(b)

section 4 is replaced by the following: ‘4. DEFINITION OF TIERS FOR THE CALCULATION FACTORS FOR CO2 PROCESS EMISSIONS For all CO2 process emissions, in particular for emissions from the decomposition of carbonates and from process materials containing carbon other than in form of carbonates, including urea, coke and graphite, where they are monitored using the standard methodology in accordance with Article 24(2), the tiers defined in this section for the applicable calculation factors shall be applied. In case of mixed materials which contain inorganic as well as organic forms of carbon, the operator may choose: — to determine a total preliminary emission factor for the mixed material by analysing the total carbon content, and using a conversion factor and – if applicable – biomass fraction and net calorific value related to that total carbon content; or — to determine the organic and inorganic contents separately and treat them as two separate source streams. For emissions from the decomposition of carbonates, the operator may choose for each source stream one of the following methods: (a) Method A (Input based): The emission factor, conversion factor and activity data are related to the amount of material input into the process. (b) Method B (Output based): The emission factor, conversion factor and activity data are related to the amount of output from the process. For other CO2 process emissions, the operator shall apply only method A. 4.1. Tiers for the emission factor using Method A Tier 1: The operator shall apply one of the following: (a) the standard factors listed in Annex VI section 2 Table 2 in case of carbonate decomposition, or in Tables 1, 4 or 5 for other process materials; (b) other constant values in accordance with point (e) of Article 31(1), where no applicable value is contained in Annex VI. Tier 2: The operator shall apply a country specific emission factor in accordance with point (b) or (c) of Article 31(1), or values in accordance with point (d) of Article 31(1). Tier 3: The operator shall determine the emission factor in accordance with Articles 32 to 35. Stoichiometric ratios as listed in section 2 of Annex VI shall be used to convert composition data into emission factors, where relevant. 4.2. Tiers for the conversion factor using Method A Tier 1: A conversion factor of 1 shall be used. Tier 2: Carbonates and other carbon leaving the process shall be considered by means of a conversion factor with a value between 0 and 1. The operator may assume complete conversion for one or several inputs and attribute unconverted materials or other carbon to the remaining inputs. The additional determination of relevant chemical parameters of the products shall be carried out in accordance with Articles 32 to 35. 4.3. Tiers for the emission factor using Method B Tier 1: The operator shall apply one of the following: (a) the standard factors listed in Annex VI section 2 Table 3. (b) other constant values in accordance with point (e) of Article 31(1), where no applicable value is contained in Annex VI. Tier 2: The operator shall apply a country specific emission factor in accordance with point (b) or (c) of Article 31(1), or values in accordance with point (d) of Article 31(1). Tier 3: The operator shall determine the emission factor in accordance with Articles 32 to 35. Stoichiometric ratios referred to in Annex VI section 2 Table 3 shall be used to convert composition data into emission factors assuming that all of the relevant metal oxides have been derived from respective carbonates. For this purpose the operator shall take into account at least CaO and MgO, and shall provide evidence to the competent authority as to which further metal oxides relate to carbonates in the raw materials. 4.4. Tiers for the conversion factor using Method B Tier 1: A conversion factor of 1 shall be used. Tier 2: The amount of non-carbonate compounds of the relevant metals in the raw materials, including return dust or fly ash or other already calcined materials, shall be reflected by means of conversion factors with a value between 0 and 1 with a value of 1 corresponding to a full conversion of raw material carbonates into oxides. The additional determination of relevant chemical parameters of the process inputs shall be carried out in accordance with Articles 32 to 35. 4.5. Tiers for the net calorific value (NCV) If relevant, the operator shall determine the net calorific value of the process material using the tiers defined in section 2.2 of this Annex. NCV is considered not relevant for de minimis source streams or where the material is not itself combustible without other fuels being added. If in doubt, the operator shall seek confirmation by the competent authority on whether NCV has to be monitored and reported. 4.6. Tiers for the biomass fraction If relevant, the operator shall determine the biomass fraction of the carbon contained in the process material, using the tiers defined in section 2.4 of this Annex.’;