8a.Permits to access the resources and emission permits
The treatment of permits, leases and licences to access natural resources has changed in the 2008 SNA as compared to the 1993 SNA. Are 2008 SNA recommendations in this area sufficiently clear for the revised SEEA?
8b. Emission permits
With the increased attention to climate change and different mechanisms being put in place, there is a need to discuss how to record the emission permits in the revised SEEA. The 2008 SNA recommends treating the payments for emission permits as taxes, and once acquired, as assets of the permit holder valued at their market price. A series of questions remained unanswered. They include among others: how should emission tradable permits be recorded in the SNA and SEEA context (where the atmosphere is considered an asset)? How should permits that are issued free or at a lower cost be treated? Should the SEEA include tables on the number of permits issued, surrendered, held, traded?