52	treatment	treatment	NOUN
fbem-24779	84	53	of	of	ADP
fbem-24779	84	54	carbon	carbon	NOUN
fbem-24779	84	55	emissions	emission	NOUN
fbem-24779	84	56	,	,	PUNCT
fbem-24779	84	57	which	which	PRON
fbem-24779	84	58	leads	lead	VERB
fbem-24779	84	59	to	to	ADP
fbem-24779	84	60	significant	significant	ADJ
fbem-24779	84	61	shortcomings	shortcoming	NOUN
fbem-24779	84	62	in	in	ADP
fbem-24779	84	63	the	the	DET
fbem-24779	84	64	market	market	NOUN
fbem-24779	84	65	in	in	ADP
fbem-24779	84	66	terms	term	NOUN
fbem-24779	84	67	of	of	ADP
fbem-24779	84	68	regulatory	regulatory	ADJ
fbem-24779	84	69	intensity	intensity	NOUN
fbem-24779	84	70	,	,	PUNCT
fbem-24779	84	71	a	a	DET
fbem-24779	84	72	level	level	NOUN
fbem-24779	84	73	playing	playing	NOUN
fbem-24779	84	74	field	field	NOUN
fbem-24779	84	75	and	and	CCONJ
fbem-24779	84	76	accounting	accounting	NOUN
fbem-24779	84	77	treatment	treatment	NOUN
fbem-24779	84	78	.	.	PUNCT
fbem-24779	85	1	3.2.2	3.2.2	X
fbem-24779	85	2	.	.	PUNCT
fbem-24779	86	1	barriers	barrier	NOUN
fbem-24779	86	2	to	to	ADP
fbem-24779	86	3	market	market	NOUN
fbem-24779	86	4	data	datum	NOUN
fbem-24779	86	5	quality	quality	NOUN
fbem-24779	86	6	and	and	CCONJ
fbem-24779	86	7	control	control	NOUN
fbem-24779	86	8	with	with	ADP
fbem-24779	86	9	the	the	DET
fbem-24779	86	10	continuous	continuous	ADJ
fbem-24779	86	11	development	development	NOUN
fbem-24779	86	12	of	of	ADP
fbem-24779	86	13	china	china	PROPN
fbem-24779	86	14	's	's	PART
fbem-24779	86	15	existing	exist	VERB
fbem-24779	86	16	market	market	NOUN
fbem-24779	86	17	,	,	PUNCT
fbem-24779	86	18	a	a	DET
fbem-24779	86	19	more	more	ADV
fbem-24779	86	20	comprehensive	comprehensive	ADJ
fbem-24779	86	21	carbon	carbon	NOUN
fbem-24779	86	22	emissions	emission	NOUN
fbem-24779	86	23	monitoring	monitoring	NOUN
fbem-24779	86	24	,	,	PUNCT
fbem-24779	86	25	reporting	reporting	NOUN
fbem-24779	86	26	and	and	CCONJ
fbem-24779	86	27	verification	verification	NOUN
fbem-24779	86	28	(	(	PUNCT
fbem-24779	86	29	mrv	mrv	NOUN
fbem-24779	86	30	)	)	PUNCT
fbem-24779	86	31	system	system	NOUN
fbem-24779	86	32	is	be	AUX
fbem-24779	86	33	gradually	gradually	ADV
fbem-24779	86	34	being	be	AUX
fbem-24779	86	35	established	establish	VERB
fbem-24779	86	36	,	,	PUNCT
fbem-24779	86	37	such	such	ADJ
fbem-24779	86	38	as	as	ADP
fbem-24779	86	39	the	the	DET
fbem-24779	86	40	use	use	NOUN
fbem-24779	86	41	of	of	ADP
fbem-24779	86	42	cems	cem	NOUN
fbem-24779	86	43	(	(	PUNCT
fbem-24779	86	44	continuous	continuous	ADJ
fbem-24779	86	45	emissions	emission	NOUN
fbem-24779	86	46	monitoring	monitor	VERB
fbem-24779	86	47	system	system	NOUN
fbem-24779	86	48	)	)	PUNCT
fbem-24779	86	49	and	and	CCONJ
fbem-24779	86	50	other	other	ADJ
fbem-24779	86	51	technical	technical	ADJ
fbem-24779	86	52	means	mean	NOUN
fbem-24779	86	53	to	to	PART
fbem-24779	86	54	improve	improve	VERB
fbem-24779	86	55	the	the	DET
fbem-24779	86	56	accuracy	accuracy	NOUN
fbem-24779	86	57	and	and	CCONJ
fbem-24779	86	58	reliability	reliability	NOUN
fbem-24779	86	59	of	of	ADP
fbem-24779	86	60	data	datum	NOUN
fbem-24779	86	61	.	.	PUNCT
fbem-24779	87	1	however	however	ADV
fbem-24779	87	2	,	,	PUNCT
fbem-24779	87	3	despite	despite	SCONJ
fbem-24779	87	4	the	the	DET
fbem-24779	87	5	improvement	improvement	NOUN
fbem-24779	87	6	in	in	ADP
fbem-24779	87	7	technical	technical	ADJ
fbem-24779	87	8	means	mean	NOUN
fbem-24779	87	9	,	,	PUNCT
fbem-24779	87	10	there	there	PRON
fbem-24779	87	11	may	may	AUX
fbem-24779	87	12	still	still	ADV
fbem-24779	87	13	be	be	AUX
fbem-24779	87	14	challenges	challenge	NOUN
fbem-24779	87	15	in	in	ADP
fbem-24779	87	16	data	datum	NOUN
fbem-24779	87	17	quality	quality	NOUN
fbem-24779	87	18	control	control	NOUN
fbem-24779	87	19	,	,	PUNCT
fbem-24779	87	20	especially	especially	ADV
fbem-24779	87	21	for	for	ADP
fbem-24779	87	22	small	small	ADJ
fbem-24779	87	23	or	or	CCONJ
fbem-24779	87	24	low	low	ADJ
fbem-24779	87	25	management	management	NOUN
fbem-24779	87	26	level	level	NOUN
fbem-24779	87	27	enterprises	enterprise	NOUN
fbem-24779	87	28	.	.	PUNCT
fbem-24779	88	1	due	due	ADP
fbem-24779	88	2	to	to	ADP
fbem-24779	88	3	the	the	DET
fbem-24779	88	4	lack	lack	NOUN
fbem-24779	88	5	of	of	ADP
fbem-24779	88	6	accurate	accurate	ADJ
fbem-24779	88	7	basic	basic	ADJ
fbem-24779	88	8	data	datum	NOUN
fbem-24779	88	9	,	,	PUNCT
fbem-24779	88	10	it	it	PRON
fbem-24779	88	11	is	be	AUX
fbem-24779	88	12	difficult	difficult	ADJ
fbem-24779	88	13	for	for	SCONJ
fbem-24779	88	14	governmental	governmental	ADJ
fbem-24779	88	15	departments	department	NOUN
fbem-24779	88	16	to	to	PART
fbem-24779	88	17	accurately	accurately	ADV
fbem-24779	88	18	assess	assess	VERB
fbem-24779	88	19	the	the	DET
fbem-24779	88	20	carbon	carbon	NOUN
fbem-24779	88	21	emission	emission	NOUN
fbem-24779	88	22	situation	situation	NOUN
fbem-24779	88	23	of	of	ADP
fbem-24779	88	24	the	the	DET
fbem-24779	88	25	enterprises	enterprise	NOUN
fbem-24779	88	26	,	,	PUNCT
fbem-24779	88	27	and	and	CCONJ
fbem-24779	88	28	therefore	therefore	ADV
fbem-24779	88	29	timely	timely	ADJ
fbem-24779	88	30	coordination	coordination	NOUN
fbem-24779	88	31	and	and	CCONJ
fbem-24779	88	32	effective	effective	ADJ
fbem-24779	88	33	disposal	disposal	NOUN
fbem-24779	88	34	are	be	AUX
fbem-24779	88	35	not	not	PART
fbem-24779	88	36	possible	possible	ADJ
fbem-24779	88	37	,	,	PUNCT
fbem-24779	88	38	and	and	CCONJ
fbem-24779	88	39	at	at	ADP
fbem-24779	88	40	the	the	DET
fbem-24779	88	41	same	same	ADJ
fbem-24779	88	42	time	time	NOUN
fbem-24779	88	43	it	it	PRON
fbem-24779	88	44	may	may	AUX
fbem-24779	88	45	lead	lead	VERB
fbem-24779	88	46	to	to	ADP
fbem-24779	88	47	irrational	irrational	ADJ
fbem-24779	88	48	allocation	allocation	NOUN
fbem-24779	88	49	of	of	ADP
fbem-24779	88	50	the	the	DET
fbem-24779	88	51	initial	initial	ADJ
fbem-24779	88	52	quota	quota	NOUN
fbem-24779	88	53	,	,	PUNCT
fbem-24779	88	54	which	which	PRON
fbem-24779	88	55	may	may	AUX
fbem-24779	88	56	be	be	AUX
fbem-24779	88	57	too	too	ADV
fbem-24779	88	58	high	high	ADJ
fbem-24779	88	59	or	or	CCONJ
fbem-24779	88	60	too	too	ADV
fbem-24779	88	61	low	low	ADJ
fbem-24779	88	62	,	,	PUNCT
fbem-24779	88	63	this	this	PRON
fbem-24779	88	64	affects	affect	VERB
fbem-24779	88	65	the	the	DET
fbem-24779	88	66	fairness	fairness	NOUN
fbem-24779	88	67	and	and	CCONJ
fbem-24779	88	68	effectiveness	effectiveness	NOUN
fbem-24779	88	69	of	of	ADP
fbem-24779	88	70	the	the	DET
fbem-24779	88	71	market	market	NOUN
fbem-24779	88	72	.	.	PUNCT
fbem-24779	89	1	3.2.3	3.2.3	X
fbem-24779	89	2	.	.	X
fbem-24779	89	3	enterprises	enterprise	NOUN
fbem-24779	89	4	lack	lack	VERB
fbem-24779	89	5	the	the	DET
fbem-24779	89	6	enthusiasm	enthusiasm	NOUN
fbem-24779	89	7	to	to	PART
fbem-24779	89	8	participate	participate	VERB
fbem-24779	89	9	,	,	PUNCT
fbem-24779	89	10	and	and	CCONJ
fbem-24779	89	11	the	the	DET
fbem-24779	89	12	development	development	NOUN
fbem-24779	89	13	of	of	ADP
fbem-24779	89	14	the	the	DET
fbem-24779	89	15	carbon	carbon	NOUN
fbem-24779	89	16	market	market	NOUN
fbem-24779	89	17	is	be	AUX
fbem-24779	89	18	in	in	ADP
fbem-24779	89	19	a	a	DET
fbem-24779	89	20	bottleneck	bottleneck	NOUN
fbem-24779	89	21	with	with	ADP
fbem-24779	89	22	the	the	DET
fbem-24779	89	23	continuous	continuous	ADJ
fbem-24779	89	24	development	development	NOUN
fbem-24779	89	25	of	of	ADP
fbem-24779	89	26	china	china	PROPN
fbem-24779	89	27	's	's	PART
fbem-24779	89	28	carbon	carbon	NOUN
fbem-24779	89	29	trading	trading	NOUN
fbem-24779	89	30	market	market	NOUN
fbem-24779	89	31	,	,	PUNCT
fbem-24779	89	32	the	the	DET
fbem-24779	89	33	carbon	carbon	NOUN
fbem-24779	89	34	financial	financial	ADJ
fbem-24779	89	35	market	market	NOUN
fbem-24779	89	36	has	have	AUX
fbem-24779	89	37	also	also	ADV
fbem-24779	89	38	grown	grow	VERB
fbem-24779	89	39	,	,	PUNCT
fbem-24779	89	40	and	and	CCONJ
fbem-24779	89	41	now	now	ADV
fbem-24779	89	42	covers	cover	VERB
fbem-24779	89	43	a	a	DET
fbem-24779	89	44	series	series	NOUN
fbem-24779	89	45	of	of	ADP
fbem-24779	89	46	diversified	diversified	ADJ
fbem-24779	89	47	financial	financial	ADJ
fbem-24779	89	48	instruments	instrument	NOUN
fbem-24779	89	49	and	and	CCONJ
fbem-24779	89	50	services	service	NOUN
fbem-24779	89	51	,	,	PUNCT
fbem-24779	89	52	including	include	VERB
fbem-24779	89	53	carbon	carbon	NOUN
fbem-24779	89	54	futures	future	NOUN
fbem-24779	89	55	,	,	PUNCT
fbem-24779	89	56	carbon	carbon	NOUN
fbem-24779	89	57	options	option	NOUN
fbem-24779	89	58	and	and	CCONJ
fbem-24779	89	59	other	other	ADJ
fbem-24779	89	60	derivatives	derivative	NOUN
fbem-24779	89	61	trading	trading	NOUN
fbem-24779	89	62	,	,	PUNCT
fbem-24779	89	63	as	as	ADV
fbem-24779	89	64	well	well	ADV
fbem-24779	89	65	as	as	ADP
fbem-24779	89	66	carbon	carbon	NOUN
fbem-24779	89	67	funds	fund	NOUN
fbem-24779	89	68	,	,	PUNCT
fbem-24779	89	69	carbon	carbon	NOUN
fbem-24779	89	70	bonds	bond	NOUN
fbem-24779	89	71	and	and	CCONJ
fbem-24779	89	72	other	other	ADJ
fbem-24779	89	73	innovative	innovative	ADJ
fbem-24779	89	74	financial	financial	ADJ
fbem-24779	89	75	products	product	NOUN
fbem-24779	89	76	.	.	PUNCT
fbem-24779	90	1	however	however	ADV
fbem-24779	90	2	,	,	PUNCT
fbem-24779	90	3	the	the	DET
fbem-24779	90	4	current	current	ADJ
fbem-24779	90	5	major	major	ADJ
fbem-24779	90	6	players	player	NOUN
fbem-24779	90	7	are	be	AUX
fbem-24779	90	8	concentrated	concentrate	VERB
fbem-24779	90	9	in	in	ADP
fbem-24779	90	10	the	the	DET
fbem-24779	90	11	power	power	NOUN
fbem-24779	90	12	generation	generation	NOUN
fbem-24779	90	13	industry	industry	NOUN
fbem-24779	90	14	,	,	PUNCT
fbem-24779	90	15	and	and	CCONJ
fbem-24779	90	16	the	the	DET
fbem-24779	90	17	participation	participation	NOUN
fbem-24779	90	18	of	of	ADP
fbem-24779	90	19	these	these	DET
fbem-24779	90	20	enterprises	enterprise	NOUN
fbem-24779	90	21	shows	show	VERB
fbem-24779	90	22	a	a	DET
fbem-24779	90	23	high	high	ADJ
fbem-24779	90	24	degree	degree	NOUN
fbem-24779	90	25	of	of	ADP
fbem-24779	90	26	homogeneity	homogeneity	NOUN
fbem-24779	90	27	.	.	PUNCT
fbem-24779	91	1	many	many	ADJ
fbem-24779	91	2	enterprises	enterprise	NOUN
fbem-24779	91	3	still	still	ADV
fbem-24779	91	4	have	have	VERB
fbem-24779	91	5	limited	limit	VERB
fbem-24779	91	6	knowledge	knowledge	NOUN
fbem-24779	91	7	of	of	ADP
fbem-24779	91	8	carbon	carbon	NOUN
fbem-24779	91	9	trading	trading	NOUN
fbem-24779	91	10	and	and	CCONJ
fbem-24779	91	11	lack	lack	VERB
fbem-24779	91	12	sufficient	sufficient	ADJ
fbem-24779	91	13	experience	experience	NOUN
fbem-24779	91	14	and	and	CCONJ
fbem-24779	91	15	motivation	motivation	NOUN
fbem-24779	91	16	to	to	PART
fbem-24779	91	17	join	join	VERB
fbem-24779	91	18	the	the	DET
fbem-24779	91	19	market	market	NOUN
fbem-24779	91	20	activities	activity	NOUN
fbem-24779	91	21	in	in	ADP
fbem-24779	91	22	a	a	DET
fbem-24779	91	23	more	more	ADV
fbem-24779	91	24	active	active	ADJ
fbem-24779	91	25	manner	manner	NOUN
fbem-24779	91	26	.	.	PUNCT
fbem-24779	92	1	this	this	DET
fbem-24779	92	2	status	status	NOUN
fbem-24779	92	3	quo	quo	NOUN
fbem-24779	92	4	not	not	PART
fbem-24779	92	5	only	only	ADV
fbem-24779	92	6	limits	limit	VERB
fbem-24779	92	7	the	the	DET
fbem-24779	92	8	depth	depth	NOUN
fbem-24779	92	9	and	and	CCONJ
fbem-24779	92	10	breadth	breadth	NOUN
fbem-24779	92	11	of	of	ADP
fbem-24779	92	12	the	the	DET
fbem-24779	92	13	market	market	NOUN
fbem-24779	92	14	,	,	PUNCT
fbem-24779	92	15	but	but	CCONJ
fbem-24779	92	16	also	also	ADV
fbem-24779	92	17	affects	affect	VERB
fbem-24779	92	18	the	the	DET
fbem-24779	92	19	effective	effective	ADJ
fbem-24779	92	20	utilization	utilization	NOUN
fbem-24779	92	21	and	and	CCONJ
fbem-24779	92	22	development	development	NOUN
fbem-24779	92	23	potential	potential	NOUN
fbem-24779	92	24	of	of	ADP
fbem-24779	92	25	carbon	carbon	NOUN
fbem-24779	92	26	financial	financial	ADJ
fbem-24779	92	27	instruments	instrument	NOUN
fbem-24779	92	28	.	.	PUNCT
fbem-24779	93	1	in	in	ADP
fbem-24779	93	2	addition	addition	NOUN
fbem-24779	93	3	,	,	PUNCT
fbem-24779	93	4	although	although	SCONJ
fbem-24779	93	5	china	china	PROPN
fbem-24779	93	6	has	have	AUX
fbem-24779	93	7	already	already	ADV
fbem-24779	93	8	established	establish	VERB
fbem-24779	93	9	a	a	DET
fbem-24779	93	10	carbon	carbon	NOUN
fbem-24779	93	11	trading	trading	NOUN
fbem-24779	93	12	market	market	NOUN
fbem-24779	93	13	,	,	PUNCT
fbem-24779	93	14	its	its	PRON
fbem-24779	93	15	transaction	transaction	NOUN
fbem-24779	93	16	scale	scale	NOUN
fbem-24779	93	17	is	be	AUX
fbem-24779	93	18	still	still	ADV
fbem-24779	93	19	small	small	ADJ
fbem-24779	93	20	and	and	CCONJ
fbem-24779	93	21	the	the	DET
fbem-24779	93	22	market	market	NOUN
fbem-24779	93	23	depth	depth	NOUN
fbem-24779	93	24	is	be	AUX
fbem-24779	93	25	insufficient	insufficient	ADJ
fbem-24779	93	26	compared	compare	VERB
fbem-24779	93	27	to	to	ADP
fbem-24779	93	28	more	more	ADV
fbem-24779	93	29	mature	mature	ADJ
fbem-24779	93	30	markets	market	NOUN
fbem-24779	93	31	internationally	internationally	ADV
fbem-24779	93	32	.	.	PUNCT
fbem-24779	94	1	in	in	ADP
fbem-24779	94	2	addition	addition	NOUN
fbem-24779	94	3	,	,	PUNCT
fbem-24779	94	4	although	although	SCONJ
fbem-24779	94	5	the	the	DET
fbem-24779	94	6	types	type	NOUN
fbem-24779	94	7	of	of	ADP
fbem-24779	94	8	carbon	carbon	NOUN
fbem-24779	94	9	financial	financial	ADJ
fbem-24779	94	10	products	product	NOUN
fbem-24779	94	11	have	have	AUX
fbem-24779	94	12	increased	increase	VERB
fbem-24779	94	13	,	,	PUNCT
fbem-24779	94	14	they	they	PRON
fbem-24779	94	15	are	be	AUX
fbem-24779	94	16	still	still	ADV
fbem-24779	94	17	mainly	mainly	ADV
fbem-24779	94	18	dominated	dominate	VERB
fbem-24779	94	19	by	by	ADP
fbem-24779	94	20	traditional	traditional	ADJ
fbem-24779	94	21	green	green	ADJ
fbem-24779	94	22	credit	credit	NOUN
fbem-24779	94	23	,	,	PUNCT
fbem-24779	94	24	and	and	CCONJ
fbem-24779	94	25	the	the	DET
fbem-24779	94	26	existing	exist	VERB
fbem-24779	94	27	carbon	carbon	NOUN
fbem-24779	94	28	financial	financial	ADJ
fbem-24779	94	29	products	product	NOUN
fbem-24779	94	30	are	be	AUX
fbem-24779	94	31	relatively	relatively	ADV
fbem-24779	94	32	single	single	ADJ
fbem-24779	94	33	and	and	CCONJ
fbem-24779	94	34	lack	lack	NOUN
fbem-24779	94	35	diversity	diversity	NOUN
fbem-24779	94	36	and	and	CCONJ
fbem-24779	94	37	innovation	innovation	NOUN
fbem-24779	94	38	,	,	PUNCT
fbem-24779	94	39	which	which	PRON
fbem-24779	94	40	makes	make	VERB
fbem-24779	94	41	it	it	PRON
fbem-24779	94	42	difficult	difficult	ADJ
fbem-24779	94	43	for	for	SCONJ
fbem-24779	94	44	them	they	PRON
fbem-24779	94	45	to	to	PART
fbem-24779	94	46	meet	meet	VERB
fbem-24779	94	47	the	the	DET
fbem-24779	94	48	diversified	diversify	VERB
fbem-24779	94	49	needs	need	NOUN
fbem-24779	94	50	of	of	ADP
fbem-24779	94	51	different	different	ADJ
fbem-24779	94	52	enterprises	enterprise	NOUN
fbem-24779	94	53	and	and	CCONJ
fbem-24779	94	54	investors	investor	NOUN
fbem-24779	94	55	.	.	PUNCT
fbem-24779	95	1	currently	currently	ADV
fbem-24779	95	2	,	,	PUNCT
fbem-24779	95	3	the	the	DET
fbem-24779	95	4	development	development	NOUN
fbem-24779	95	5	of	of	ADP
fbem-24779	95	6	china	china	PROPN
fbem-24779	95	7	's	's	PART
fbem-24779	95	8	carbon	carbon	NOUN
fbem-24779	95	9	market	market	NOUN
fbem-24779	95	10	is	be	AUX
fbem-24779	95	11	in	in	ADP
fbem-24779	95	12	a	a	DET
fbem-24779	95	13	bottleneck	bottleneck	NOUN
fbem-24779	95	14	.	.	PUNCT
fbem-24779	96	1	3.2.4	3.2.4	NUM
fbem-24779	96	2	.	.	PUNCT
fbem-24779	97	1	poor	poor	ADJ
fbem-24779	97	2	disclosure	disclosure	NOUN
fbem-24779	97	3	of	of	ADP
fbem-24779	97	4	carbon	carbon	NOUN
fbem-24779	97	5	information	information	NOUN
fbem-24779	97	6	on	on	ADP
fbem-24779	97	7	the	the	DET
fbem-24779	97	8	one	one	NUM
fbem-24779	97	9	hand	hand	NOUN
fbem-24779	97	10	,	,	PUNCT
fbem-24779	97	11	enterprises	enterprise	NOUN
fbem-24779	97	12	disclosing	disclose	VERB
fbem-24779	97	13	carbon	carbon	NOUN
fbem-24779	97	14	information	information	NOUN
fbem-24779	97	15	are	be	AUX
fbem-24779	97	16	mainly	mainly	ADV
fbem-24779	97	17	concentrated	concentrate	VERB
fbem-24779	97	18	in	in	ADP
fbem-24779	97	19	high	high	ADJ
fbem-24779	97	20	-	-	PUNCT
fbem-24779	97	21	pollution	pollution	NOUN
fbem-24779	97	22	industries	industry	NOUN
fbem-24779	97	23	,	,	PUNCT
fbem-24779	97	24	which	which	PRON
fbem-24779	97	25	381	381	NUM
fbem-24779	97	26	may	may	AUX
fbem-24779	97	27	be	be	AUX
fbem-24779	97	28	due	due	ADJ
fbem-24779	97	29	to	to	ADP
fbem-24779	97	30	the	the	DET
fbem-24779	97	31	fact	fact	NOUN
fbem-24779	97	32	that	that	SCONJ
fbem-24779	97	33	these	these	DET
fbem-24779	97	34	industries	industry	NOUN
fbem-24779	97	35	are	be	AUX
fbem-24779	97	36	more	more	ADV
fbem-24779	97	37	susceptible	susceptible	ADJ
fbem-24779	97	38	to	to	ADP
fbem-24779	97	39	the	the	DET
fbem-24779	97	40	influence	influence	NOUN
fbem-24779	97	41	of	of	ADP
fbem-24779	97	42	policy	policy	NOUN
fbem-24779	97	43	regulation	regulation	NOUN
fbem-24779	97	44	,	,	PUNCT
fbem-24779	97	45	or	or	CCONJ
fbem-24779	97	46	that	that	SCONJ
fbem-24779	97	47	they	they	PRON
fbem-24779	97	48	receive	receive	VERB
fbem-24779	97	49	more	more	ADJ
fbem-24779	97	50	attention	attention	NOUN
fbem-24779	97	51	due	due	ADP
fbem-24779	97	52	to	to	ADP
fbem-24779	97	53	their	their	PRON
fbem-24779	97	54	higher	high	ADJ
fbem-24779	97	55	carbon	carbon	NOUN
fbem-24779	97	56	emissions	emission	NOUN
fbem-24779	97	57	.	.	PUNCT
fbem-24779	98	1	however	however	ADV
fbem-24779	98	2	,	,	PUNCT
fbem-24779	98	3	the	the	DET
fbem-24779	98	4	overall	overall	ADJ
fbem-24779	98	5	disclosure	disclosure	NOUN
fbem-24779	98	6	ratio	ratio	NOUN
fbem-24779	98	7	is	be	AUX
fbem-24779	98	8	still	still	ADV
fbem-24779	98	9	low	low	ADJ
fbem-24779	98	10	,	,	PUNCT
fbem-24779	98	11	especially	especially	ADV
fbem-24779	98	12	among	among	ADP
fbem-24779	98	13	enterprises	enterprise	NOUN
fbem-24779	98	14	in	in	ADP
fbem-24779	98	15	non	non	ADJ
fbem-24779	98	16	-	-	ADJ
fbem-24779	98	17	high	high	ADJ
fbem-24779	98	18	-	-	PUNCT
fbem-24779	98	19	pollution	pollution	NOUN
fbem-24779	98	20	industries	industry	NOUN
fbem-24779	98	21	,	,	PUNCT
fbem-24779	98	22	which	which	PRON
fbem-24779	98	23	are	be	AUX
fbem-24779	98	24	not	not	PART
fbem-24779	98	25	highly	highly	ADV
fbem-24779	98	26	motivated	motivated	ADJ
fbem-24779	98	27	to	to	PART
fbem-24779	98	28	disclose	disclose	VERB
fbem-24779	98	29	carbon	carbon	NOUN
fbem-24779	98	30	information	information	NOUN
fbem-24779	98	31	,	,	PUNCT
fbem-24779	98	32	either	either	CCONJ
fbem-24779	98	33	due	due	ADP
fbem-24779	98	34	to	to	ADP
fbem-24779	98	35	insufficient	insufficient	ADJ
fbem-24779	98	36	awareness	awareness	NOUN
fbem-24779	98	37	of	of	ADP
fbem-24779	98	38	carbon	carbon	NOUN
fbem-24779	98	39	information	information	NOUN
fbem-24779	98	40	disclosure	disclosure	NOUN
fbem-24779	98	41	,	,	PUNCT
fbem-24779	98	42	lack	lack	NOUN
fbem-24779	98	43	of	of	ADP
fbem-24779	98	44	corresponding	correspond	VERB
fbem-24779	98	45	technical	technical	ADJ
fbem-24779	98	46	capabilities	capability	NOUN
fbem-24779	98	47	,	,	PUNCT
fbem-24779	98	48	or	or	CCONJ
fbem-24779	98	49	disclosure	disclosure	NOUN
fbem-24779	98	50	costs	cost	NOUN
fbem-24779	98	51	.	.	PUNCT
fbem-24779	99	1	meanwhile	meanwhile	ADV
fbem-24779	99	2	,	,	PUNCT
fbem-24779	99	3	among	among	ADP
fbem-24779	99	4	enterprises	enterprise	NOUN
fbem-24779	99	5	that	that	PRON
fbem-24779	99	6	have	have	AUX
fbem-24779	99	7	disclosed	disclose	VERB
fbem-24779	99	8	carbon	carbon	NOUN
fbem-24779	99	9	information	information	NOUN
fbem-24779	99	10	,	,	PUNCT
fbem-24779	99	11	the	the	DET
fbem-24779	99	12	quality	quality	NOUN
fbem-24779	99	13	of	of	ADP
fbem-24779	99	14	disclosure	disclosure	NOUN
fbem-24779	99	15	varies	vary	VERB
fbem-24779	99	16	greatly	greatly	ADV
fbem-24779	99	17	,	,	PUNCT
fbem-24779	99	18	with	with	ADP
fbem-24779	99	19	some	some	PRON
fbem-24779	99	20	providing	provide	VERB
fbem-24779	99	21	detailed	detailed	ADJ
fbem-24779	99	22	data	datum	NOUN
fbem-24779	99	23	and	and	CCONJ
fbem-24779	99	24	analysis	analysis	NOUN
fbem-24779	99	25	while	while	SCONJ
fbem-24779	99	26	others	other	NOUN
fbem-24779	99	27	provide	provide	VERB
fbem-24779	99	28	only	only	ADV
fbem-24779	99	29	limited	limited	ADJ
fbem-24779	99	30	information	information	NOUN
fbem-24779	99	31	.	.	PUNCT
fbem-24779	100	1	on	on	ADP
fbem-24779	100	2	the	the	DET
fbem-24779	100	3	other	other	ADJ
fbem-24779	100	4	hand	hand	NOUN
fbem-24779	100	5	,	,	PUNCT
fbem-24779	100	6	carbon	carbon	NOUN
fbem-24779	100	7	emission	emission	NOUN
fbem-24779	100	8	allowances	allowance	NOUN
fbem-24779	100	9	allocated	allocate	VERB
fbem-24779	100	10	by	by	ADP
fbem-24779	100	11	the	the	DET
fbem-24779	100	12	government	government	NOUN
fbem-24779	100	13	without	without	ADP
fbem-24779	100	14	compensation	compensation	NOUN
fbem-24779	100	15	constitute	constitute	VERB
fbem-24779	100	16	the	the	DET
fbem-24779	100	17	core	core	ADJ
fbem-24779	100	18	part	part	NOUN
fbem-24779	100	19	of	of	ADP
fbem-24779	100	20	carbon	carbon	NOUN
fbem-24779	100	21	emission	emission	NOUN
fbem-24779	100	22	allowances	allowance	NOUN
fbem-24779	100	23	for	for	ADP
fbem-24779	100	24	enterprises	enterprise	NOUN
fbem-24779	100	25	.	.	PUNCT
fbem-24779	101	1	however	however	ADV
fbem-24779	101	2	,	,	PUNCT
fbem-24779	101	3	these	these	DET
fbem-24779	101	4	government	government	NOUN
fbem-24779	101	5	-	-	PUNCT
fbem-24779	101	6	allocated	allocate	VERB
fbem-24779	101	7	carbon	carbon	NOUN
fbem-24779	101	8	emission	emission	NOUN
fbem-24779	101	9	allowances	allowance	NOUN
fbem-24779	101	10	are	be	AUX
fbem-24779	101	11	not	not	PART
fbem-24779	101	12	integrated	integrate	VERB
fbem-24779	101	13	into	into	ADP
fbem-24779	101	14	the	the	DET
fbem-24779	101	15	accounting	accounting	NOUN
fbem-24779	101	16	system	system	NOUN
fbem-24779	101	17	of	of	ADP
fbem-24779	101	18	enterprises	enterprise	NOUN
fbem-24779	101	19	,	,	PUNCT
fbem-24779	101	20	which	which	PRON
fbem-24779	101	21	means	mean	VERB
fbem-24779	101	22	that	that	SCONJ
fbem-24779	101	23	this	this	DET
fbem-24779	101	24	key	key	ADJ
fbem-24779	101	25	component	component	NOUN
fbem-24779	101	26	is	be	AUX
fbem-24779	101	27	actually	actually	ADV
fbem-24779	101	28	outside	outside	ADP
fbem-24779	101	29	the	the	DET
fbem-24779	101	30	accounting	accounting	NOUN
fbem-24779	101	31	system	system	NOUN
fbem-24779	101	32	.	.	PUNCT
fbem-24779	102	1	particularly	particularly	ADV
fbem-24779	102	2	for	for	ADP
fbem-24779	102	3	companies	company	NOUN
fbem-24779	102	4	that	that	PRON
fbem-24779	102	5	rely	rely	VERB
fbem-24779	102	6	heavily	heavily	ADV
fbem-24779	102	7	on	on	ADP
fbem-24779	102	8	government	government	NOUN
fbem-24779	102	9	allocation	allocation	NOUN
fbem-24779	102	10	of	of	ADP
fbem-24779	102	11	carbon	carbon	NOUN
fbem-24779	102	12	allowances	allowance	NOUN
fbem-24779	102	13	,	,	PUNCT
fbem-24779	102	14	information	information	NOUN
fbem-24779	102	15	on	on	ADP
fbem-24779	102	16	these	these	DET
fbem-24779	102	17	allowances	allowance	NOUN
fbem-24779	102	18	is	be	AUX
fbem-24779	102	19	not	not	PART
fbem-24779	102	20	only	only	ADV
fbem-24779	102	21	not	not	PART
fbem-24779	102	22	integrated	integrate	VERB
fbem-24779	102	23	into	into	ADP
fbem-24779	102	24	the	the	DET
fbem-24779	102	25	accounting	accounting	NOUN
fbem-24779	102	26	system	system	NOUN
fbem-24779	102	27	,	,	PUNCT
fbem-24779	102	28	but	but	CCONJ
fbem-24779	102	29	also	also	ADV
fbem-24779	102	30	not	not	PART
fbem-24779	102	31	adequately	adequately	ADV
fbem-24779	102	32	disclosed	disclose	VERB
fbem-24779	102	33	.	.	PUNCT
fbem-24779	103	1	this	this	DET
fbem-24779	103	2	situation	situation	NOUN
fbem-24779	103	3	poses	pose	VERB
fbem-24779	103	4	a	a	DET
fbem-24779	103	5	challenge	challenge	NOUN
fbem-24779	103	6	for	for	SCONJ
fbem-24779	103	7	regulators	regulator	NOUN
fbem-24779	103	8	to	to	PART
fbem-24779	103	9	effectively	effectively	ADV
fbem-24779	103	10	monitor	monitor	VERB
fbem-24779	103	11	and	and	CCONJ
fbem-24779	103	12	manage	manage	VERB
fbem-24779	103	13	the	the	DET
fbem-24779	103	14	carbon	carbon	NOUN
fbem-24779	103	15	emission	emission	NOUN
fbem-24779	103	16	information	information	NOUN
fbem-24779	103	17	of	of	ADP
fbem-24779	103	18	enterprises	enterprise	NOUN
fbem-24779	103	19	[	[	X
fbem-24779	103	20	10	10	NUM
fbem-24779	103	21	]	]	PUNCT
fbem-24779	103	22	.	.	PUNCT
fbem-24779	104	1	4	4	X
fbem-24779	104	2	.	.	X
fbem-24779	104	3	recommendations	recommendation	NOUN
fbem-24779	104	4	for	for	ADP
fbem-24779	104	5	accounting	account	VERB
fbem-24779	104	6	for	for	ADP
fbem-24779	104	7	carbon	carbon	NOUN
fbem-24779	104	8	emissions	emission	NOUN
fbem-24779	104	9	trading	trade	VERB
fbem-24779	104	10	4.1	4.1	NUM
fbem-24779	104	11	.	.	PUNCT
fbem-24779	105	1	accounting	account	VERB
fbem-24779	105	2	confirmation	confirmation	NOUN
fbem-24779	105	3	and	and	CCONJ
fbem-24779	105	4	measurement	measurement	NOUN
fbem-24779	105	5	aspects	aspect	NOUN
fbem-24779	105	6	4.1.1	4.1.1	NUM
fbem-24779	105	7	.	.	PUNCT
fbem-24779	106	1	accounting	account	VERB
fbem-24779	106	2	confirmation	confirmation	NOUN
fbem-24779	106	3	principles	principle	NOUN
fbem-24779	106	4	first	first	ADV
fbem-24779	106	5	,	,	PUNCT
fbem-24779	106	6	a	a	DET
fbem-24779	106	7	distinction	distinction	NOUN
fbem-24779	106	8	should	should	AUX
fbem-24779	106	9	be	be	AUX
fbem-24779	106	10	made	make	VERB
fbem-24779	106	11	between	between	ADP
fbem-24779	106	12	the	the	DET
fbem-24779	106	13	purposes	purpose	NOUN
fbem-24779	106	14	for	for	ADP
fbem-24779	106	15	which	which	PRON
fbem-24779	106	16	quotas	quota	NOUN
fbem-24779	106	17	are	be	AUX
fbem-24779	106	18	held	hold	VERB
fbem-24779	106	19	by	by	ADP
fbem-24779	106	20	an	an	DET
fbem-24779	106	21	enterprise	enterprise	NOUN
fbem-24779	106	22	.	.	PUNCT
fbem-24779	107	1	most	most	ADJ
fbem-24779	107	2	enterprises	enterprise	NOUN
fbem-24779	107	3	mainly	mainly	ADV
fbem-24779	107	4	hold	hold	VERB
fbem-24779	107	5	allowances	allowance	NOUN
fbem-24779	107	6	for	for	ADP
fbem-24779	107	7	two	two	NUM
fbem-24779	107	8	purposes	purpose	NOUN
fbem-24779	107	9	:	:	PUNCT
fbem-24779	107	10	compliance	compliance	NOUN
fbem-24779	107	11	and	and	CCONJ
fbem-24779	107	12	trading	trading	NOUN
fbem-24779	107	13	.	.	PUNCT
fbem-24779	108	1	in	in	ADP
fbem-24779	108	2	the	the	DET
fbem-24779	108	3	first	first	ADJ
fbem-24779	108	4	case	case	NOUN
fbem-24779	108	5	,	,	PUNCT
fbem-24779	108	6	enterprises	enterprise	NOUN
fbem-24779	108	7	hold	hold	VERB
fbem-24779	108	8	allowances	allowance	NOUN
fbem-24779	108	9	mainly	mainly	ADV
fbem-24779	108	10	for	for	ADP
fbem-24779	108	11	the	the	DET
fbem-24779	108	12	purpose	purpose	NOUN
fbem-24779	108	13	of	of	ADP
fbem-24779	108	14	fulfilling	fulfil	VERB
fbem-24779	108	15	their	their	PRON
fbem-24779	108	16	carbon	carbon	NOUN
fbem-24779	108	17	emission	emission	NOUN
fbem-24779	108	18	control	control	NOUN
fbem-24779	108	19	obligations	obligation	NOUN
fbem-24779	108	20	.	.	PUNCT
fbem-24779	109	1	this	this	PRON
fbem-24779	109	2	helps	help	VERB
fbem-24779	109	3	enterprises	enterprise	NOUN
fbem-24779	109	4	to	to	PART
fbem-24779	109	5	formulate	formulate	VERB
fbem-24779	109	6	emission	emission	NOUN
fbem-24779	109	7	reduction	reduction	NOUN
fbem-24779	109	8	plans	plan	NOUN
fbem-24779	109	9	,	,	PUNCT
fbem-24779	109	10	track	track	NOUN
fbem-24779	109	11	compliance	compliance	NOUN
fbem-24779	109	12	,	,	PUNCT
fbem-24779	109	13	and	and	CCONJ
fbem-24779	109	14	evaluate	evaluate	VERB
fbem-24779	109	15	the	the	DET
fbem-24779	109	16	effect	effect	NOUN
fbem-24779	109	17	of	of	ADP
fbem-24779	109	18	emission	emission	NOUN
fbem-24779	109	19	reduction	reduction	NOUN
fbem-24779	109	20	.	.	PUNCT
fbem-24779	110	1	in	in	ADP
fbem-24779	110	2	the	the	DET
fbem-24779	110	3	latter	latter	ADJ
fbem-24779	110	4	case	case	NOUN
fbem-24779	110	5	,	,	PUNCT
fbem-24779	110	6	which	which	PRON
fbem-24779	110	7	is	be	AUX
fbem-24779	110	8	speculative	speculative	ADJ
fbem-24779	110	9	in	in	ADP
fbem-24779	110	10	nature	nature	NOUN
fbem-24779	110	11	,	,	PUNCT
fbem-24779	110	12	the	the	DET
fbem-24779	110	13	holding	holding	NOUN
fbem-24779	110	14	of	of	ADP
fbem-24779	110	15	allowances	allowance	NOUN
fbem-24779	110	16	can	can	AUX
fbem-24779	110	17	reflect	reflect	VERB
fbem-24779	110	18	changes	change	NOUN
fbem-24779	110	19	in	in	ADP
fbem-24779	110	20	the	the	DET
fbem-24779	110	21	market	market	NOUN
fbem-24779	110	22	value	value	NOUN
fbem-24779	110	23	of	of	ADP
fbem-24779	110	24	allowances	allowance	NOUN
fbem-24779	110	25	,	,	PUNCT
fbem-24779	110	26	and	and	CCONJ
fbem-24779	110	27	also	also	ADV
fbem-24779	110	28	help	help	VERB
fbem-24779	110	29	enterprises	enterprise	NOUN
fbem-24779	110	30	to	to	PART
fbem-24779	110	31	manage	manage	VERB
fbem-24779	110	32	risk	risk	NOUN
fbem-24779	110	33	,	,	PUNCT
fbem-24779	110	34	avoid	avoid	VERB
fbem-24779	110	35	profit	profit	NOUN
fbem-24779	110	36	manipulation	manipulation	NOUN
fbem-24779	110	37	,	,	PUNCT
fbem-24779	110	38	and	and	CCONJ
fbem-24779	110	39	improve	improve	VERB
fbem-24779	110	40	the	the	DET
fbem-24779	110	41	transparency	transparency	NOUN
fbem-24779	110	42	of	of	ADP
fbem-24779	110	43	financial	financial	ADJ
fbem-24779	110	44	reporting	reporting	NOUN
fbem-24779	110	45	.	.	PUNCT
fbem-24779	111	1	secondly	secondly	ADV
fbem-24779	111	2	,	,	PUNCT
fbem-24779	111	3	a	a	DET
fbem-24779	111	4	new	new	ADJ
fbem-24779	111	5	account	account	NOUN
fbem-24779	111	6	"	"	PUNCT
fbem-24779	111	7	carbon	carbon	NOUN
fbem-24779	111	8	emission	emission	NOUN
fbem-24779	111	9	rights	right	NOUN
fbem-24779	111	10	assets	asset	NOUN
fbem-24779	111	11	"	"	PUNCT
fbem-24779	111	12	is	be	AUX
fbem-24779	111	13	created	create	VERB
fbem-24779	111	14	for	for	ADP
fbem-24779	111	15	accounting	accounting	NOUN
fbem-24779	111	16	confirmation	confirmation	NOUN
fbem-24779	111	17	.	.	PUNCT
fbem-24779	112	1	carbon	carbon	NOUN
fbem-24779	112	2	credits	credit	NOUN
fbem-24779	112	3	can	can	AUX
fbem-24779	112	4	meet	meet	VERB
fbem-24779	112	5	the	the	DET
fbem-24779	112	6	definition	definition	NOUN
fbem-24779	112	7	of	of	ADP
fbem-24779	112	8	an	an	DET
fbem-24779	112	9	asset	asset	NOUN
fbem-24779	112	10	,	,	PUNCT
fbem-24779	112	11	are	be	AUX
fbem-24779	112	12	scarce	scarce	ADJ
fbem-24779	112	13	,	,	PUNCT
fbem-24779	112	14	and	and	CCONJ
fbem-24779	112	15	can	can	AUX
fbem-24779	112	16	be	be	AUX
fbem-24779	112	17	traded	trade	VERB
fbem-24779	112	18	in	in	ADP
fbem-24779	112	19	the	the	DET
fbem-24779	112	20	carbon	carbon	NOUN
fbem-24779	112	21	market	market	NOUN
fbem-24779	112	22	,	,	PUNCT
fbem-24779	112	23	thus	thus	ADV
fbem-24779	112	24	bringing	bring	VERB
fbem-24779	112	25	economic	economic	ADJ
fbem-24779	112	26	benefits	benefit	NOUN
fbem-24779	112	27	to	to	ADP
fbem-24779	112	28	enterprises	enterprise	NOUN
fbem-24779	112	29	.	.	PUNCT
fbem-24779	113	1	for	for	ADP
fbem-24779	113	2	example	example	NOUN
fbem-24779	113	3	,	,	PUNCT
fbem-24779	113	4	an	an	DET
fbem-24779	113	5	enterprise	enterprise	NOUN
fbem-24779	113	6	can	can	AUX
fbem-24779	113	7	sell	sell	VERB
fbem-24779	113	8	the	the	DET
fbem-24779	113	9	remaining	remain	VERB
fbem-24779	113	10	allowances	allowance	NOUN
fbem-24779	113	11	to	to	ADP
fbem-24779	113	12	other	other	ADJ
fbem-24779	113	13	enterprises	enterprise	NOUN
fbem-24779	113	14	for	for	ADP
fbem-24779	113	15	profit	profit	NOUN
fbem-24779	113	16	,	,	PUNCT
fbem-24779	113	17	or	or	CCONJ
fbem-24779	113	18	use	use	VERB
fbem-24779	113	19	the	the	DET
fbem-24779	113	20	allowances	allowance	NOUN
fbem-24779	113	21	for	for	ADP
fbem-24779	113	22	its	its	PRON
fbem-24779	113	23	own	own	ADJ
fbem-24779	113	24	emission	emission	NOUN
fbem-24779	113	25	reduction	reduction	NOUN
fbem-24779	113	26	to	to	PART
fbem-24779	113	27	reduce	reduce	VERB
fbem-24779	113	28	production	production	NOUN
fbem-24779	113	29	costs	cost	NOUN
fbem-24779	113	30	.	.	PUNCT
fbem-24779	114	1	in	in	ADP
fbem-24779	114	2	addition	addition	NOUN
fbem-24779	114	3	,	,	PUNCT
fbem-24779	114	4	the	the	DET
fbem-24779	114	5	ownership	ownership	NOUN
fbem-24779	114	6	and	and	CCONJ
fbem-24779	114	7	control	control	NOUN
fbem-24779	114	8	of	of	ADP
fbem-24779	114	9	carbon	carbon	NOUN
fbem-24779	114	10	credits	credit	NOUN
fbem-24779	114	11	belongs	belong	VERB
fbem-24779	114	12	to	to	ADP
fbem-24779	114	13	the	the	DET
fbem-24779	114	14	enterprise	enterprise	NOUN
fbem-24779	114	15	,	,	PUNCT
fbem-24779	114	16	which	which	PRON
fbem-24779	114	17	can	can	AUX
fbem-24779	114	18	use	use	VERB
fbem-24779	114	19	and	and	CCONJ
fbem-24779	114	20	dispose	dispose	VERB
fbem-24779	114	21	of	of	ADP
fbem-24779	114	22	them	they	PRON
fbem-24779	114	23	according	accord	VERB
fbem-24779	114	24	to	to	ADP
fbem-24779	114	25	its	its	PRON
fbem-24779	114	26	own	own	ADJ
fbem-24779	114	27	needs	need	NOUN
fbem-24779	114	28	.	.	PUNCT
fbem-24779	115	1	furthermore	furthermore	ADV
fbem-24779	115	2	,	,	PUNCT
fbem-24779	115	3	carbon	carbon	NOUN
fbem-24779	115	4	emission	emission	NOUN
fbem-24779	115	5	rights	right	NOUN
fbem-24779	115	6	quotas	quota	NOUN
fbem-24779	115	7	are	be	AUX
fbem-24779	115	8	fundamentally	fundamentally	ADV
fbem-24779	115	9	different	different	ADJ
fbem-24779	115	10	from	from	ADP
fbem-24779	115	11	traditional	traditional	ADJ
fbem-24779	115	12	assets	asset	NOUN
fbem-24779	115	13	,	,	PUNCT
fbem-24779	115	14	and	and	CCONJ
fbem-24779	115	15	their	their	PRON
fbem-24779	115	16	value	value	NOUN
fbem-24779	115	17	is	be	AUX
fbem-24779	115	18	affected	affect	VERB
fbem-24779	115	19	by	by	ADP
fbem-24779	115	20	various	various	ADJ
fbem-24779	115	21	factors	factor	NOUN
fbem-24779	115	22	such	such	ADJ
fbem-24779	115	23	as	as	ADP
fbem-24779	115	24	policy	policy	NOUN
fbem-24779	115	25	,	,	PUNCT
fbem-24779	115	26	market	market	NOUN
fbem-24779	115	27	,	,	PUNCT
fbem-24779	115	28	technology	technology	NOUN
fbem-24779	115	29	,	,	PUNCT
fbem-24779	115	30	etc	etc	X
fbem-24779	115	31	.	.	X
fbem-24779	115	32	,	,	PUNCT
fbem-24779	115	33	which	which	PRON
fbem-24779	115	34	makes	make	VERB
fbem-24779	115	35	them	they	PRON
fbem-24779	115	36	more	more	ADV
fbem-24779	115	37	volatile	volatile	ADJ
fbem-24779	115	38	.	.	PUNCT
fbem-24779	116	1	therefore	therefore	ADV
fbem-24779	116	2	,	,	PUNCT
fbem-24779	116	3	categorizing	categorize	VERB
fbem-24779	116	4	them	they	PRON
fbem-24779	116	5	as	as	ADP
fbem-24779	116	6	a	a	DET
fbem-24779	116	7	new	new	ADJ
fbem-24779	116	8	type	type	NOUN
fbem-24779	116	9	of	of	ADP
fbem-24779	116	10	asset	asset	NOUN
fbem-24779	116	11	account	account	NOUN
fbem-24779	116	12	can	can	AUX
fbem-24779	116	13	help	help	VERB
fbem-24779	116	14	better	well	ADV
fbem-24779	116	15	reflect	reflect	VERB
fbem-24779	116	16	their	their	PRON
fbem-24779	116	17	characteristics	characteristic	NOUN
fbem-24779	116	18	and	and	CCONJ
fbem-24779	116	19	risks	risk	NOUN
fbem-24779	116	20	and	and	CCONJ
fbem-24779	116	21	distinguish	distinguish	VERB
fbem-24779	116	22	them	they	PRON
fbem-24779	116	23	from	from	ADP
fbem-24779	116	24	other	other	ADJ
fbem-24779	116	25	assets	asset	NOUN
fbem-24779	116	26	.	.	PUNCT
fbem-24779	117	1	at	at	ADP
fbem-24779	117	2	the	the	DET
fbem-24779	117	3	same	same	ADJ
fbem-24779	117	4	time	time	NOUN
fbem-24779	117	5	,	,	PUNCT
fbem-24779	117	6	carbon	carbon	NOUN
fbem-24779	117	7	emission	emission	NOUN
fbem-24779	117	8	rights	right	NOUN
fbem-24779	117	9	liabilities	liability	NOUN
fbem-24779	117	10	should	should	AUX
fbem-24779	117	11	also	also	ADV
fbem-24779	117	12	be	be	AUX
fbem-24779	117	13	recognized	recognize	VERB
fbem-24779	117	14	,	,	PUNCT
fbem-24779	117	15	i.e.	i.e.	X
fbem-24779	117	16	,	,	PUNCT
fbem-24779	117	17	an	an	DET
fbem-24779	117	18	account	account	NOUN
fbem-24779	117	19	"	"	PUNCT
fbem-24779	117	20	carbon	carbon	NOUN
fbem-24779	117	21	emission	emission	NOUN
fbem-24779	117	22	rights	right	NOUN
fbem-24779	117	23	liabilities	liability	NOUN
fbem-24779	117	24	"	"	PUNCT
fbem-24779	117	25	should	should	AUX
fbem-24779	117	26	be	be	AUX
fbem-24779	117	27	established	establish	VERB
fbem-24779	117	28	.	.	PUNCT
fbem-24779	118	1	this	this	DET
fbem-24779	118	2	account	account	NOUN
fbem-24779	118	3	meets	meet	VERB
fbem-24779	118	4	the	the	DET
fbem-24779	118	5	definition	definition	NOUN
fbem-24779	118	6	of	of	ADP
fbem-24779	118	7	a	a	DET
fbem-24779	118	8	liability	liability	NOUN
fbem-24779	118	9	,	,	PUNCT
fbem-24779	118	10	e.g.	e.g.	ADV
fbem-24779	118	11	,	,	PUNCT
fbem-24779	118	12	in	in	ADP
fbem-24779	118	13	the	the	DET
fbem-24779	118	14	case	case	NOUN
fbem-24779	118	15	of	of	ADP
fbem-24779	118	16	excess	excess	ADJ
fbem-24779	118	17	emissions	emission	NOUN
fbem-24779	118	18	the	the	DET
fbem-24779	118	19	enterprise	enterprise	NOUN
fbem-24779	118	20	will	will	AUX
fbem-24779	118	21	face	face	VERB
fbem-24779	118	22	fines	fine	NOUN
fbem-24779	118	23	,	,	PUNCT
fbem-24779	118	24	purchase	purchase	NOUN
fbem-24779	118	25	of	of	ADP
fbem-24779	118	26	allowances	allowance	NOUN
fbem-24779	118	27	,	,	PUNCT
fbem-24779	118	28	etc	etc	X
fbem-24779	118	29	.	.	X
fbem-24779	118	30	,	,	PUNCT
fbem-24779	118	31	which	which	PRON
fbem-24779	118	32	may	may	AUX
fbem-24779	118	33	result	result	VERB
fbem-24779	118	34	in	in	ADP
fbem-24779	118	35	an	an	DET
fbem-24779	118	36	outflow	outflow	NOUN
fbem-24779	118	37	of	of	ADP
fbem-24779	118	38	economic	economic	ADJ
fbem-24779	118	39	benefits	benefit	NOUN
fbem-24779	118	40	.	.	PUNCT
fbem-24779	119	1	it	it	PRON
fbem-24779	119	2	is	be	AUX
fbem-24779	119	3	worth	worth	ADJ
fbem-24779	119	4	noting	note	VERB
fbem-24779	119	5	that	that	SCONJ
fbem-24779	119	6	excess	excess	ADJ
fbem-24779	119	7	emissions	emission	NOUN
fbem-24779	119	8	are	be	AUX
fbem-24779	119	9	relatively	relatively	ADV
fbem-24779	119	10	homogeneous	homogeneous	ADJ
fbem-24779	119	11	and	and	CCONJ
fbem-24779	119	12	do	do	AUX
fbem-24779	119	13	not	not	PART
fbem-24779	119	14	need	need	VERB
fbem-24779	119	15	to	to	PART
fbem-24779	119	16	be	be	AUX
fbem-24779	119	17	further	far	ADV
fbem-24779	119	18	subdivided	subdivide	VERB
fbem-24779	119	19	,	,	PUNCT
fbem-24779	119	20	which	which	PRON
fbem-24779	119	21	would	would	AUX
fbem-24779	119	22	also	also	ADV
fbem-24779	119	23	simplify	simplify	VERB
fbem-24779	119	24	the	the	DET
fbem-24779	119	25	accounting	accounting	NOUN
fbem-24779	119	26	process	process	NOUN
fbem-24779	119	27	.	.	PUNCT
fbem-24779	120	1	4.1.2	4.1.2	X
fbem-24779	120	2	.	.	PUNCT
fbem-24779	120	3	accounting	accounting	NOUN
fbem-24779	120	4	measurement	measurement	NOUN
fbem-24779	120	5	(	(	PUNCT
fbem-24779	120	6	1	1	X
fbem-24779	120	7	)	)	PUNCT
fbem-24779	120	8	carbon	carbon	NOUN
fbem-24779	120	9	emission	emission	NOUN
fbem-24779	120	10	right	right	ADJ
fbem-24779	120	11	assets	asset	NOUN
fbem-24779	120	12	enterprises	enterprise	NOUN
fbem-24779	120	13	recognizing	recognize	VERB
fbem-24779	120	14	carbon	carbon	NOUN
fbem-24779	120	15	emission	emission	NOUN
fbem-24779	120	16	right	right	ADJ
fbem-24779	120	17	assets	asset	NOUN
fbem-24779	120	18	should	should	AUX
fbem-24779	120	19	use	use	VERB
fbem-24779	120	20	historical	historical	ADJ
fbem-24779	120	21	cost	cost	NOUN
fbem-24779	120	22	in	in	ADP
fbem-24779	120	23	the	the	DET
fbem-24779	120	24	initial	initial	ADJ
fbem-24779	120	25	measurement	measurement	NOUN
fbem-24779	120	26	,	,	PUNCT
fbem-24779	120	27	which	which	PRON
fbem-24779	120	28	can	can	AUX
fbem-24779	120	29	reflect	reflect	VERB
fbem-24779	120	30	the	the	DET
fbem-24779	120	31	actual	actual	ADJ
fbem-24779	120	32	cost	cost	NOUN
fbem-24779	120	33	of	of	ADP
fbem-24779	120	34	acquiring	acquire	VERB
fbem-24779	120	35	allowances	allowance	NOUN
fbem-24779	120	36	and	and	CCONJ
fbem-24779	120	37	facilitate	facilitate	VERB
fbem-24779	120	38	accounting	accounting	NOUN
fbem-24779	120	39	and	and	CCONJ
fbem-24779	120	40	cost	cost	NOUN
fbem-24779	120	41	control	control	NOUN
fbem-24779	120	42	.	.	PUNCT
fbem-24779	121	1	for	for	ADP
fbem-24779	121	2	example	example	NOUN
fbem-24779	121	3	,	,	PUNCT
fbem-24779	121	4	the	the	DET
fbem-24779	121	5	cost	cost	NOUN
fbem-24779	121	6	of	of	ADP
fbem-24779	121	7	a	a	DET
fbem-24779	121	8	quota	quota	NOUN
fbem-24779	121	9	allocated	allocate	VERB
fbem-24779	121	10	by	by	ADP
fbem-24779	121	11	the	the	DET
fbem-24779	121	12	government	government	NOUN
fbem-24779	121	13	for	for	ADP
fbem-24779	121	14	free	free	ADJ
fbem-24779	121	15	is	be	AUX
fbem-24779	121	16	zero	zero	NUM
fbem-24779	121	17	;	;	PUNCT
fbem-24779	121	18	the	the	DET
fbem-24779	121	19	cost	cost	NOUN
fbem-24779	121	20	of	of	ADP
fbem-24779	121	21	a	a	DET
fbem-24779	121	22	quota	quota	NOUN
fbem-24779	121	23	purchased	purchase	VERB
fbem-24779	121	24	in	in	ADP
fbem-24779	121	25	the	the	DET
fbem-24779	121	26	market	market	NOUN
fbem-24779	121	27	is	be	AUX
fbem-24779	121	28	the	the	DET
fbem-24779	121	29	purchase	purchase	NOUN
fbem-24779	121	30	price	price	NOUN
fbem-24779	121	31	.	.	PUNCT
fbem-24779	122	1	the	the	DET
fbem-24779	122	2	use	use	NOUN
fbem-24779	122	3	of	of	ADP
fbem-24779	122	4	fair	fair	ADJ
fbem-24779	122	5	value	value	NOUN
fbem-24779	122	6	in	in	ADP
fbem-24779	122	7	subsequent	subsequent	ADJ
fbem-24779	122	8	measurement	measurement	NOUN
fbem-24779	122	9	can	can	AUX
fbem-24779	122	10	reflect	reflect	VERB
fbem-24779	122	11	the	the	DET
fbem-24779	122	12	changes	change	NOUN
fbem-24779	122	13	in	in	ADP
fbem-24779	122	14	the	the	DET
fbem-24779	122	15	market	market	NOUN
fbem-24779	122	16	value	value	NOUN
fbem-24779	122	17	of	of	ADP
fbem-24779	122	18	quotas	quota	NOUN
fbem-24779	122	19	and	and	CCONJ
fbem-24779	122	20	meet	meet	VERB
fbem-24779	122	21	the	the	DET
fbem-24779	122	22	needs	need	NOUN
fbem-24779	122	23	of	of	ADP
fbem-24779	122	24	investors	investor	NOUN
fbem-24779	122	25	and	and	CCONJ
fbem-24779	122	26	other	other	ADJ
fbem-24779	122	27	information	information	NOUN
fbem-24779	122	28	users	user	NOUN
fbem-24779	122	29	for	for	ADP
fbem-24779	122	30	information	information	NOUN
fbem-24779	122	31	on	on	ADP
fbem-24779	122	32	the	the	DET
fbem-24779	122	33	value	value	NOUN
fbem-24779	122	34	of	of	ADP
fbem-24779	122	35	carbon	carbon	NOUN
fbem-24779	122	36	assets	asset	NOUN
fbem-24779	122	37	.	.	PUNCT
fbem-24779	123	1	for	for	ADP
fbem-24779	123	2	example	example	NOUN
fbem-24779	123	3	,	,	PUNCT
fbem-24779	123	4	the	the	DET
fbem-24779	123	5	price	price	NOUN
fbem-24779	123	6	fluctuations	fluctuation	NOUN
fbem-24779	123	7	in	in	ADP
fbem-24779	123	8	the	the	DET
fbem-24779	123	9	carbon	carbon	NOUN
fbem-24779	123	10	trading	trading	NOUN
fbem-24779	123	11	market	market	NOUN
fbem-24779	123	12	,	,	PUNCT
fbem-24779	123	13	the	the	DET
fbem-24779	123	14	fair	fair	ADJ
fbem-24779	123	15	value	value	NOUN
fbem-24779	123	16	can	can	AUX
fbem-24779	123	17	reflect	reflect	VERB
fbem-24779	123	18	the	the	DET
fbem-24779	123	19	impact	impact	NOUN
fbem-24779	123	20	of	of	ADP
fbem-24779	123	21	market	market	NOUN
fbem-24779	123	22	supply	supply	NOUN
fbem-24779	123	23	and	and	CCONJ
fbem-24779	123	24	demand	demand	NOUN
fbem-24779	123	25	,	,	PUNCT
fbem-24779	123	26	policy	policy	NOUN
fbem-24779	123	27	changes	change	NOUN
fbem-24779	123	28	and	and	CCONJ
fbem-24779	123	29	other	other	ADJ
fbem-24779	123	30	factors	factor	NOUN
fbem-24779	123	31	on	on	ADP
fbem-24779	123	32	the	the	DET
fbem-24779	123	33	value	value	NOUN
fbem-24779	123	34	of	of	ADP
fbem-24779	123	35	allowances	allowance	NOUN
fbem-24779	123	36	.	.	PUNCT
fbem-24779	124	1	(	(	PUNCT
fbem-24779	124	2	2	2	X
fbem-24779	124	3	)	)	PUNCT
fbem-24779	124	4	carbon	carbon	NOUN
fbem-24779	124	5	emission	emission	NOUN
fbem-24779	124	6	rights	right	NOUN
fbem-24779	124	7	liabilities	liability	NOUN
fbem-24779	124	8	when	when	SCONJ
fbem-24779	124	9	generating	generate	VERB
fbem-24779	124	10	carbon	carbon	NOUN
fbem-24779	124	11	emission	emission	NOUN
fbem-24779	124	12	right	right	ADJ
fbem-24779	124	13	liabilities	liability	NOUN
fbem-24779	124	14	,	,	PUNCT
fbem-24779	124	15	measuring	measure	VERB
fbem-24779	124	16	them	they	PRON
fbem-24779	124	17	at	at	ADP
fbem-24779	124	18	fair	fair	ADJ
fbem-24779	124	19	value	value	NOUN
fbem-24779	124	20	can	can	AUX
fbem-24779	124	21	reflect	reflect	VERB
fbem-24779	124	22	the	the	DET
fbem-24779	124	23	value	value	NOUN
fbem-24779	124	24	of	of	ADP
fbem-24779	124	25	the	the	DET
fbem-24779	124	26	compliance	compliance	NOUN
fbem-24779	124	27	obligation	obligation	NOUN
fbem-24779	124	28	of	of	ADP
fbem-24779	124	29	the	the	DET
fbem-24779	124	30	enterprise	enterprise	NOUN
fbem-24779	124	31	's	's	PART
fbem-24779	124	32	excess	excess	ADJ
fbem-24779	124	33	emissions	emission	NOUN
fbem-24779	124	34	and	and	CCONJ
fbem-24779	124	35	reflect	reflect	VERB
fbem-24779	124	36	the	the	DET
fbem-24779	124	37	risk	risk	NOUN
fbem-24779	124	38	of	of	ADP
fbem-24779	124	39	the	the	DET
fbem-24779	124	40	liabilities	liability	NOUN
fbem-24779	124	41	.	.	PUNCT
fbem-24779	125	1	for	for	ADP
fbem-24779	125	2	example	example	NOUN
fbem-24779	125	3	,	,	PUNCT
fbem-24779	125	4	with	with	ADP
fbem-24779	125	5	price	price	NOUN
fbem-24779	125	6	fluctuations	fluctuation	NOUN
fbem-24779	125	7	in	in	ADP
fbem-24779	125	8	the	the	DET
fbem-24779	125	9	carbon	carbon	NOUN
fbem-24779	125	10	trading	trading	NOUN
fbem-24779	125	11	market	market	NOUN
fbem-24779	125	12	,	,	PUNCT
fbem-24779	125	13	the	the	DET
fbem-24779	125	14	fair	fair	ADJ
fbem-24779	125	15	value	value	NOUN
fbem-24779	125	16	can	can	AUX
fbem-24779	125	17	reflect	reflect	VERB
fbem-24779	125	18	the	the	DET
fbem-24779	125	19	market	market	NOUN
fbem-24779	125	20	's	's	PART
fbem-24779	125	21	expectation	expectation	NOUN
fbem-24779	125	22	of	of	ADP
fbem-24779	125	23	the	the	DET
fbem-24779	125	24	severity	severity	NOUN
fbem-24779	125	25	of	of	ADP
fbem-24779	125	26	penalties	penalty	NOUN
fbem-24779	125	27	for	for	ADP
fbem-24779	125	28	excess	excess	ADJ
fbem-24779	125	29	emissions	emission	NOUN
fbem-24779	125	30	and	and	CCONJ
fbem-24779	125	31	the	the	DET
fbem-24779	125	32	cost	cost	NOUN
fbem-24779	125	33	of	of	ADP
fbem-24779	125	34	penalties	penalty	NOUN
fbem-24779	125	35	or	or	CCONJ
fbem-24779	125	36	allowances	allowance	NOUN
fbem-24779	125	37	to	to	PART
fbem-24779	125	38	be	be	AUX
fbem-24779	125	39	paid	pay	VERB
fbem-24779	125	40	by	by	ADP
fbem-24779	125	41	the	the	DET
fbem-24779	125	42	enterprise	enterprise	NOUN
fbem-24779	125	43	in	in	ADP
fbem-24779	125	44	the	the	DET
fbem-24779	125	45	future	future	NOUN
fbem-24779	125	46	.	.	PUNCT
fbem-24779	126	1	offsetting	offset	VERB
fbem-24779	126	2	carbon	carbon	NOUN
fbem-24779	126	3	credit	credit	NOUN
fbem-24779	126	4	liabilities	liability	NOUN
fbem-24779	126	5	against	against	ADP
fbem-24779	126	6	carbon	carbon	NOUN
fbem-24779	126	7	credit	credit	NOUN
fbem-24779	126	8	assets	asset	NOUN
fbem-24779	126	9	at	at	ADP
fbem-24779	126	10	the	the	DET
fbem-24779	126	11	end	end	NOUN
fbem-24779	126	12	of	of	ADP
fbem-24779	126	13	the	the	DET
fbem-24779	126	14	year	year	NOUN
fbem-24779	126	15	can	can	AUX
fbem-24779	126	16	reflect	reflect	VERB
fbem-24779	126	17	the	the	DET
fbem-24779	126	18	final	final	ADJ
fbem-24779	126	19	results	result	NOUN
fbem-24779	126	20	of	of	ADP
fbem-24779	126	21	a	a	DET
fbem-24779	126	22	company	company	NOUN
fbem-24779	126	23	's	's	PART
fbem-24779	126	24	carbon	carbon	NOUN
fbem-24779	126	25	emission	emission	NOUN
fbem-24779	126	26	controls	control	NOUN
fbem-24779	126	27	and	and	CCONJ
fbem-24779	126	28	simplify	simplify	VERB
fbem-24779	126	29	financial	financial	ADJ
fbem-24779	126	30	statement	statement	NOUN
fbem-24779	126	31	presentation	presentation	NOUN
fbem-24779	126	32	.	.	PUNCT
fbem-24779	127	1	for	for	ADP
fbem-24779	127	2	example	example	NOUN
fbem-24779	127	3	,	,	PUNCT
fbem-24779	127	4	liabilities	liability	NOUN
fbem-24779	127	5	resulting	result	VERB
fbem-24779	127	6	from	from	ADP
fbem-24779	127	7	an	an	DET
fbem-24779	127	8	enterprise	enterprise	NOUN
fbem-24779	127	9	's	's	PART
fbem-24779	127	10	excess	excess	ADJ
fbem-24779	127	11	emissions	emission	NOUN
fbem-24779	127	12	can	can	AUX
fbem-24779	127	13	be	be	AUX
fbem-24779	127	14	offset	offset	VERB
fbem-24779	127	15	against	against	ADP
fbem-24779	127	16	its	its	PRON
fbem-24779	127	17	allowance	allowance	NOUN
fbem-24779	127	18	asset	asset	NOUN
fbem-24779	127	19	holdings	holding	NOUN
fbem-24779	127	20	to	to	PART
fbem-24779	127	21	reflect	reflect	VERB
fbem-24779	127	22	the	the	DET
fbem-24779	127	23	enterprise	enterprise	NOUN
fbem-24779	127	24	's	's	PART
fbem-24779	127	25	actual	actual	ADJ
fbem-24779	127	26	compliance	compliance	NOUN
fbem-24779	127	27	.	.	PUNCT
fbem-24779	128	1	4.2	4.2	NUM
fbem-24779	128	2	.	.	PUNCT
fbem-24779	129	1	other	other	ADJ
fbem-24779	129	2	aspects	aspect	NOUN
fbem-24779	129	3	4.2.1	4.2.1	NUM
fbem-24779	129	4	.	.	PUNCT
fbem-24779	130	1	establishment	establishment	NOUN
fbem-24779	130	2	of	of	ADP
fbem-24779	130	3	a	a	DET
fbem-24779	130	4	sound	sound	ADJ
fbem-24779	130	5	legal	legal	ADJ
fbem-24779	130	6	system	system	NOUN
fbem-24779	130	7	a	a	DET
fbem-24779	130	8	strong	strong	ADJ
fbem-24779	130	9	legal	legal	ADJ
fbem-24779	130	10	framework	framework	NOUN
fbem-24779	130	11	is	be	AUX
fbem-24779	130	12	a	a	DET
fbem-24779	130	13	key	key	ADJ
fbem-24779	130	14	pillar	pillar	NOUN
fbem-24779	130	15	to	to	PART
fbem-24779	130	16	ensure	ensure	VERB
fbem-24779	130	17	the	the	DET
fbem-24779	130	18	stable	stable	ADJ
fbem-24779	130	19	and	and	CCONJ
fbem-24779	130	20	orderly	orderly	ADJ
fbem-24779	130	21	development	development	NOUN
fbem-24779	130	22	of	of	ADP
fbem-24779	130	23	the	the	DET
fbem-24779	130	24	carbon	carbon	NOUN
fbem-24779	130	25	emissions	emission	NOUN
fbem-24779	130	26	trading	trading	NOUN
fbem-24779	130	27	market	market	NOUN
fbem-24779	130	28	,	,	PUNCT
fbem-24779	130	29	which	which	PRON
fbem-24779	130	30	can	can	AUX
fbem-24779	130	31	clearly	clearly	ADV
fbem-24779	130	32	define	define	VERB
fbem-24779	130	33	the	the	DET
fbem-24779	130	34	rights	right	NOUN
fbem-24779	130	35	,	,	PUNCT
fbem-24779	130	36	responsibilities	responsibility	NOUN
fbem-24779	130	37	and	and	CCONJ
fbem-24779	130	38	obligations	obligation	NOUN
fbem-24779	130	39	between	between	ADP
fbem-24779	130	40	market	market	NOUN
fbem-24779	130	41	participants	participant	NOUN
fbem-24779	130	42	.	.	PUNCT
fbem-24779	131	1	specifically	specifically	ADV
fbem-24779	131	2	,	,	PUNCT
fbem-24779	131	3	first	first	ADV
fbem-24779	131	4	of	of	ADP
fbem-24779	131	5	all	all	PRON
fbem-24779	131	6	,	,	PUNCT
fbem-24779	131	7	establish	establish	VERB
fbem-24779	131	8	the	the	DET
fbem-24779	131	9	status	status	NOUN
fbem-24779	131	10	of	of	ADP
fbem-24779	131	11	carbon	carbon	NOUN
fbem-24779	131	12	emission	emission	NOUN
fbem-24779	131	13	right	right	ADJ
fbem-24779	131	14	accounting	accounting	NOUN
fbem-24779	131	15	in	in	ADP
fbem-24779	131	16	the	the	DET
fbem-24779	131	17	accounting	account	VERB
fbem-24779	131	18	legal	legal	ADJ
fbem-24779	131	19	system	system	NOUN
fbem-24779	131	20	,	,	PUNCT
fbem-24779	131	21	clarify	clarify	VERB
fbem-24779	131	22	the	the	DET
fbem-24779	131	23	responsibility	responsibility	NOUN
fbem-24779	131	24	of	of	ADP
fbem-24779	131	25	enterprises	enterprise	NOUN
fbem-24779	131	26	and	and	CCONJ
fbem-24779	131	27	external	external	ADJ
fbem-24779	131	28	parties	party	NOUN
fbem-24779	131	29	for	for	ADP
fbem-24779	131	30	carbon	carbon	NOUN
fbem-24779	131	31	emission	emission	NOUN
fbem-24779	131	32	right	right	ADJ
fbem-24779	131	33	accounting	accounting	NOUN
fbem-24779	131	34	,	,	PUNCT
fbem-24779	131	35	and	and	CCONJ
fbem-24779	131	36	establish	establish	VERB
fbem-24779	131	37	a	a	DET
fbem-24779	131	38	sound	sound	ADJ
fbem-24779	131	39	legal	legal	ADJ
fbem-24779	131	40	responsibility	responsibility	NOUN
fbem-24779	131	41	and	and	CCONJ
fbem-24779	131	42	penalty	penalty	NOUN
fbem-24779	131	43	system	system	NOUN
fbem-24779	131	44	for	for	ADP
fbem-24779	131	45	illegal	illegal	ADJ
fbem-24779	131	46	behavior	behavior	NOUN
fbem-24779	131	47	[	[	X
fbem-24779	131	48	11	11	NUM
fbem-24779	131	49	]	]	PUNCT
fbem-24779	131	50	.	.	PUNCT
fbem-24779	132	1	secondly	secondly	ADV
fbem-24779	132	2	,	,	PUNCT
fbem-24779	132	3	the	the	DET
fbem-24779	132	4	concept	concept	NOUN
fbem-24779	132	5	,	,	PUNCT
fbem-24779	132	6	connotation	connotation	NOUN
fbem-24779	132	7	and	and	CCONJ
fbem-24779	132	8	extension	extension	NOUN
fbem-24779	132	9	of	of	ADP
fbem-24779	132	10	carbon	carbon	NOUN
fbem-24779	132	11	accounting	accounting	NOUN
fbem-24779	132	12	should	should	AUX
fbem-24779	132	13	be	be	AUX
fbem-24779	132	14	clarified	clarify	VERB
fbem-24779	132	15	,	,	PUNCT
fbem-24779	132	16	the	the	DET
fbem-24779	132	17	scope	scope	NOUN
fbem-24779	132	18	of	of	ADP
fbem-24779	132	19	application	application	NOUN
fbem-24779	132	20	of	of	ADP
fbem-24779	132	21	carbon	carbon	NOUN
fbem-24779	132	22	accounting	accounting	NOUN
fbem-24779	132	23	should	should	AUX
fbem-24779	132	24	be	be	AUX
fbem-24779	132	25	standardized	standardize	VERB
fbem-24779	132	26	,	,	PUNCT
fbem-24779	132	27	and	and	CCONJ
fbem-24779	132	28	the	the	DET
fbem-24779	132	29	basic	basic	ADJ
fbem-24779	132	30	accounting	accounting	NOUN
fbem-24779	132	31	confirmation	confirmation	NOUN
fbem-24779	132	32	,	,	PUNCT
fbem-24779	132	33	accounting	accounting	NOUN
fbem-24779	132	34	measurement	measurement	NOUN
fbem-24779	132	35	,	,	PUNCT
fbem-24779	132	36	accounting	accounting	NOUN
fbem-24779	132	37	accounting	accounting	NOUN
fbem-24779	132	38	and	and	CCONJ
fbem-24779	132	39	accounting	accounting	NOUN
fbem-24779	132	40	information	information	NOUN
fbem-24779	132	41	disclosure	disclosure	NOUN
fbem-24779	132	42	of	of	ADP
fbem-24779	132	43	carbon	carbon	NOUN
fbem-24779	132	44	accounting	accounting	NOUN
fbem-24779	132	45	should	should	AUX
fbem-24779	132	46	be	be	AUX
fbem-24779	132	47	improved	improve	VERB
fbem-24779	132	48	.	.	PUNCT
fbem-24779	133	1	at	at	ADP
fbem-24779	133	2	last	last	ADV
fbem-24779	133	3	,	,	PUNCT
fbem-24779	133	4	in	in	ADP
fbem-24779	133	5	order	order	NOUN
fbem-24779	133	6	to	to	PART
fbem-24779	133	7	build	build	VERB
fbem-24779	133	8	a	a	DET
fbem-24779	133	9	legal	legal	ADJ
fbem-24779	133	10	and	and	CCONJ
fbem-24779	133	11	standardized	standardized	ADJ
fbem-24779	133	12	market	market	NOUN
fbem-24779	133	13	system	system	NOUN
fbem-24779	133	14	,	,	PUNCT
fbem-24779	133	15	the	the	DET
fbem-24779	133	16	existing	exist	VERB
fbem-24779	133	17	policies	policy	NOUN
fbem-24779	133	18	should	should	AUX
fbem-24779	133	19	be	be	AUX
fbem-24779	133	20	based	base	VERB
fbem-24779	133	21	on	on	ADP
fbem-24779	133	22	the	the	DET
fbem-24779	133	23	rapid	rapid	ADJ
fbem-24779	133	24	introduction	introduction	NOUN
fbem-24779	133	25	of	of	ADP
fbem-24779	133	26	laws	law	NOUN
fbem-24779	133	27	and	and	CCONJ
fbem-24779	133	28	regulations	regulation	NOUN
fbem-24779	133	29	specifically	specifically	ADV
fbem-24779	133	30	for	for	ADP
fbem-24779	133	31	carbon	carbon	NOUN
fbem-24779	133	32	emissions	emission	NOUN
fbem-24779	133	33	trading	trading	NOUN
fbem-24779	133	34	to	to	PART
fbem-24779	133	35	ensure	ensure	VERB
fbem-24779	133	36	that	that	SCONJ
fbem-24779	133	37	the	the	DET
fbem-24779	133	38	main	main	ADJ
fbem-24779	133	39	body	body	NOUN
fbem-24779	133	40	of	of	ADP
fbem-24779	133	41	the	the	DET
fbem-24779	133	42	transaction	transaction	NOUN
fbem-24779	133	43	,	,	PUNCT
fbem-24779	133	44	trading	trading	NOUN
fbem-24779	133	45	rules	rule	NOUN
fbem-24779	133	46	,	,	PUNCT
fbem-24779	133	47	emission	emission	NOUN
fbem-24779	133	48	limits	limit	NOUN
fbem-24779	133	49	and	and	CCONJ
fbem-24779	133	50	data	datum	NOUN
fbem-24779	133	51	management	management	NOUN
fbem-24779	133	52	are	be	AUX
fbem-24779	133	53	appropriately	appropriately	ADV
fbem-24779	133	54	regulated	regulate	VERB
fbem-24779	133	55	.	.	PUNCT
fbem-24779	134	1	it	it	PRON
fbem-24779	134	2	should	should	AUX
fbem-24779	134	3	be	be	AUX
fbem-24779	134	4	noted	note	VERB
fbem-24779	134	5	that	that	SCONJ
fbem-24779	134	6	the	the	DET
fbem-24779	134	7	legislation	legislation	NOUN
fbem-24779	134	8	must	must	AUX
fbem-24779	134	9	be	be	AUX
fbem-24779	134	10	adhered	adhere	VERB
fbem-24779	134	11	to	to	ADP
fbem-24779	134	12	from	from	ADP
fbem-24779	134	13	the	the	DET
fbem-24779	134	14	practical	practical	ADJ
fbem-24779	134	15	point	point	NOUN
fbem-24779	134	16	of	of	ADP
fbem-24779	134	17	view	view	NOUN
fbem-24779	134	18	of	of	ADP
fbem-24779	134	19	our	our	PRON
fbem-24779	134	20	country	country	NOUN
fbem-24779	134	21	and	and	CCONJ
fbem-24779	134	22	be	be	AUX
fbem-24779	134	23	compatible	compatible	ADJ
fbem-24779	134	24	with	with	ADP
fbem-24779	134	25	the	the	DET
fbem-24779	134	26	green	green	ADJ
fbem-24779	134	27	and	and	CCONJ
fbem-24779	134	28	low	low	ADJ
fbem-24779	134	29	-	-	PUNCT
fbem-24779	134	30	carbon	carbon	NOUN
fbem-24779	134	31	development	development	NOUN
fbem-24779	134	32	model	model	NOUN
fbem-24779	134	33	.	.	PUNCT
fbem-24779	135	1	such	such	ADJ
fbem-24779	135	2	detailed	detailed	ADJ
fbem-24779	135	3	regulation	regulation	NOUN
fbem-24779	135	4	not	not	PART
fbem-24779	135	5	only	only	ADV
fbem-24779	135	6	promotes	promote	VERB
fbem-24779	135	7	the	the	DET
fbem-24779	135	8	382	382	NUM
fbem-24779	135	9	operational	operational	ADJ
fbem-24779	135	10	activities	activity	NOUN
fbem-24779	135	11	of	of	ADP
fbem-24779	135	12	carbon	carbon	NOUN
fbem-24779	135	13	-	-	PUNCT
fbem-24779	135	14	emitting	emit	VERB
fbem-24779	135	15	enterprises	enterprise	NOUN
fbem-24779	135	16	to	to	PART
fbem-24779	135	17	be	be	AUX
fbem-24779	135	18	more	more	ADV
fbem-24779	135	19	in	in	ADP
fbem-24779	135	20	line	line	NOUN
fbem-24779	135	21	with	with	ADP
fbem-24779	135	22	the	the	DET
fbem-24779	135	23	law	law	NOUN
fbem-24779	135	24	,	,	PUNCT
fbem-24779	135	25	but	but	CCONJ
fbem-24779	135	26	also	also	ADV
fbem-24779	135	27	effectively	effectively	ADV
fbem-24779	135	28	protects	protect	VERB
fbem-24779	135	29	the	the	DET
fbem-24779	135	30	legitimate	legitimate	ADJ
fbem-24779	135	31	rights	right	NOUN
fbem-24779	135	32	and	and	CCONJ
fbem-24779	135	33	interests	interest	NOUN
fbem-24779	135	34	of	of	ADP
fbem-24779	135	35	market	market	NOUN
fbem-24779	135	36	participants	participant	NOUN
fbem-24779	135	37	.	.	PUNCT
fbem-24779	136	1	4.2.2	4.2.2	X
fbem-24779	136	2	.	.	PUNCT
fbem-24779	136	3	positively	positively	ADV
fbem-24779	136	4	play	play	VERB
fbem-24779	136	5	the	the	DET
fbem-24779	136	6	role	role	NOUN
fbem-24779	136	7	of	of	ADP
fbem-24779	136	8	government	government	NOUN
fbem-24779	136	9	orientation	orientation	NOUN
fbem-24779	136	10	along	along	ADP
fbem-24779	136	11	with	with	ADP
fbem-24779	136	12	the	the	DET
fbem-24779	136	13	development	development	NOUN
fbem-24779	136	14	of	of	ADP
fbem-24779	136	15	carbon	carbon	NOUN
fbem-24779	136	16	emissions	emission	NOUN
fbem-24779	136	17	trading	trading	NOUN
fbem-24779	136	18	and	and	CCONJ
fbem-24779	136	19	carbon	carbon	NOUN
fbem-24779	136	20	market	market	NOUN
fbem-24779	136	21	,	,	PUNCT
fbem-24779	136	22	the	the	DET
fbem-24779	136	23	government	government	NOUN
fbem-24779	136	24	plays	play	VERB
fbem-24779	136	25	a	a	DET
fbem-24779	136	26	crucial	crucial	ADJ
fbem-24779	136	27	role	role	NOUN
fbem-24779	136	28	in	in	ADP
fbem-24779	136	29	this	this	DET
fbem-24779	136	30	process	process	NOUN
fbem-24779	136	31	.	.	PUNCT
fbem-24779	137	1	for	for	ADP
fbem-24779	137	2	this	this	DET
fbem-24779	137	3	reason	reason	NOUN
fbem-24779	137	4	,	,	PUNCT
fbem-24779	137	5	the	the	DET
fbem-24779	137	6	government	government	NOUN
fbem-24779	137	7	should	should	AUX
fbem-24779	137	8	actively	actively	ADV
fbem-24779	137	9	fulfill	fulfill	VERB
fbem-24779	137	10	its	its	PRON
fbem-24779	137	11	guiding	guide	VERB
fbem-24779	137	12	role	role	NOUN
fbem-24779	137	13	and	and	CCONJ
fbem-24779	137	14	increase	increase	VERB
fbem-24779	137	15	its	its	PRON
fbem-24779	137	16	policy	policy	NOUN
fbem-24779	137	17	support	support	NOUN
fbem-24779	137	18	and	and	CCONJ
fbem-24779	137	19	financial	financial	ADJ
fbem-24779	137	20	investment	investment	NOUN
fbem-24779	137	21	in	in	ADP
fbem-24779	137	22	the	the	DET
fbem-24779	137	23	carbon	carbon	NOUN
fbem-24779	137	24	emission	emission	NOUN
fbem-24779	137	25	right	right	ADJ
fbem-24779	137	26	trading	trading	NOUN
fbem-24779	137	27	market	market	NOUN
fbem-24779	137	28	in	in	ADP
fbem-24779	137	29	order	order	NOUN
fbem-24779	137	30	to	to	PART
fbem-24779	137	31	promote	promote	VERB
fbem-24779	137	32	the	the	DET
fbem-24779	137	33	maturity	maturity	NOUN
fbem-24779	137	34	and	and	CCONJ
fbem-24779	137	35	development	development	NOUN
fbem-24779	137	36	of	of	ADP
fbem-24779	137	37	this	this	DET
fbem-24779	137	38	market	market	NOUN
fbem-24779	137	39	.	.	PUNCT
fbem-24779	138	1	by	by	ADP
fbem-24779	138	2	strengthening	strengthen	VERB
fbem-24779	138	3	publicity	publicity	NOUN
fbem-24779	138	4	and	and	CCONJ
fbem-24779	138	5	education	education	NOUN
fbem-24779	138	6	,	,	PUNCT
fbem-24779	138	7	it	it	PRON
fbem-24779	138	8	should	should	AUX
fbem-24779	138	9	carry	carry	VERB
fbem-24779	138	10	out	out	ADP
fbem-24779	138	11	popularization	popularization	NOUN
fbem-24779	138	12	and	and	CCONJ
fbem-24779	138	13	education	education	NOUN
fbem-24779	138	14	on	on	ADP
fbem-24779	138	15	carbon	carbon	NOUN
fbem-24779	138	16	emissions	emission	NOUN
fbem-24779	138	17	trading	trading	NOUN
fbem-24779	138	18	knowledge	knowledge	NOUN
fbem-24779	138	19	to	to	PART
fbem-24779	138	20	raise	raise	VERB
fbem-24779	138	21	enterprises	enterprise	NOUN
fbem-24779	138	22	'	'	PUNCT
fbem-24779	138	23	and	and	CCONJ
fbem-24779	138	24	the	the	DET
fbem-24779	138	25	public	public	NOUN
fbem-24779	138	26	's	's	PART
fbem-24779	138	27	awareness	awareness	NOUN
fbem-24779	138	28	of	of	ADP
fbem-24779	138	29	the	the	DET
fbem-24779	138	30	importance	importance	NOUN
fbem-24779	138	31	of	of	ADP
fbem-24779	138	32	carbon	carbon	NOUN
fbem-24779	138	33	trading	trading	NOUN
fbem-24779	138	34	,	,	PUNCT
fbem-24779	138	35	so	so	SCONJ
fbem-24779	138	36	that	that	SCONJ
fbem-24779	138	37	they	they	PRON
fbem-24779	138	38	will	will	AUX
fbem-24779	138	39	realize	realize	VERB
fbem-24779	138	40	the	the	DET
fbem-24779	138	41	great	great	ADJ
fbem-24779	138	42	potential	potential	ADJ
fbem-24779	138	43	and	and	CCONJ
fbem-24779	138	44	development	development	NOUN
fbem-24779	138	45	opportunities	opportunity	NOUN
fbem-24779	138	46	of	of	ADP
fbem-24779	138	47	china	china	PROPN
fbem-24779	138	48	's	's	PART
fbem-24779	138	49	current	current	ADJ
fbem-24779	138	50	carbon	carbon	NOUN
fbem-24779	138	51	emissions	emission	NOUN
fbem-24779	138	52	trading	trading	NOUN
fbem-24779	138	53	market	market	NOUN
fbem-24779	138	54	.	.	PUNCT
fbem-24779	139	1	for	for	ADP
fbem-24779	139	2	the	the	DET
fbem-24779	139	3	carbon	carbon	NOUN
fbem-24779	139	4	financial	financial	ADJ
fbem-24779	139	5	market	market	NOUN
fbem-24779	139	6	,	,	PUNCT
fbem-24779	139	7	the	the	DET
fbem-24779	139	8	government	government	NOUN
fbem-24779	139	9	can	can	AUX
fbem-24779	139	10	encourage	encourage	VERB
fbem-24779	139	11	enterprises	enterprise	NOUN
fbem-24779	139	12	to	to	PART
fbem-24779	139	13	reduce	reduce	VERB
fbem-24779	139	14	carbon	carbon	NOUN
fbem-24779	139	15	emissions	emission	NOUN
fbem-24779	139	16	through	through	ADP
fbem-24779	139	17	financial	financial	ADJ
fbem-24779	139	18	subsidies	subsidy	NOUN
fbem-24779	139	19	,	,	PUNCT
fbem-24779	139	20	tax	tax	NOUN
fbem-24779	139	21	incentives	incentive	NOUN
fbem-24779	139	22	and	and	CCONJ
fbem-24779	139	23	other	other	ADJ
fbem-24779	139	24	incentives	incentive	NOUN
fbem-24779	139	25	to	to	PART
fbem-24779	139	26	promote	promote	VERB
fbem-24779	139	27	the	the	DET
fbem-24779	139	28	innovation	innovation	NOUN
fbem-24779	139	29	and	and	CCONJ
fbem-24779	139	30	development	development	NOUN
fbem-24779	139	31	of	of	ADP
fbem-24779	139	32	carbon	carbon	NOUN
fbem-24779	139	33	financial	financial	ADJ
fbem-24779	139	34	products	product	NOUN
fbem-24779	139	35	.	.	PUNCT
fbem-24779	140	1	secondly	secondly	ADV
fbem-24779	140	2	,	,	PUNCT
fbem-24779	140	3	it	it	PRON
fbem-24779	140	4	should	should	AUX
fbem-24779	140	5	increase	increase	VERB
fbem-24779	140	6	financial	financial	ADJ
fbem-24779	140	7	support	support	NOUN
fbem-24779	140	8	for	for	SCONJ
fbem-24779	140	9	the	the	DET
fbem-24779	140	10	carbon	carbon	NOUN
fbem-24779	140	11	financial	financial	ADJ
fbem-24779	140	12	market	market	NOUN
fbem-24779	140	13	to	to	PART
fbem-24779	140	14	improve	improve	VERB
fbem-24779	140	15	market	market	NOUN
fbem-24779	140	16	liquidity	liquidity	NOUN
fbem-24779	140	17	and	and	CCONJ
fbem-24779	140	18	attract	attract	VERB
fbem-24779	140	19	more	more	ADJ
fbem-24779	140	20	investors	investor	NOUN
fbem-24779	140	21	to	to	PART
fbem-24779	140	22	participate	participate	VERB
fbem-24779	140	23	in	in	ADP
fbem-24779	140	24	carbon	carbon	NOUN
fbem-24779	140	25	trading	trading	NOUN
fbem-24779	140	26	.	.	PUNCT
fbem-24779	141	1	at	at	ADP
fbem-24779	141	2	the	the	DET
fbem-24779	141	3	same	same	ADJ
fbem-24779	141	4	time	time	NOUN
fbem-24779	141	5	,	,	PUNCT
fbem-24779	141	6	the	the	DET
fbem-24779	141	7	government	government	NOUN
fbem-24779	141	8	should	should	AUX
fbem-24779	141	9	accelerate	accelerate	VERB
fbem-24779	141	10	the	the	DET
fbem-24779	141	11	construction	construction	NOUN
fbem-24779	141	12	of	of	ADP
fbem-24779	141	13	a	a	DET
fbem-24779	141	14	national	national	ADJ
fbem-24779	141	15	carbon	carbon	NOUN
fbem-24779	141	16	emissions	emission	NOUN
fbem-24779	141	17	trading	trading	NOUN
fbem-24779	141	18	market	market	NOUN
fbem-24779	141	19	,	,	PUNCT
fbem-24779	141	20	including	include	VERB
fbem-24779	141	21	the	the	DET
fbem-24779	141	22	construction	construction	NOUN
fbem-24779	141	23	of	of	ADP
fbem-24779	141	24	a	a	DET
fbem-24779	141	25	trading	trading	NOUN
fbem-24779	141	26	platform	platform	NOUN
fbem-24779	141	27	and	and	CCONJ
fbem-24779	141	28	the	the	DET
fbem-24779	141	29	improvement	improvement	NOUN
fbem-24779	141	30	of	of	ADP
fbem-24779	141	31	technical	technical	ADJ
fbem-24779	141	32	support	support	NOUN
fbem-24779	141	33	systems	system	NOUN
fbem-24779	141	34	.	.	PUNCT
fbem-24779	142	1	it	it	PRON
fbem-24779	142	2	should	should	AUX
fbem-24779	142	3	also	also	ADV
fbem-24779	142	4	establish	establish	VERB
fbem-24779	142	5	a	a	DET
fbem-24779	142	6	sound	sound	ADJ
fbem-24779	142	7	regulatory	regulatory	ADJ
fbem-24779	142	8	system	system	NOUN
fbem-24779	142	9	to	to	PART
fbem-24779	142	10	strengthen	strengthen	VERB
fbem-24779	142	11	the	the	DET
fbem-24779	142	12	supervision	supervision	NOUN
fbem-24779	142	13	and	and	CCONJ
fbem-24779	142	14	management	management	NOUN
fbem-24779	142	15	of	of	ADP
fbem-24779	142	16	the	the	DET
fbem-24779	142	17	carbon	carbon	NOUN
fbem-24779	142	18	trading	trading	NOUN
fbem-24779	142	19	market	market	NOUN
fbem-24779	142	20	,	,	PUNCT
fbem-24779	142	21	and	and	CCONJ
fbem-24779	142	22	deeply	deeply	ADV
fbem-24779	142	23	improve	improve	VERB
fbem-24779	142	24	the	the	DET
fbem-24779	142	25	current	current	ADJ
fbem-24779	142	26	mrv	mrv	NOUN
fbem-24779	142	27	system	system	NOUN
fbem-24779	142	28	to	to	PART
fbem-24779	142	29	further	far	ADV
fbem-24779	142	30	ensure	ensure	VERB
fbem-24779	142	31	the	the	DET
fbem-24779	142	32	authenticity	authenticity	NOUN
fbem-24779	142	33	and	and	CCONJ
fbem-24779	142	34	accuracy	accuracy	NOUN
fbem-24779	142	35	of	of	ADP
fbem-24779	142	36	the	the	DET
fbem-24779	142	37	data	datum	NOUN
fbem-24779	142	38	and	and	CCONJ
fbem-24779	142	39	the	the	DET
fbem-24779	142	40	fairness	fairness	NOUN
fbem-24779	142	41	,	,	PUNCT
fbem-24779	142	42	justice	justice	NOUN
fbem-24779	142	43	and	and	CCONJ
fbem-24779	142	44	transparency	transparency	NOUN
fbem-24779	142	45	of	of	ADP
fbem-24779	142	46	the	the	DET
fbem-24779	142	47	market	market	NOUN
fbem-24779	142	48	.	.	PUNCT
fbem-24779	143	1	in	in	ADP
fbem-24779	143	2	addition	addition	NOUN
fbem-24779	143	3	,	,	PUNCT
fbem-24779	143	4	it	it	PRON
fbem-24779	143	5	is	be	AUX
fbem-24779	143	6	also	also	ADV
fbem-24779	143	7	necessary	necessary	ADJ
fbem-24779	143	8	to	to	PART
fbem-24779	143	9	develop	develop	VERB
fbem-24779	143	10	a	a	DET
fbem-24779	143	11	more	more	ADV
fbem-24779	143	12	reasonable	reasonable	ADJ
fbem-24779	143	13	pricing	pricing	NOUN
fbem-24779	143	14	mechanism	mechanism	NOUN
fbem-24779	143	15	for	for	ADP
fbem-24779	143	16	carbon	carbon	NOUN
fbem-24779	143	17	emission	emission	NOUN
fbem-24779	143	18	rights	right	NOUN
fbem-24779	143	19	and	and	CCONJ
fbem-24779	143	20	make	make	VERB
fbem-24779	143	21	price	price	NOUN
fbem-24779	143	22	interventions	intervention	NOUN
fbem-24779	143	23	at	at	ADP
fbem-24779	143	24	the	the	DET
fbem-24779	143	25	right	right	ADJ
fbem-24779	143	26	time	time	NOUN
fbem-24779	143	27	,	,	PUNCT
fbem-24779	143	28	so	so	SCONJ
fbem-24779	143	29	as	as	SCONJ
fbem-24779	143	30	to	to	PART
fbem-24779	143	31	guide	guide	VERB
fbem-24779	143	32	enterprises	enterprise	NOUN
fbem-24779	143	33	to	to	PART
fbem-24779	143	34	carry	carry	VERB
fbem-24779	143	35	out	out	ADP
fbem-24779	143	36	reasonable	reasonable	ADJ
fbem-24779	143	37	trading	trading	NOUN
fbem-24779	143	38	behavior	behavior	NOUN
fbem-24779	143	39	and	and	CCONJ
fbem-24779	143	40	promote	promote	VERB
fbem-24779	143	41	the	the	DET
fbem-24779	143	42	healthy	healthy	ADJ
fbem-24779	143	43	development	development	NOUN
fbem-24779	143	44	of	of	ADP
fbem-24779	143	45	the	the	DET
fbem-24779	143	46	whole	whole	ADJ
fbem-24779	143	47	market	market	NOUN
fbem-24779	143	48	.	.	PUNCT
fbem-24779	144	1	4.2.3	4.2.3	X
fbem-24779	144	2	.	.	PUNCT
fbem-24779	145	1	focus	focus	VERB
fbem-24779	145	2	on	on	ADP
fbem-24779	145	3	cultivating	cultivate	VERB
fbem-24779	145	4	high	high	ADJ
fbem-24779	145	5	-	-	PUNCT
fbem-24779	145	6	tech	tech	NOUN
fbem-24779	145	7	talents	talent	NOUN
fbem-24779	145	8	and	and	CCONJ
fbem-24779	145	9	increasing	increase	VERB
fbem-24779	145	10	the	the	DET
fbem-24779	145	11	innovation	innovation	NOUN
fbem-24779	145	12	of	of	ADP
fbem-24779	145	13	carbon	carbon	NOUN
fbem-24779	145	14	financial	financial	ADJ
fbem-24779	145	15	products	product	NOUN
fbem-24779	145	16	in	in	ADP
fbem-24779	145	17	recent	recent	ADJ
fbem-24779	145	18	years	year	NOUN
fbem-24779	145	19	,	,	PUNCT
fbem-24779	145	20	china	china	PROPN
fbem-24779	145	21	's	's	PART
fbem-24779	145	22	government	government	NOUN
fbem-24779	145	23	has	have	AUX
fbem-24779	145	24	attached	attach	VERB
fbem-24779	145	25	great	great	ADJ
fbem-24779	145	26	importance	importance	NOUN
fbem-24779	145	27	to	to	ADP
fbem-24779	145	28	the	the	DET
fbem-24779	145	29	development	development	NOUN
fbem-24779	145	30	of	of	ADP
fbem-24779	145	31	the	the	DET
fbem-24779	145	32	carbon	carbon	NOUN
fbem-24779	145	33	market	market	NOUN
fbem-24779	145	34	and	and	CCONJ
fbem-24779	145	35	regarded	regard	VERB
fbem-24779	145	36	it	it	PRON
fbem-24779	145	37	as	as	ADP
fbem-24779	145	38	one	one	NUM
fbem-24779	145	39	of	of	ADP
fbem-24779	145	40	the	the	DET
fbem-24779	145	41	key	key	ADJ
fbem-24779	145	42	means	mean	NOUN
fbem-24779	145	43	to	to	PART
fbem-24779	145	44	realize	realize	VERB
fbem-24779	145	45	the	the	DET
fbem-24779	145	46	goals	goal	NOUN
fbem-24779	145	47	of	of	ADP
fbem-24779	145	48	carbon	carbon	NOUN
fbem-24779	145	49	peak	peak	NOUN
fbem-24779	145	50	and	and	CCONJ
fbem-24779	145	51	carbon	carbon	NOUN
fbem-24779	145	52	neutrality	neutrality	NOUN
fbem-24779	145	53	.	.	PUNCT
fbem-24779	146	1	however	however	ADV
fbem-24779	146	2	,	,	PUNCT
fbem-24779	146	3	the	the	DET
fbem-24779	146	4	shortage	shortage	NOUN
fbem-24779	146	5	of	of	ADP
fbem-24779	146	6	professional	professional	ADJ
fbem-24779	146	7	talents	talent	NOUN
fbem-24779	146	8	has	have	AUX
fbem-24779	146	9	become	become	VERB
fbem-24779	146	10	one	one	NUM
fbem-24779	146	11	of	of	ADP
fbem-24779	146	12	the	the	DET
fbem-24779	146	13	major	major	ADJ
fbem-24779	146	14	bottlenecks	bottleneck	NOUN
fbem-24779	146	15	constraining	constrain	VERB
fbem-24779	146	16	the	the	DET
fbem-24779	146	17	development	development	NOUN
fbem-24779	146	18	of	of	ADP
fbem-24779	146	19	china	china	PROPN
fbem-24779	146	20	's	's	PART
fbem-24779	146	21	carbon	carbon	NOUN
fbem-24779	146	22	finance	finance	NOUN
fbem-24779	146	23	market	market	NOUN
fbem-24779	146	24	.	.	PUNCT
fbem-24779	147	1	to	to	PART
fbem-24779	147	2	address	address	VERB
fbem-24779	147	3	this	this	DET
fbem-24779	147	4	situation	situation	NOUN
fbem-24779	147	5	,	,	PUNCT
fbem-24779	147	6	a	a	DET
fbem-24779	147	7	reasonable	reasonable	ADJ
fbem-24779	147	8	and	and	CCONJ
fbem-24779	147	9	scientific	scientific	ADJ
fbem-24779	147	10	development	development	NOUN
fbem-24779	147	11	plan	plan	NOUN
fbem-24779	147	12	should	should	AUX
fbem-24779	147	13	be	be	AUX
fbem-24779	147	14	formulated	formulate	VERB
fbem-24779	147	15	as	as	ADV
fbem-24779	147	16	soon	soon	ADV
fbem-24779	147	17	as	as	ADP
fbem-24779	147	18	possible	possible	ADJ
fbem-24779	147	19	,	,	PUNCT
fbem-24779	147	20	aiming	aim	VERB
fbem-24779	147	21	to	to	PART
fbem-24779	147	22	enhance	enhance	VERB
fbem-24779	147	23	the	the	DET
fbem-24779	147	24	overall	overall	ADJ
fbem-24779	147	25	capacity	capacity	NOUN
fbem-24779	147	26	and	and	CCONJ
fbem-24779	147	27	competitiveness	competitiveness	NOUN
fbem-24779	147	28	of	of	ADP
fbem-24779	147	29	the	the	DET
fbem-24779	147	30	carbon	carbon	NOUN
fbem-24779	147	31	finance	finance	NOUN
fbem-24779	147	32	market	market	NOUN
fbem-24779	147	33	and	and	CCONJ
fbem-24779	147	34	ensure	ensure	VERB
fbem-24779	147	35	that	that	SCONJ
fbem-24779	147	36	it	it	PRON
fbem-24779	147	37	can	can	AUX
fbem-24779	147	38	effectively	effectively	ADV
fbem-24779	147	39	support	support	VERB
fbem-24779	147	40	the	the	DET
fbem-24779	147	41	national	national	ADJ
fbem-24779	147	42	emission	emission	NOUN
fbem-24779	147	43	reduction	reduction	NOUN
fbem-24779	147	44	goals	goal	NOUN
fbem-24779	147	45	.	.	PUNCT
fbem-24779	148	1	the	the	DET
fbem-24779	148	2	carbon	carbon	NOUN
fbem-24779	148	3	finance	finance	NOUN
fbem-24779	148	4	market	market	NOUN
fbem-24779	148	5	should	should	AUX
fbem-24779	148	6	be	be	AUX
fbem-24779	148	7	strengthened	strengthen	VERB
fbem-24779	148	8	through	through	ADP
fbem-24779	148	9	the	the	DET
fbem-24779	148	10	establishment	establishment	NOUN
fbem-24779	148	11	of	of	ADP
fbem-24779	148	12	special	special	ADJ
fbem-24779	148	13	training	training	NOUN
fbem-24779	148	14	programs	program	NOUN
fbem-24779	148	15	,	,	PUNCT
fbem-24779	148	16	scholarships	scholarship	NOUN
fbem-24779	148	17	and	and	CCONJ
fbem-24779	148	18	internships	internship	NOUN
fbem-24779	148	19	to	to	PART
fbem-24779	148	20	cultivate	cultivate	VERB
fbem-24779	148	21	local	local	ADJ
fbem-24779	148	22	carbon	carbon	NOUN
fbem-24779	148	23	finance	finance	NOUN
fbem-24779	148	24	professionals	professional	NOUN
fbem-24779	148	25	;	;	PUNCT
fbem-24779	148	26	at	at	ADP
fbem-24779	148	27	the	the	DET
fbem-24779	148	28	same	same	ADJ
fbem-24779	148	29	time	time	NOUN
fbem-24779	148	30	,	,	PUNCT
fbem-24779	148	31	preferential	preferential	ADJ
fbem-24779	148	32	policies	policy	NOUN
fbem-24779	148	33	should	should	AUX
fbem-24779	148	34	be	be	AUX
fbem-24779	148	35	adopted	adopt	VERB
fbem-24779	148	36	to	to	PART
fbem-24779	148	37	attract	attract	VERB
fbem-24779	148	38	senior	senior	ADJ
fbem-24779	148	39	overseas	overseas	ADJ
fbem-24779	148	40	talents	talent	NOUN
fbem-24779	148	41	to	to	PART
fbem-24779	148	42	return	return	VERB
fbem-24779	148	43	to	to	ADP
fbem-24779	148	44	china	china	PROPN
fbem-24779	148	45	to	to	PART
fbem-24779	148	46	serve	serve	VERB
fbem-24779	148	47	in	in	ADP
fbem-24779	148	48	the	the	DET
fbem-24779	148	49	carbon	carbon	NOUN
fbem-24779	148	50	finance	finance	NOUN
fbem-24779	148	51	market	market	NOUN
fbem-24779	148	52	.	.	PUNCT
fbem-24779	149	1	at	at	ADP
fbem-24779	149	2	the	the	DET
fbem-24779	149	3	same	same	ADJ
fbem-24779	149	4	time	time	NOUN
fbem-24779	149	5	,	,	PUNCT
fbem-24779	149	6	improve	improve	VERB
fbem-24779	149	7	the	the	DET
fbem-24779	149	8	market	market	NOUN
fbem-24779	149	9	environment	environment	NOUN
fbem-24779	149	10	,	,	PUNCT
fbem-24779	149	11	provide	provide	VERB
fbem-24779	149	12	favorable	favorable	ADJ
fbem-24779	149	13	policy	policy	NOUN
fbem-24779	149	14	support	support	NOUN
fbem-24779	149	15	for	for	ADP
fbem-24779	149	16	financial	financial	ADJ
fbem-24779	149	17	institutions	institution	NOUN
fbem-24779	149	18	,	,	PUNCT
fbem-24779	149	19	lower	low	ADJ
fbem-24779	149	20	the	the	DET
fbem-24779	149	21	threshold	threshold	NOUN
fbem-24779	149	22	of	of	ADP
fbem-24779	149	23	participation	participation	NOUN
fbem-24779	149	24	,	,	PUNCT
fbem-24779	149	25	enhance	enhance	VERB
fbem-24779	149	26	market	market	NOUN
fbem-24779	149	27	vitality	vitality	NOUN
fbem-24779	149	28	,	,	PUNCT
fbem-24779	149	29	and	and	CCONJ
fbem-24779	149	30	encourage	encourage	VERB
fbem-24779	149	31	more	more	ADJ
fbem-24779	149	32	participants	participant	NOUN
fbem-24779	149	33	to	to	PART
fbem-24779	149	34	join	join	VERB
fbem-24779	149	35	the	the	DET
fbem-24779	149	36	carbon	carbon	NOUN
fbem-24779	149	37	finance	finance	NOUN
fbem-24779	149	38	market	market	NOUN
fbem-24779	149	39	.	.	PUNCT
fbem-24779	150	1	encourage	encourage	VERB
fbem-24779	150	2	institutions	institution	NOUN
fbem-24779	150	3	from	from	ADP
fbem-24779	150	4	different	different	ADJ
fbem-24779	150	5	industries	industry	NOUN
fbem-24779	150	6	,	,	PUNCT
fbem-24779	150	7	such	such	ADJ
fbem-24779	150	8	as	as	ADP
fbem-24779	150	9	funds	fund	NOUN
fbem-24779	150	10	and	and	CCONJ
fbem-24779	150	11	securities	security	NOUN
fbem-24779	150	12	,	,	PUNCT
fbem-24779	150	13	banking	banking	NOUN
fbem-24779	150	14	and	and	CCONJ
fbem-24779	150	15	the	the	DET
fbem-24779	150	16	internet	internet	NOUN
fbem-24779	150	17	,	,	PUNCT
fbem-24779	150	18	to	to	PART
fbem-24779	150	19	actively	actively	ADV
fbem-24779	150	20	participate	participate	VERB
fbem-24779	150	21	in	in	ADP
fbem-24779	150	22	the	the	DET
fbem-24779	150	23	construction	construction	NOUN
fbem-24779	150	24	and	and	CCONJ
fbem-24779	150	25	development	development	NOUN
fbem-24779	150	26	of	of	ADP
fbem-24779	150	27	the	the	DET
fbem-24779	150	28	carbon	carbon	NOUN
fbem-24779	150	29	financial	financial	ADJ
fbem-24779	150	30	market	market	NOUN
fbem-24779	150	31	,	,	PUNCT
fbem-24779	150	32	and	and	CCONJ
fbem-24779	150	33	jointly	jointly	ADV
fbem-24779	150	34	promote	promote	VERB
fbem-24779	150	35	the	the	DET
fbem-24779	150	36	innovation	innovation	NOUN
fbem-24779	150	37	and	and	CCONJ
fbem-24779	150	38	diversification	diversification	NOUN
fbem-24779	150	39	of	of	ADP
fbem-24779	150	40	carbon	carbon	NOUN
fbem-24779	150	41	financial	financial	ADJ
fbem-24779	150	42	products	product	NOUN
fbem-24779	150	43	by	by	ADP
fbem-24779	150	44	providing	provide	VERB
fbem-24779	150	45	technical	technical	ADJ
fbem-24779	150	46	support	support	NOUN
fbem-24779	150	47	and	and	CCONJ
fbem-24779	150	48	innovative	innovative	ADJ
fbem-24779	150	49	services	service	NOUN
fbem-24779	150	50	.	.	PUNCT
fbem-24779	151	1	support	support	VERB
fbem-24779	151	2	technological	technological	ADJ
fbem-24779	151	3	innovation	innovation	NOUN
fbem-24779	151	4	in	in	ADP
fbem-24779	151	5	the	the	DET
fbem-24779	151	6	carbon	carbon	NOUN
fbem-24779	151	7	financial	financial	ADJ
fbem-24779	151	8	market	market	NOUN
fbem-24779	151	9	,	,	PUNCT
fbem-24779	151	10	including	include	VERB
fbem-24779	151	11	the	the	DET
fbem-24779	151	12	research	research	NOUN
fbem-24779	151	13	and	and	CCONJ
fbem-24779	151	14	application	application	NOUN
fbem-24779	151	15	of	of	ADP
fbem-24779	151	16	new	new	ADJ
fbem-24779	151	17	models	model	NOUN
fbem-24779	151	18	and	and	CCONJ
fbem-24779	151	19	methods	method	NOUN
fbem-24779	151	20	of	of	ADP
fbem-24779	151	21	carbon	carbon	NOUN
fbem-24779	151	22	asset	asset	NOUN
fbem-24779	151	23	management	management	NOUN
fbem-24779	151	24	and	and	CCONJ
fbem-24779	151	25	trading	trading	NOUN
fbem-24779	151	26	,	,	PUNCT
fbem-24779	151	27	in	in	ADP
fbem-24779	151	28	order	order	NOUN
fbem-24779	151	29	to	to	PART
fbem-24779	151	30	enhance	enhance	VERB
fbem-24779	151	31	the	the	DET
fbem-24779	151	32	efficiency	efficiency	NOUN
fbem-24779	151	33	and	and	CCONJ
fbem-24779	151	34	transparency	transparency	NOUN
fbem-24779	151	35	of	of	ADP
fbem-24779	151	36	the	the	DET
fbem-24779	151	37	market	market	NOUN
fbem-24779	151	38	.	.	PUNCT
fbem-24779	152	1	this	this	PRON
fbem-24779	152	2	will	will	AUX
fbem-24779	152	3	not	not	PART
fbem-24779	152	4	only	only	ADV
fbem-24779	152	5	make	make	VERB
fbem-24779	152	6	up	up	ADP
fbem-24779	152	7	for	for	ADP
fbem-24779	152	8	the	the	DET
fbem-24779	152	9	shortage	shortage	NOUN
fbem-24779	152	10	of	of	ADP
fbem-24779	152	11	professionals	professional	NOUN
fbem-24779	152	12	,	,	PUNCT
fbem-24779	152	13	but	but	CCONJ
fbem-24779	152	14	also	also	ADV
fbem-24779	152	15	significantly	significantly	ADV
fbem-24779	152	16	enhance	enhance	VERB
fbem-24779	152	17	the	the	DET
fbem-24779	152	18	innovation	innovation	NOUN
fbem-24779	152	19	of	of	ADP
fbem-24779	152	20	carbon	carbon	NOUN
fbem-24779	152	21	financial	financial	ADJ
fbem-24779	152	22	products	product	NOUN
fbem-24779	152	23	,	,	PUNCT
fbem-24779	152	24	which	which	PRON
fbem-24779	152	25	will	will	AUX
fbem-24779	152	26	in	in	ADP
fbem-24779	152	27	turn	turn	NOUN
fbem-24779	152	28	promote	promote	VERB
fbem-24779	152	29	the	the	DET
fbem-24779	152	30	development	development	NOUN
fbem-24779	152	31	of	of	ADP
fbem-24779	152	32	china	china	PROPN
fbem-24779	152	33	's	's	PART
fbem-24779	152	34	carbon	carbon	NOUN
fbem-24779	152	35	financial	financial	ADJ
fbem-24779	152	36	market	market	NOUN
fbem-24779	152	37	in	in	ADP
fbem-24779	152	38	the	the	DET
fbem-24779	152	39	direction	direction	NOUN
fbem-24779	152	40	of	of	ADP
fbem-24779	152	41	greater	great	ADJ
fbem-24779	152	42	maturity	maturity	NOUN
fbem-24779	152	43	and	and	CCONJ
fbem-24779	152	44	efficiency	efficiency	NOUN
fbem-24779	152	45	.	.	PUNCT
fbem-24779	153	1	4.2.4	4.2.4	X
fbem-24779	153	2	.	.	PUNCT
fbem-24779	154	1	strengthening	strengthen	VERB
fbem-24779	154	2	the	the	DET
fbem-24779	154	3	disclosure	disclosure	NOUN
fbem-24779	154	4	of	of	ADP
fbem-24779	154	5	accounting	account	VERB
fbem-24779	154	6	information	information	NOUN
fbem-24779	154	7	on	on	ADP
fbem-24779	154	8	carbon	carbon	NOUN
fbem-24779	154	9	emission	emission	NOUN
fbem-24779	154	10	rights	right	NOUN
fbem-24779	154	11	although	although	SCONJ
fbem-24779	154	12	china	china	PROPN
fbem-24779	154	13	has	have	AUX
fbem-24779	154	14	issued	issue	VERB
fbem-24779	154	15	some	some	DET
fbem-24779	154	16	regulations	regulation	NOUN
fbem-24779	154	17	on	on	ADP
fbem-24779	154	18	the	the	DET
fbem-24779	154	19	disclosure	disclosure	NOUN
fbem-24779	154	20	of	of	ADP
fbem-24779	154	21	accounting	account	VERB
fbem-24779	154	22	information	information	NOUN
fbem-24779	154	23	on	on	ADP
fbem-24779	154	24	carbon	carbon	NOUN
fbem-24779	154	25	emission	emission	NOUN
fbem-24779	154	26	rights	right	NOUN
fbem-24779	154	27	,	,	PUNCT
fbem-24779	154	28	on	on	ADP
fbem-24779	154	29	the	the	DET
fbem-24779	154	30	whole	whole	NOUN
fbem-24779	154	31	,	,	PUNCT
fbem-24779	154	32	these	these	DET
fbem-24779	154	33	regulations	regulation	NOUN
fbem-24779	154	34	still	still	ADV
fbem-24779	154	35	lack	lack	VERB
fbem-24779	154	36	systematic	systematic	ADJ
fbem-24779	154	37	and	and	CCONJ
fbem-24779	154	38	mandatory	mandatory	ADJ
fbem-24779	154	39	.	.	PUNCT
fbem-24779	155	1	and	and	CCONJ
fbem-24779	155	2	the	the	DET
fbem-24779	155	3	enterprises	enterprise	NOUN
fbem-24779	155	4	for	for	ADP
fbem-24779	155	5	carbon	carbon	NOUN
fbem-24779	155	6	emission	emission	NOUN
fbem-24779	155	7	rights	right	NOUN
fbem-24779	155	8	accounting	accounting	NOUN
fbem-24779	155	9	information	information	NOUN
fbem-24779	155	10	disclosure	disclosure	NOUN
fbem-24779	155	11	is	be	AUX
fbem-24779	155	12	not	not	PART
fbem-24779	155	13	active	active	ADJ
fbem-24779	155	14	,	,	PUNCT
fbem-24779	155	15	the	the	DET
fbem-24779	155	16	number	number	NOUN
fbem-24779	155	17	is	be	AUX
fbem-24779	155	18	not	not	PART
fbem-24779	155	19	high	high	ADJ
fbem-24779	155	20	,	,	PUNCT
fbem-24779	155	21	the	the	DET
fbem-24779	155	22	quality	quality	NOUN
fbem-24779	155	23	is	be	AUX
fbem-24779	155	24	not	not	PART
fbem-24779	155	25	high	high	ADJ
fbem-24779	155	26	,	,	PUNCT
fbem-24779	155	27	the	the	DET
fbem-24779	155	28	caliber	caliber	NOUN
fbem-24779	155	29	of	of	ADP
fbem-24779	155	30	the	the	DET
fbem-24779	155	31	data	data	NOUN
fbem-24779	155	32	statistics	statistic	NOUN
fbem-24779	155	33	is	be	AUX
fbem-24779	155	34	not	not	PART
fbem-24779	155	35	consistent	consistent	ADJ
fbem-24779	155	36	and	and	CCONJ
fbem-24779	155	37	many	many	ADJ
fbem-24779	155	38	other	other	ADJ
fbem-24779	155	39	problems	problem	NOUN
fbem-24779	155	40	exist	exist	VERB
fbem-24779	155	41	,	,	PUNCT
fbem-24779	155	42	so	so	SCONJ
fbem-24779	155	43	that	that	SCONJ
fbem-24779	155	44	the	the	DET
fbem-24779	155	45	relevant	relevant	ADJ
fbem-24779	155	46	carbon	carbon	NOUN
fbem-24779	155	47	emission	emission	NOUN
fbem-24779	155	48	rights	right	NOUN
fbem-24779	155	49	accounting	accounting	NOUN
fbem-24779	155	50	information	information	NOUN
fbem-24779	155	51	lack	lack	NOUN
fbem-24779	155	52	of	of	ADP
fbem-24779	155	53	comparability	comparability	NOUN
fbem-24779	155	54	.	.	PUNCT
fbem-24779	156	1	therefore	therefore	ADV
fbem-24779	156	2	,	,	PUNCT
fbem-24779	156	3	first	first	ADV
fbem-24779	156	4	of	of	ADP
fbem-24779	156	5	all	all	PRON
fbem-24779	156	6	,	,	PUNCT
fbem-24779	156	7	the	the	DET
fbem-24779	156	8	comprehensiveness	comprehensiveness	NOUN
fbem-24779	156	9	and	and	CCONJ
fbem-24779	156	10	mandatory	mandatory	ADJ
fbem-24779	156	11	nature	nature	NOUN
fbem-24779	156	12	of	of	ADP
fbem-24779	156	13	information	information	NOUN
fbem-24779	156	14	disclosure	disclosure	NOUN
fbem-24779	156	15	should	should	AUX
fbem-24779	156	16	be	be	AUX
fbem-24779	156	17	strengthened	strengthen	VERB
fbem-24779	156	18	to	to	PART
fbem-24779	156	19	enhance	enhance	VERB
fbem-24779	156	20	the	the	DET
fbem-24779	156	21	comprehensiveness	comprehensiveness	NOUN
fbem-24779	156	22	of	of	ADP
fbem-24779	156	23	enterprises	enterprise	NOUN
fbem-24779	156	24	'	'	PART
fbem-24779	156	25	carbon	carbon	NOUN
fbem-24779	156	26	emission	emission	NOUN
fbem-24779	156	27	right	right	ADJ
fbem-24779	156	28	accounting	accounting	NOUN
fbem-24779	156	29	information	information	NOUN
fbem-24779	156	30	disclosure	disclosure	NOUN
fbem-24779	156	31	,	,	PUNCT
fbem-24779	156	32	which	which	PRON
fbem-24779	156	33	can	can	AUX
fbem-24779	156	34	ensure	ensure	VERB
fbem-24779	156	35	the	the	DET
fbem-24779	156	36	truthfulness	truthfulness	ADJ
fbem-24779	156	37	,	,	PUNCT
fbem-24779	156	38	timeliness	timeliness	NOUN
fbem-24779	156	39	and	and	CCONJ
fbem-24779	156	40	consistency	consistency	NOUN
fbem-24779	156	41	of	of	ADP
fbem-24779	156	42	information	information	NOUN
fbem-24779	156	43	disclosure	disclosure	NOUN
fbem-24779	156	44	.	.	PUNCT
fbem-24779	157	1	it	it	PRON
fbem-24779	157	2	is	be	AUX
fbem-24779	157	3	recommended	recommend	VERB
fbem-24779	157	4	that	that	SCONJ
fbem-24779	157	5	carbon	carbon	NOUN
fbem-24779	157	6	emission	emission	NOUN
fbem-24779	157	7	information	information	NOUN
fbem-24779	157	8	be	be	AUX
fbem-24779	157	9	released	release	VERB
fbem-24779	157	10	through	through	ADP
fbem-24779	157	11	public	public	ADJ
fbem-24779	157	12	platforms	platform	NOUN
fbem-24779	157	13	,	,	PUNCT
fbem-24779	157	14	including	include	VERB
fbem-24779	157	15	information	information	NOUN
fbem-24779	157	16	on	on	ADP
fbem-24779	157	17	target	target	NOUN
fbem-24779	157	18	planning	planning	NOUN
fbem-24779	157	19	,	,	PUNCT
fbem-24779	157	20	technical	technical	ADJ
fbem-24779	157	21	and	and	CCONJ
fbem-24779	157	22	financial	financial	ADJ
fbem-24779	157	23	inputs	input	NOUN
fbem-24779	157	24	,	,	PUNCT
fbem-24779	157	25	and	and	CCONJ
fbem-24779	157	26	effectiveness	effectiveness	NOUN
fbem-24779	157	27	.	.	PUNCT
fbem-24779	158	1	further	far	ADV
fbem-24779	158	2	refine	refine	VERB
fbem-24779	158	3	the	the	DET
fbem-24779	158	4	disclosure	disclosure	NOUN
fbem-24779	158	5	of	of	ADP
fbem-24779	158	6	accounting	accounting	NOUN
fbem-24779	158	7	matters	matter	NOUN
fbem-24779	158	8	,	,	PUNCT
fbem-24779	158	9	including	include	VERB
fbem-24779	158	10	,	,	PUNCT
fbem-24779	158	11	but	but	CCONJ
fbem-24779	158	12	not	not	PART
fbem-24779	158	13	limited	limit	VERB
fbem-24779	158	14	to	to	ADP
fbem-24779	158	15	,	,	PUNCT
fbem-24779	158	16	the	the	DET
fbem-24779	158	17	calculation	calculation	NOUN
fbem-24779	158	18	method	method	NOUN
fbem-24779	158	19	and	and	CCONJ
fbem-24779	158	20	basis	basis	NOUN
fbem-24779	158	21	for	for	ADP
fbem-24779	158	22	determining	determine	VERB
fbem-24779	158	23	the	the	DET
fbem-24779	158	24	carbon	carbon	NOUN
fbem-24779	158	25	emissions	emission	NOUN
fbem-24779	158	26	of	of	ADP
fbem-24779	158	27	enterprises	enterprise	NOUN
fbem-24779	158	28	,	,	PUNCT
fbem-24779	158	29	the	the	DET
fbem-24779	158	30	requirement	requirement	NOUN
fbem-24779	158	31	to	to	PART
fbem-24779	158	32	disclose	disclose	VERB
fbem-24779	158	33	the	the	DET
fbem-24779	158	34	pricing	pricing	NOUN
fbem-24779	158	35	mechanism	mechanism	NOUN
fbem-24779	158	36	and	and	CCONJ
fbem-24779	158	37	pricing	pricing	NOUN
fbem-24779	158	38	basis	basis	NOUN
fbem-24779	158	39	of	of	ADP
fbem-24779	158	40	carbon	carbon	NOUN
fbem-24779	158	41	emissions	emission	NOUN
fbem-24779	158	42	trading	trading	NOUN
fbem-24779	158	43	rights	right	NOUN
fbem-24779	158	44	,	,	PUNCT
fbem-24779	158	45	and	and	CCONJ
fbem-24779	158	46	other	other	ADJ
fbem-24779	158	47	key	key	ADJ
fbem-24779	158	48	accounting	accounting	NOUN
fbem-24779	158	49	treatment	treatment	NOUN
fbem-24779	158	50	matters	matter	NOUN
fbem-24779	158	51	.	.	PUNCT
fbem-24779	159	1	at	at	ADP
fbem-24779	159	2	the	the	DET
fbem-24779	159	3	same	same	ADJ
fbem-24779	159	4	time	time	NOUN
fbem-24779	159	5	,	,	PUNCT
fbem-24779	159	6	the	the	DET
fbem-24779	159	7	mandatory	mandatory	ADJ
fbem-24779	159	8	nature	nature	NOUN
fbem-24779	159	9	of	of	ADP
fbem-24779	159	10	information	information	NOUN
fbem-24779	159	11	disclosure	disclosure	NOUN
fbem-24779	159	12	should	should	AUX
fbem-24779	159	13	be	be	AUX
fbem-24779	159	14	strengthened	strengthen	VERB
fbem-24779	159	15	to	to	PART
fbem-24779	159	16	ensure	ensure	VERB
fbem-24779	159	17	that	that	SCONJ
fbem-24779	159	18	all	all	DET
fbem-24779	159	19	relevant	relevant	ADJ
fbem-24779	159	20	enterprises	enterprise	NOUN
fbem-24779	159	21	strictly	strictly	ADV
fbem-24779	159	22	comply	comply	VERB
fbem-24779	159	23	with	with	ADP
fbem-24779	159	24	the	the	DET
fbem-24779	159	25	regulations	regulation	NOUN
fbem-24779	159	26	.	.	PUNCT
fbem-24779	160	1	secondly	secondly	ADV
fbem-24779	160	2	,	,	PUNCT
fbem-24779	160	3	to	to	PART
fbem-24779	160	4	improve	improve	VERB
fbem-24779	160	5	the	the	DET
fbem-24779	160	6	legal	legal	ADJ
fbem-24779	160	7	disclosure	disclosure	NOUN
fbem-24779	160	8	system	system	NOUN
fbem-24779	160	9	of	of	ADP
fbem-24779	160	10	corporate	corporate	ADJ
fbem-24779	160	11	environmental	environmental	ADJ
fbem-24779	160	12	information	information	NOUN
fbem-24779	160	13	,	,	PUNCT
fbem-24779	160	14	it	it	PRON
fbem-24779	160	15	is	be	AUX
fbem-24779	160	16	recommended	recommend	VERB
fbem-24779	160	17	to	to	PART
fbem-24779	160	18	learn	learn	VERB
fbem-24779	160	19	from	from	ADP
fbem-24779	160	20	the	the	DET
fbem-24779	160	21	mature	mature	ADJ
fbem-24779	160	22	and	and	CCONJ
fbem-24779	160	23	perfect	perfect	ADJ
fbem-24779	160	24	accounting	accounting	NOUN
fbem-24779	160	25	and	and	CCONJ
fbem-24779	160	26	information	information	NOUN
fbem-24779	160	27	disclosure	disclosure	NOUN
fbem-24779	160	28	system	system	NOUN
fbem-24779	160	29	of	of	ADP
fbem-24779	160	30	carbon	carbon	NOUN
fbem-24779	160	31	emission	emission	NOUN
fbem-24779	160	32	rights	right	NOUN
fbem-24779	160	33	in	in	ADP
fbem-24779	160	34	foreign	foreign	ADJ
fbem-24779	160	35	countries	country	NOUN
fbem-24779	160	36	,	,	PUNCT
fbem-24779	160	37	to	to	PART
fbem-24779	160	38	establish	establish	VERB
fbem-24779	160	39	and	and	CCONJ
fbem-24779	160	40	improve	improve	VERB
fbem-24779	160	41	the	the	DET
fbem-24779	160	42	reporting	reporting	NOUN
fbem-24779	160	43	standards	standard	NOUN
fbem-24779	160	44	of	of	ADP
fbem-24779	160	45	carbon	carbon	NOUN
fbem-24779	160	46	emission	emission	NOUN
fbem-24779	160	47	rights	right	NOUN
fbem-24779	160	48	accounting	accounting	NOUN
fbem-24779	160	49	and	and	CCONJ
fbem-24779	160	50	information	information	NOUN
fbem-24779	160	51	disclosure	disclosure	NOUN
fbem-24779	160	52	that	that	PRON
fbem-24779	160	53	are	be	AUX
fbem-24779	160	54	generally	generally	ADV
fbem-24779	160	55	recognized	recognize	VERB
fbem-24779	160	56	by	by	ADP
fbem-24779	160	57	the	the	DET
fbem-24779	160	58	market	market	NOUN
fbem-24779	160	59	,	,	PUNCT
fbem-24779	160	60	and	and	CCONJ
fbem-24779	160	61	to	to	PART
fbem-24779	160	62	unify	unify	VERB
fbem-24779	160	63	the	the	DET
fbem-24779	160	64	standards	standard	NOUN
fbem-24779	160	65	in	in	ADP
fbem-24779	160	66	order	order	NOUN
fbem-24779	160	67	to	to	PART
fbem-24779	160	68	improve	improve	VERB
fbem-24779	160	69	the	the	DET
fbem-24779	160	70	consistency	consistency	NOUN
fbem-24779	160	71	and	and	CCONJ
fbem-24779	160	72	standardization	standardization	NOUN
fbem-24779	160	73	of	of	ADP
fbem-24779	160	74	information	information	NOUN
fbem-24779	160	75	disclosure	disclosure	NOUN
fbem-24779	160	76	;	;	PUNCT
fbem-24779	160	77	and	and	CCONJ
fbem-24779	160	78	to	to	PART
fbem-24779	160	79	ensure	ensure	VERB
fbem-24779	160	80	that	that	SCONJ
fbem-24779	160	81	all	all	DET
fbem-24779	160	82	enterprises	enterprise	NOUN
fbem-24779	160	83	make	make	VERB
fbem-24779	160	84	information	information	NOUN
fbem-24779	160	85	disclosure	disclosure	NOUN
fbem-24779	160	86	on	on	ADP
fbem-24779	160	87	the	the	DET
fbem-24779	160	88	same	same	ADJ
fbem-24779	160	89	basis	basis	NOUN
fbem-24779	160	90	so	so	SCONJ
fbem-24779	160	91	as	as	SCONJ
fbem-24779	160	92	to	to	PART
fbem-24779	160	93	allow	allow	VERB
fbem-24779	160	94	for	for	ADP
fbem-24779	160	95	effective	effective	ADJ
fbem-24779	160	96	horizontal	horizontal	ADJ
fbem-24779	160	97	comparisons	comparison	NOUN
fbem-24779	160	98	.	.	PUNCT
fbem-24779	161	1	in	in	ADP
fbem-24779	161	2	addition	addition	NOUN
fbem-24779	161	3	,	,	PUNCT
fbem-24779	161	4	third	third	ADJ
fbem-24779	161	5	-	-	PUNCT
fbem-24779	161	6	party	party	NOUN
fbem-24779	161	7	auditing	auditing	NOUN
fbem-24779	161	8	can	can	AUX
fbem-24779	161	9	also	also	ADV
fbem-24779	161	10	be	be	AUX
fbem-24779	161	11	strengthened	strengthen	VERB
fbem-24779	161	12	by	by	ADP
fbem-24779	161	13	implementing	implement	VERB
fbem-24779	161	14	regular	regular	ADJ
fbem-24779	161	15	auditing	auditing	NOUN
fbem-24779	161	16	and	and	CCONJ
fbem-24779	161	17	validation	validation	NOUN
fbem-24779	161	18	procedures	procedure	NOUN
fbem-24779	161	19	conducted	conduct	VERB
fbem-24779	161	20	by	by	ADP
fbem-24779	161	21	an	an	DET
fbem-24779	161	22	independent	independent	ADJ
fbem-24779	161	23	third	third	ADJ
fbem-24779	161	24	party	party	NOUN
fbem-24779	161	25	to	to	PART
fbem-24779	161	26	ensure	ensure	VERB
fbem-24779	161	27	that	that	SCONJ
fbem-24779	161	28	the	the	DET
fbem-24779	161	29	data	datum	NOUN
fbem-24779	161	30	disclosed	disclose	VERB
fbem-24779	161	31	by	by	ADP
fbem-24779	161	32	enterprises	enterprise	NOUN
fbem-24779	161	33	are	be	AUX
fbem-24779	161	34	accurate	accurate	ADJ
fbem-24779	161	35	;	;	PUNCT
fbem-24779	161	36	at	at	ADP
fbem-24779	161	37	the	the	DET
fbem-24779	161	38	same	same	ADJ
fbem-24779	161	39	time	time	NOUN
fbem-24779	161	40	,	,	PUNCT
fbem-24779	161	41	third	third	ADJ
fbem-24779	161	42	-	-	PUNCT
fbem-24779	161	43	party	party	NOUN
fbem-24779	161	44	professional	professional	ADJ
fbem-24779	161	45	organizations	organization	NOUN
fbem-24779	161	46	are	be	AUX
fbem-24779	161	47	encouraged	encourage	VERB
fbem-24779	161	48	to	to	PART
fbem-24779	161	49	audit	audit	VERB
fbem-24779	161	50	the	the	DET
fbem-24779	161	51	carbon	carbon	NOUN
fbem-24779	161	52	emissions	emission	NOUN
fbem-24779	161	53	data	datum	NOUN
fbem-24779	161	54	provided	provide	VERB
fbem-24779	161	55	by	by	ADP
fbem-24779	161	56	enterprises	enterprise	NOUN
fbem-24779	161	57	to	to	PART
fbem-24779	161	58	ensure	ensure	VERB
fbem-24779	161	59	that	that	SCONJ
fbem-24779	161	60	the	the	DET
fbem-24779	161	61	data	datum	NOUN
fbem-24779	161	62	are	be	AUX
fbem-24779	161	63	reliable	reliable	ADJ
fbem-24779	161	64	and	and	CCONJ
fbem-24779	161	65	complete	complete	ADJ
fbem-24779	161	66	.	.	PUNCT
fbem-24779	162	1	5	5	X
fbem-24779	162	2	.	.	X
fbem-24779	162	3	conclusions	conclusion	NOUN
fbem-24779	162	4	through	through	ADP
fbem-24779	162	5	the	the	DET
fbem-24779	162	6	systematic	systematic	ADJ
fbem-24779	162	7	combing	combing	NOUN
fbem-24779	162	8	and	and	CCONJ
fbem-24779	162	9	in	in	ADP
fbem-24779	162	10	-	-	PUNCT
fbem-24779	162	11	depth	depth	NOUN
fbem-24779	162	12	analysis	analysis	NOUN
fbem-24779	162	13	of	of	ADP
fbem-24779	162	14	domestic	domestic	ADJ
fbem-24779	162	15	and	and	CCONJ
fbem-24779	162	16	foreign	foreign	ADJ
fbem-24779	162	17	carbon	carbon	NOUN
fbem-24779	162	18	emission	emission	NOUN
fbem-24779	162	19	right	right	ADJ
fbem-24779	162	20	accounting	accounting	NOUN
fbem-24779	162	21	system	system	NOUN
fbem-24779	162	22	,	,	PUNCT
fbem-24779	162	23	this	this	DET
fbem-24779	162	24	paper	paper	NOUN
fbem-24779	162	25	explores	explore	VERB
fbem-24779	162	26	the	the	DET
fbem-24779	162	27	challenges	challenge	NOUN
fbem-24779	162	28	faced	face	VERB
fbem-24779	162	29	in	in	ADP
fbem-24779	162	30	the	the	DET
fbem-24779	162	31	383	383	NUM
fbem-24779	162	32	development	development	NOUN
fbem-24779	162	33	of	of	ADP
fbem-24779	162	34	china	china	PROPN
fbem-24779	162	35	's	's	PART
fbem-24779	162	36	carbon	carbon	NOUN
fbem-24779	162	37	emission	emission	NOUN
fbem-24779	162	38	right	right	ADJ
fbem-24779	162	39	accounting	accounting	NOUN
fbem-24779	162	40	system	system	NOUN
fbem-24779	162	41	and	and	CCONJ
fbem-24779	162	42	its	its	PRON
fbem-24779	162	43	carbon	carbon	NOUN
fbem-24779	162	44	emission	emission	NOUN
fbem-24779	162	45	right	right	ADJ
fbem-24779	162	46	trading	trading	NOUN
fbem-24779	162	47	market	market	NOUN
fbem-24779	162	48	,	,	PUNCT
fbem-24779	162	49	and	and	CCONJ
fbem-24779	162	50	puts	put	VERB
fbem-24779	162	51	forward	forward	ADV
fbem-24779	162	52	a	a	DET
fbem-24779	162	53	series	series	NOUN
fbem-24779	162	54	of	of	ADP
fbem-24779	162	55	targeted	target	VERB
fbem-24779	162	56	improvement	improvement	NOUN
fbem-24779	162	57	measures	measure	NOUN
fbem-24779	162	58	accordingly	accordingly	ADV
fbem-24779	162	59	.	.	PUNCT
fbem-24779	163	1	the	the	DET
fbem-24779	163	2	goal	goal	NOUN
fbem-24779	163	3	of	of	ADP
fbem-24779	163	4	this	this	DET
fbem-24779	163	5	study	study	NOUN
fbem-24779	163	6	is	be	AUX
fbem-24779	163	7	to	to	PART
fbem-24779	163	8	deepen	deepen	VERB
fbem-24779	163	9	the	the	DET
fbem-24779	163	10	accounting	accounting	NOUN
fbem-24779	163	11	theory	theory	NOUN
fbem-24779	163	12	and	and	CCONJ
fbem-24779	163	13	promote	promote	VERB
fbem-24779	163	14	the	the	DET
fbem-24779	163	15	cross	cross	NOUN
fbem-24779	163	16	-	-	NOUN
fbem-24779	163	17	fertilization	fertilization	NOUN
fbem-24779	163	18	among	among	ADP
fbem-24779	163	19	accounting	accounting	NOUN
fbem-24779	163	20	,	,	PUNCT
fbem-24779	163	21	economics	economic	NOUN
fbem-24779	163	22	,	,	PUNCT
fbem-24779	163	23	environmental	environmental	ADJ
fbem-24779	163	24	science	science	NOUN
fbem-24779	163	25	and	and	CCONJ
fbem-24779	163	26	other	other	ADJ
fbem-24779	163	27	multidisciplinary	multidisciplinary	ADJ
fbem-24779	163	28	disciplines	discipline	NOUN
fbem-24779	163	29	in	in	ADP
fbem-24779	163	30	order	order	NOUN
fbem-24779	163	31	to	to	PART
fbem-24779	163	32	promote	promote	VERB
fbem-24779	163	33	the	the	DET
fbem-24779	163	34	synergistic	synergistic	ADJ
fbem-24779	163	35	development	development	NOUN
fbem-24779	163	36	of	of	ADP
fbem-24779	163	37	the	the	DET
fbem-24779	163	38	disciplines	discipline	NOUN
fbem-24779	163	39	.	.	PUNCT
fbem-24779	164	1	by	by	ADP
fbem-24779	164	2	exploring	explore	VERB
fbem-24779	164	3	the	the	DET
fbem-24779	164	4	significance	significance	NOUN
fbem-24779	164	5	and	and	CCONJ
fbem-24779	164	6	role	role	NOUN
fbem-24779	164	7	of	of	ADP
fbem-24779	164	8	carbon	carbon	NOUN
fbem-24779	164	9	emissions	emission	NOUN
fbem-24779	164	10	trading	trading	NOUN
fbem-24779	164	11	,	,	PUNCT
fbem-24779	164	12	this	this	DET
fbem-24779	164	13	paper	paper	NOUN
fbem-24779	164	14	aims	aim	VERB
fbem-24779	164	15	to	to	PART
fbem-24779	164	16	enhance	enhance	VERB
fbem-24779	164	17	the	the	DET
fbem-24779	164	18	awareness	awareness	NOUN
fbem-24779	164	19	of	of	ADP
fbem-24779	164	20	enterprises	enterprise	NOUN
fbem-24779	164	21	and	and	CCONJ
fbem-24779	164	22	the	the	DET
fbem-24779	164	23	public	public	NOUN
fbem-24779	164	24	about	about	ADP
fbem-24779	164	25	environmental	environmental	ADJ
fbem-24779	164	26	protection	protection	NOUN
fbem-24779	164	27	,	,	PUNCT
fbem-24779	164	28	and	and	CCONJ
fbem-24779	164	29	to	to	PART
fbem-24779	164	30	stimulate	stimulate	VERB
fbem-24779	164	31	the	the	DET
fbem-24779	164	32	enthusiasm	enthusiasm	NOUN
fbem-24779	164	33	of	of	ADP
fbem-24779	164	34	all	all	DET
fbem-24779	164	35	sectors	sector	NOUN
fbem-24779	164	36	of	of	ADP
fbem-24779	164	37	society	society	NOUN
fbem-24779	164	38	to	to	PART
fbem-24779	164	39	participate	participate	VERB
fbem-24779	164	40	in	in	ADP
fbem-24779	164	41	carbon	carbon	NOUN
fbem-24779	164	42	emission	emission	NOUN
fbem-24779	164	43	reduction	reduction	NOUN
fbem-24779	164	44	activities	activity	NOUN
fbem-24779	164	45	,	,	PUNCT
fbem-24779	164	46	so	so	SCONJ
fbem-24779	164	47	as	as	SCONJ
fbem-24779	164	48	to	to	PART
fbem-24779	164	49	promote	promote	VERB
fbem-24779	164	50	the	the	DET
fbem-24779	164	51	process	process	NOUN
fbem-24779	164	52	of	of	ADP
fbem-24779	164	53	green	green	ADJ
fbem-24779	164	54	and	and	CCONJ
fbem-24779	164	55	low	low	ADJ
fbem-24779	164	56	-	-	PUNCT
fbem-24779	164	57	carbon	carbon	NOUN
fbem-24779	164	58	development	development	NOUN
fbem-24779	164	59	.	.	PUNCT
fbem-24779	165	1	in	in	ADP
fbem-24779	165	2	addition	addition	NOUN
fbem-24779	165	3	,	,	PUNCT
fbem-24779	165	4	this	this	DET
fbem-24779	165	5	study	study	NOUN
fbem-24779	165	6	is	be	AUX
fbem-24779	165	7	also	also	ADV
fbem-24779	165	8	committed	committed	ADJ
fbem-24779	165	9	to	to	ADP
fbem-24779	165	10	promoting	promote	VERB
fbem-24779	165	11	the	the	DET
fbem-24779	165	12	establishment	establishment	NOUN
fbem-24779	165	13	of	of	ADP
fbem-24779	165	14	a	a	DET
fbem-24779	165	15	sounder	sounder	NOUN
fbem-24779	165	16	carbon	carbon	NOUN
fbem-24779	165	17	market	market	NOUN
fbem-24779	165	18	mechanism	mechanism	NOUN
fbem-24779	165	19	to	to	PART
fbem-24779	165	20	ensure	ensure	VERB
fbem-24779	165	21	the	the	DET
fbem-24779	165	22	healthy	healthy	ADJ
fbem-24779	165	23	and	and	CCONJ
fbem-24779	165	24	stable	stable	ADJ
fbem-24779	165	25	development	development	NOUN
fbem-24779	165	26	of	of	ADP
fbem-24779	165	27	the	the	DET
fbem-24779	165	28	carbon	carbon	NOUN
fbem-24779	165	29	market	market	NOUN
fbem-24779	165	30	by	by	ADP
fbem-24779	165	31	improving	improve	VERB
fbem-24779	165	32	the	the	DET
fbem-24779	165	33	efficiency	efficiency	NOUN
fbem-24779	165	34	of	of	ADP
fbem-24779	165	35	market	market	NOUN
fbem-24779	165	36	operation	operation	NOUN
fbem-24779	165	37	and	and	CCONJ
fbem-24779	165	38	increasing	increase	VERB
fbem-24779	165	39	market	market	NOUN
fbem-24779	165	40	transparency	transparency	NOUN
fbem-24779	165	41	,	,	PUNCT
fbem-24779	165	42	so	so	SCONJ
fbem-24779	165	43	as	as	SCONJ
fbem-24779	165	44	to	to	PART
fbem-24779	165	45	lay	lay	VERB
fbem-24779	165	46	a	a	DET
fbem-24779	165	47	solid	solid	ADJ
fbem-24779	165	48	foundation	foundation	NOUN
fbem-24779	165	49	for	for	ADP
fbem-24779	165	50	the	the	DET
fbem-24779	165	51	realization	realization	NOUN
fbem-24779	165	52	of	of	ADP
fbem-24779	165	53	china	china	PROPN
fbem-24779	165	54	's	's	PART
fbem-24779	165	55	strategic	strategic	ADJ
fbem-24779	165	56	goals	goal	NOUN
fbem-24779	165	57	of	of	ADP
fbem-24779	165	58	carbon	carbon	NOUN
fbem-24779	165	59	peak	peak	NOUN
fbem-24779	165	60	and	and	CCONJ
fbem-24779	165	61	carbon	carbon	NOUN
fbem-24779	165	62	neutrality	neutrality	NOUN
fbem-24779	165	63	.	.	PUNCT
fbem-24779	166	1	this	this	DET
fbem-24779	166	2	paper	paper	NOUN
fbem-24779	166	3	emphasizes	emphasize	VERB
fbem-24779	166	4	that	that	SCONJ
fbem-24779	166	5	a	a	DET
fbem-24779	166	6	perfect	perfect	ADJ
fbem-24779	166	7	carbon	carbon	NOUN
fbem-24779	166	8	emissions	emission	NOUN
fbem-24779	166	9	trading	trading	NOUN
fbem-24779	166	10	market	market	NOUN
fbem-24779	166	11	needs	need	VERB
fbem-24779	166	12	to	to	PART
fbem-24779	166	13	be	be	AUX
fbem-24779	166	14	jointly	jointly	ADV
fbem-24779	166	15	promoted	promote	VERB
fbem-24779	166	16	from	from	ADP
fbem-24779	166	17	multiple	multiple	ADJ
fbem-24779	166	18	levels	level	NOUN
fbem-24779	166	19	.	.	PUNCT
fbem-24779	167	1	through	through	ADP
fbem-24779	167	2	policy	policy	NOUN
fbem-24779	167	3	support	support	NOUN
fbem-24779	167	4	,	,	PUNCT
fbem-24779	167	5	technological	technological	ADJ
fbem-24779	167	6	innovation	innovation	NOUN
fbem-24779	167	7	,	,	PUNCT
fbem-24779	167	8	talent	talent	NOUN
fbem-24779	167	9	cultivation	cultivation	NOUN
fbem-24779	167	10	and	and	CCONJ
fbem-24779	167	11	other	other	ADJ
fbem-24779	167	12	efforts	effort	NOUN
fbem-24779	167	13	,	,	PUNCT
fbem-24779	167	14	a	a	DET
fbem-24779	167	15	carbon	carbon	NOUN
fbem-24779	167	16	emissions	emission	NOUN
fbem-24779	167	17	trading	trading	NOUN
fbem-24779	167	18	market	market	NOUN
fbem-24779	167	19	with	with	ADP
fbem-24779	167	20	comprehensive	comprehensive	ADJ
fbem-24779	167	21	functions	function	NOUN
fbem-24779	167	22	,	,	PUNCT
fbem-24779	167	23	efficient	efficient	ADJ
fbem-24779	167	24	operation	operation	NOUN
fbem-24779	167	25	and	and	CCONJ
fbem-24779	167	26	strong	strong	ADJ
fbem-24779	167	27	supervision	supervision	NOUN
fbem-24779	167	28	can	can	AUX
fbem-24779	167	29	be	be	AUX
fbem-24779	167	30	constructed	construct	VERB
fbem-24779	167	31	.	.	PUNCT
fbem-24779	168	1	such	such	DET
fbem-24779	168	2	a	a	DET
fbem-24779	168	3	market	market	NOUN
fbem-24779	168	4	can	can	AUX
fbem-24779	168	5	not	not	PART
fbem-24779	168	6	only	only	ADV
fbem-24779	168	7	promote	promote	VERB
fbem-24779	168	8	china	china	PROPN
fbem-24779	168	9	's	's	PART
fbem-24779	168	10	carbon	carbon	NOUN
fbem-24779	168	11	emission	emission	NOUN
fbem-24779	168	12	reduction	reduction	NOUN
fbem-24779	168	13	work	work	NOUN
fbem-24779	168	14	,	,	PUNCT
fbem-24779	168	15	but	but	CCONJ
fbem-24779	168	16	also	also	ADV
fbem-24779	168	17	promote	promote	VERB
fbem-24779	168	18	the	the	DET
fbem-24779	168	19	realization	realization	NOUN
fbem-24779	168	20	of	of	ADP
fbem-24779	168	21	global	global	ADJ
fbem-24779	168	22	carbon	carbon	NOUN
fbem-24779	168	23	emission	emission	NOUN
fbem-24779	168	24	reduction	reduction	NOUN
fbem-24779	168	25	goals	goal	NOUN
fbem-24779	168	26	in	in	ADP
fbem-24779	168	27	a	a	DET
fbem-24779	168	28	wider	wide	ADJ
fbem-24779	168	29	scope	scope	NOUN
fbem-24779	168	30	.	.	PUNCT
fbem-24779	169	1	references	reference	NOUN
fbem-24779	169	2	[	[	X
fbem-24779	169	3	1	1	X
fbem-24779	169	4	]	]	PUNCT
fbem-24779	169	5	kelvin	kelvin	PROPN
fbem-24779	169	6	zhang	zhang	PROPN
fbem-24779	169	7	.	.	PUNCT
fbem-24779	170	1	carbon	carbon	NOUN
fbem-24779	170	2	emission	emission	NOUN
fbem-24779	170	3	right	right	ADJ
fbem-24779	170	4	transaction	transaction	NOUN
fbem-24779	170	5	recognition	recognition	NOUN
fbem-24779	170	6	--	--	PUNCT
fbem-24779	170	7	an	an	DET
fbem-24779	170	8	exploration	exploration	NOUN
fbem-24779	170	9	of	of	ADP
fbem-24779	170	10	accounting	accounting	NOUN
fbem-24779	170	11	treatment	treatment	NOUN
fbem-24779	170	12	based	base	VERB
fbem-24779	170	13	on	on	ADP
fbem-24779	170	14	shenzhen	shenzhen	PROPN
fbem-24779	170	15	carbon	carbon	PROPN
fbem-24779	170	16	emission	emission	NOUN
fbem-24779	170	17	right	right	ADJ
fbem-24779	170	18	transaction	transaction	NOUN
fbem-24779	171	1	[	[	X
fbem-24779	171	2	j	j	X
fbem-24779	171	3	]	]	X
fbem-24779	171	4	.	.	PUNCT
fbem-24779	172	1	finance	finance	NOUN
fbem-24779	172	2	and	and	CCONJ
fbem-24779	172	3	accounting	accounting	NOUN
fbem-24779	172	4	,	,	PUNCT
fbem-24779	172	5	2014(03):28	2014(03):28	NUM
fbem-24779	172	6	-	-	SYM
fbem-24779	172	7	30	30	NUM
fbem-24779	172	8	.	.	PUNCT
fbem-24779	173	1	[	[	X
fbem-24779	173	2	2	2	NUM
fbem-24779	173	3	]	]	PUNCT
fbem-24779	173	4	shen	shen	PROPN
fbem-24779	173	5	hongtao	hongtao	PROPN
fbem-24779	173	6	.	.	PUNCT
fbem-24779	173	7	international	international	ADJ
fbem-24779	173	8	model	model	NOUN
fbem-24779	173	9	and	and	CCONJ
fbem-24779	173	10	chinese	chinese	ADJ
fbem-24779	173	11	practice	practice	NOUN
fbem-24779	173	12	of	of	ADP
fbem-24779	173	13	carbon	carbon	NOUN
fbem-24779	173	14	emission	emission	NOUN
fbem-24779	173	15	trading	trading	NOUN
fbem-24779	173	16	accounting	accounting	NOUN
fbem-24779	174	1	[	[	X
fbem-24779	174	2	j	j	X
fbem-24779	174	3	]	]	X
fbem-24779	174	4	.	.	PUNCT
fbem-24779	175	1	finance	finance	NOUN
fbem-24779	175	2	and	and	CCONJ
fbem-24779	175	3	accounting	accounting	NOUN
fbem-24779	175	4	,	,	PUNCT
fbem-24779	175	5	2020(11):11	2020(11):11	NUM
fbem-24779	175	6	-	-	SYM
fbem-24779	175	7	15	15	NUM
fbem-24779	175	8	.	.	PUNCT
fbem-24779	176	1	[	[	X
fbem-24779	176	2	3	3	X
fbem-24779	176	3	]	]	PUNCT
fbem-24779	176	4	shen	shen	PROPN
fbem-24779	176	5	yue	yue	PROPN
fbem-24779	176	6	.	.	PUNCT
fbem-24779	176	7	research	research	NOUN
fbem-24779	176	8	on	on	ADP
fbem-24779	176	9	carbon	carbon	NOUN
fbem-24779	176	10	emission	emission	NOUN
fbem-24779	176	11	right	right	ADJ
fbem-24779	176	12	accounting	accounting	NOUN
fbem-24779	176	13	in	in	ADP
fbem-24779	176	14	china	china	PROPN
fbem-24779	177	1	[	[	X
fbem-24779	177	2	d	d	X
fbem-24779	177	3	]	]	X
fbem-24779	177	4	.	.	PUNCT
fbem-24779	178	1	china	china	PROPN
fbem-24779	178	2	academy	academy	PROPN
fbem-24779	178	3	of	of	ADP
fbem-24779	178	4	financial	financial	PROPN
fbem-24779	178	5	sciences	sciences	PROPN
fbem-24779	178	6	,	,	PUNCT
fbem-24779	178	7	2018	2018	NUM
fbem-24779	178	8	.	.	PUNCT
fbem-24779	179	1	[	[	X
fbem-24779	179	2	4	4	X
fbem-24779	179	3	]	]	X
fbem-24779	179	4	lu	lu	NOUN
fbem-24779	179	5	weiguo	weiguo	PROPN
fbem-24779	179	6	.	.	PUNCT
fbem-24779	180	1	comparison	comparison	NOUN
fbem-24779	180	2	and	and	CCONJ
fbem-24779	180	3	reference	reference	NOUN
fbem-24779	180	4	of	of	ADP
fbem-24779	180	5	accounting	accounting	NOUN
fbem-24779	180	6	treatment	treatment	NOUN
fbem-24779	180	7	of	of	ADP
fbem-24779	180	8	carbon	carbon	NOUN
fbem-24779	180	9	emission	emission	NOUN
fbem-24779	180	10	right	right	NOUN
fbem-24779	180	11	between	between	ADP
fbem-24779	180	12	china	china	PROPN
fbem-24779	180	13	and	and	CCONJ
fbem-24779	180	14	european	european	ADJ
fbem-24779	180	15	and	and	CCONJ
fbem-24779	180	16	american	american	ADJ
fbem-24779	180	17	countries	country	NOUN
fbem-24779	181	1	[	[	X
fbem-24779	181	2	j	j	X
fbem-24779	181	3	]	]	X
fbem-24779	181	4	.	.	PUNCT
fbem-24779	182	1	finance	finance	NOUN
fbem-24779	182	2	and	and	CCONJ
fbem-24779	182	3	accounting	accounting	NOUN
fbem-24779	182	4	newsletter	newsletter	NOUN
fbem-24779	182	5	,	,	PUNCT
fbem-24779	182	6	2020(01):150	2020(01):150	NUM
fbem-24779	182	7	-	-	SYM
fbem-24779	182	8	154	154	NUM
fbem-24779	182	9	.	.	PUNCT
fbem-24779	183	1	[	[	X
fbem-24779	183	2	5	5	NUM
fbem-24779	183	3	]	]	X
fbem-24779	183	4	zhang	zhang	PROPN
fbem-24779	183	5	fan	fan	PROPN
fbem-24779	183	6	.	.	PUNCT
fbem-24779	184	1	international	international	ADJ
fbem-24779	184	2	comparison	comparison	NOUN
fbem-24779	184	3	of	of	ADP
fbem-24779	184	4	accounting	accounting	NOUN
fbem-24779	184	5	treatment	treatment	NOUN
fbem-24779	184	6	of	of	ADP
fbem-24779	184	7	carbon	carbon	NOUN
fbem-24779	184	8	emission	emission	NOUN
fbem-24779	184	9	rights	right	NOUN
fbem-24779	184	10	based	base	VERB
fbem-24779	184	11	on	on	ADP
fbem-24779	184	12	allowances	allowance	NOUN
fbem-24779	184	13	[	[	X
fbem-24779	184	14	j	j	X
fbem-24779	184	15	]	]	X
fbem-24779	184	16	.	.	PUNCT
fbem-24779	185	1	finance	finance	NOUN
fbem-24779	185	2	and	and	CCONJ
fbem-24779	185	3	accounting	accounting	NOUN
fbem-24779	185	4	newsletter	newsletter	NOUN
fbem-24779	185	5	,	,	PUNCT
fbem-24779	185	6	2018(34):117	2018(34):117	NUM
fbem-24779	185	7	-	-	SYM
fbem-24779	185	8	120	120	NUM
fbem-24779	185	9	.	.	PUNCT
fbem-24779	186	1	[	[	X
fbem-24779	186	2	6	6	NUM
fbem-24779	186	3	]	]	PUNCT
fbem-24779	186	4	xu	xu	PROPN
fbem-24779	186	5	zeng	zeng	PROPN
fbem-24779	186	6	.	.	PUNCT
fbem-24779	186	7	problems	problem	NOUN
fbem-24779	186	8	and	and	CCONJ
fbem-24779	186	9	countermeasures	countermeasure	NOUN
fbem-24779	186	10	of	of	ADP
fbem-24779	186	11	accounting	accounting	NOUN
fbem-24779	186	12	treatment	treatment	NOUN
fbem-24779	186	13	of	of	ADP
fbem-24779	186	14	carbon	carbon	NOUN
fbem-24779	186	15	emission	emission	NOUN
fbem-24779	186	16	right	right	NOUN
fbem-24779	186	17	of	of	ADP
fbem-24779	186	18	enterprises	enterprise	NOUN
fbem-24779	187	1	[	[	X
fbem-24779	187	2	j	j	X
fbem-24779	187	3	]	]	X
fbem-24779	187	4	.	.	PUNCT
fbem-24779	188	1	science	science	NOUN
fbem-24779	188	2	and	and	CCONJ
fbem-24779	188	3	technology	technology	NOUN
fbem-24779	188	4	economic	economic	ADJ
fbem-24779	188	5	market	market	NOUN
fbem-24779	188	6	,	,	PUNCT
fbem-24779	188	7	2023(03):122	2023(03):122	NOUN
fbem-24779	188	8	-	-	SYM
fbem-24779	188	9	124	124	NUM
fbem-24779	188	10	.	.	PUNCT
fbem-24779	189	1	[	[	X
fbem-24779	189	2	7	7	X
fbem-24779	189	3	]	]	SYM
fbem-24779	189	4	notice	notice	NOUN
fbem-24779	189	5	of	of	ADP
fbem-24779	189	6	the	the	DET
fbem-24779	189	7	ministry	ministry	PROPN
fbem-24779	189	8	of	of	ADP
fbem-24779	189	9	finance	finance	NOUN
fbem-24779	189	10	on	on	ADP
fbem-24779	189	11	the	the	DET
fbem-24779	189	12	issuance	issuance	NOUN
fbem-24779	189	13	of	of	ADP
fbem-24779	189	14	the	the	DET
fbem-24779	189	15	interim	interim	ADJ
fbem-24779	189	16	provisions	provision	NOUN
fbem-24779	189	17	on	on	ADP
fbem-24779	189	18	accounting	accounting	NOUN
fbem-24779	189	19	treatment	treatment	NOUN
fbem-24779	189	20	related	relate	VERB
fbem-24779	189	21	to	to	ADP
fbem-24779	189	22	carbon	carbon	NOUN
fbem-24779	189	23	emission	emission	NOUN
fbem-24779	189	24	right	right	ADJ
fbem-24779	189	25	trading	trading	NOUN
fbem-24779	190	1	[	[	X
fbem-24779	190	2	j	j	X
fbem-24779	190	3	]	]	X
fbem-24779	190	4	.	.	PUNCT
fbem-24779	191	1	bulletin	bulletin	NOUN
fbem-24779	191	2	of	of	ADP
fbem-24779	191	3	the	the	DET
fbem-24779	191	4	ministry	ministry	PROPN
fbem-24779	191	5	of	of	ADP
fbem-24779	191	6	finance	finance	NOUN
fbem-24779	191	7	of	of	ADP
fbem-24779	191	8	the	the	DET
fbem-24779	191	9	people	people	NOUN
fbem-24779	191	10	's	's	PART
fbem-24779	191	11	republic	republic	NOUN
fbem-24779	191	12	of	of	ADP
fbem-24779	191	13	china	china	PROPN
fbem-24779	191	14	,	,	PUNCT
fbem-24779	191	15	2019(12):14	2019(12):14	NUM
fbem-24779	191	16	-	-	SYM
fbem-24779	191	17	16	16	NUM
fbem-24779	191	18	.	.	PUNCT
fbem-24779	192	1	[	[	X
fbem-24779	192	2	8	8	NUM
fbem-24779	192	3	]	]	X
fbem-24779	192	4	yu	yu	PROPN
fbem-24779	192	5	zhifang	zhifang	PROPN
fbem-24779	192	6	,	,	PUNCT
fbem-24779	192	7	liang	liang	PROPN
fbem-24779	192	8	liyuan	liyuan	PROPN
fbem-24779	192	9	.	.	PUNCT
fbem-24779	193	1	some	some	DET
fbem-24779	193	2	thoughts	thought	NOUN
fbem-24779	193	3	on	on	ADP
fbem-24779	193	4	the	the	DET
fbem-24779	193	5	accounting	accounting	NOUN
fbem-24779	193	6	treatment	treatment	NOUN
fbem-24779	193	7	of	of	ADP
fbem-24779	193	8	carbon	carbon	NOUN
fbem-24779	193	9	emission	emission	NOUN
fbem-24779	193	10	rights	right	NOUN
fbem-24779	193	11	[	[	X
fbem-24779	193	12	j	j	X
fbem-24779	193	13	]	]	X
fbem-24779	193	14	.	.	PUNCT
fbem-24779	194	1	china	china	PROPN
fbem-24779	194	2	certified	certify	VERB
fbem-24779	194	3	public	public	ADJ
fbem-24779	194	4	accountant	accountant	NOUN
fbem-24779	194	5	,	,	PUNCT
fbem-24779	194	6	2023(09):89	2023(09):89	NUM
fbem-24779	194	7	-	-	SYM
fbem-24779	194	8	92	92	NUM
fbem-24779	194	9	.	.	PUNCT
fbem-24779	195	1	[	[	X
fbem-24779	195	2	9	9	NUM
fbem-24779	195	3	]	]	X
fbem-24779	195	4	huang	huang	PROPN
fbem-24779	195	5	jinxi	jinxi	PROPN
fbem-24779	195	6	,	,	PUNCT
fbem-24779	195	7	zhang	zhang	PROPN
fbem-24779	195	8	yunli	yunli	PROPN
fbem-24779	195	9	.	.	PUNCT
fbem-24779	196	1	conceptualization	conceptualization	NOUN
fbem-24779	196	2	of	of	ADP
fbem-24779	196	3	accounting	accounting	NOUN
fbem-24779	196	4	treatment	treatment	NOUN
fbem-24779	196	5	of	of	ADP
fbem-24779	196	6	carbon	carbon	NOUN
fbem-24779	196	7	emission	emission	NOUN
fbem-24779	196	8	rights	right	NOUN
fbem-24779	196	9	based	base	VERB
fbem-24779	196	10	on	on	ADP
fbem-24779	196	11	mixed	mixed	ADJ
fbem-24779	196	12	classification	classification	NOUN
fbem-24779	196	13	of	of	ADP
fbem-24779	196	14	sources	source	NOUN
fbem-24779	196	15	and	and	CCONJ
fbem-24779	196	16	uses	use	VERB
fbem-24779	196	17	[	[	X
fbem-24779	196	18	j	j	X
fbem-24779	196	19	]	]	X
fbem-24779	196	20	.	.	PUNCT
fbem-24779	197	1	finance	finance	NOUN
fbem-24779	197	2	and	and	CCONJ
fbem-24779	197	3	accounting	accounting	NOUN
fbem-24779	197	4	newsletter	newsletter	NOUN
fbem-24779	197	5	,	,	PUNCT
fbem-24779	197	6	2023(01):87	2023(01):87	NUM
fbem-24779	197	7	-	-	SYM
fbem-24779	197	8	91	91	NUM
fbem-24779	197	9	.	.	PUNCT
fbem-24779	198	1	[	[	X
fbem-24779	198	2	10	10	NUM
fbem-24779	198	3	]	]	SYM
fbem-24779	198	4	su	su	PROPN
fbem-24779	198	5	z.	z.	PROPN
fbem-24779	198	6	application	application	NOUN
fbem-24779	198	7	status	status	NOUN
fbem-24779	198	8	and	and	CCONJ
fbem-24779	198	9	improvement	improvement	NOUN
fbem-24779	198	10	suggestions	suggestion	NOUN
fbem-24779	198	11	of	of	ADP
fbem-24779	198	12	carbon	carbon	NOUN
fbem-24779	198	13	emission	emission	NOUN
fbem-24779	198	14	right	right	ADJ
fbem-24779	198	15	accounting	accounting	NOUN
fbem-24779	198	16	treatment	treatment	NOUN
fbem-24779	198	17	provisions	provision	NOUN
fbem-24779	198	18	taking	take	VERB
fbem-24779	198	19	a	a	DET
fbem-24779	198	20	-	-	PUNCT
fbem-24779	198	21	share	share	NOUN
fbem-24779	198	22	listed	list	VERB
fbem-24779	198	23	companies	company	NOUN
fbem-24779	198	24	in	in	ADP
fbem-24779	198	25	electricity	electricity	NOUN
fbem-24779	198	26	industry	industry	NOUN
fbem-24779	198	27	as	as	ADP
fbem-24779	198	28	an	an	DET
fbem-24779	198	29	example	example	NOUN
fbem-24779	198	30	[	[	X
fbem-24779	198	31	j	j	X
fbem-24779	198	32	]	]	X
fbem-24779	198	33	.	.	PUNCT
fbem-24779	199	1	accounting	accounting	NOUN
fbem-24779	199	2	newsletter	newsletter	NOUN
fbem-24779	199	3	,	,	PUNCT
fbem-24779	199	4	2023	2023	NUM
fbem-24779	199	5	,	,	PUNCT
fbem-24779	199	6	(	(	PUNCT
fbem-24779	199	7	23):94	23):94	NUM
fbem-24779	199	8	-	-	X
fbem-24779	199	9	98	98	NUM
fbem-24779	199	10	.	.	PUNCT
fbem-24779	200	1	[	[	X
fbem-24779	200	2	11	11	NUM
fbem-24779	200	3	]	]	X
fbem-24779	200	4	zheng	zheng	PROPN
fbem-24779	200	5	hongtao	hongtao	PROPN
fbem-24779	200	6	.	.	PUNCT
fbem-24779	201	1	dilemma	dilemma	NOUN
fbem-24779	201	2	and	and	CCONJ
fbem-24779	201	3	countermeasures	countermeasure	NOUN
fbem-24779	201	4	of	of	ADP
fbem-24779	201	5	carbon	carbon	NOUN
fbem-24779	201	6	accounting	accounting	NOUN
fbem-24779	202	1	[	[	X
fbem-24779	202	2	j	j	X
fbem-24779	202	3	]	]	X
fbem-24779	202	4	.	.	PUNCT
fbem-24779	203	1	china	china	PROPN
fbem-24779	203	2	cpa	cpa	PROPN
fbem-24779	203	3	,	,	PUNCT
fbem-24779	203	4	2024	2024	NUM
fbem-24779	203	5	,	,	PUNCT
fbem-24779	203	6	(	(	PUNCT
fbem-24779	203	7	01):91	01):91	NUM
fbem-24779	203	8	-	-	SYM
fbem-24779	203	9	94	94	NUM
fbem-24779	203	10	.	.	PUNCT