; and (B) the realization of physical risks relating to global climate change; (9) the term carbon dioxide equivalent means the number of metric tons of carbon dioxide emissions with the same global warming potential as one metric ton of another greenhouse gas, as determined under table A–1 of subpart A of part 98 of title 40, Code of Federal Regulations, as in effect on the date of enactment of this subsection; (10) the term commercial development of fossil fuels includes— (A) exploration, extraction, processing, exporting, transporting, and any other significant action with respect to oil, natural gas, coal, or any byproduct thereof; and (B) acquiring a license for any activity described in subparagraph (A); (11) the term direct and indirect greenhouse gas emissions includes, with respect to a covered issuer— (A) all direct greenhouse gas emissions released by the covered issuer; (B) all indirect greenhouse gas emissions with respect to electricity, heat, or steam purchased by the covered issuer; (C) significant indirect emissions, other than the emissions described in subparagraph (B), that occur in the value chain of the covered issuer; and (D) all indirect greenhouse gas emissions that are attributable to assets owned or managed, including assets that are partially owned or managed, by the covered issuer; (12) the term fossil fuel reserves means all producing assets, proved reserves, unproved resources, and any other ownership stake in sources of fossil fuels; (13) the term greenhouse gas — (A) means carbon dioxide, hy­dro­fluo­ro­car­bons, methane, nitrous oxide, perfluorocarbons, sulfur hexafluoride, nitrogen triflouride, and chlorofluorocarbons; and (B) includes any other anthropogenically-emitted gas or particulate that the Administrator of the Environmental Protection Agency determines, after notice and comment, to contribute to climate change; (14) the term greenhouse gas emissions means the emissions of greenhouse gas, expressed in terms of metric tons of carbon dioxide equivalent