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Corresponding Adjustment
Also known as: CA, Article 6 corresponding adjustment
TL;DR
The Article 6 accounting mechanism that prevents double counting — when an ITMO transfers to a buyer country, the host country adds the tonnes back to its reported emissions.
Full explainer
Corresponding adjustment — abbreviated CA — is the accounting mechanism Paris Agreement Article 6.2 uses to prevent double counting. When an Indonesian project authorises the transfer of an ITMO to a buyer country (e.g. Singapore, Japan), Indonesia commits to a corresponding adjustment: adding the transferred tonnes back to its own GHG inventory so the same reduction cannot be credited toward both NDCs.
The practical operationalisation is technical and slow: the host country must record the transfer in its national registry, the UNFCCC SDA (Subsidiary Body for Scientific and Technological Advice) ratifies the methodology, and both countries report aligned numbers in their Biennial Transparency Report. Indonesia's KLHK Surat Otorisasi (letter of authorisation) is the gating document on the Indonesian side for any CA-bearing transfer. As of 2025-2026, Indonesia has signed Implementation Agreements with Singapore, Japan, Switzerland, and several others.
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