Glossary · Attribution Factor
Attribution Factor
The share of the total annual emissions of a borrower or investee that is allocated to the reporting financial institution, based on the outstanding amount and the total value of the company.
In practice
As a loan amortises, the bank's share of the asset falls with the balance. A fully repaid facility drops out of the portfolio entirely, which is why the factor is recalculated at each reporting date rather than fixed at origination.
Where it shows upMotor vehicle loans
Put the term to work on a real portfolio.
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