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Three-Regime Cost Bridge

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Combined annual compliance exposure across IMO (CII corrective plan), EU ETS (EUA surrender) and FuelEU Maritime (€2,400 / VLSFO-eq deficit).

Formula

$$ \text{Cost}_\text{ETS} = C_{\text{CO}_2}^\text{scope} \cdot f_\text{phase} \cdot P_\text{EUA} $$$$ \text{Cost}_\text{FuelEU} = D_\text{VE} \cdot 2{,}400 $$$$ \text{Total} = \text{Cost}_\text{ETS} + \text{Cost}_\text{FuelEU} + \text{Cost}_\text{CII} $$

Symbol legend

SymbolMeaningUnitSource
$C_{\text{CO}_2}^\text{scope}$ETS-covered CO₂ for the yeartEU MRV report
$f_\text{phase}$40/70/100 % phase-in factorfractionDirective 2023/959
$P_\text{EUA}$EUA spot priceEUR / tEEX spot
$D_\text{VE}$FuelEU deficit in VLSFO-equivalent tonnestFuelEU compliance balance
$2,400$FuelEU unit penaltyEUR / t VERegulation 2023/1805
$\text{Cost}_\text{CII}$CII corrective-plan or rating-linked costUSDflag state assessment

Sources

  • EU Directive 2023/959 - ETS extension to maritime.
  • EU Regulation 2023/1805 - FuelEU Maritime.
  • IMO Resolution MEPC.339(76) - CII rating boundaries.