(0)

‘activity data’ means the amount of fuels or materials consumed or produced by a process relevant for the calculation-based methodology, expressed in terajoules, mass in tonnes or (for gases) volume in normal cubic metres, as appropriate;

(1)

‘activity level’ means the quantity of goods produced (expressed in MWh for electricity, or in tonnes for other goods) within the boundaries of a production process;

(2)

‘reporting period’ means a period that the operator of an installation has chosen to use as reference for the determination of embedded emissions;

(3)

‘source stream’ means any of the following:

(4)

‘emission source’ means a separately identifiable part of an installation or a process within an installation, from which relevant greenhouse gases are emitted;

(5)

‘uncertainty’ means a parameter, associated with the result of the determination of a quantity, that characterises the dispersion of the values that could reasonably be attributed to the particular quantity, including the effects of systematic as well as of random factors, expressed in per cent, and describes a confidence interval around the mean value comprising 95 % of inferred values taking into account any asymmetry of the distribution of values;

(6)

‘calculation factors’ means net calorific value, emission factor, preliminary emission factor, oxidation factor, conversion factor, carbon content or biomass fraction;

(7)

‘combustion emissions’ means greenhouse gas emissions occurring during the exothermic reaction of a fuel with oxygen;

(8)

‘emission factor’ means the average emission rate of a greenhouse gas relative to the activity data of a source stream assuming complete oxidation for combustion and complete conversion for all other chemical reactions;

(9)

‘oxidation factor’ means the ratio of carbon oxidised to CO2 as a consequence ofcombustion to the total carbon contained in the fuel, expressed as a fraction, considering carbon monoxide (CO) emitted to the atmosphere as the molar equivalent amount of CO2;

(10)

‘conversion factor’ means the ratio of carbon emitted as CO2 to the total carbon contained in the source stream before the emitting process takes place, expressed as a fraction, considering CO emitted to the atmosphere as the molar equivalent amount of CO2;

(11)

‘accuracy’ means the closeness of the agreement between the result of a measurement and the true value of the particular quantity or a reference value determined empirically using internationally accepted and traceable calibration materials and standard methods, taking into account both random and systematic factors;

(12)

‘calibration’ means the set of operations, which establishes, under specified conditions, the relations between values indicated by a measuring instrument or measuring system, or values represented by a material measure or a reference material and the corresponding values of a quantity realised by a reference standard;

(13)

‘conservative’ means that a set of assumptions is defined in order to ensure that no under-estimation of reported emissions or over-estimation of production of heat, electricity or goods occurs;

(14)

‘biomass’ means the biodegradable fraction of products, waste and residues from biological origin from agriculture, including vegetal and animal substances, from forestry and related industries, including fisheries and aquaculture, as well as the biodegradable fraction of waste, including industrial and municipal waste of biological origin;

(15)

‘waste’ means any substance or object which the holder discards or intends or is required to discard, excluding substances that have been intentionally modified or contaminated in order to meet this definition;

(16)

‘residue’ means a substance that is not the end product(s) that a production process directly seeks to produce; it is not a primary aim of the production process and the process has not been deliberately modified to produce it;

(17)

‘agricultural, aquaculture, fisheries and forestry residues’ means residues that are directly generated by agriculture, aquaculture, fisheries and forestry and that do not include residues from related industries or processing;

(18)

‘legal metrological control’ means the control by a public authority or regulator of the measurement tasks intended for the field of application of a measuring instrument, for reasons of public interest, public health, public safety, public order, protection of the environment, the levying of taxes and duties, the protection of consumers and fair trading;

(19)

‘data flow activities’ mean activities related to the acquisition, processing and handling of data that are needed to draft an emissions report from primary source data;

(20)

‘measurement system’ means a complete set of measuring instruments and other equipment, such as sampling and data processing equipment, used to determine variables such as the activity data, the carbon content, the calorific value or the emission factor of the greenhouse gas emissions;

(21)

‘net calorific value’ (NCV) means the specific amount of energy released as heat when a fuel or material undergoes complete combustion with oxygen under standard conditions, less the heat of vaporisation of any water formed;

(22)

‘process emissions’ means greenhouse gas emissions other than combustion emissions occurring as a result of intentional and unintentional reactions between substances or their transformation, for a primary purpose other than the generation of heat, including from the following processes:

(23)

‘batch’ means an amount of fuel or material representatively sampled and characterised, and transferred as one shipment or continuously over a specific period of time;

(24)

‘mixed fuel’ means a fuel which contains both biomass and fossil carbon;

(25)

‘mixed material’ means a material which contains both biomass and fossil carbon;

(26)

‘preliminary emission factor’ means the assumed total emission factor of a fuel or material based on the carbon content of its biomass fraction and its fossil fraction before multiplying it by the fossil fraction to produce the emission factor;

(27)

‘fossil fraction’ means the ratio of fossil and inorganic carbon to the total carbon content of a fuel or material, expressed as a fraction;

(28)

‘biomass fraction’ means the ratio of carbon stemming from biomass to the total carbon content of a fuel or material, expressed as a fraction;

(29)

‘continuous emission measurement’ means a set of operations having the objective of determining the value of a quantity by means of periodic measurements, applying either measurements in the stack or extractive procedures with a measuring instrument located close to the stack, whilst excluding measurement methodologies based on the collection of individual samples from the stack;

(30)

‘inherent CO2’ means CO2 which is part of a source stream;

(31)

‘fossil carbon’ means inorganic and organic carbon that is not biomass;

(32)

‘measurement point’ means the emission source for which continuous emission measurement systems (CEMS) are used for emission measurement, or the cross-section of a pipeline system for which the CO2 flow is determined using continuous measurement systems;

(33)

‘fugitive emissions’ means irregular or unintended emissions from sources that are not localised, or too diverse or too small to be monitored individually;

(34)

‘standard conditions’ means temperature of 273,15 K and pressure conditions of 101 325 Pa defining normal cubic metres (Nm3);

(35)

‘proxy data’ means annual values which are empirically substantiated or derived from accepted sources and which an operator uses to substitute a data set for the purpose of ensuring complete reporting when it is not possible to generate all the required data or factors in the applicable monitoring methodology;

(36)

‘measurable heat’ means a net heat flow transported through identifiable pipelines or ducts using a heat transfer medium, such as, in particular, steam, hot air, water, oil, liquid metals and salts, for which a heat meter is or could be installed;

(37)

‘heat meter’ means a thermal energy meter or any other device to measure and record the amount of thermal energy produced based upon flow volumes and temperatures;

(38)

‘non-measurable heat’ means all heat other than measurable heat;

(39)

‘waste gas’ means a gas containing incompletely oxidised carbon in a gaseous state under standard conditions which is a result of any of the processes listed in point (22);

(40)

‘production process’ means the chemical or physical processes carried out in parts of an installation to produce goods under an aggregated goods category defined in Table 1 of Section 2 of this Annex, and its specified system boundaries regarding inputs, outputs and corresponding emissions;

(41)

‘production route’ means a specific technology used in a production process to produce goods under an aggregated goods category;

(42)

‘data set’ means one type of data, either at installation level or production process level as relevant in the circumstances, as any of the following:

(43)

‘minimum requirements’ means monitoring methods using the minimum efforts allowed for determining data in order to result in emission data acceptable for the purpose of Regulation (EU) 2023/956;

(44)

‘recommended improvements’ means monitoring methods which are proven means to ensure that data are more accurate or less prone to mistakes than by mere application of minimum requirements, and which may be chosen on a voluntary basis;

(45)

‘misstatement’ means an omission, misrepresentation or error in the operator’s reported data, not considering the uncertainty permissible for measurements and laboratory analyses;

(46)

‘material misstatement’ means a misstatement that, in the opinion of the verifier, individually or when aggregated with other misstatements, exceeds the materiality level or could affect the treatment of the operator’s report by the competent authority;

(47)

‘reasonable assurance’ means a high but not absolute level of assurance, expressed positively in the verification opinion, as to whether the operator’s report subject to verification is free from material misstatement;

(48)

‘eligible monitoring, reporting and verification system’ means the monitoring, reporting and verification systems where the installation is established for the purpose of a carbon pricing scheme, or compulsory emission monitoring schemes, or an emission monitoring scheme at the installation which can include verification by an accredited verifier, in accordance with Article 4(2) of this Regulation.

—

All processes directly or indirectly linked to the production processes, such as raw material preparation, mixing, drying, and calcining, and flue gas cleaning.

—

CO2 emissions from the combustion of fuels as well as from raw materials, where relevant.

—

Calcination of limestone and other carbonates in the raw materials, conventional fossil kiln fuels, alternative fossil-based kiln fuels and raw materials, biomass kiln fuels (such as waste-derived fuels), non-kiln fuels, non-carbonate carbon content of limestone and shales, or alternative raw materials such as fly ash used in the raw meal in the kiln and raw materials used for flue gas scrubbing.

—

The additional provisions of Section B.9.2 of Annex III shall apply.

—

All CO2 emissions from fuel combustion, where relevant for drying of materials.

—

Cement clinker;

—

Calcined clay, if used in the process.

—

All CO2 emissions from fuel combustion directly or indirectly linked to the process.

—

Process emissions from carbonates in raw materials, if applicable, and flue gas cleaning.

—

All processes directly or indirectly linked to hydrogen production, and flue gas cleaning.

—

All fuels used in the hydrogen production process irrespective of their energetic or non-energetic use, and fuels used for other combustion processes including for the purpose of producing hot water or steam.

—

All emissions from fuel use directly or indirectly linked to the hydrogen production process and from flue gas cleaning.

are either the direct or indirect emissions attributed to hydrogen produced over the reporting period, expressed in tonnes of CO2;

Em total

are either the direct or indirect emissions of the whole production process over the reporting period, expressed in tonnes of CO2;

is the mass of oxygen sold or used in the installation over the reporting period, expressed in tonnes;

is the mass of oxygen produced over the reporting period, expressed in tonnes;

is the mass of hydrogen produced over the reporting period, expressed in tonnes;

is the molar mass of O2 (31,998 kg/kmol); and

is the molar mass of H2 (2,016 kg/kmol).

—

All emissions from fuel use directly or indirectly linked to the hydrogen production process and from flue gas cleaning.

are either the direct or indirect emissions attributed to hydrogen sold or used as precursor over the reporting period, expressed in tonnes of CO2;

Em total

are either the direct or indirect emissions of the production process over the reporting period, expressed in tonnes of CO2;

is the mass of hydrogen sold or used as precursor over the reporting period, expressed in tonnes;

is the mass of hydrogen produced over the reporting period, expressed in tonnes;

is the mass of chlorine produced over the reporting period, expressed in tonnes;

m NaOH,prod

is the mass of sodium hydroxide (caustic soda) produced over the reporting period, expressed in tonnes, calculated as 100 % NaOH;

is the mass of sodium chlorate produced over the reporting period, expressed in tonnes, calculated as 100 % NaClO3;

is the molar mass of H2 (2,016 kg/kmol);

is the molar mass of Cl2 (70,902 kg/kmol);

M NaOH

is the molar mass of NaOH (39,997 kg/kmol); and

is the molar mass of NaClO3 (106,438 kg/kmol).

—

All fuels directly or indirectly linked to ammonia production, and materials used for flue gas cleaning.

—

All fuels shall be monitored, irrespective of whether used as energetic or non-energetic input.

—

Where biogas is used, the provisions of Section B.3.3 of Annex III shall be applied.

—

Where hydrogen from other production routes is added to the process, it shall be treated as a precursor with its own embedded emissions.

—

All fuels directly or indirectly linked to ammonia production, and materials used for flue gas cleaning.

—

Each fuel input shall be monitored as one fuel stream, irrespective of whether it is used as energetic or non-energetic input.

—

Where hydrogen from other production routes is added to the process, it shall be treated as a precursor with its own embedded emissions.

—

CO2 from all fuels directly or indirectly linked to nitric acid production, and materials used for flue gas cleaning;

—

N2O emissions from all sources emitting N2O from the production process, including unabated and abated emissions. Any N2O emissions from the combustion of fuels are excluded from monitoring.

—

CO2 from all fuels directly or indirectly linked to urea production, and materials used for flue gas cleaning.

—

Where CO2 is received from another installation as process input, the CO2 received and not bound in urea shall be considered an emission, if not already counted as emission of the installation where the CO2 was produced, under an eligible monitoring, reporting and verification system.

—

content of N as ammonium (NH4 +);

—

content of N as nitrate (NO3 –);

—

content of N as Urea;

—

content of N in other (organic) forms.

—

CO2 from all fuels directly or indirectly linked to fertiliser production, such as fuels used in driers and for heating input materials, and materials used for flue gas cleaning.

—

ammonia (as 100 % ammonia), if used in the process;

—

nitric acid (as 100 % nitric acid), if used in the process;

—

urea, if used in the process;

—

mixed fertilisers (in particular salts containing ammonium or nitrate), if used in the process.

—

CO2 from process materials such as limestone and other carbonates or carbonatic ores;

—

CO2 from all fuels including coke, waste gases such as coke oven gas, blast furnace gas or converter gas; directly or indirectly linked to the production process, and materials used for flue gas cleaning.

—

CO2 emissions caused by fuel inputs, irrespective of whether they are used for energetic or non-energetic use;

—

CO2 emissions from process inputs such as limestone and from flue gas cleaning;

—

CO2 emissions from the consumption of electrodes or electrode pastes;

—

Carbon remaining in the product or in slags or wastes is taken into account by using a mass balance method in accordance with Section B.3.2 of Annex III.

—

CO2 from fuels and reducing agents such as coke, coke dust, coal, fuel oils, plastic wastes, natural gas, wood wastes, charcoal, as well as from waste gases such as coke oven gas, blast furnace gas or converter gas.

—

Where biomass is used, the provisions of Section B.3.3 of Annex III shall be taken into account.

—

CO2 from process materials such as limestone, magnesite, and other carbonates, carbonatic ores; materials for flue gas cleaning.

—

Carbon remaining in the product or in slags or wastes is taken into account by using a mass balance method in accordance with Section B.3.2 of Annex III.

—

sintered ore;

—

pig iron or direct reduced iron (DRI) from other installations or production processes, if used in the process;

—

FeMn, FeCr, FeNi if used in the process;

—

hydrogen if used in the process.

—

CO2 from fuels and reducing agents such as coke, coke dust, coal, fuel oils, plastic wastes, natural gas, wood wastes, charcoal, waste gases from the process or converter gas, etc.

—

Where biomass is used, the provisions of Section B.3.3 of Annex III shall be taken into account.

—

CO2 from process materials such as limestone, magnesite, and other carbonates, carbonatic ores; materials for flue gas cleaning.

—

Carbon remaining in the product or in slags or wastes is taken into account by using a mass balance method in accordance with Section B.3.2 of Annex III.

—

sintered ore;

—

pig iron or DRI from other installations or production processes, if used in the process;

—

FeMn, FeCr, FeNi if used in the process;

—

hydrogen if used in the process.

—

CO2 from fuels and reducing agents such as natural gas, fuel oils, waste gases from the process or converter gas, etc.;

—

Where biogas or other forms of biomass are used, the provisions of Section B.3.3 of Annex III shall be taken into account;

—

CO2 from process materials such as limestone, magnesite, and other carbonates, carbonatic ores; materials for flue gas cleaning;

—

Carbon remaining in the product or in slags or wastes is taken into account by using a mass balance method in accordance with Section B.3.2 of Annex III.

—

sintered ore, if used in the process;

—

hydrogen, if used in the process;

—

pig iron or DRI from other installations or production processes, if used in the process;

—

FeMn, FeCr, FeNi if used in the process.

—

If the process starts from hot metal (liquid pig iron), the system boundaries shall include the basic oxygen converter, vacuum degassing, secondary metallurgy, argon oxygen decarburisation/vacuum oxygen decarburisation, continuous casting or ingot casting, where relevant hot-rolling or forging, and all necessary auxiliary activities such as transfers, re-heating and flue gas cleaning;

—

If the process uses an electric arc furnace, the system boundaries shall include all relevant activities and units such as the electric arc furnace itself, secondary metallurgy, vacuum degassing, argon oxygen decarburisation/vacuum oxygen decarburisation, continuous casting or ingot casting, where relevant hot-rolling or forging, and all necessary auxiliary activities such as transfers, heating of raw materials and equipment, re-heating and flue gas cleaning;

—

Only primary hot-rolling and rough shaping by forging to obtain the semi-finished products under CN codes 7207, 7218 and 7224 are included in this aggregated goods category. All other rolling and forging processes are included in the aggregated goods category ‘iron or steel products’.

—

CO2 from fuels such as coal, natural gas, fuel oils, waste gases such as blast furnace gas, coke oven gas or converter gas, etc.

—

CO2 from process materials such as limestone, magnesite, and other carbonates, carbonatic ores; materials for flue gas cleaning.

—

Carbon entering the process in scrap, alloys, graphite, etc. and carbon remaining in the product or in slags or wastes is taken into account by using a mass balance method in accordance with Section B.3.2 of Annex III.

—

pig iron, DRI, if used in the process;

—

FeMn, FeCr, FeNi if used in the process;

—

crude steel from other installations or production processes if used in the process.

—

CO2 from fuels such as coal, natural gas, fuel oils, as well as from waste gases such as blast furnace gas, coke oven gas or converter gas.

—

CO2 from the consumption of electrodes and electrode pastes.

—

CO2 from process materials such as limestone, magnesite, and other carbonates, carbonatic ores; materials for flue gas cleaning.

—

Carbon entering the process, e.g. in the form of scrap, alloys and graphite, and carbon remaining in the product or in slags or wastes is taken into account by using a mass balance method in accordance with Section B.3.2 of Annex III.

—

pig iron, DRI, if used in the process;

—

FeMn, FeCr, FeNi if used in the process;

—

crude steel from other installations or production processes if used in the process.

—

System boundaries cover as one process all steps of an integrated steel plant from production of pig iron or DRI, crude steel, semi-finished products as well as final steel products under the CN codes listed in Section 2 of this Annex.

—

System boundaries cover the production of crude steel, semi-finished products and final steel products under the CN codes listed in Section 2 of this Annex.

—

System boundaries cover the production of final steel products under the CN codes listed in Section 2 of this Annex starting from crude steel, semi-finished products or from other final steel products under the CN codes listed in Section 2 which are either received from other installations or produced within the same installation but under a separate production process.

—

All production steps for producing goods covered by the CN codes given in Section 2 of this Annex for the aggregated goods category ‘iron or steel products’, which are not already covered by separate production processes for pig iron, DRI or crude steel, as required by Sections 3.11 to 3.15 of this Annex and as applied at the installation.

—

All production steps applied at the installation, starting from crude steel, including, but not limited to: re-heating, re-melting, casting, hot rolling, cold rolling, forging, pickling, annealing, plating, coating, galvanising, wire drawing, cutting, welding, finishing.

—

All CO2 emissions from combustion of fuels and process emissions from flue gas treatment, related to production steps applied at the installation, including, but not limited to: re-heating, re-melting, casting, hot rolling, cold rolling, forging, pickling, annealing, plating, coating, galvanising, wire drawing, cutting, welding and finishing of iron or steel products.

—

crude steel, if used in the process;

—

pig iron, DRI, if used in the process;

—

FeMn, FeCr, FeNi, if used in the process;

—

iron or steel products, if used in the process.

—

CO2 emissions from the consumption of electrodes or electrode pastes.

—

CO2 emissions from any fuels used (e.g. for drying and pre-heating of raw materials, heating of electrolysis cells, heating required for casting).

—

CO2 emissions from any flue gas treatment, from soda ash or limestone if relevant.

—

Perfluorocarbon emissions caused by anode effects monitored in accordance with Section B.7 of Annex III.

—

CO2 emissions from any fuels used for drying and pre-heating of raw materials, used in melting furnaces, in pre-treatment of scrap such as de-coating and de-oiling, and combustion of the related residues, and fuels required for casting of ingots, billets or slabs;

—

CO2 emissions from any fuels used in associated activities such as treatment of skimmings and slag recovery;

—

CO2 emissions from any flue gas treatment, from soda ash or limestone if relevant.

—

Unwrought aluminium from other sources, if used in the process.

—

System boundaries cover as one process all steps of an integrated aluminium plant from production of unwrought aluminium to semi-finished products as well as aluminium products under the CN codes listed in Section 2 of this Annex.

—

System boundaries cover the production of aluminium products under the CN codes listed in Section 2 of this Annex starting from semi-finished products or from other aluminium products under the CN codes listed in Section 2 which are either received from other installations or produced within the same installation but under a separate production process.

—

All production steps for producing goods covered by the CN codes given in Section 2 of this Annex for the aggregated goods category ‘aluminium products’, which are not already covered by separate production processes for unwrought aluminium, as required by Section 3.17 of this Annex and as applied at the installation.

—

All production steps applied at the installation, starting from unwrought aluminium, including, but not limited to: re-heating, re-melting, casting, rolling, extruding, forging, coating, galvanising, wire drawing, cutting, welding, finishing.

—

All CO2 emissions from fuel consumption in processes forming aluminium products, and flue gas cleaning.

—

unwrought aluminium, if used in the production process (treat primary and secondary aluminium separately, if data is known);

—

aluminium products, if used in the production process.

—

Any combustion emissions and process emissions from flue gas treatment.

1.

2.

3.

The embedded emissions of goods shall be calculated as average of the reporting period chosen.

4.

5.

All parameters used to calculate the emissions shall be rounded to include all significant digits for the purpose of calculating and reporting emissions.

Specific direct and indirect embedded emissions shall be expressed in tonnes of CO2e per tonne of goods, rounded to include all significant digits, with a maximum of 5 digits after the comma.

1.

Completeness: The monitoring methodology shall cover all parameters necessary to determine the embedded emissions of the goods listed in Annex I to Regulation (EU) 2023/956 in accordance with the methods and formulae contained in this Annex.

2.

Consistency and comparability: Monitoring and reporting shall be consistent and comparable over time. To that end, the selected methods shall be laid down in a written monitoring methodology documentation so that the methods are used consistently. The methodology shall be changed only if objectively justified. Relevant reasons include:

3.

Transparency: Monitoring data shall be obtained, recorded, compiled, analysed and documented, including assumptions, references, activity data, emission factors, calculation factors, data on embedded emissions of purchased precursors, measurable heat and electricity, default values of embedded emissions, information on a carbon price due, and any other data relevant for the purpose of this Annex, in a transparent manner that enables the reproduction of the determination of emissions data including by independent third parties, such as accredited verifiers. Documentation shall include a record of all changes of methodology.

Complete and transparent records shall be kept at the installation of all data relevant for determining embedded emissions of the goods produced, including necessary supporting documents, for at least 4 years after the reporting period. Those records may be disclosed to a reporting declarant.

4.

Accuracy: The chosen monitoring methodology shall ensure that emission determination is neither systematically nor knowingly inaccurate. Any source of inaccuracies shall be identififed and reduced as far as possible. Due diligence shall be exercised to ensure that the calculation and measurement of emissions exhibit the highest achievable accuracy.

Where data gaps have occurred or are expected to be unavoidable, substitute data shall consist of conservative estimates. Further cases where emissions data shall be based on conservative estimates include:

5.

Integrity of methodology: The chosen monitoring methodology shall enable reasonable assurance of the integrity of emission data to be reported. Emissions shall be determined using the appropriate monitoring methodologies set out in this Annex. Reported emission data shall be free from material misstatement, avoid bias in the selection and presentation of information, and provide a credible and balanced account of the embedded emissions of installation’s produced goods.

6.

Optional measures to increase the quality of the data to be reported may be applied, in particular the data flow and control activities in line with Section H of this Annex.

7.

Cost-effectiveness: In selecting a monitoring methodology, the improvements from greater accuracy shall be balanced against additional costs. Monitoring and reporting of emissions shall aim for the highest achievable accuracy, unless that is technically not feasible or incurs unreasonable costs.

8.

Continuous improvement: It shall be regularly checked if monitoring methodologies can be improved. If verification of emissions data is performed, any recommendations for improvements included in the verification reports shall be considered for implementation within a reasonable timeframe, unless the improvement would incur unreasonable costs or would be technically not feasible.

1.

2.

3.

4.

5.

6.

7.

8.

Costs for determining a specific data set is considered unreasonable where the operator's cost estimation exceeds the benefit of a specific determination methodology. To that end, the benefit shall be calculated by multiplying an improvement factor with a reference price of EUR 20 per tonne of CO2e and costs shall include an appropriate depreciation period based on the economic lifetime of the equipment, where applicable.

The improvement factor shall be:

Measures relating to the improvement of an installation’s monitoring methodology shall not be deemed to incur unreasonable costs up to an accumulated amount of EUR 2 000 per year.

(a)

A single production process shall be defined for each of the aggregated goods categories defined in Section 2 of Annex II that are relevant at the installation.

(b)

By way of derogation from point (a), separate production processes shall be defined for each production route where different production routes in accordance with Section 3 of Annex II for the same aggregated goods category are applied in the same installation, or where the operator selects voluntarily different goods or groups of goods for separate monitoring. A more disaggregated definition of production processes may also be used where it is in accordance with an eligible monitoring, reporting and verification system applicable at the installation.

(c)

By way of derogation from point (a), where at least a part of the precursors relevant for complex goods are produced in the same installation as the complex goods, and where the respective precursors are not transferred out of the installation for sale or use in other installations, the production of precursors and complex goods may be covered by a joint production process. Separate calculation of embedded emissions of the precursors shall be omitted in that case.

(d)

The following sectoral derogations from point (a) may be applied:

(e)

Where a part of the installation serves the production of goods not listed in Annex I to Regulation (EU) 2023/956, it is a recommended improvement to monitor that part as one additional production process for the purpose of corroborating the completeness of the installation’s total emissions data.

1.

As a minimum, all relevant greenhouse gas emissions emission sources and source streams associated directly or indirectly with the production of goods listed in Section 2 of Annex II shall be covered.

2.

It is a recommended improvement to cover all emission sources and source streams of the total installation, in order to perform plausibility checks and to control the energy and emissions efficiency of the installation as a whole.

3.

All emissions from regular operations shall be included, as well as from abnormal events, including start-up, shut-down and emergency situations, over the reporting period.

4.

Emissions from mobile machinery for transportation purposes shall be excluded.

1.

The calculation-based methodology, which consists in determining emissions from source streams on the basis of activity data obtained by means of measurement systems and additional parameters from laboratory analyses or standard values. The calculation-based methodology may be implemented according to the standard method or the mass balance method.

2.

The measurement-based methodology, which consists in determining emissions from emission sources by means of continuous measurement of the concentration of the relevant greenhouse gas in the flue gas and of the flue gas flow.

(a)

for which source stream the calculation-based standard method or the mass balance method is used, including the detailed description of the determination of each relevant parameter provided in Section B.3.4 of this Annex;

(b)

for which emission source a measurement-based methodology is used, including the description of all relevant elements provided in Section B.6 of this Annex;

(c)

by means of a suitable diagram and process description of the installation, evidence that there is neither double counting nor data gaps in the emissions of the installation.

EmInst

are the (direct) emissions of the installation expressed in tonnes CO2e;

Emcalc,i

are the emissions from source stream i determined using a calculation-based methodology expressed in tonnes CO2e;

Emmeas,j

are the emissions from emission source j determined using a measurement-based methodology expressed in tonnes CO2e; and

Emother,k

Emissions determined by another method, index k expressed in tonnes CO2e.

Emi

are the emissions [t CO2] caused by fuel i;

EFi

is the emission factor [t CO2/TJ] of fuel i;

ADi

is the activity data [TJ] of fuel i, calculated as:

FQi

is the fuel quantity consumed [t or m3] of fuel i;

NCVi

is the net calorific value (lower heating value) [TJ/t or TJ/m3] of fuel i;

OFi

is the oxidation factor (dimensionless) of fuel i, calculated as:

Cash

is the carbon contained in ash and flue gas cleaning dust; and

Ctotal

is the total carbon contained in the fuel combusted.

(a)

the activity data is expressed as fuel quantity (i.e. in t or m3);

(b)

the EF is expressed in t CO2/t fuel or t CO2/m3 fuel, as applicable; and

(c)

the NCV may be omitted from the calculation. However, it is a recommended improvement to report NCV for allowing consistency checking and monitoring of the energy efficiency of the whole production process.

f

is the ratio of the molar masses of CO2 and C: f = 3,664 t CO2/t C.

EFpre,i

is the preliminary emission factor of fuel i (i.e. emission factor assuming the total fuel is fossil); and

BFi

is the biomass fraction (dimensionless) of fuel i.

ADj

is the activity data [t of material] of material j;

EFj

is the emission factor [t CO2/t] of material j; and

CFj

is the conversion factor (dimension-less) of material j.

1.

to determine a total preliminary emission factor for the mixed material by analysing the total carbon content (CCj ), and using a conversion factor and, where applicable a biomass fraction and net calorific value related to that total carbon content; or

2.

to determine the organic and inorganic contents separately and treat them as two separate source streams.

—

Method A (Input-based): The emission factor, conversion factor and activity data shall be related to the amount of material input into the process. The standard emission factors of pure carbonates as provided in Table 3 in Annex VIII shall be used, taking into account the composition of the material as determined in line with Section B.5 of this Annex.

—

Method B (Output-based): The emission factor, conversion factor and activity data shall be related to the amount of output from the process. The standard emission factors of metal oxides after decarbonatisation as provided in Table 4 in Annex VIII shall be used, taking into account the composition of the relevant material as determined in line with Section B.5 of this Annex.

ADk

is the activity data [t] of material k; for outputs, ADk is negative;

f

is the ratio of the molar masses of CO2 and C: f = 3,664 t CO2/t C; and

CCk

is the carbon content of material k (dimensionless and positive).

CCpre,k

is the preliminary carbon content of fuel k (i.e. emission factor assuming the total fuel is fossil); and

BFk

is the biomass fraction of fuel k (dimensionless).

1.

The biomass shall comply with the sustainability and the greenhouse gas emissions saving criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001.

2.

By derogation from the previous point, biomass contained in or produced from waste and residues, other than agricultural, aquaculture, fisheries and forestry residues shall fulfil only the criteria laid down in Article 29(10) of Directive (EU) 2018/2001. This point shall also apply to waste and residues that are first processed into a product before being further processed into fuels.

3.

Electricity, heating and cooling produced from municipal solid waste shall not be subject to the criteria laid down in paragraph 10 of Article 29 of Directive (EU) 2018/2001.

4.

The criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001 shall apply irrespective of the geographical origin of the biomass.

5.

The compliance with the criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001 shall be assessed in accordance with Articles 30 and 31(1) of that Directive.

1.

Standard method, combustion:

2.

Standard method, process emissions:

3.

Mass balance:

1.

based on continual metering at the process where the material is consumed or produced;

2.

based on aggregation of metering of quantities separately (batch-wise) delivered or produced taking into account relevant stock changes. For this purpose the following shall apply:

1.

data from previous years and correlated with appropriate activity levels for the reporting period;

2.

documented procedures and respective data in audited financial statements for the reporting period.

1.

where the operator does not have an own measurement system available for determining the respective data set;

2.

where determining the data set by the operator’s own measurement system is technically not feasible or would incur unreasonable costs;

3.

where the operator has evidence that the measurement system outside the operator’s control gives more reliable results and is less prone to risks of misstatements.

(1)

amounts from invoices issued by a trade partner, provided that a commercial transaction between two independent trade partners takes place;

(2)

direct readings from the measurement systems.

1.

use of standard values;

2.

use of proxy data based on a empirical correlations between the relevant calculation factor and other properties better accessible to measurement;

3.

use of values based on laboratory analysis.

(a)

standard factors provided in Annex VIII;

(b)

standard factors contained in the latest IPCC guidelines for GHG inventories (1);

(c)

values based on laboratory analyses carried out in the past, not older than 5 years and considered representative for the fuel or material.

(a)

standard factors used by the country where the installation is located for its latest national inventory submission to the Secretariat of the United Nations Framework Convention on Climate Change;

(b)

values published by national research institutions, public authorities, standardisation bodies, statistical offices, etc. for the purpose of more disaggregated emissions reporting than under the previous point;

(c)

values specified and guaranteed by the supplier of a fuel or material where there is evidence that the carbon content exhibits a 95 % confidence interval of not more than 1 %;

(d)

stoichiometric values for the carbon content and related literature values for the net calorific value (NCV) of a pure substance;

(e)

values based on laboratory analyses carried out in the past not older than two years and considered representative for the fuel or material.

(a)

density measurement of specific oils or gases, including those common to the refinery or steel industry;

(b)

net calorific value for specific coal types.

(a)

where the table does not contain an applicable minimum frequency;

(b)

where an eligible monitoring, reporting and verification system provides for another minimum analysis frequency for the same type of material or fuel;

(c)

where the minimum frequency listed in Table 1 of this Annex would incur unreasonable cost;

(d)

where it can be demonstrated that based on historical data, including analytical values for the respective fuels or materials in the reporting period immediately preceding the current reporting period, any variation in the analytical values for the respective fuel or material does not exceed 1/3 of the uncertainty in determining the activity data of the relevant fuel or material.

1.

it is economically independent of the operator, or at least organisationally shielded from influence by the management of the installation;

2.

it applies the applicable standards for the analyses requested;

3.

it employs personnel competent for the specific tasks assigned;

4.

it appropriately manages the sampling and sample preparation, including control of sample integrity;

5.

it regularly carries out quality assurance on calibrations, sampling and analytical methods, by suitable methods, including regular participation in proficiency testing schemes, applying analytical methods to certified reference materials, or inter-comparison with an accredited laboratory;

6.

it manages equipment appropriately, including by maintaining and implementing procedures for calibration, adjustment, maintenance and repair of equipment, and record keeping thereof.

1.

type I standard values;

2.

type II standard values;

3.

correlations for determining proxy data;

4.

analyses carried out outside the operator’s control, e.g. by the supplier of the fuel or material, contained in purchase documents, without further information on the methods applied;

5.

analyses in non-accredited laboratories, or in accredited laboratories, but with simplified sampling methods;

6.

analyses in accredited laboratories, applying best practice regarding sampling.