> For the complete documentation index, see [llms.txt](https://www.bilancarbone-conformite.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://www.bilancarbone-conformite.com/compliance-framework/compliance-referentials/chapitre-a-cadre-technique-et-methodologique/critere-a.5-utilisation-des-ratios-monetaires.md).

# Criterion A.5 - Use of monetary ratios

The Bilan Carbone® method promotes the use of physical activity data. However, the use of monetary ratios is accepted to address gaps in standard emission factors (EFs) associated with certain purchases or services (intellectual services, technical maintenance, semi-finished components, etc.) or to estimate items for which data are more complex to obtain and which follow multiple economic logics (for example: GHG estimation of savings, investments, etc.).

#### Basic principle of using monetary ratios

Any candidate tool seeking recognition as compliant with the Bilan Carbone® method must always prioritise physical data and use monetary ratios only to address a lack of data.

#### Guidance on the use of monetary ratios

In order to support reasonable use of monetary ratios, it is important that the tool incorporates educational elements facilitating an understanding of the risks associated with their use. It is necessary to clearly explain the difference between specific and non-specific monetary ratios.

In this way, the limitations associated with the use of monetary ratios can be understood by users, such as the precision limitation related to price variations within the same sector, or the impossibility of quantifying reduction actions through an emission calculation based on monetary ratios.

#### Criterion

<table data-header-hidden><thead><tr><th width="132"></th><th></th></tr></thead><tbody><tr><td><mark style="color:red;"><strong>Mandatory</strong></mark></td><td><strong>Criterion A.5 - Use of Monetary Ratios</strong></td></tr><tr><td><strong>Question</strong></td><td>Does the candidate tool systematically prioritise the use of physical data over monetary data, and does it provide for the use of monetary ratios only as a last resort?</td></tr><tr><td><strong>Answer</strong></td><td><ul><li><p><mark style="color:green;"><strong>Yes, the tool properly respects the technical principle and ensures the associated guidance:</strong></mark></p><ul><li><mark style="color:green;"><strong>the issues related to the use of monetary rather than physical data are explained in the tool's resources — the tool incorporates safeguards reminding users of the data to prioritise during data collection/entry</strong></mark></li><li><mark style="color:green;"><strong>the tool allows the user to justify the use of certain types of data (monetary, statistical, simulated, extrapolated, conjunctural)</strong></mark></li><li><mark style="color:green;"><strong>the tool incorporates an indicator showing the share of emissions calculated using monetary ratios (specific and non-specific), as a percentage (recommended Bilan Carbone® alert threshold: 20%)</strong></mark></li></ul></li><li><p><mark style="color:green;"><strong>Yes, the tool properly respects the technical principle and ensures the associated guidance:</strong></mark></p><ul><li><mark style="color:green;"><strong>the issues related to the use of monetary rather than physical data are explained in the tool's resources</strong></mark></li><li><mark style="color:green;"><strong>the tool incorporates safeguards reminding users of the data to prioritise during data collection/entry</strong></mark></li></ul></li><li><mark style="color:red;"><strong>No, the tool provides neither guidance nor safeguards aimed at limiting the use of the monetary approach or at promoting the physical approach</strong></mark></li></ul></td></tr><tr><td><strong>Implementation guidance</strong></td><td><p>Look for the presence of awareness-raising elements on the difference between the physical approach and the monetary approach.<br><br>Look for the presence of awareness-raising elements enabling an understanding of the principles of specific and non-specific monetary ratios.<br><br>Check whether the option is provided to enter monetary inputs for significant items, stages or flows.</p><p>For candidate tools intended for "organisation"-level assessments, check the role given to reading an Accounting Entry File (FEC). The following uses of FEC reading are considered acceptable:</p><ul><li>To determine the amount spent on routine supplies, intellectual services, etc.</li><li>To identify potential gaps in the physical data entered (i.e. "this line of expenditure does not appear to have been specified during physical data entry")</li></ul><p>Check whether:</p><ul><li>the tool incorporates safeguards when using monetary ratios (specific and non-specific)</li><li>the tool enables tracking of the share of emissions calculated using specific and non-specific monetary ratios</li><li>the tool allows justification elements to be entered when using monetary ratios</li></ul></td></tr><tr><td></td><td></td></tr></tbody></table>


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