(4) Where the total discount and expense or the total premium less expense applicable to any particular issue of securities does not exceed $25,000, a company, at the time of issue, may debit the entire amount to account 418 (Amortization of Discount on Long Term Debt), or credit the entire amount to account 408 (Release of Premium on Long Term Debt), as applicable.

73 (1) Where any issue or series of long term debt of a company is redeemed before its maturity date, otherwise than by exchange or conversion into capital stock, the amount of the unamortized debt discount and expense or unamortized premium less expense applicable to the portion of the debt redeemed shall be credited to account 41 (Unamortized Debt Discount and Expense) or debited to account 76 (Unamortized Premium on Long Term Debt), as applicable, and where the amount is not material, concurrently debited to account 418 (Amortization of Discount on Long Term Debt) or credited to account 408 (Release of Premium on Long Term Debt), as a ...[+++]pplicable, in the year of redemption.

Member States shall calculate the cumulated carbon cost of measures/packages/variants over the calculation period by taking the sum of the annual greenhouse gas emissions multiplied by the expected prices per tonne CO equivalent of greenhouse gas emission allowances in every year issued, using as a minimum lower bound initially at least EUR 20 per tonne of CO equivalent until 2025, EUR 35 until 2030 and EUR 50 beyond 2030 in line with current Commission projected ETS carbon price scenarios (measured in real and constant prices EUR 2008, to be adapted to the calculation dates and methodology chosen).

Member States shall calculate the cumulated carbon cost of measures/packages/variants over the calculation period by taking the sum of the annual greenhouse gas emissions multiplied by the expected prices per tonne CO2 equivalent of greenhouse gas emission allowances in every year issued, using as a minimum lower bound initially at least EUR 20 per tonne of CO2 equivalent until 2025, EUR 35 until 2030 and EUR 50 beyond 2030 in line with current Commission projected ETS carbon price scenarios (measured in real and constant prices EUR 2008, to be adapted to the calculation dates and methodology chosen).

MAC recommends that the government invest in the development of new production methods and processes to improve energy efficiency and reduce greenhouse gas emissions, introduce tax credits to increase qualifying research and development to improve emissions intensity and accelerate capital cost allowances to encourage early adoption of new and innovative gas reducing technologies.

24. Considers it essential that the method of allocating allowances should achieve the desired environmental outcome and minimise distortion of competition; regrets that, although the matter is central to the future shape of the emissions trading scheme, the Commission has not asked all the parties concerned, and especially the Member States, to say what might be the best way to allocate emission allowances; believes that the method of allocation of emissions permits must ensure equity, environmental effectiveness, transparency and ...[+++]be guided by the 'polluter pays' principle;