“Returning” or subletting an equivalent amount of EUAs to regulators at the end of the compliance cycle, in order to match the released CO2 volumes by an installation covered by the scheme.

A fund established under the EU ETS to support investments in modernizing energy systems and improving energy efficiency, particularly in lower-income EU member states. It uses funds from the sale of EUAs through auctions.

Indirect greenhouse gas emissions resulting from the generation of purchased electricity, heat, or steam consumed by an organization.