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A review of a report's conformity with the Social Value Principles, carried out by an independent assessor who did not write it.

The share of observed change that comes from actors and factors other than the activity being analysed.

The share of change that would have happened anyway, without the activity.

Change created in one place taking the place of change elsewhere.

The weakening of an outcome over time; the share subtracted for each year after the first.

An approximate equivalent used to place a monetary value on a change that has no market price.