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A Corporate Accounting and Reporting Standard

In certain countries the Company also provides postretirement benefits other than pensions to various employees. The cost relating to such plans consists of the present value of the benefits attributed on equal basis to each year of service, and interest cost on the accumulated postretirement benefit obligation, which is a discounted amount. The transition obligation is being recognized through charges to earnings over a twenty-year period beginning in 1993 in the US and in 1995 for all other plans. Stock-based compensation The Company accounts for stock-based compensation using the intrinsic value method in accordance with Dutch GAAP which is also in conformity with US Accounting Principles Board Opinion No | The Greenhouse Gas Protocol A Corporate Accounting and Reporting Standard REVISED EDITION WORLD RESOURCES INSTITUTE GHG Protocol Initiative Team Janet Ranganathan Laurent Corbier World Resources Institute World Business Council for Sustainable Development Pankaj Bhatia Simon Schmitz World Resources Institute World Business Council for Sustainable Development Peter Gage Kjell Oren World Resources Institute World Business Council for Sustainable Development Revision Working Group Brian Dawson Matt Spannagle Mike McMahon Australian Greenhouse Office BP Pierre Boileau Environment Canada Rob Frederick Ford Motor Company Bruno Vanderborght Fraser Thomson Holcim International Aluminum Institute Koichi Kitamura Kansai Electric Power Company Chi Mun Woo Naseem Pankhida KPMG Reid Miner National Council for Air and Stream Improvement Laurent Segalen Jasper Koch Somnath Bhattacharjee Cynthia Cummis Clare Breidenich PricewaterhouseCoopers Shell Global Solutions International B.V. The Energy Research Institute US Environmental Protection Agency UNFCCC Rebecca Eaton World Wildlife Fund Core Advisors Michael Gillenwater Independent Expert Melanie Eddis KPMG Marie Marache PricewaterhouseCoopers Roberto Acosta UNFCCC Vincent Camobreco US Environmental Protection Agency Elizabeth Cook World Resources Institute Table of Contents Introduction Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Chapter 10 Chapter 11 Appendix A The Greenhouse Gas Protocol Initiative Appendix B Accounting for Sequestered Atmospheric Carbon Appendix C Overview of GHG Programs Appendix D Industry Sectors and Scopes Acronyms Glossary References Contributors 2 6 10 16 24 34 40 48 58 62 68 74 86 88 90 92 95 96 103 .