# Corresponding adjustments: what they are

> A corresponding adjustment prevents a tonne from being double counted when it is transferred between countries under Article 6. We explain how it works with an example and what it means for project owners.

Source: https://7g.carbonplatform.asia/en/kb/corresponding-adjustments

A corresponding adjustment is an accounting entry in which the country that transferred a mitigation outcome abroad adds it back to its emissions balance, while the receiving country subtracts it from its own. This ensures that the same tonne of reduction is not counted toward the nationally determined contributions (NDCs) of two countries at once. Adjustments are a key condition for transferring ITMOs under Article 6.2 of the Paris Agreement.

## Why an adjustment is needed

Under the Paris Agreement, every country has its own target (NDC). If a project in country A reduces emissions by 10,000 t CO₂e, that reduction is already reflected in country A's national inventory and helps it meet its contribution. If the same tonne is sold to country B and counted there, then without an adjustment the atmosphere “gets” one tonne while the reports show it twice. This is double claiming, one form of double counting; read more about it in [Leakage, permanence and double counting](https://7g.carbonplatform.asia/en/kb/leakage-permanence).

## How it works: an example

Country A transfers 10,000 t to country B as ITMOs.

| Indicator | Country A | Country B |
|---|---|---|
| Actual emissions | 100,000,000 t | 50,000,000 t |
| Adjustment | +10,000 t | −10,000 t |
| Adjusted balance | 100,010,000 t | 49,990,000 t |

The total for the two countries is unchanged: 150,000,000 t. Only the party that received the tonne counts it.

## Authorization

Adjustments are applied to units that the host country has **authorized**, that is, officially approved for transfer and for use for specific purposes (meeting another country's NDC, international mitigation purposes, other purposes). Without authorization, a unit stays in the national accounts of the country where the project is implemented.

This decision comes at a cost for the country: every tonne transferred makes it harder to meet its own NDC. That is why countries decide what share of units may be released abroad. In Uzbekistan, for example, under PP-110 up to 80% of units may be sold abroad, while at least 20% go toward national commitments (see [Uzbekistan's carbon regulation](https://7g.carbonplatform.asia/en/kb/uzbekistan-carbon-regulation)).

## Units with and without an adjustment

- **With an adjustment.** Suitable for meeting another country's NDC and for purposes where double claiming must be ruled out. These units usually command a higher price.
- **Without an adjustment.** The tonne stays in the host country's accounts. A company that buys such a unit supports the project, but it is more accurate to word its claim as a contribution to climate finance rather than as an offset against its own balance. The rules for credible claims are set out in the VCMI Claims Code of Practice v3.0 (see [retiring units and making claims](https://7g.carbonplatform.asia/en/kb/retiring-carbon-units)).

## What matters for project owners

1. Find out early whether the buyer market you are targeting requires authorization.
2. Plan for the approval procedure by the country's authorized body.
3. Ensure traceability: each unit must be unambiguously linked to its project, period and registry, and the data must be immutable.
4. Specify in the contract who is liable if the adjustment is not made.

## How it works in the platform

- The platform does not make adjustments and does not maintain national registries: these are government functions. The Market and MRV contours are marked “Soon”: they are under development.
- In the GHG contour, you can already see where every figure comes from: supporting documents are attached to records, each record shows the methodology applied, and the change history for a facility's year shows who changed what and when ([Data entry](https://7g.carbonplatform.asia/data-entry)).
- Links to the official Article 6 documents are collected in the [regulatory map](https://7g.carbonplatform.asia/en/kb/documents).

## Frequently asked questions

### Who makes the corresponding adjustment, the project or the government?

The government. The adjustment is reflected in the country's national reporting under the Paris Agreement. All the project owner can do is obtain authorization and confirm the data.

### Is an adjustment mandatory in the voluntary market?

Not always. It depends on the program, the type of claim the buyer makes and the requirements of integrity initiatives. Units without an adjustment continue to be traded in the voluntary market.

### Can an authorization be revoked?

The procedure for changing an authorization is set by national rules and the rules of the mechanism. Check it in the host country's official documents.