Quantification – The process of determining the quantity of GHGs that relate to the entity, either directly or indirectly, as emitted (or removed) by particular sources (or …

Removal – The GHGs that the entity has, during the period, removed from the atmosphere, or that would have been emitted to the atmosphere had they not been captured and channelled to a sink.  (Ref: Para.  A14 …

Significant facility – A facility that is of individual significance due to the size of its emissions relative to the aggregate emissions included in the GHG statement or its specific nature or circumstances which give rise to particular risks of material …

Sink – A physical unit or process that removes GHGs from the atmosphere. …

S ource – A physical unit or process that releases GHGs into the atmosphere. …

Type of emission – A grouping of emissions based on, for example, source of emission, type of gas, region, or facility. …

Emphasis of Matter paragraph – A paragraph included in the auditor’s report that refers to a matter appropriately presented or disclosed in the financial report that, in the auditor’s judgement, is of such importance that it is fundamental to users’ …

Other Matter paragraph – A paragraph included in the auditor’s report that refers to a matter other than those presented or disclosed in the financial report that, in the auditor’s judgement, is relevant to users’ understanding of the audit, the auditor’s …

Applied criteria – The criteria applied by management in the preparation of the summary financial statements. …

Audited financial report – Financial report [1]  audited by the auditor in accordance with Australian Auditing Standards, and from which the summary financial statements are …