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Guidance eight uses Agrifood Incorporated as its worked example.

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Start with a defined loans and investments boundary, then collect financing, revenue and enterprise value.

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The dairy sector factor is one point five tonnes of carbon dioxide equivalent per thousand dollars of revenue.

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Two million dollars therefore represents two thousand units.

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Multiply two thousand revenue units by one point five.

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Estimated annual client emissions are three thousand tonnes.

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These are client emissions before financing attribution.

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Divide the one million dollar financing exposure by Agrifood's ten million dollar enterprise value including cash.

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The attribution factor is ten percent.

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Apply ten percent to three thousand tonnes.

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Financed emissions are three hundred tonnes of carbon dioxide equivalent per year, exactly as in the source example.

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Record the boundary, year, factor, sources and data quality.

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Guidance eight prefers reliable verified client emissions.

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Its quality scale runs from one, strongest, to five, weakest.