Table 4.

Occurrence of double-counting or non-counting in each combination of different HWP approaches

Exporting country	Importing country	FL pools in export country		HWP pool in export country		HWP pool in import country		Numbers of carbon counted		Occurrence of double-counting or no-counting
		Gain	Loss	Gain	Loss	Gain	Loss	Gain	Loss	With imbalanced double-counting	With imbalanced non-counting	With balanced transfers but double-counting
IO	IO	X	X					1	1	–	–	–
IO	SC	X	X			X	X	2	2	–	–	–
IO	P (all)	X	X					1	1	–	–	–
IO	AF	X	X				X	1	2	Y	–	–
SC	IO	X	X					1	1	–	–	–
SC	SC	X	X			X	X	2	2	–	–	–
SC	P (all)	X	X					1	1	–	–	–
SC	AF	X	X				X	1	2	Y	–	–
P	IO	X	X	X	X			2	2	–	–	–
P	SC	X	X	X	X	X	X	3	3	–	–	Y
P	P (all)	X	X	X	X			2	2	–	–	–
P	AF	X	X	X	X		X	2	3	Y	–	–
P-SCAD	IO	X	X					1	1	–	–	–
P-SCAD	SC	X	X			X	X	2	2	–	–	–
P-SCAD	P (all)	X	X					1	1	–	–	–
P-SCAD	AF	X	X				X	1	2	Y	–	–
P-Simple	IO	X			X			1	1	–	–	–
P-Simple	SC	X			X	X	X	2	2	–	–	–
P-Simple	P (all)	X			X			1	1	–	–	–
P-Simple	AF	X			X		X	1	2	Y	–	–
AF	IO	X						1	0	–	Y	–
AF	SC	X				X	X	2	1	–	Y	–
AF	P (all)	X						1	0	–	Y	–
AF	AF	X					X	1	1	–	–	–

X carbon gain or loss is accounted, Y double-counting or non-counting exists, IO instantaneous oxidation, SC stock-change, P production approach, P-SCAD stock change approach for HWP of domestic origin, P-Simple simple-decay approach, P (all) production based approaches including P, SCAD and simple-decay, AF atmospheric-flow approach