When your group changes during a reporting period, you count emissions for the part of the year you had control.

Count its emissions from the date you gained control.

That date is the one in your financial statements. Use the same date for emissions so the two agree.

Record the acquisition date on the entity in Avarni, in the Registered / acquired at field. The entity then appears only in periods from that date. See Set up your entities and facilities.

Count its emissions up to the date you lost control.

Set Disposed at on the entity. For a site, set the Closed date on the facility.

Nothing is deleted. The entity and its data stay in the periods where they belong.

Ask for the acquired business's data for the period you owned it, not the full year.

If their systems cannot split the year, take the full year and apportion it. Pro-rata by months is acceptable for most sources. Record that you did it.

A business you sold usually stops sending data once the sale completes. Get it before completion.

Your comparative is what you reported last year. An acquisition does not change it.

The result is that your total moves for two reasons at once: your operations changed, and your group changed. Separate them in your commentary, because a reader cannot tell them apart from the number.

If the change is large enough to make the comparison meaningless, restate your base year. See Base year, rebaselining and restatements.

Restate when the change is structural and significant. Do not restate for small acquisitions.

A useful test: would a reader be misled by comparing the two years as they stand? If yes, restate and say so.

Set a threshold, write it into your Basis of Preparation, and apply it consistently.

Sometimes a business you bought has never measured anything.

Estimate for the part-year you owned it, using spend from its ledger or an intensity from a comparable part of your group. Record the method. Replace it with real data next year.

See Estimate what you cannot measure.