CBAM on 2026 imports is paid in 2027. How much should you set aside for the certificates? A report (Pro plan) that separates the final from the estimated, states its logic, and shows how much of the total rests on verified emissions and how much is still worst case.
"Verified (final)": verified actual emissions, with a valid verification and a closed quarter. "EU default (worst case)": everything else. Your auditor will thank you.
The report captures the picture at a given date: full year or single quarter, as it stood then — not as it stands today.
For your Italian accountant or the parent company abroad. Same logic, two languages.
The report shows your actual-data coverage %: the more verified data you collect, the more of the provision moves from estimated to final. Supplier data collection stops being red tape and becomes a project with measurable progress.
Complete with a full-year projection, the CBAM factor applied, closed vs open quarters, total emissions and the number of declarations/lines included.
Every figure can be traced back: declaration → line → value used (default or actual, with the verification and its validity at the date) → ETS price for the period (confirmed or estimate, stated) → CBAM factor. The report doesn't ask for trust: it shows its working.