Banking: If for a specific reporting period, the ship has positive compliance balance, i.e. if the calculated GHG intensity for the energy used onboard is higher than the required, the company may bank this compliance surplus to the following reporting period in the FuelEU database. Banking can take place in one, two or more successive years.
Banked compliance surplus does not expire, it gets carried with the ship.

Borrowing: If, for a specific reporting period, a ship has a compliance deficit (i.e. if the calculated GHG intensity for the energy used onboard is higher than the required), the company is allowed to borrow an advance compliance surplus of the corresponding amount from the subsequent future reporting period. This advance compliance surplus, borrowed from the next reporting period, must be of an exact amount corresponding to the compliance deficit calculated. In the accounts, borrowing is handled as follows: The deficit of the reporting period is balanced by means of the advance compliance surplus stemming from the subsequent reporting period, while the borrowed surplus plus a surcharge of 10% will be subtracted from the same ship’s compliance balance of the subsequent reporting period