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11 June 2024


ASI Chain of Custody certifying entities are required to track CoC Material Inputs to and Outputs from their Certification Scope (as well as non-CoC Material) within a Material Accounting System (Part 8 of the Chain of Custody Standard v2). This is to ensure that the share of CoC Material leaving an Entity’s Certification Scope does not exceed the share entering, avoiding the over-accounting of ASI Bauxite, Alumina, Aluminium, or Eligible Scrap in ASI’s Mass Balance System. 

To assist ASI Members, in addition to the comprehensive Guidance available, the ASI Secretariat has developed a concise reference guide for the calculation of key metrics under CoC, which can be complex to understand for Entities with Certification Scopes that encompass multiple types of CoC Material. It is hoped that this short document will assist Certifying Entities, expressing the functions that are embedded in the Microsoft Excel-based ASI CoC Material Accounting Tool version 3 (March 2023). 

The ASI Secretariat has developed this formulae sheet for the calculation of key metrics under CoC to assist Members to avoid the over-accounting of ASI Bauxite, Alumina, Aluminium or Eligible Scrap in ASI’s Mass Balance System.
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The CoC MAT tool supports CoC Certifying Entities in building their own CoC Material Accounting Systems.
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For questions about the ASI Chain of Custody Standard, CoC Guidance, or Material Accounting Systems, contact ASI Supply Chain Analyst Klaudia Michalska.

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