2004/156/EC: Commission Decision of 29 January 2004 establishing guidelines for the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance) (notified under document number C(2004) 130)
Date: 2004-01-29
Institutions: European Commission
Subjects: EU environmental policy, air quality, environmental monitoring, greenhouse gas, pollution control measures, reduction of gas emissions

OfficialJournaloftheEuropeanUnionEN26.2.2004L59/1II(Actswhosepublicationisnotobligatory)COMMISSIONCOMMISSIONDECISIONof29January2004establishingguidelinesforthemonitoringandreportingofgreenhousegasemissionspursuanttoDirective2003/87/ECoftheEuropeanParliamentandoftheCouncil(notifiedunderdocumentnumberC(2004)130)(TextwithEEArelevance)(2004/156/EC)THECOMMISSIONOFTHEEUROPEANCOMMUNITIES,HavingregardtotheTreatyestablishingtheEuropeanCommu-nity,HavingregardtoDirective2003/87/ECoftheEuropeanParlia-mentandoftheCouncilof13October2003establishingaschemeforgreenhousegasemissionallowancetradingwithintheCommunityandamendingCouncilDirective96/61/EC(1),andinparticularArticle14(1)thereof,Whereas:(1)Thecomplete,consistent,transparentandaccuratemonitoringandreportingofgreenhousegasemissionsinaccordancewiththeseguidelinesisfundamentalfortheoperationofthegreenhousegasemissionallowancetradingschemeestablishedinDirective2003/87/EC.(2)TheguidelinescontainedinthisDecisionsetoutdetailedcriteriaforthemonitoringandreportingofgreenhousegasemissionsresultingfromtheactivitieslistedinAnnexItoDirective2003/87/ECofgreenhousegasesspecifiedinrelationtothoseactivities,basedontheprinciplesformonitoringandreportingsetoutinAnnexIVtothatDirective.(3)Article15ofDirective2003/87/ECrequiresMemberStatestoensurethatreportssubmittedbyoperatorsareverifiedinaccordancewiththecriteriasetoutinAnnexVtothatDirective.(4)ThemeasuresprovidedforinthisDecisionareinaccordancewiththeopinionoftheCommitteeestab-lishedbyArticle8ofCouncilDecision93/389/EEC(2),HASADOPTEDTHISDECISION:Article1TheguidelinesforthemonitoringandreportingofgreenhousegasemissionsfromtheactivitieslistedinAnnexItoDirective2003/87/EC,referredtoinArticle14thereof,aresetoutintheAnnexestothisDecision.TheseguidelinesarebasedontheprinciplessetoutinAnnexIVtothatDirective.Article2ThisDecisionisaddressedtotheMemberStates.DoneatBrussels,29January2004.FortheCommissionMargotWALLSTRÖMMemberoftheCommission(1)OJL275,25.10.2003,p.32.(2)OJL167,9.7.1993,p.31.DecisionaslastamendedbyRegulation(EC)No1882/2003oftheEuropeanParliamentandoftheCouncil(OJL284,31.10.2003,p.1).TableofAnnexesPageAnnexI:Generalguidelines.................................................................................3AnnexII:GuidelinesforcombustionemissionsfromactivitiesaslistedinAnnexItotheDirective.....37AnnexIII:Activity-specificguidelinesformineraloilrefineriesaslistedinAnnexItotheDirective.....43AnnexIV:Activity-specificguidelinesforcokeovensaslistedinAnnexItotheDirective................47AnnexV:Activity-specificguidelinesformetaloreroastingandsinteringinstallationsaslistedinAnnexItotheDirective....................................................................................51AnnexVI:Activity-specificguidelinesforinstallationfortheproductionofpigironandsteelincludingcontinuouscastingaslistedinAnnexItotheDirective........................................54AnnexVII:Activity-specificguidelinesforinstallationsfortheproductionofcementclinkeraslistedinAnnexItotheDirective..........................................................................58AnnexVIII:Activity-specificguidelinesforinstallationsfortheproductionoflimeaslistedinAnnexItotheDirective.......................................................................................62AnnexIX:Activity-specificguidelinesforinstallationsforthemanufactureofglassaslistedinAnnexItotheDirective.......................................................................................65AnnexX:Activity-specificguidelinesforinstallationsforthemanufactureofceramicproductsaslistedinAnnexItotheDirective..........................................................................69AnnexXI:Activity-specificguidelinesforpulpandpaper-producinginstallationsaslistedinAnnexItotheDirective.......................................................................................73OfficialJournaloftheEuropeanUnionEN26.2.2004L59/2ANNEXIGeneralguidelines1.INTRODUCTIONThisAnnexcontainsthegeneralguidelinesforthemonitoringandreportingofemissionsfromtheactivitieslistedinAnnexItoDirective2003/87/EC,hereinafter‘theDirective’,ofgreenhousegasesspecifiedinrelationtothoseactivities.Additionalguidelinesonactivity-specificemissionsaresetoutinAnnexesIItoXI.TheCommissionwillreviewthisAnnexandAnnexesII-XIby31December2006,takingintoaccountexperienceswiththeapplicationoftheseAnnexesandanyrevisionstoDirective2003/87/EC,withaviewtoanyrevisedAnnexestakingeffectfrom1January2008.2.DEFINITIONSForthepurposesofthisAnnexandAnnexesIItoXIthefollowingdefinitionsshallapply:(a)‘activities’meanstheactivitieslistedinAnnexItotheDirective;(b)‘activity-specific’meansspecifictoanactivityascarriedoutatonespecificinstallation;(c)‘batch’meansanamountoffuelormaterialtransferredasoneshipmentorcontinuouslyoveraspecificperiodoftime.Itshallberepresentativelysampledandcharacterisedinrespectofitsaverageenergyandcarboncontentandotherrelevantaspectsofitschemicalcomposition;(d)‘biomass’meansnon-fossilisedandbiodegradableorganicmaterialoriginatingfromplants,animalsandmicro-organisms.Thisshallalsoincludeproducts,by-products,residuesandwastefromagriculture,forestryandrelatedindustriesaswellasthenon-fossilisedandbiodegradableorganicfractionsofindustrialandmunicipalwastes.Biomassalsoincludesgasesandliquidsrecoveredfromthedecomposi-tionofnon-fossilisedandbiodegradableorganicmaterial.Whenburnedforenergypurposesbiomassisreferredtoasbiomassfuel;(e)‘combustionemissions’meansgreenhousegasemissionsoccurringduringtheexothermicreactionofafuelwithoxygen;(f)‘competentauthority’meanstheappropriatecompetentauthorityorauthoritiesfortheimplementationoftheprovisionssetoutinthisDecision,designatedinaccordancewithArticle18oftheDirective;(g)‘emissions’meansthereleaseofgreenhousegasesintotheatmospherefromsourcesinaninstallation,asdefinedintheDirective;(h)‘greenhousegases’meansthegaseslistedinAnnexIItotheDirective;(i)‘greenhousegasemissionspermit’or‘permit’meansapermitasreferredtoinArticle4oftheDirectiveandissuedinaccordancewithArticles5and6oftheDirective;(j)‘installation’meansastationarytechnicalunitwhereoneormoreactivitieslistedinAnnexItotheDirectivearecarriedoutandanyotherdirectlyassociatedactivitieswhichhaveatechnicalconnectionwiththeactivitiescarriedoutonthatsiteandwhichcouldhaveaneffectonemissionsandpollution,asdefinedintheDirective;(k)‘levelofassurance’meansthedegreetowhichtheverifierisconfidentintheverificationconclusionsthatithasbeenprovedwhetherornottheinformationreportedforaninstallationtakenasawholeisfreefrommaterialmisstatement;(l)‘materiality’meanstheprofessionaljudgmentoftheverifierastowhetheranindividualoraggregationofomissions,misrepresentationsorerrorsthataffectstheinformationreportedforaninstallationwillreasonablyinfluencetheintendedusers'decisions.Asabroadguide,averifierwilltendtoclassamisstatementinthetotalemissionsfigureasbeingmaterialifitleadstoaggregateomissions,misrepresentationsorerrorsinthetotalemissionsfigurebeinggreaterthanfivepercent;(m)‘monitoringmethodology’meansthemethodologyusedforthedeterminationofemissions,includingthechoicebetweencalculationormeasurementandthechoiceoftiers;OfficialJournaloftheEuropeanUnionEN26.2.2004L59/3(n)‘operator’meansanypersonwhooperatesorcontrolsaninstallationor,wherethisisprovidedforinnationallegislation,towhomdecisiveeconomicpoweroverthetechnicalfunctioningoftheinstallationhasbeendelegated,asdefinedintheDirective;(o)‘processemissions’meansgreenhousegasemissionsotherthan‘combustionemissions’occurringasaresultofintentionalandunintentionalreactionsbetweensubstancesortheirtransformation,includingthechemicalorelectrolyticreductionofmetalores,thethermaldecompositionofsubstances,andtheformationofsubstancesforuseasproductorfeedstock;(p)‘reportingperiod’meansthetimeperiodforwhichemissionshavetobemonitoredandreportedassetoutinArticle14(3)oftheDirective,beingacalendaryear;(q)‘source’meansaseparatelyidentifiablepointorprocessinaninstallationfromwhichgreenhousegasesareemitted;(r)‘tier’meansaspecificmethodologyfordeterminingactivitydata,emissionfactorsandoxidationorconversionfactors.Severaltiersformahierarchyofmethodologiesfromwhichaselectionshallbemadeinaccordancewiththeseguidelines;(s)‘verifier’meansacompetent,independent,accreditedverificationbodywithresponsibilityforperformingandreportingontheverificationprocess,inaccordancewiththedetailedrequirementsestablishedbytheMemberStatepursuanttoAnnexVtotheDirective.3.MONITORINGANDREPORTINGPRINCIPLESToensuretheaccurateandverifiablemonitoringandreportingofgreenhousegasemissionsundertheDirective,monitoringandreportingshallbebasedonthefollowingprinciples:Completeness.MonitoringandreportingforaninstallationshallcoverallprocessandcombustionemissionsfromallsourcesbelongingtoactivitieslistedinAnnexItotheDirectiveandofallgreenhousegasesspecifiedinrelationtothoseactivities.Consistency.Monitoredandreportedemissionsshallbecomparableovertime,usingthesamemonitoringmethodologiesanddatasets.Monitoringmethodologiescanbechangedinaccordancewiththeprovisionsoftheseguidelinesiftheaccuracyofthereporteddataisimproved.Changesinmonitoringmethodologiesshallbesubjecttoapprovalfromthecompetentauthorityandshallbefullydocumented.Transparency.Monitoringdata,includingassumptions,references,activitydata,emissionfactors,oxidationfactorsandconversionfactorsshallbeobtained,recorded,compiled,analysedanddocumentedinamannerthatenablesthereproductionofthedeterminationofemissionsbytheverifierandthecompetentauthority.Accuracy.Itshallbeensuredthattheemissiondeterminationissystematicallyneitherovernorundertrueemissions,asfarascanbejudged,andthatuncertaintiesarereducedasfaraspracticableandquantifiedwhererequiredundertheseguidelines.Duediligenceshallbeexercisedtoensurethatthecalculationandmeasurementofemissionsexhibitthehighestachievableaccuracy.Theoperatorshallprovidereasonableassuranceoftheintegrityofreportedemissions.Emissionsshallbedeterminedusingtheappropriatemonitoringmethodologiessetoutintheseguidelines.Allmeteringorothertestingequipmentusedtoreportmonitoringdatashallbeappropriatelyapplied,maintainedandcalibrated,andchecked.Spreadsheetsandothertoolsusedtostoreandmanipulatemonitoringdatashallbefreefromerror.Costeffectiveness.Inselectingamonitoringmethodology,theimprovementsfromgreateraccuracyshallbebalancedagainsttheadditionalcosts.Hence,monitoringandreportingofemissionsshallaimforthehighestachievableaccuracy,unlessthisistechnicallynotfeasibleorwillleadtounreasonablyhighcosts.Themonitoringmethodologyitselfshalldescribetheinstructionstotheoperatorinalogicalandsimplemanner,avoidingduplicationofeffortandtakingintoaccounttheexistingsystemsinplaceattheinstallation.Materiality.Anemissionreportandrelateddisclosuresshallbefreefrommaterialmisstatement,avoidbiasintheselectionandpresentationofinformation,andprovideacredibleandbalancedaccountofaninstallation'semissions.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/4Faithfulness.Averifiedemissionsreportshallbecapableofbeingdependeduponbyuserstorepresentfaithfullythatwhichiteitherpurportstorepresentorcouldreasonablybeexpectedtorepresent.Improvementofperformanceinmonitoringandreportingemissions.Theprocessofverifyingtheemissionreportsshallbeaneffectiveandreliabletoolinitssupportofqualityassuranceandqualitycontrolprocedures,providinginformationuponwhichanoperatorcanacttoimproveitsperformanceinmonitoringandreportingemissions.4.MONITORING4.1.BoundariesThemonitoringandreportingprocessforaninstallationshallincludeallemissionsfromallsourcesbelongingtoactivitieslistedinAnnexItotheDirective,carriedoutattheinstallation,ofgreenhousegasesspecifiedinrelationtothoseactivities.Article6(2)(b)oftheDirectiverequiresthatgreenhousegasemissionspermitsshallcontainadescriptionoftheactivitiesandemissionfromtheinstallation.Therefore,allsourcesofgreenhousegasemissionsfromactivitieslistedinAnnexItotheDirectivethataretobemonitoredandreportedshallbelistedinthepermit.Article6(2)(c)oftheDirectiverequiresthatgreenhousegasemissionspermitsshallcontainmonitoringrequirements,specifyingmonitoringmethodologyandfrequency.Emissionsfrominternalcombustionenginesfortransportationpurposesshallbeexcludedfromtheemissionestimates.Themonitoringofemissionsshallincludeemissionsfromregularoperationsandabnormaleventsincludingstart-upandshut-downandemergencysituationsoverthereportingperiod.IftheseparateorcombinedproductioncapacitiesoroutputsofoneorseveralactivitiesbelongingtothesameactivitysubheadinginAnnexItotheDirectiveexceedtherespectivethresholddefinedinAnnexItotheDirectiveinoneinstallationorononesite,allemissionsfromallsourcesofallactivitieslistedinAnnexItotheDirectiveintherespectiveinstallationorsiteshallbemonitoredandreported.Whetheranadditionalcombustioninstallation,suchasacombinedheatandpowerinstallation,isregardedaspartofaninstallationcarryingoutanotherAnnexIactivityorasaseparateinstallationdependsonlocalcircumstancesandshallbeestablishedintheinstallation'sgreenhousegasemissionpermit.Allemissionsfromaninstallationshallbeassignedtothatinstallation,regardlessofexportsofheatorelectricitytootherinstallations.Emissionsassociatedwiththeproductionofheatorelectricityimportedfromotherinstallationsshallnotbeassignedtotheimportinginstallation.4.2.DeterminationofgreenhousegasemissionsThecomplete,transparentandaccuratemonitoringofgreenhousegasemissionsrequiresdecisionstobetakenwhendeterminingappropriatemonitoringmethodologies.Thisincludesdecidingbetweenmeasurementandcalculationaswellasselectingspecifictiersforthedeterminationofactivitydata,emissionfactorsandoxidationorconversionfactors.Thesumofapproachesusedbyanoperatorforaninstallationforthedeterminationofitsemissionsisreferredtoasamonitoringmethodology.Article6(2)(c)oftheDirectiverequiresthatgreenhousegasemissionspermitsshallcontainmonitoringrequirements,specifyingmonitoringmethodologyandfrequency.Eachmonitoringmethodologyshallbeapprovedbythecompetentauthorityinaccordancewiththecriteriasetoutinthissectionanditssubsections.TheMemberStateoritscompetentauthoritiesshallensurethatthemonitoringmethodologytobeappliedbyinstallationsshallbespecifiedeitherundertheconditionsofthepermitor,whereconsistentwiththeDirective,ingeneralbindingrules.Thecompetentauthorityshallapproveadetaileddescriptionofthemonitoringmethodologypreparedbytheoperatorbeforethestartofthereportingperiod,andagainafteranychangetothemonitoringmethodologyappliedtoaninstallation.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/5Thisdescriptionshallcontain:—theexactdefinitionoftheinstallationandactivitiescarriedoutbytheinstallationtobemonitored,—informationonresponsibilitiesformonitoringandreportingwithintheinstallation,—alistofsourcesforeachactivitycarriedoutwithintheinstallation,—alistoffuelandmaterialstreamstobemonitoredforeachactivity,—alistoftierstobeappliedforactivitydata,emissionfactors,oxidationandconversionfactorsforeachoftheactivitiesandfuelstypes/materials,—adescriptionofthetype,specificationandexactlocationofthemeteringdevicestobeusedforeachofthesourcesandfuelstypes/materials,—adescriptionoftheapproachtobeusedforthesamplingoffuelandmaterialsforthedeterminationofnetcalorificvalue,carboncontent,emissionfactors,andbiomasscontentforeachofthesourcesandfueltypes/materials,—adescriptionoftheintendedsourcesoranalyticalapproachesforthedeterminationofthenetcalorificvalues,carboncontentorbiomassfractionforeachofthesourcesandfuelstypes/materials,—adescriptionofcontinuousemissionmeasurementsystemstobeusedforthemonitoringofasource,i.e.thepointsofmeasurement,frequencyofmeasurements,equipmentused,calibrationproceduresanddatacollectionandstorageprocedures(ifapplicable),—adescriptionofthequalityassuranceandqualitycontrolproceduresfordatamanagement,—whereapplicable,informationonrelevantlinkswithactivitiesundertakenundertheCommunityeco-managementandauditscheme(EMAS).Themonitoringmethodologyshallbechangedifthisimprovestheaccuracyofthereporteddata,unlessthisistechnicallynotfeasibleorwillleadtounreasonablyhighcosts.Allproposedchangesinmonitoringmethodologiesortheunderlyingdatasetsshallbeclearlystated,justified,fullydocumentedandsubmittedtothecompetentauthority.Allchangesinmethodologiesortheunderlyingdatasetsshallbesubjecttoapprovalfromthecompetentauthority.Theoperatorshallwithoutunduedelayproposechangestothemonitoringmethodologywhen:—accessibledatahaschanged,allowingforhigheraccuracyinthedeterminationofemissions,—apreviouslynon-existentemissionhasstarted,—errorsweredetectedindataresultingfromthemonitoringmethodology,—thecompetentauthorityhasrequestedachange.Acompetentauthoritymayrequiretheoperatortochangeitsmonitoringmethodologyforthenextreportingperiodifthereportinginstallation'smonitoringmethodologiesarenolongerinconformitywiththeruleslaiddownintheseguidelines.AcompetentauthoritymayalsorequiretheoperatortochangeitsmonitoringmethodologyforthenextreportingperiodifthemonitoringmethodologyunderthepermithasbeenupdatedinaccordancewithareviewtobeundertakenbeforeeachperiodreferredtoinArticle11(2)oftheDirective.4.2.1.CalculationandmeasurementAnnexIVtotheDirectivepermitsadeterminationofemissionsusingeither:—acalculation-basedmethodology(‘calculation’)—ameasurement-basedmethodology(‘measurement’).OfficialJournaloftheEuropeanUnionEN26.2.2004L59/6Theoperatormayproposetomeasureemissionsifhecandemonstratethat:—itreliablygiveshigheraccuracythantherelevantcalculationapplyingacombinationofthehighesttiers,and—thecomparisonbetweenmeasurementandcalculationisbasedonanidenticallistofsourcesandemissions.Theuseofmeasurementshallbesubjecttotheapprovalofthecompetentauthority.Foreachreportingperiodtheoperatorshallcorroboratethemeasuredemissionsbymeansofcalculationinaccordancewiththeseguidelines.Therulesfortheselectionofthetiersofthecorroboratingcalculationshallbethesameasthoseappliedforacalculationapproach,setoutinpoint4.2.2.1.4.Theoperatormay,withtheapprovalofthecompetentauthority,combinemeasurementandcalculationfordifferentsourcesbelongingtooneinstallation.Theoperatorshallensureanddemonstratethatneithergapsnordoublecountingconcerningemissionsoccur.4.2.2.Calculation4.2.2.1.CalculationofCO2emissions4.2.2.1.1.CalculationformulaeCalculationofCO2emissionsshallbebasedeitheronthefollowingformula:CO2emissions=activitydata*emissionfactor*oxidationfactororonanalternativeapproachifdefinedintheactivity-specificguidelines.Theexpressionswithinthisformulaarespecifiedforcombustionemissionandprocessemissionsasfollows:CombustionemissionsActivitydatashallbebasedonfuelconsumption.ThequantityoffuelusedshallbeexpressedintermsofenergycontentasTJ.TheemissionfactorshallbeexpressedastCO2/TJ.WhenenergyisconsumednotallofthecarboninthefueloxidisestoCO2.Incompleteoxidationoccursduetoinefficienciesinthecombustionprocessthatleavesomeofthecarbonunburnedorpartlyoxidisedassootorash.Unoxidisedcarbonistakenintoaccountintheoxidationfactorwhichshallbeexpressedasafraction.Intheeventthattheoxidationfactoristakenintoaccountintheemissionfactor,aseparateoxidationfactorshallnotbeapplied.Theoxidationfactorshallbeexpressedasapercentage.Theresultingcalculationformulais:CO2emissions=fuelconsumption[TJ]*emissionfactor[tCO2/TJ]*oxidationfactorThecalculationofcombustionemissionsisfurtherspecifiedinAnnexII.ProcessemissionsActivitydatashallbebasedonmaterialconsumption,throughputorproductionoutputandexpressedintorm3.Theemissionfactorshallbeexpressedin[tCO2/tortCO2/m3].CarboncontainedininputmaterialswhichisnotconvertedtoCO2duringtheprocess,istakenintoaccountintheconversionfactorwhichshallbeexpressedasafraction.Intheeventthataconversionfactoristakenintoaccountintheemissionfactor,aseparateconversionfactorshallnotbeapplied.Thequantityofinputmaterialusedshallbeexpressedintermsofmassorvolume[torm3].Theresultingcalculationformulais:CO2emissions=activitydata[torm3]*emissionfactor[tCO2/torm3]*conversionfactorThecalculationofprocessemissionsisfurtherspecifiedintheactivity-specificguidelinesinAnnexesIItoXIwheresometimesspecificreferencefactorsaregiven.4.2.2.1.2.TransferredCO2CO2whichisnotemittedfromtheinstallationbuttransferredoutoftheinstallationasapuresubstance,asacomponentoffuelsordirectlyusedasafeedstockinthechemicalorpaperindustry,shallbesubtractedfromthecalculatedlevelofemissions.TherespectiveamountofCO2shallbereportedasamemoitem.CO2thatistransferredoutoftheinstallationforthefollowingusesmaybeconsideredastransferredCO2:—pureCO2usedforthecarbonationofbeverages,—pureCO2usedasdryiceforcoolingpurposes,OfficialJournaloftheEuropeanUnionEN26.2.2004L59/7—pureCO2usedasfireextinguishingagent,refrigerantoraslaboratorygas,—pureCO2usedforgrainsdisinfestations,—pureCO2usedassolventinthefoodorchemicalindustry,—CO2usedasfeedstockinthechemicalandpulpindustry(e.g.forureaorcarbonates),—CO2whichispartofafuelbeingexportedfromthatinstallation.CO2beingtransferredtoaninstallationaspartofamixedfuel(suchasblastfurnacegasorcokeovengas)shallbeincludedintheemissionfactorforthatfuel.Thereby,itshallbeaddedtotheemissionsoftheinstallationwherethefueliscombustedanddeductedfromtheinstallationoforigin.4.2.2.1.3.CO2captureandstorageTheCommissionisstimulatingresearchintothecaptureandstorageofCO2.ThisresearchwillbeimportantforthedevelopmentandadoptionofguidelinesonthemonitoringandreportingofCO2captureandstorage,wherecoveredundertheDirective,inaccordancewiththeprocedurereferredtoinArticle23(2)oftheDirective.SuchguidelineswilltakeintoaccountthemethodologiesdevelopedbytheUNFCCC.MemberStatesinterestedinthedevelopmentofsuchguidelinesareinvitedtosubmittheirresearchfindingstotheCommissioninordertopromotethetimelyadoptionofsuchguidelines.Beforesuchguidelinesareadopted,MemberStatesmaysubmittotheCommissioninterimguidelinesforthemonitoringandreportingofthecaptureandstorageofCO2wherecoveredundertheDirective.SubjecttotheapprovaloftheCommission,inaccordancewiththeproceduresreferredtoinArticle23(2)oftheDirective,thecaptureandstorageofCO2maybesubtractedfromthecalculatedlevelofemissionsfrominstallationscoveredundertheDirectiveinaccordancewiththoseinterimguidelines.4.2.2.1.4.TiersofapproachesTheactivity-specificguidelinessetoutinAnnexesIItoXIcontainspecificmethodologiesfordeterminingthefollowingvariables:activitydata,emissionfactors,oxidationorconversionfactors.Thesedifferentapproachesarereferredtoastiers.Theincreasingnumberingoftiersfrom1upwardsreflectsincreasinglevelsofaccuracy,withthehighestnumberedtierasthepreferredtier.Equivalenttiersarereferredtowiththesametiernumberandaspecificalphabeticcharacter(e.g.Tier2aand2b).Forthoseactivitieswherealternativecalculationmethodsareprovidedwithintheseguidelines(e.g.inAnnexVII:‘MethodA—Carbonates’and‘MethodB—Clinkerproduction’)anoperatormayonlychangefromonemethodtotheotherifhecandemonstratetothesatisfactionofthecompetentauthoritythatsuchchangewillleadtoamoreaccuratemonitoringandreportingoftheemissionsoftherelevantactivity.Thehighesttierapproachshallbeusedbyalloperatorstodetermineallvariablesforallsourceswithinaninstallationformonitoringandreportingpurposes.Onlyifitisshowntothesatisfactionofthecompetentauthoritythatthehighesttierapproachistechnicallynotfeasibleorwillleadtounreasonablyhighcosts,mayanextlowertierbeusedforthatvariablewithinamonitoringmethodology.Therefore,theselectedtiershallreflectthehighestlevelofaccuracythatistechnicallyfeasibleanddoesnotleadtounreasonablyhighcosts.Theoperatormayapplydifferentapprovedtierstothevariables:activitydata,emissionfactors,oxidationorconversionfactorsusedwithinasinglecalculation.Thechoiceoftiersshallbesubjecttoapprovalbythecompetentauthority(seesection4.2).Duringtheperiod2005to2007,MemberStatesshouldapplyasaminimumthetiersassetoutintable1below,unlessthisistechnicallynotfeasible.ColumnsAcontaintiervaluesformajorsourcesfrominstallationswithtotalannualemissionsequaltoorlessthan50ktonnes.ColumnsBcontaintiervaluesformajorsourcesfrominstallationswithtotalannualemissionsofmorethan50ktonnesbutlessthanandincluding500ktonnes.ColumnsCcontaintiervaluesformajorsourcesfrominstallationswithtotalannualemissionsofmorethan500ktonnes.Thesizethresholdscontainedinthetablerefertototalannualemissionsfromtheentireinstallation.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/8TABLE1ColumnA:totalannualemissions≤50ktonnesColumnB:50ktonnes<totalannualemissions≤500ktonnesColumnC:totalannualemissions>500ktonnesActivitydataNetcalorificvalueEmissionfactorCompositiondataOxidationfactorConversionfactorAnnex/ActivityABCABCABCABCABCABCII:CombustionCombustion(gaseous,liquid)2a/2b3a/3b4a/4b2232a/2b2a/2b3n.a.n.a.n.a.111n.a.n.a.n.a.Combustion(solid)12a/2b3a/3b2332a/2b33n.a.n.a.n.a.122n.a.n.a.n.a.Flares233n.a.n.a.n.a.122n.a.n.a.n.a.111n.a.n.a.n.a.Scrubbingcarbonate111n.a.n.a.n.a.111n.a.n.a.n.a.n.a.n.a.n.a.111Gypsum111n.a.n.a.n.a.111n.a.n.a.n.a.n.a.n.a.n.a.111III:RefineriesMassbalance444111n.a.n.a.n.a.111n.a.n.a.n.a.n.a.n.a.n.a.Catalyticcrackerregeneration122n.a.n.a.n.a.111n.a.n.a.n.a.n.a.n.a.n.a.111Cokers122n.a.n.a.n.a.122n.a.n.a.n.a.n.a.n.a.n.a.n.a.n.a.n.a.Hydrogenproduction122n.a.n.a.n.a.122n.a.n.a.n.a.n.a.n.a.n.a.n.a.n.a.n.a.IV:CokeovensMassbalance333111n.a.n.a.n.a.111n.a.n.a.n.a.n.a.n.a.n.a.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/9ActivitydataNetcalorificvalueEmissionfactorCompositiondataOxidationfactorConversionfactorAnnex/ActivityABCABCABCABCABCABCFuelasprocessinput223223122n.a.n.a.n.a.n.a.n.a.n.a.n.a.n.a.n.a.V:MOroastingandsinteringMassbalance223111n.a.n.a.n.a.111n.a.n.a.n.a.n.a.n.a.n.a.Carbonateinput112n.a.n.a.n.a.111n.a.n.a.n.a.n.a.n.a.n.a.111VI:IronandsteelMassbalance223111n.a.n.a.n.a.111n.a.n.a.n.a.n.a.n.a.n.a.Fuelasprocessinput223223122n.a.n.a.n.a.n.a.n.a.n.a.n.a.n.a.n.a.VII:CementCarbonates122n.a.n.a.n.a.111n.a.n.a.n.a.n.a.n.a.n.a.111Clinkeroutput12a/2b2a/2bn.a.n.a.n.a.122n.a.n.a.n.a.n.a.n.a.n.a.111CKD122n.a.n.a.n.a.122n.a.n.a.n.a.n.a.n.a.n.a.111VIII:LimeCarbonates112n.a.n.a.n.a.111n.a.n.a.n.a.n.a.n.a.n.a.111Alkalioxide112n.a.n.a.n.a.111n.a.n.a.n.a.n.a.n.a.n.a.111IX:GlassCarbonates122n.a.n.a.n.a.111n.a.n.a.n.a.n.a.n.a.n.a.111OfficialJournaloftheEuropeanUnionEN26.2.2004L59/10ActivitydataNetcalorificvalueEmissionfactorCompositiondataOxidationfactorConversionfactorAnnex/ActivityABCABCABCABCABCABCAlkalioxide122n.a.n.a.n.a.111n.a.n.a.n.a.n.a.n.a.n.a.111X:CeramicCarbonates122n.a.n.a.n.a.111n.a.n.a.n.a.n.a.n.a.n.a.111Alkalioxide122n.a.n.a.n.a.111n.a.n.a.n.a.n.a.n.a.n.a.111Scrubbing122n.a.n.a.n.a.111n.a.n.a.n.a.n.a.n.a.n.a.111XI:PulpandpaperStandardmethod122n.a.n.a.n.a.111n.a.n.a.n.a.n.a.n.a.n.a.111OfficialJournaloftheEuropeanUnionEN26.2.2004L59/11Withtheapprovalofthecompetentauthority,theoperatormayapplylowertiersforthevariablesusedtocalculateemissionsfromminorsources,includingminorstreamsoffuelsormaterialsthanthetiersappliedforthevariablesusedtocalculateemissionsfrommajorsourcesormajorstreamsoffuelsormaterialswithinaninstallation.Majorsources,includingmajorstreamsoffuelsandmaterialsarethosewhich,ifrankedinorderoftheirdecreasingmagnitude,cumulativelycontributeatleast95%tothetotalannualemissionsoftheinstallation.Minorsourcesarethoseemitting2,5ktonnesorlessperyearorthatcontribute5%orlesstothetotalannualemissionsofaninstallation,whicheveristhehighestintermsofabsoluteemissions.Forthoseminorsourcesjointlyemitting0,5ktonnesorlessperyearorthatcontributelessthan1%oftotalannualemissionsofthatinstallation,whicheveristhehighestintermsofabsoluteemissions,theoperatorofaninstallationmayapplyademinimisapproachformonitoringandreportingusinghisownno-tierestimationmethod,subjecttotheapprovalofthecompetentauthority.Forpurebiomassfuels,lowertierapproachesmaybeappliedunlesstherespectivecalculatedemissionsaretobeusedforthesubtractionofbiomasscarbonfromcarbondioxideemissionsderivedbymeansofcontinuousemissionmeasurement.Theoperatorshallwithoutunduedelayproposechangestothetiersappliedwhen:—accessibledatahaschanged,allowingforhigheraccuracyinthedeterminationofemissions,—errorsweredetectedindataresultingfromthemonitoringmethodology,—thecompetentauthorityhasrequestedachange.Forinstallationswithatotalofmorethan500ktonnesofannualCO2equivalentemissionsthecompetentauthorityshallnotifytheCommissionby30Septemberofeachyear,startingin2004,iftheapplicationofacombinationofhighesttierapproachesformajorsourceswithinthatinstallationfortheforthcomingreportingperiodisfoundtobetechnicallynotfeasibleorisexpectedtoleadtounreasonablyhighcosts.Onthebasisofthisinformationreceivedfromthecompetentauthorities,theCommissionwillconsiderwhetherarevisionoftherulesontheselectionoftiersisappropriate.Ifthehighesttiermethodology,orthevariable-specificagreedtieristemporarilynotfeasiblefortechnicalreasons,anoperatormayapplythehighestachievabletieruntilsuchtimeastheconditionsforapplicationoftheformertierhavebeenrestored.Theoperatorshallwithoutunduedelayprovideproofofthenecessityforachangeoftierstothecompetentauthorityanddetailsoftheinterimmonitoringmethodology.Theoperatorshalltakeallnecessaryactiontoallowthepromptrestorationoftheoriginaltierformonitoringandreportingpurposes.Changesoftiersshallbefullydocumented.ThetreatmentofminordatagapswhichresultfromdowntimesofmeteringequipmentshallfollowgoodprofessionalpracticeandtheprovisionsoftheIntegratedpollutionpreventionandcontrol(IPPC)referencedocumentonthegeneralprinciplesofmonitoringofJuly2003(1).Whentiersarechangedwithinareportingperiodtheresultsfortheaffectedactivityshallbecalculatedandreportedasseparatesectionsoftheannualreporttothecompetentauthorityfortherespectivepartsofthereportingperiod.4.2.2.1.5.ActivitydataActivitydatarepresentsinformationonmaterialflow,consumptionoffuel,inputmaterialorproductionoutputexpressedasenergycontent[TJ]determinedasnetcalorificvalueforfuelsandmassorvolumeforinputoroutputmaterials[torm3].Whereactivitydataforthecalculationofprocessemissionscannotbemeasureddirectlybeforeenteringtheprocessandnospecificrequirementsarelistedinanyofthetiersoftherespectiveactivity-specificguidelines(AnnexesIItoXI),activitydatashallbedeterminedviaanassessmentofstockchanges:MaterialC=MaterialP+(MaterialS–MaterialE)–MaterialOOfficialJournaloftheEuropeanUnionEN26.2.2004L59/12(1)Availablethrough:http://eippcb.jrc.es/where:MaterialC:MaterialprocessedduringthereportingperiodMaterialP:MaterialpurchasedduringthereportingperiodMaterialS:MaterialstockatthebeginningofthereportingperiodMaterialE:MaterialstockattheendofthereportingperiodMaterialO:Materialusedforotherpurposes(transportationorresold)Incasesinwhichitistechnicallynotfeasibleorwouldleadtounreasonablyhighcoststodetermine‘MaterialS’and‘MaterialE’bymeasuremente.g.metering,theoperatormayestimatethesetwoquantitiesbasedondatafrompreviousyearsandcorrelationwithoutputforthereportingperiod.Theoperatorshallthencorroboratetheseestimateswithsupportingdocumentedcalculationsandrespectivefinancialstate-ments.Allotherrequirementsontierselectionshallremainunaffectedbythisprovision,e.g.‘MaterialP’and‘MaterialO’andrespectiveemissionoroxidationfactorsshallbedeterminedaccordingtotheactivity-specificguidelinesinAnnexesIItoXI.Toassisttheselectionofappropriatetiersforactivitydata,table2belowgivesanoverviewofrangesoftypicaluncertaintiesfoundfordifferenttypesofmeteringdevicesusedtodeterminemassfluxesoffuels,materialflow,inputmaterialsorproductionoutput.Thetablemaybeusedtoinformcompetentauthoritiesandoperatorsaboutthepossibilitiesandlimitationsforapplyingappropriatetiersforthedeterminationofactivitydata.TABLE2InformativetablewiththeuncertaintyrangestypicallyfoundfordifferentmeteringdevicesunderstableoperatingconditionsMeteringdeviceMediaFieldofapplicationRangeoftypicaluncer-taintiesOrificemetergasvariousgases±1-3%Venturitubemetergasvariousgases±1-3%Ultrasonicflowmetergasnaturalgas/miscellaneousgases±0,5-1,5%Rotarymetergasnaturalgas/miscellaneousgases±1-3%Turbinemetergasnaturalgas/miscellaneousgases±1-3%Ultrasonicflowmeterliquidliquidfuels±1-2%Magneticinductivemeterliquidconductivefluids±0,5-2%Turbinemeterliquidliquidfuels±0,5-2%Truckscalesolidmiscellaneousrawmaterials±2-7%Railscale(trains—moving)solidcoal±1-3%Railscale(singlecar)solidcoal±0,5-1,0%Ship—river(displacement)solidcoal±0,5-1,0%OfficialJournaloftheEuropeanUnionEN26.2.2004L59/13MeteringdeviceMediaFieldofapplicationRangeoftypicaluncer-taintiesShip—ocean(displacement)solidcoal±0,5-1,5%Beltscalewithintegratorsolidmiscellaneousrawmaterials±1-4%4.2.2.1.6.EmissionfactorsEmissionfactorsarebasedonthecarboncontentoffuelsorinputmaterialsandexpressedastCO2/TJ(combustionemissions),ortCO2/tortCO2/m3(processemissions).Emissionfactorsandprovisionsforthedevelopmentofactivity-specificemissionfactorsaregiveninsections8and10ofthisAnnex.Anoperatormayuseanemissionfactorforafuelexpressedascarboncontent(tCO2/t)ratherthantCO2/TJforcombustionemissionsifhedemonstratestothecompetentauthoritythatthisleadstoapermanentlyhigheraccuracy.Inthiscasetheoperatorshallneverthelessperiodicallydeterminetheenergycontenttomeethisreportingrequirementsasspecifiedinsection5ofthisAnnex.FortheconversionofcarbonintotherespectivevalueforCO2thefactor(2)of3,667[tCO2/tC]shallbeused.Themoreaccuratetiersrequirethedevelopmentofactivity-specificfactorsinaccordancewiththerequire-mentscontainedinsection10ofthisAnnex.Thetier1approachesrequiretheuseofreferenceemissionfactors,whicharelistedinsection8ofthisAnnex.BiomassisconsideredasCO2-neutral.Anemissionfactorof0[tCO2/TJortorm3]shallbeappliedtobiomass.Anexemplarylistofdifferenttypesofmaterialsacceptedasbiomassisgiveninsection9ofthisAnnex.Forfossilwastefuelsnoreferenceemissionfactorsareprovidedintheseguidelines,thereforespecificemissionfactorsshallbederivedaccordingtotheprovisionsofsection10ofthisAnnex.Forfuelsormaterialscontainingbothfossilandbiomasscarbon,aweightedemissionfactorshallbeapplied,basedontheproportionofthefossilcarboninthefuel'soverallcarboncontent.Thiscalculationshallbetransparentanddocumentedinaccordancewiththerulesandproceduresofsection10ofthisAnnex.Allrelevantinformationregardingtheemissionfactorsused,includinginformationsourcesandresultsofanalysesoffuel,inputandoutputmaterialshallbeclearlyrecorded.Moredetailedrequirementsaresetoutintheactivity-specificguidelines.4.2.2.1.7.Oxidation/ConversionfactorsIfanemissionfactordoesnotreflecttheproportionofthecarbonthatisnotoxidised,thenanadditionaloxidation/conversionfactorshallbeused.Themoreaccuratetiersrequirethedevelopmentofactivity-specificfactors,thereforeprovisionsforderivingthesefactorsaresetoutinsection10ofthisAnnex.Ifdifferentfuelsormaterialareusedwithinaninstallationandactivity-specificoxidationfactorsarecalculated,theoperatormaydetermineoneaggregateoxidationfactorfortheactivityandapplyittoallfuelsormaterial,orattributeincompleteoxidationtoonemajorstreamoffuelormaterialanduseavalueof1fortheothers.Allrelevantinformationregardingtheoxidation/conversionfactorsused,includinginformationsourcesandresultsofanalysesoffuel,inputandoutputmaterial,shallbeclearlyrecorded.4.2.2.2.Calculationofnon-CO2greenhousegasemissionsGeneralguidelinesforthecalculationofemissionsofnon-CO2greenhousegasemissionsmaybeelaboratedatalaterstage,inaccordancewiththerelevantprovisionsoftheDirective.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/14(2)Basedontheratioofatomicmassesofcarbon(12)andoxygen(16)asusedintheRevised1996IPCCguidelinesfornationalgreenhousegasinventories:Referencemanual,1.13.4.2.3.Measurement4.2.3.1.MeasurementofCO2emissionsAssetoutinsection4.2.1,greenhousegasemissionsmaybedeterminedusingcontinuousemissionmeasurementsystems(CEMS)fromeachsourceusingstandardisedoracceptedmethodsoncetheoperatorhasreceivedapprovalfromthecompetentauthoritybeforethereportingperiodthatusingaCEMSachievesgreateraccuracythanthecalculationofemissionsusingthemostaccuratetierapproach.Foreachreportingperiodthereafter,emissionsdeterminedusingCEMSshallbecorroboratedbyasupportingcalculationofemissions,withtherulesfortheselectionofthetiersbeingthesameasthoseappliedforacalculationapproach,setoutinparagraph4.2.2.1.4.MeasurementproceduresforCO2concentrationsaswellasforthemassorvolumeflowofoff-gasesthrougheachstackshalluserelevantCENstandardsassoonastheyareavailable.IfCENstandardsarenotavailable,ISOstandardsornationalstandardsshallapply.Wherenoapplicablestandardsexist,procedurescanbecarriedoutwherepossibleinaccordancewithdraftstandardsorindustrybestpracticeguidelines.ExamplesforrelevantISOstandardsarethefollowing:—ISO10396:1993‘Stationarysourceemissions—Samplingfortheautomateddeterminationofgasconcentrations’,—ISO10012:2003‘Measurementmanagementsystems—Requirementsformeasurementprocessesandmeasuringequipment’.OncetheCEMShasbeeninstalleditshallbeperiodicallycheckedforfunctionalityandperformance,including:—responsetime,—linearity,—interference,—zeroandspandrift,—accuracyagainstareferencemethod.ThebiomassfractionofmeasuredCO2emissionsshallbesubtractedbasedonthecalculationapproachandshallbereportedasamemoitem(seesection12ofthisAnnex).4.2.3.2.Measurementofnon-CO2emissionsGeneralguidelinesforthemeasurementofemissionsofnon-CO2greenhousegasemissionsmaybeelaboratedatalaterstage,inaccordancewiththerelevantprovisionsoftheDirective.4.3.Uncertaintyassessment‘Permissibleuncertainty’withintheseguidelinesshallbeexpressedasthe95%confidenceintervalaroundthemeasuredvalue,e.g.whencharacterisingmeteringequipmentforthetiersystemortheaccuracyofacontinuousmeasurementsystem.4.3.1.CalculationTheoperatorshallhaveanunderstandingoftheimpactofuncertaintyontheoverallaccuracyofhisreportedemissiondata.Underthecalculation-basedmethodology,thecompetentauthoritywillhaveapprovedthecombinationoftiersforeachsourceinaninstallationplusapprovedallotherdetailsofthemonitoringmethodologyforthatinstallationascontainedwithintheinstallation'spermit.Indoingso,thecompetentauthorityhasauthorisedtheuncertaintydirectlyresultingfromcorrectapplicationoftheapprovedmonitoringmethodology,andtheevidenceofthatapprovalisthecontentofthepermit.Theoperatorshallstatetheapprovedcombinationoftiersforeachsourceinaninstallationinhisannualemissionsreporttothecompetentauthorityforeachactivityandrelevantstreamoffuelormaterial.StatingthecombinationoftiersintheemissionsreportshallconstitutereportinguncertaintyforthepurposesoftheDirective.Hencethereisnofurtherrequirementtoreportonuncertaintyifthecalculation-basedmethodologyisapplied.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/15Thepermissibleuncertaintydeterminedformeteringequipmentwithinthetiersystemshallcomprisethespecifieduncertaintyofmeteringequipment,uncertaintyassociatedtothecalibrationandanyadditionaluncertaintyconnectedtohowthemeteringequipmentisusedinpractice.Thestatedthresholdvalueswithinthetiersystemrefertotheuncertaintyassociatedtothevalueforonereportingperiod.Theoperator,viathequalityassuranceandcontrolprocess,shallmanageandreducetheremaininguncertaintiesoftheemissionsdatainhisemissionsreport.Duringtheverificationprocess,theverifiershallcheckthecorrectapplicationoftheapprovedmonitoringmethodology,andshallassessthemanagementandreductionofremaininguncertaintiesviatheoperator'squalityassuranceandcontrolprocedures.4.3.2.MeasurementAssetoutinsection4.2.1,anoperatorcanjustifytheuseofameasurementbasedmethodologyifitreliablygiveshigheraccuracythantherelevantcalculation-basedmethodologyapplyingacombinationofthehighesttiers.Inordertoprovidethisjustificationtothecompetentauthority,theoperatorshallreportthequantitativeresultsofamorecomprehensiveuncertaintyanalysisconsideringthefollowingsourcesofuncertaintyConcentrationmeasurementsforthecontinuousemissionmeasurement:—thespecifieduncertaintyofcontinuousmeasurementequipment,—uncertaintiesassociatedtothecalibration,—additionaluncertaintyconnectedtohowthemonitoringequipmentisusedinpractice.Inmassandvolumemeteringforthedeterminationofthewastegasstreamforthecontinuousemissionmonitoringandthecorroboratingcalculation:—thespecifieduncertaintyofmeteringequipment,—uncertaintiesassociatedtothecalibration,—additionaluncertaintyconnectedtohowthemeteringequipmentisusedinpractice.Inthedeterminationofthecalorificvalues,emissionandoxidationfactorsorcompositiondataforthecorroboratingcalculation:—thespecifieduncertaintyfromtheappliedcalculationmethodorsystem,—additionaluncertaintyconnectedtohowthecalculationmethodisusedinpractice.Onthebasisoftheoperator'sjustification,thecompetentauthoritymayapprovetheoperator'suseofacontinuousemissionmeasurementsystemforcertainsourcesinaninstallationplusapproveallotherdetailsofthemonitoringmethodologyforthosesourcesastobecontainedwithintheinstallation'spermit.Indoingso,thecompetentauthorityhasauthorisedtheuncertaintydirectlyresultingfromcorrectapplicationoftheapprovedmonitoringmethodology,andtheevidenceofthatapprovalisthecontentofthepermit.Theoperatorshallstatetheuncertaintyfigureresultingfromthisinitialcomprehensiveuncertaintyanalysisinhisannualemissionsreporttothecompetentauthorityfortherelevantsourcesuntilsuchpointthatthecompetentauthorityreviewsthechoiceofmeasurementovercalculationandrequeststhattheuncertaintyfigureberecalculated.StatingthisuncertaintyfigureintheemissionsreportshallconstitutereportinguncertaintyforthepurposesoftheDirective.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/16Theoperator,viathequalityassuranceandcontrolprocess,shallmanageandreducetheremaininguncertaintiesoftheemissionsdatainhisemissionsreport.Duringtheverificationprocess,theverifiershallcheckthecorrectapplicationoftheapprovedmonitoringmethodology,andshallassessthemanagementandreductionofremaininguncertaintiesviatheoperator'squalityassuranceandcontrolprocedures.4.3.3.IllustrativeuncertaintyfiguresTable3givesanindicativeoverviewofoveralluncertaintytypicallyachievablewithrespecttodeterminationofCO2emissionsfrominstallationsofdifferentmagnitudesofemissionslevels.Theinformationinthistableshouldbeconsideredbythecompetentauthoritywhenevaluatingorapprovingthemonitoringmethodologyofagiveninstallationusingcalculationmethodsorusingcontinuousemissionsmeasurementsystems.TABLE3InformativetablewithtypicaloveralluncertaintiesassociatedtothedeterminationofCO2emissionsfromaninstallationoractivityinaninstallationforindividualfuelormaterialstreamsofdifferentmagnitudes...DescriptionExamplesE:CO2-emissioninktonnesperyearE>500100<E<500E<100Gaseousandliquidfuelswithconstantqualitynaturalgas2,53,55Liquidfuelsandgaseousfuelswithvaryingcompositiongasoil;blastfurnacegas3,5510Solidfuelswithvaryingcompositioncoal3510Solidfuelswithstronglyvaryingcompositionwaste51012,5Processemissionsfromsolidrawmaterialslimestone,dolomite57,5105.REPORTINGAnnexIVtotheDirectivesetsoutthereportingrequirementsforinstallations.Thereportingformatsetoutinsection11ofthisAnnexshallbeusedasabasisforreportingofthequantitativedata.ThereportshallbeverifiedinaccordancewiththedetailedrequirementsestablishedbytheMemberStatepursuanttoAnnexVtotheDirective.Theoperatorshallsubmittheverifiedreporttothecompetentauthorityby31Marcheachyearforemissionsduringtheprecedingyear.EmissionreportsheldbythecompetentauthorityshallbemadeavailabletothepublicbythatauthoritysubjecttotheruleslaiddowninDirective2003/4/ECoftheEuropeanParliamentandoftheCouncilof28January2003onpublicaccesstoenvironmentalinformationandrepealingCouncilDirective90/313/EEC(3).WithregardtotheapplicationoftheexceptionlaiddowninArticle4(2)(d)ofthatDirective,operatorsmayindicateintheirreportwhichinformationtheyconsidercommerciallysensitive.Eachoperatorshallincludethefollowinginformationinthereportforaninstallation:1.dataidentifyingtheinstallation,asspecifiedinAnnexIVtotheDirective,anditsuniquepermitnumber;OfficialJournaloftheEuropeanUnionEN26.2.2004L59/17(3)OJL41,14.2.2003,p.26.2.forallsourcestheemissiontotals,chosenapproach(measurementorcalculation),chosentiersandmethod(ifapplicable),activitydata(4),emissionfactors(5),andoxidation/conversionfactors(6).Ifamassbalanceisappliedoperatorsshallreportthemassflow,carbonandenergycontentforeachfuelandmaterialstreamintoandoutoftheinstallationandtheirstocks;3.temporalorpermanentchangesoftiers,reasonsforthesechanges,startingdateforchanges,andstartingandendingdatesoftemporalchanges;4.anyotherchangesintheinstallationduringthereportingperiodthatmayberelevantfortheemissionsreport.Informationtobeprovidedunderpoints3and4andsupplementaryinformationregardingpoint2isnotsuitableforpresentationinthetabulatedformofthereportingformatandshallthereforebeincludedintheannualemissionreportasplaintext.Thefollowingitems,whicharenotaccountedforintermsofemissions,shallbereportedasmemoitems:—amountsofbiomasscombusted[TJ]oremployedinprocesses[torm3],—CO2emissions[tCO2]frombiomasswheremeasurementisusedtodetermineemissions,—CO2transferredfromaninstallation[tCO2],andinwhattypeofcompoundsitwastransferred.FuelsandresultingemissionsshallbereportedusingtheIPCCstandardfuelcategories(seesection8ofthisAnnex)whicharebasedonthedefinitionsoftheInternationalEnergyAgency(http://www.iea.org/stats/defs/defs.htm).IntheeventthattheMemberStaterelevanttotheoperatorhaspublishedalistoffuelcategoriesincludingdefinitionsandemissionfactorsconsistentwithitslatestnationalinventorysubmittedtotheSecretariatoftheUnitedNationsFrameworkConventiononClimateChangethesecategoriesandtheiremissionsfactorsshallbeusedifapprovedundertherelevantmonitoringmethodology.Inaddition,wastetypesandemissionsresultingfromtheiruseasfuelsorinputmaterialsshallbereported.Thewastetypesshallbereportedusingtheclassificationofthe‘EuropeanListofWastes’(CommissionDecision2000/532/ECof3May2000replacingDecision94/3/ECestablishingalistofwastespursuanttoArticle1(a)ofCouncilDirective75/442/EEConwasteandCouncilDecision94/904/ECestablishingalistofhazardouswastepursuanttoArticle1(4)ofCouncilDirective91/689/EEConhazardouswaste(7):(http://europa.eu.int/comm/environment/waste/legislation/a.htm).Therespectivesix-digitcodesshallbeaddedtothenamesoftherelevantwastetypesusedintheinstallation.Emissionsoccurringfromdifferentsourcesofasingleinstallationbelongingtothesametypeofactivitymaybereportedinanaggregatemannerforthetypeofactivity.EmissionsshallbereportedasroundedtonnesofCO2(forexample1245978tonnes).Activitydata,emissionfactorsandoxidationorconversionfactorsshallberoundedtoincludeonlysignificantdigitsbothforemissioncalculationsandreportingpurposes,forexampleonlyatotaloffivedigits(forexample1,2369)foravaluewhichexhibitsanuncertaintyof±0,01%.InordertoachieveconsistencybetweendatareportedundertheDirectiveanddatareportedbyMemberStatesundertheUNFrameworkConventiononClimateChangeandotheremissiondatareportedfortheEuropeanpollutantemissionregister(EPER),eachactivitycarriedoutbyaninstallationshallbelabelledapplyingthecodesfromthefollowingtworeportingschemes:(1)thecommonreportingformatfornationalgreenhousegasinventorysystemsasapprovedbytherespectivebodiesoftheUnitedNationsFrameworkConventiononClimateChange(seesection12.1ofthisAnnex);(2)theIPPCcodeofAnnexA3oftheEuropeanpollutantemissionregister(EPER)(seesection12.2ofthisAnnex).OfficialJournaloftheEuropeanUnionEN26.2.2004L59/18(4)Activitydataforcombustionactivitiesshallbereportedasenergy(netcalorificvalue)andmass.Biomassfuelsorinputmaterialsalsohavetobereportedasactivitydata.(5)EmissionfactorsforcombustionactivitiesshallbereportedasCO2emissionperenergycontent.(6)Conversionandoxidationfactorsshallbereportedasdimensionlessfractions.(7)OJL226,6.9.2000,p.3.MostrecentlyamendedbyCouncilDecision2001/573/EC(OJL203,28.7.2001,p.18).6.RETENTIONOFINFORMATIONAnoperatorofaninstallationshalldocumentandarchivemonitoringdatafortheinstallation'semissionsfromallsourcesbelongingtoactivitieslistedinAnnexItotheDirectiveofgreenhousegasesspecifiedinrelationtothoseactivities.Thedocumentedandarchivedmonitoringdatashallbesufficienttoallowfortheverificationoftheannualemissionsreportofaninstallation'semissionssubmittedbytheoperatorpursuanttoArticle14(3)totheDirective,inaccordancewiththecriteriasetoutinAnnexVtotheDirective.Datathatarenotpartoftheannualemissionsreportshallnotberequiredtobereportedormadepublicotherwise.Toallowreproducibilityofthedeterminationofemissionsbytheverifieroranotherthirdparty,anoperatorofaninstallationshallretainforatleast10yearsafterthesubmissionofthereportpursuanttoArticle14(3)oftheDirectiveforeachreportingyear:Forthecalculationapproach:—thelistofallsourcesmonitored,—theactivitydatausedforanycalculationoftheemissionsforeachsourceofgreenhousegases,categorisedbyprocessandfueltype,—documentsjustifyingtheselectionofthemonitoringmethodologyandthedocumentsjustifyingtemporalornon-temporalchangesofmonitoringmethodologiesandtiersapprovedbythecompetentauthority,—documentationofthemonitoringmethodologyandresultsfromthedevelopmentofactivity-specificemissionfactorsandbiomassfractionsforspecificfuels,andoxidationorconversionfactors,andrespectiveproofsofapprovalfromthecompetentauthority,—documentationoftheprocessofcollectionofactivitydatafortheinstallationanditssources,—theactivitydata,emission,oxidationorconversionfactorssubmittedtothecompetentauthorityforthenationalallocationplanforyearsprecedingthetimeperiodcoveredbythetradingscheme,—documentationoftheresponsibilitiesinconnectiontotheemissionsmonitoring,—theannualemissionsreport,and—anyotherinformationthatisidentifiedasrequiredfortheverificationoftheannualemissionsreport.Thefollowingadditionalinformationshallberetainedifthemeasurementapproachisapplied:—documentationjustifyingtheselectionofmeasurementasamonitoringmethodology,—thedatausedfortheuncertaintyanalysisofemissionsfromeachsourceofgreenhousegases,categorisedbyprocessandfueltype,—adetailedtechnicaldescriptionofthecontinuousmeasurementsystemincludingthedocumentationoftheapprovalfromthecompetentauthority,—rawandaggregateddatafromthecontinuousmeasurementsystem,includingdocumentationofchangesovertime,thelogbookontests,down-times,calibrations,servicingandmaintenance,—documentationofanychangesofthemeasurementsystem.7.QUALITYASSURANCEANDCONTROL7.1.GeneralrequirementsTheoperatorshallestablish,document,implementandmaintainaneffectivedatamanagementsystemforthemonitoringandreportingofgreenhousegasemissionsinaccordancewiththeseguidelines.Theoperatorshallputinplacethisdatamanagementsystembeforethestartofthereportingperiod,inorderthatalldataisrecordedandcontrolledappropriatelyinpreparationforverification.Theinformationstoredwithinthedatamanagementsystemshallincludetheinformationlistedundersection6.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/19TherequiredqualityassuranceandcontrolproceduresmaybeimplementedinthecontextoftheEUEcoManagementandauditscheme(EMAS)orotherenvironmentalmanagementsystems,includingISO14001:1996(‘Environmentalmanagementsystems—Specificationwithguidanceforuse’).Qualityassuranceandcontrolproceduresshalladdresstheproceduresneededformonitoringandreportingofgreenhousegasesandtheapplicationoftheseprocedureswithintheinstallationandshallinclude,interalia:—identificationofgreenhousegassourcescoveredbytheschemeunderAnnexItotheDirective,—thesequenceandinteractionofmonitoringandreportingprocesses,—responsibilitiesandcompetence,—themethodsofcalculationsormeasurementwhichareused,—themeasuringequipmentused(ifapplicable),—reportingandrecords,—internalreviewsofbothreporteddataandthequalitysystem,—correctiveandpreventiveaction.Whereanoperatorchoosestooutsourceanyprocessthataffectsthequalityassuranceandcontrolprocedures,theoperatorshallensurecontroloverandtransparencyofsuchprocesses.Therelevantcontrolandtransparencymeasuresofsuchoutsourcedprocessesshallbeidentifiedwithinthequalityassuranceandcontrolprocedures.7.2.MeasuringtechniquesanddevicesTheoperatorshallensurethatrelevantmeasuringequipmentiscalibrated,adjustedandcheckedatregularintervalsincludingpriortouse,andcheckedagainstmeasurementstandardstraceabletointernationalmeasurementstandards.Inaddition,theoperatorshallassessandrecordthevalidityofthepreviousmeasuringresultswhentheequipmentisfoundnottoconformtorequirements.Whentheequipmentisfoundnottoconformtorequirements,theoperatorshallpromptlytakenecessaryremedialaction.Recordsoftheresultsofcalibrationandauthentificationshallberetained.Iftheoperatorisworkingwithacontinuousemissionmeasurementsystem,theoperatorshallcomplywiththeordersoftheEN14181(‘Stationarysourceemissions—Qualityassuranceofautomatedmeasuringsystems’)andoftheENISO14956:2002(‘Airquality—Evaluationofthesuitabilityofameasurementprocedurebycomparisonwitharequireduncertainty’)fortheinstrumentsandtheoperator.Alternatively,independentandaccreditedtestlaboratoriesmaybeentrustedwiththemeasurements,evaluationofdata,monitoringandreporting.InthiscasethetestlaboratoriesshallinadditionbeaccreditedagainsttheENISO17025:2000(‘Generalrequirementsforthecompetenceoftestingandcalibrationlaboratories’).7.3.DatamanagementTheoperatorshallperformdatamanagementqualityassuranceandcontrolprocessesonitsdatatopreventomissions,misrepresentationsanderrors.Suchprocessesshallbedesignedbytheoperatorbasedonthecomplexityofthedataset.Thedatamanagementqualityassuranceandcontrolprocessesshallberecordedandmadeavailabletotheverifier.Simpleandeffectivedataqualityassuranceandqualitycontrolcanbeperformedattheoperationallevelbycomparisonsofmonitoredvaluesusingverticalandhorizontalapproaches.Averticalapproachcomparesemissionsdatamonitoredforthesameinstallationindifferentyears.Amonitoringerrorisprobableifdifferencesbetweenannualdatacannotbeexplainedby:—changesinactivitylevels,—changesconcerningfuelsorinputmaterial,—changesconcerningtheemittingprocesses(e.g.energyefficiencyimprovements).OfficialJournaloftheEuropeanUnionEN26.2.2004L59/20Ahorizontalapproachcomparesvaluesresultingfromdifferentoperationaldatacollectionsystems,including:—comparisonofdataonfuelorinputmaterialconsumedbyspecificsourceswithfuelpurchasingdataanddataonstockchanges,—comparisonoftotaldataonfuelorinputmaterialconsumptiondatawithfuelpurchasingdataanddataonstockchanges,—comparisonofemissionfactorsthathavebeencalculatedorobtainedfromthefuelsupplier,tonationalorinternationalreferenceemissionfactorsofcomparablefuels,—comparisonofemissionfactorsbasedonfuelanalysestonationalorinternationalreferenceemissionfactorsofcomparablefuels,—comparisonofmeasuredandcalculatedemissions.7.4.VerificationandmaterialityTheoperatorshallsubmittheemissionsreport,acopyofitspermitforeachofitsinstallations,plusanyotherrelevantinformationtotheverifier.Theverifiershallassesswhetherthemonitoringmethodologyappliedbytheoperatorcomplieswiththeinstallation'smonitoringmethodologyasapprovedbythecompetentauthority,theprinciplesformonitoringandreportingpresentedinsection3,andtheguidelineslaiddowninthisandsubsequentAnnexes.Onthebasisofthisassessmenttheverifiershallconcludeastowhetherthedatawithintheemissionsreportcontainsomissions,misrepresentationsorerrorsthatleadtomaterialmisstatementofthereportedinformation.Aspartoftheverificationprocess,theverifiershallinparticular:—understandeachactivityundertakenbytheinstallation,thesourcesofemissionswithintheinstallation,themeteringequipmentusedtomonitorormeasureactivitydata,theoriginandapplicationofemissionfactorsandoxidation/conversionfactors,andtheenvironmentinwhichtheinstallationoperates,—understandtheoperator'sdatamanagementsystemandoverallorganisationwithrespecttomonitoringandreporting,andobtain,analyseandcheckthedatacontainedwithinthedatamanagementsystem,—establishanacceptablematerialitylevelinthecontextofthenatureandcomplexityoftheinstallation'sactivitiesandsources,—analysethedatariskswhichcouldleadtoamaterialmisstatementwithintheemissionsreport,basedontheverifier'sprofessionalknowledgeandtheinformationsubmittedbytheoperator,—drawupaverificationplanwhichiscommensuratewiththisriskanalysisandthescopeandcomplexityoftheoperator'sactivitiesandsources,andwhichdefinesthesamplingmethodstobeusedwithrespecttothatoperator'sinstallations,—carryouttheverificationplanbygatheringdatainaccordancewiththedefinedsamplingmethods,plusallrelevantadditionalevidence,uponwhichtheverifier'sverificationconclusionwillbebased,—checkthattheapplicationofthemonitoringmethodologyspecifiedinthepermithasdeliveredanaccuracylevelconsistentwiththedefinedtiers,—requesttheoperatortoprovideanymissingdataorcompletemissingsectionsofaudittrails,explainvariationsintheemissionsdata,orrevisecalculations,beforereachingafinalverificationconclusion.Throughouttheverificationprocess,theverifiershalldeterminemisstatementsbyassessingwhether:—thequalityassuranceandcontrolprocessesdescribedin7.1,7.2and7.3havebeenimplemented,—thereisclearandobjectiveevidenceobtainedthroughthegatheringofdatatosupportthedeterminationofmisstatements.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/21Theverifiershallassessthematerialitybothofanyindividualmisstatementandoftheaggregateofuncorrectedmisstatements,takingintoaccountanyomission,misrepresentationorerrorthatthatcouldleadtomisstatement,forexampleadatamanagementsystemthatproducesnon-transparent,biasedorinconsistentfigures.Thelevelofassuranceshallbecommensuratewiththematerialitythresholddeterminedforthatinstallation.Attheendoftheverificationprocess,theverifiershallmakeajudgmentwithrespecttowhethertheemissionsreportcontainsanymaterialmisstatement.Iftheverifierconcludesthattheemissionsreportdoesnotcontainanymaterialmisstatement,theoperatorcansubmittheemissionsreporttothecompetentauthorityinaccordancewithArticle14(3)oftheDirective.Iftheverifierconcludesthattheemissionsreportcontainsamaterialmisstatement,theoperator'sreporthasnotbeenverifiedassatisfactory.InaccordancewithArticle15oftheDirective,MemberStatesshallensurethatanoperatorwhosereporthasnotbeenverifiedassatisfactoryby31Marcheachyearforemissionsduringtheprecedingyearcannotmakefurthertransfersofallowancesuntilareportfromthatoperatorhasbeenverifiedassatisfactory.MemberStatesshalllaydownapplicablepenaltiesinaccordancewithArticle16oftheDirective.Thetotalemissionsfigureforaninstallationinanemissionsreportthathasbeenverifiedassatisfactoryshallbeusedbythecompetentauthoritytocheckwhetherasufficientnumberofallowanceshavebeensurrenderedbytheoperatorinrespectofthatsameinstallation.MemberStatesshallensurethatdivergencesofopinionbetweenoperators,verifiersandcompetentauthoritiesdonotaffectproperreportingandaresettledinaccordancewiththeDirective,theseguidelines,thedetailedrequirementsestablishedbytheMemberStatespursuanttoAnnexVtotheDirectiveandrelevantnationalprocedures.8.EMISSIONFACTORSThissectioncontainsreferenceemissionfactorsforthetier1levelthatpermittheuseofnon-activity-specificemissionfactorsforthecombustionoffuel.Ifafueldoesnotbelongtoanexistingfuelcategorytheoperatorshallusehisexpertjudgementtoassignthefuelusedtoarelatedfuelcategory,subjecttotheapprovalofthecompetentauthority.TABLE4Fossilfuelemissionfactors—relatedtonetcalorificvalue(NCV),excludingoxidationfactorsFuelCO2emissionfactor(tCO2/TJ)Sourceofemissionfactor(A)LiquidfossilPrimaryfuelsCrudeoil73,3IPCC,1996(8)Orimulsion80,7IPCC,1996Naturalgasliquids63,1IPCC,1996Secondaryfuels/productsGasoline69,3IPCC,1996Kerosene(9)71,9IPCC,1996Shaleoil77,4NationalCommunicationEstonia,2002Gas/dieseloil74,1IPCC,1996Residualfueloil77,4IPCC,1996OfficialJournaloftheEuropeanUnionEN26.2.2004L59/22(8)Revised1996IPCCguidelinesfornationalgreenhousegasinventories:Referencemanual,1.13.(9)Kerosene,otherthanjetkerosene.FuelCO2emissionfactor(tCO2/TJ)SourceofemissionfactorLiquidpetroleumgas63,1IPCC,1996Ethane61,6IPCC,1996Naphta73,3IPCC,1996Bitumen80,7IPCC,1996Lubricants73,3IPCC,1996Petroleumcoke100,8IPCC,1996Refineryfeedstocks73,3IPCC,1996Otheroil73,3IPCC,1996(B)SolidfossilPrimaryfuelsAnthracite98,3IPCC,1996Cokingcoal94,6IPCC,1996Otherbitumencoal94,6IPCC,1996Sub-bitumencoal96,1IPCC,1996Lignite101,2IPCC,1996Oilshale106,7IPCC,1996Peat106,0IPCC,1996SecondaryfuelsBKBandpatentfuel94,6IPCC,1996Cokeoven/gascoke108,2IPCC,1996(C)GaseousfossilCarbonmonoxide155,2BasedonNCVof10,12TJ/t(10)Naturalgas(dry)56,1IPCC,1996Methane54,9BasedonNCVof50,01TJ/t(11)Hydrogen0Carbon-freesubstanceOfficialJournaloftheEuropeanUnionEN26.2.2004L59/23(10)J.FalbeandM.Regitz,RömppChemieLexikon,Stuttgart,1995.(11)J.FalbeandM.Regitz,RömppChemieLexikon,Stuttgart,1995.9.LISTOFCO2-NEUTRALBIOMASSThisexemplarybutnotexhaustivelistcontainsanumberofmaterials,whichareconsideredbiomassfortheapplicationoftheseguidelinesandshallbeweightedwithanemissionfactorof0[tCO2/TJortorm3].Peatandfossilfractionsofthematerialslistedbelowshallnotbeconsideredbiomass.1.Plantsandpartsofplants,interalia:—straw,—hayandgrass,—leaves,wood,roots,stumps,bark,—crops,e.g.maizeandtriticale.2.Biomasswastes,productsandby-products,interalia:—industrialwastewood(wastewoodfromwoodworkingandwoodprocessingoperationsandwastewoodfromoperationsinthewoodmaterialsindustry),—usedwood(usedproductsmadefromwood,woodmaterials)andproductsandby-productsfromwoodprocessingoperations—wood-basedwastefromthepulpandpaperindustries,e.g.blackliquor,—forestryresidues,—animal,fishandfoodmeal,fat,oilandtallow,—primaryresiduesfromthefoodandbeverageproduction,—manure,—agriculturalplantresidues,—sewagesludge,—biogasproducedbydigestion,fermentationorgasificationofbiomass,—harboursludgeandotherwaterbodysludgesandsediments,—landfillgas.3.Biomassfractionsofmixedmaterials,interalia:—thebiomassfractionofflotsamfromwaterbodymanagement,—thebiomassfractionofmixedresiduesfromfoodandbeverageproduction,—thebiomassfractionofcompositescontainingwood,—thebiomassfractionoftextilewastes,—thebiomassfractionofpaper,cardboard,pasteboard,—thebiomassfractionofmunicipalandindustrialwaste,—thebiomassfractionofprocessedmunicipalandindustrialwastes.4.Fuelswhosecomponentsandintermediateproductshaveallbeenproducedfrombiomass,interalia:—bioethanol,—biodiesel,—etherisedbioethanol,—biomethanol,—biodimethylether,—bio-oil(apyrolysisoilfuel)andbiogas.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/2410.DETERMINATIONOFACTIVITY-SPECIFICDATAANDFACTORS10.1.DeterminationofnetcalorificvaluesandemissionfactorsforfuelsThespecificproceduretodeterminetheactivity-specificemissionfactorincludingthesamplingprocedureforaspecificfueltypeshallbeagreedwiththecompetentauthoritybeforethestartoftherespectivereportingperiodinwhichitwillbeapplied.Theproceduresappliedtosamplethefuelandtodetermineitsnetcalorificvalue,carboncontentandemissionfactorshallbebasedonrelevantCENstandards(suchasonthesamplefrequency,samplingprocedures,determinationofgrossandnetcalorificvalue,andcarboncontentsforthedifferentfueltypes)assoonastheyareavailable.IfCENstandardsarenotavailable,ISOstandardsornationalstandardsshallapply.Wherenoapplicablestandardsexist,procedurescanbecarriedoutwherepossibleinaccordancewithdraftstandardsorindustrybestpracticeguidelines.ExamplesforrelevantCENstandardsareasfollows:—ENISO4259:1996‘Petroleumproducts—Determinationandapplicationofprecisiondatainrelationtomethodsoftest’.ExamplesforrelevantISOstandardsareasfollows:—ISO13909-1,2,3,4:2001Hardcoalandcoke—Mechanicalsampling,—ISO5069-1,2:1983:Browncoalsandlignites;Principlesofsampling,—ISO625:1996Solidmineralfuels—Determinationofcarbonandhydrogen—Liebigmethod,—ISO925:1997Solidmineralfuels—Determinationofcarbonatecarboncontent—Gravimetricmethod,—ISO9300-1990:MeasurementofgasflowbymeansofcriticalflowVenturinozzles,—ISO9951-1993/94:Measurementofgasflowinclosedconduits—Turbinemeters.Supplementalnationalstandardsforthecharacterisationoffuelsareasfollows:—DIN51900-1:2000‘Testingofsolidandliquidfuels—Determinationofgrosscalorificvaluebythebombcalorimeterandcalculationofnetcalorificvalue—Part1:Principles,apparatus,methods’,—DIN51857:1997‘Gaseousfuelsandothergases—Calculationofcalorificvalue,density,relativedensityandWobbeindexofpuregasesandgasmixtures’,—DIN51612:1980Testingofliquefiedpetroleumgases;calculationofnetcalorificvalue,—DIN51721:2001‘Testingofsolidfuels—Determinationofcarbonandhydrogencontent’(alsoapplicableforliquidfuels).Thelaboratoryusedtodeterminetheemissionfactor,carboncontentandnetcalorificvalueshallbeaccreditedaccordingtoENISO17025(‘Generalrequirementsforthecompetenceoftestingandcalibrationlaboratories’).Itisimportanttonotethattoachieveappropriateaccuracyoftheactivity-specificemissionfactor(inadditiontotheprecisionoftheanalyticalprocedureforthedeterminationofthecarboncontentandthenetcalorificvalue)thesamplingfrequency,thesamplingprocedureandthesamplepreparationarecritical.Theydependgreatlyonthestateandhomogeneityofthefuel/material.Therequirednumberofsampleswillbelargerforveryheterogeneousmaterialssuchasmunicipalsolidwasteandbemuchsmallerformostcommercialgaseousorliquidfuels.Thedeterminationofthecarboncontent,netcalorificvaluesandemissionfactorsforbatchesoffuelshallfollowgenerallyacceptedpracticeforrepresentativesampling.Theoperatorshallprovideevidencethatthederivedcarboncontent,calorificvaluesandemissionfactorsarerepresentativeandfreeofbias.Therespectiveemissionfactorshallbeusedonlyforthebatchoffuelforwhichitwasintendedtoberepresentative.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/25Thefulldocumentationoftheproceduresusedintherespectivelaboratoryforthedeterminationoftheemissionfactorandthefullsetofresultsshallberetainedandmadeavailabletotheverifieroftheemissionsreport.10.2.Determinationofactivity-specificoxidationfactorsThespecificproceduretodeterminetheactivity-specificoxidationfactorincludingthesamplingprocedureforaspecificfueltypeandinstallationshallbeagreedwiththecompetentauthoritybeforethestartoftherespectivereportingperiodinwhichitwillbeapplied.Theproceduresappliedtodeterminearepresentativeactivity-specificoxidationfactor(e.g.viathecarboncontentofsoot,ashes,effluentsandotherwastesorby-products)foraspecificactivityshallbebasedonrelevantCENstandardsassoonastheyareavailable.IfCENstandardsarenotavailable,ISOstandardsornationalstandardsshallapply.Wherenoapplicablestandardsexist,procedurescanbecarriedoutwherepossibleinaccordancewithdraftstandardsorindustrybestpracticeguidelines.ThelaboratoryusedtodeterminetheoxidationfactorortheunderlyingdatashallbeaccreditedaccordingtoENISO17025(‘Generalrequirementsforthecompetenceoftestingandcalibrationlaboratories’).Thedeterminationofactivity-specificoxidationfactorsfrombatchesofmaterialshallfollowgenerallyacceptedpracticeforrepresentativesampling.Theoperatorshallprovideevidencethatthederivedoxidationfactorsarerepresentativeandfreeofbias.Thefulldocumentationoftheproceduresusedbytheorganisationforthedeterminationoftheoxidationfactorsandthefullsetofresultsshallberetainedandmadeavailabletotheverifieroftheemissionsreport.10.3.DeterminationofprocessemissionfactorsandcompositiondataThespecificproceduretodeterminetheactivity-specificemissionfactorincludingthesamplingprocedureforaspecificmaterialshallbeagreedwiththecompetentauthoritybeforethestartoftherespectivereportingperiodinwhichitwillbeapplied.TheproceduresappliedtosampleanddeterminethecompositionoftherelevantmaterialorderiveaprocessemissionfactorshallbebasedonrelevantCENstandardsassoonastheyareavailable.IfCENstandardsarenotavailableISOstandardsornationalstandardsshallapply.Wherenoapplicablestandardsexist,procedurescanbecarriedoutwherepossibleinaccordancewithdraftstandardsorindustrybestpracticeguidelines.ThelaboratoryusedtodeterminethecompositionoremissionfactorshallbeaccreditedaccordingtoENISO17025(‘Generalrequirementsforthecompetenceoftestingandcalibrationlaboratories’).Thedeterminationoftheprocessemissionfactorsandcompositiondataforbatchesofmaterialsshallfollowgenerallyacceptedpracticeforrepresentativesampling.Theoperatorshallprovideevidencethatthederivedprocessemissionfactororcompositiondataarerepresentativeandfreeofbias.Therespectivevalueshallbeusedonlyforthebatchofmaterialforwhichitwasintendedtoberepresentative.Thefulldocumentationoftheproceduresusedbytheorganisationforthedeterminationoftheemissionfactororcompositiondataandthefullsetofresultsshallberetainedandmadeavailabletotheverifieroftheemissionsreport.10.4.DeterminationofabiomassfractionTheterm‘biomassfraction’forthepurposeoftheseguidelinesreferstothepercentageofmasscombustiblebiomasscarbonaccordingtothebiomassdefinition(seesections2and9ofthisAnnex)outofthetotalmassofcarboninafuelmixture.Thespecificproceduretodeterminethebiomassfractionofaspecificfueltypeincludingthesamplingprocedureshallbeagreedwiththecompetentauthoritybeforethestartofthereportingperiodinwhichitwillbeapplied.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/26TheproceduresappliedtosamplethefuelandtodeterminethebiomassfractionshallbebasedonrelevantCENstandardsassoonastheyareavailable.IfCENstandardsarenotavailableISOstandardsornationalstandardsshallapply.Wherenoapplicablestandardsexist,procedurescanbecarriedoutwherepossibleinaccordancewithdraftstandardsorindustrybestpracticeguidelines(12).Methodsapplicabletodeterminethebiomassfractioninafuelcouldrangefromthemanualsortingofcomponentsofmixedmaterials,todifferentialmethodsdeterminingheatingvaluesofabinarymixtureanditstwopurecomponentstoanisotopicanalysisofcarbon-14,dependingonthespecificnatureoftherespectivefuelmixture.ThelaboratoryusedtodeterminethebiomassfractionshallbeaccreditedaccordingtoENISO17025(‘Generalrequirementsforthecompetenceoftestingandcalibrationlaboratories’).Thedeterminationofthebiomassfractioninbatchesofmaterialsshallfollowgenerallyacceptedpracticeforrepresentativesampling.Theoperatorshallprovideevidencethatthederivedvaluesarerepresentativeandfreeofbias.Therespectivevalueshallbeusedonlyforthebatchofmaterialforwhichitwasintendedtoberepresentative.Thefulldocumentationoftheproceduresusedintherespectivelaboratoryforthedeterminationofthebiomassfractionandthefullsetofresultsshallberetainedandmadeavailabletotheverifieroftheemissionsreport.Ifthedeterminationofthebiomassfractioninamixedfuelistechnicallynotfeasibleorwouldleadtounreasonablyhighcoststheoperatorshalleitherassumea0%biomassshare(i.e.completefossiloriginofallcarboninthatparticularfuel)orproposeanestimationmethodforapprovalbythecompetentauthority.11.REPORTINGFORMATThefollowingtablesshallbeusedasabasisforreportingandmaybeadaptedcorrespondingtothenumberofactivities,typeofinstallation,fuelsandprocessesmonitored.11.1.IdentificationofinstallationIdentificationofinstallationResponse1.Nameofparentcompany2.Nameofsubsidiarycompany3.Operatorofinstallation4.Installation:4.1.Name4.2.Permitnumber(13)4.3.ReportingunderEPERrequired?Yes/No4.4.EPERidentificationnumber(14)4.5.Address/cityoftheinstallationOfficialJournaloftheEuropeanUnionEN26.2.2004L59/27(12)AnexampleistheDutchBRL-K10016(‘Theshareofbiomassinsecondaryfuels’)developedbyKIWA.(13)Theidentificationnumberwillbeprovidedbythecompetentauthorityinthepermittingprocess.(14)OnlytobefilledinifinstallationisrequiredtoreportunderEPERandthereisnotmorethanoneEPER-activityundertheinstallation'spermit.Theinformationisnotobligatoryandusedforadditionalidentificationpurposesbeyondthenameandaddressdatagiven.IdentificationofinstallationResponse4.6.Postcode/country4.7.Coordinatesofthelocation5.Contactperson:5.1.Name5.2.Address/city/postcode/country5.3.Telephone5.4.Fax5.5.E-mail6.Reportingyear7.TypeofAnnexIactivitiescarriedout(15)Activity1Activity2ActivityN11.2.OverviewactivitiesandemissionswithinaninstallationEmissionsofAnnexIactivitiesCategoriesIPCCCRF-category(16)IPPCcodeofEPERcate-goryApproachused?Calcu-lation/measurementUncertainty(measure-mentapproach)(17)Tierschanged?Yes/NoEmissionst/CO2ActivitiesActivity1Activity2ActivityNTotalOfficialJournaloftheEuropeanUnionEN26.2.2004L59/28(15)E.g.‘Mineraloilrefineries’.(16)E.g.‘1.IndustrialProcesses,AMineralProducts,1.LimeProduction’.(17)Onlytobefilledinifemissionshavebeendeterminedbymeasurement.MemoItemsTransferredCO2BiomassemployedforcombustionBiomassemployedinprocessesBiomassemissionsAmounttransferredTransferredmaterialUnit[tCO2][TJ][torm3][tCO2](18)Activity1Activity2ActivityN11.3.Combustionemissions(Calculation)ActivityNTypeofAnnexIactivity:Descriptionofactivity:FossilfuelsFuel1FossilfuelTypeoffuel:UnitDataTierappliedActivitydatatorm3TJEmissionfactortCO2/TJOxidationfactor%TotalemissionstCO2FuelNFossilfuelTypeoffuel:UnitDataTierappliedActivitydatatorm3OfficialJournaloftheEuropeanUnionEN26.2.2004L59/29(18)Onlytobefilledinifemissionshavebeendeterminedbymeasurement.TJEmissionfactortCO2/TJOxidationfactor%TotalemissionstCO2BiomassandmixedfuelsFuelMBiomass/mixedfuelsTypeoffuel:Fractionofbiomass(0-100%ofcarboncontent):UnitDataTierappliedActivitydatatorm3TJEmissionfactortCO2/TJOxidationfactor%TotalemissionstCO2ActivitytotalTotalemissions(tCO2)(19)Totalbiomassused(TJ)(20)11.4.Processemissions(Calculation)ActivityNTypeofAnnexIactivity:Descriptionofactivity:ProcessesusingonlyfossilinputmaterialProcess1Typeofprocess:OfficialJournaloftheEuropeanUnionEN26.2.2004L59/30(19)Equalsthesumofemissionsfromfossilfuelsandthefossilfractionofmixedfuels.(20)Equalstheenergycontentofthepurebiomassandthebiomassfractionofmixedfuels.Descriptionofactivitydata:Calculationmethodapplied(onlyifspecifiedinguidelines):UnitDataTierappliedActivitydatatorm3EmissionfactortCO2/tortCO2/m3Conversionfactor%TotalemissionstCO2ProcessNTypeofprocess:DescriptionofactivitydataCalculationmethodapplied(onlyifspecifiedinguidelines):UnitDataTierappliedActivitydatatorm3EmissionfactortCO2/tortCO2/m3Conversionfactor%TotalemissionstCO2Processesusingbiomass/mixedinputmaterialProcessMDescriptionofprocess:Descriptionofinputmaterial:Fractionofbiomass(%ofcarboncontent):Calculationmethodapplied(onlyifspecifiedinguidelines):UnitDataTierappliedActivitydatatorm3OfficialJournaloftheEuropeanUnionEN26.2.2004L59/31EmissionfactortCO2/tortCO2/m3Conversionfactor%TotalemissionstCO2ActivitytotalTotalemissions(tCO2)Totalbiomassused(torm3)12.REPORTINGCATEGORIESEmissionsshallbereportedaccordingtothecategoriesoftheIPCCreportingformatandtheIPPCcodeofAnnexA3oftheEPERDecision(seesection12.2ofthisAnnex).Thespecificcategoriesofbothreportingformatsareshownbelow.Whereanactivitycouldbeclassifiedundertwoormorecategoriestheselectedclassificationshallreflecttheprimarypurposeoftheactivity.12.1.IPCCreportingformatThetablebelowisanexcerptofthecommonreportingformat(CRF)partoftheUNFCCCreportingguidelinesonannualinventories(21).IntheCRFemissionsareattributedtosevenmajorcategories:—energy,—industrialprocesses,—solventandotherproductsuse,—agriculture,—land-usechangeandforestry,—waste,—other.Categories1,2and6ofthefollowingtablewiththeirrelevantsubcategoriesarereproducedbelow:1.SectoralreportforenergyA.Fuelcombustionactivities(Sectoralapproach)1.Energyindustriesa.Publicelectricityandheatproductionb.Petroleumrefiningc.Manufactureofsolidfuelsandotherenergyindustries2.ManufacturingindustriesandconstructionOfficialJournaloftheEuropeanUnionEN26.2.2004L59/32(21)UNFCCC(1999):FCCC/CP/1999/7.a.Ironandsteelb.Non-ferrousmetalsc.Chemicalsd.Pulp,paperandprinte.Foodprocessing,beveragesandtobaccof.Other(pleasespecify)4.Othersectorsa.Commercial/institutionalb.Residentialc.Agriculture/forestry/fisheries5.Other(pleasespecify)a.Stationaryb.MobileB.Fugitiveemissionsfromfuels1.Solidfuelsa.Coalminingb.Solidfueltransformationc.Other(pleasespecify)2.Oilandnaturalgasa.Oilb.NaturalgasOfficialJournaloftheEuropeanUnionEN26.2.2004L59/33c.VentingandflaringVentingFlaringd.Other(pleasespecify)2.SectoralreportforindustrialprocessesA.Mineralproducts1.Cementproduction2.Limeproduction3.Limestoneanddolomiteuse4.Sodaashproductionanduse5.Asphaltroofing6.Roadpavingwithasphalt7.Other(pleasespecify)B.Chemicalindustry1.Ammoniaproduction2.Nitricacidproduction3.Adipicacidproduction4.Carbideproduction5.Other(pleasespecify)C.Metalproduction1.Ironandsteelproduction2.Ferroalloysproduction3.AluminiumproductionOfficialJournaloftheEuropeanUnionEN26.2.2004L59/344.SF6usedinaluminiumandmagnesiumfoundries5.Other(pleasespecify)MemoitemsCO2emissionsfrombiomass12.2.IPPCsourcecategorycodeofEPERDecisionThetablebelowisanexcerptofAnnexA3toCommissionDecision2000/479/ECof17July2000ontheimplementationofaEuropeanpollutantemissionregister(EPER)accordingtoArticle15ofCouncilDirective96/61/ECconcerningintegratedpollutionpreventionandcontrol(22).ExcerptofAnnexA3totheEPERDecision1.Energyindustries1.1.Combustioninstallations>50MW1.2.Mineraloilandgasrefineries1.3.Cokeovens1.4.Coalgasificationandliquefactionplants2.Productionandprocessingofmetals2.1/2.2/2.3/2.4/2.5/2.6.Metalindustryandmetaloreroastingorsinteringinstallations;Installationsfortheproductionofferrousandnon-ferrousmetals3.Mineralindustry3.1/3.3/3.4/3.5.Installationsfortheproductionofcementklinker(>500t/day),lime(>50t/day),glass(>20t/day),mineralsubstances(>20t/day)ofceramicproducts(>75t/day)3.2.Installationsfortheproductionofasbestosorasbestos-basedproducts4.Chemicalindustryandchemicalinstallationsfortheproductionof4.1.Basicorganicchemicals4.2/4.3.BasicinorganicchemicalsorfertilisersOfficialJournaloftheEuropeanUnionEN26.2.2004L59/35(22)OJL192,28.7.2000,p.36.4.4/4.6.Biocidesandexplosives4.5.Pharmaceuticalproducts5.Wastemanagement5.1/5.2.Installationsforthedisposalorrecoveryofhazardouswaste(>10t/day)ormunicipalwaste(>3t/hour)5.3/5.4.Installationsforthedisposalofnon-hazardouswaste(>50t/day)andlandfills(>10t/day)6.OtherAnnexIactivities6.1.Industrialplantsforpulpfromtimberorotherfibrousmaterialsandpaperorboardproduction(>20t/day)6.2.Plantsforthepretreatmentoffibresortextiles(>10t/day)6.3.Plantsfortanningofhidesandskins(>12t/day)6.4.Slaughterhouses(>50t/day),plantsfortheproductionofmilk(>200t/day),otheranimalrawmaterials(>75t/day)orvegetablerawmaterials(>300t/day)6.5.Installationsforthedisposalorrecyclingofanimalcarcasesandanimalwaste(>10t/day)6.6.Installationsforpoultry(>40000),pigs(>2000)orsows(>750)6.7.Installationsforsurfacetreatmentorproductsusingorganicsolvents(>200t/year)6.8.InstallationsfortheproductionofcarbonorgraphiteOfficialJournaloftheEuropeanUnionEN26.2.2004L59/36ANNEXIIGuidelinesforcombustionemissionsfromactivitiesaslistedinAnnexItotheDirective1.BOUNDARIESANDCOMPLETENESSTheactivity-specificguidelinescontainedinthisAnnexshallbeusedtomonitorgreenhousegasemissionsfromcombustioninstallationswitharatedthermalinputexceeding20MW(excepthazardousormunicipalwasteinstallations)aslistedinAnnexItotheDirectiveandtomonitorcombustionemissionsfromotheractivitiesaslistedinAnnexItotheDirectivewherereferredtoinAnnexesIIItoXItotheseguidelines.ThemonitoringofgreenhousegasemissionsfromcombustionprocessesshallincludeemissionsfromthecombustionofallfuelsattheinstallationaswellasemissionsfromscrubbingprocessesforexampletoremoveSO2.Emissionsfrominternalcombustionenginesfortransportationpurposesshallnotbemonitoredandreported.Allgreenhousegasemissionsfromthecombustionoffuelsattheinstallationshallbeassignedtotheinstallation,regardlessofexportsofheatorelectricitytootherinstallations.Emissionsassociatedwiththeproductionofheatorelectricitythatisimportedfromotherinstallationsshallnotbeassignedtotheimportinginstallation.2.DETERMINATIONOFCO2EMISSIONSSourcesofCO2emissionsfromcombustioninstallationsandprocessesinclude:—boilers—burners—turbines—heaters—furnaces—incinerators—kilns—ovens—dryers—engines—flares—scrubbers(processemissions)—anyotherequipmentormachinerythatusesfuel,excludingequipmentormachinerywithcombustionenginesthatisusedfortransportationpurposes.2.1.CalculationofCO2emissions2.1.1.Combustionemissions2.1.1.1.GeneralcombustionactivitiesCO2emissionsfromcombustionsourcesshallbecalculatedbymultiplyingtheenergycontentofeachfuelusedbyanemissionfactorandanoxidationfactor.Foreachfuelthefollowingcalculationshallbecarriedoutforeachactivity:CO2emissions=Activitydata*Emissionfactor*OxidatiotnfactorOfficialJournaloftheEuropeanUnionEN26.2.2004L59/37Where:(a)ActivitydataActivitydataisexpressedasthenetenergycontentofthefuelconsumed(TJ)duringthereportingperiod.Theenergycontentofthefuelconsumptionshallbecalculatedbymeansofthefollowingformula:Energycontentoffuelconsumption[TJ]=fuelconsumed[torm3]*netcalorificvalueoffuel[TJ/torTJ/m3](23)Where:(a1)FuelconsumedTier1Fuelconsumptionismeteredwithoutintermediatestoragebeforecombustionintheinstallationresultinginamaximumpermissibleuncertaintyoflessthan±7,5%forthemeteringprocess.Tier2aFuelconsumptionismeteredwithoutintermediatestoragebeforecombustionintheinstallationapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±5,0%forthemeteringprocessTier2bFuelpurchasemeteredapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±4,5%forthemeteringprocess.Fuelconsumptioniscalculatedusingamassbalanceapproachbasedonthequantityoffuelpurchasedandthedifferenceinthequantityheldinstockoveraperiodoftimeusingthefollowingformula:FuelC=FuelP+(FuelS–FuelE)–FuelOwhere:FuelC:FuelcombustedduringthereportingperiodFuelP:FuelpurchasedduringthereportingperiodFuelS:FuelstockatthebeginningofthereportingperiodFuelE:FuelstockattheendofthereportingperiodFuelO:Fuelusedforotherpurposes(transportationorre-sold)Tier3aFuelconsumptionismeteredwithoutintermediatestoragebeforecombustionintheinstallationapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Tier3bFuelpurchasemeteredapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±2,0%forthemeteringprocess.Fuelconsumptioniscalculatedusingamassbalanceapproachbasedonthequantityoffuelpurchasedandthedifferenceinthequantityheldinstockoveraperiodoftimeusingthefollowingformula:FuelC=FuelP+(FuelS–FuelE)–FuelOwhere:FuelC:FuelcombustedduringthereportingperiodFuelP:FuelpurchasedduringthereportingperiodFuelS:FuelstockatthebeginningofthereportingperiodFuelE:FuelstockattheendofthereportingperiodFuelO:Fuelusedforotherpurposes(transportationorre-sold)OfficialJournaloftheEuropeanUnionEN26.2.2004L59/38(23)Incasevolumeunitsareusedtheoperatorshallconsideranyconversionthatmayberequiredtoaccountfordifferencesinpressureandtemperatureofthemeteringdeviceandthestandardconditionsforwhichthenetcalorificvaluewasderivedfortherespectivefueltype.Tier4aFuelconsumptionismeteredwithoutintermediatestoragebeforecombustionintheinstallationapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±1,5%forthemeteringprocess.Tier4bFuelpurchasemeteredapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±1,0%forthemeteringprocess.Fuelconsumptioniscalculatedusingamassbalanceapproachbasedonthequantityoffuelpurchasedandthedifferenceinthequantityheldinstockoveraperiodoftimeusingthefollowingformula:FuelC=FuelP+(FuelS–FuelE)–FuelOwhere:FuelC:FuelcombustedduringthereportingperiodFuelP:FuelpurchasedduringthereportingperiodFuelS:FuelstockatthebeginningofthereportingperiodFuelE:FuelstockattheendofthereportingperiodFuelO:Fuelusedforotherpurposes(transportationorre-sold)Itshouldbenotedthatdifferentfueltypeswillresultinsignificantlydifferentpermissibleuncertaintiesforthemeteringprocesswithgaseousandliquidfuelsgenerallybeingmeteredmoreaccuratelythansolidfuels.Therearehowevermanyexceptionswithineachoftheclasses(dependingonthetypeandpropertiesofthefuel,thedeliverypath(ship,rail,truck,conveyorbelt,pipeline)andcircumstancesspecifictotheinstallation)whichprecludeasimpleattributionoffuelstotiers.(a2)NetcalorificvalueTier1TheoperatorappliescountryspecificnetcalorificvaluesfortherespectivefuelaslistedinAppendix2.1A.3‘1990countryspecificnetcalorificvalues’ofthe2000IPCC‘Goodpracticeguidanceanduncertaintymanagementinnationalgreenhousegasinventories’(http://www.ipcc.ch/pub/guide.htm).Tier2TheoperatorappliescountryspecificnetcalorificvaluesfortherespectivefuelasreportedbytherespectiveMemberStateinitslatestnationalinventorysubmittedtotheSecretariatoftheUnitedNationsFrameworkConventiononClimateChange.Tier3Thenetcalorificvaluerepresentativeforeachbatchoffuelinaninstallationismeasuredbytheoperator,acontractedlaboratoryorthefuelsupplierinaccordancewiththeprovisionsofsection10ofAnnexI.(b)EmissionfactorTier1Referencefactorsforeachfuelareusedasspecifiedinsection8ofAnnexI.Tier2aTheoperatorappliescountryspecificemissionfactorsfortherespectivefuelasreportedbytherespectiveMemberStateinitslatestnationalinventorysubmittedtotheSecretariatoftheUnitedNationsFrameworkConventiononClimateChange.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/39Tier2bTheoperatorderivesemissionfactorsforeachbatchoffuelbasedononeofthefollowingestablishedproxies:1.densitymeasurementofspecificoilsorgasescommone.g.totherefineryorsteelindustry,and2.netcalorificvalueforspecificcoalstypes,incombinationwithanempiricalcorrelationasdeterminedbyanexternallaboratoryaccordingtotheprovisionsofsection10ofAnnexI.Theoperatorshallensurethatthecorrelationsatisfiestherequirementsofgoodengineeringpracticeandthatitisappliedonlytovaluesoftheproxywhichfallintotherangeforwhichitwasestablished.Tier3Activity-specificemissionfactorsrepresentativefortherespectivebatchesaredeterminedbytheoperator,anexternallaboratoryorthefuelsupplieraccordingtotheprovisionsofsection10ofAnnexI.(c)OxidationFactorTier1Areferenceoxidation/referencevalueof0,99(correspondingtoa99%conversionofcarbontoCO2)isassumedforallsolidfuelsandof0,995forallotherfuels.Tier2Forsolidfuelsactivity-specificfactorsarederivedbytheoperatorbasedoncarboncontentsofashes,effluentsandotherwastesandby-productsandothernon-fullyoxidisedemissionsofcarbonaccordingtotheprovisionsspecifiedinsection10ofAnnexI.2.1.1.2.FlaresEmissionsfromflaresshallincluderoutineflaringandoperationalflaring(trips,start-upandshutdown)aswellasemergencyrelieves.CO2emissionsshallbecalculatedfromtheamountofgasflared[m3]andthecarboncontentoftheflaredgas[tCO2/m3](includinganyinorganiccarbon).CO2emissions=activitydata*emissionfactor*oxidationfactorWhere:(a)ActivitydataTier1Amountofflaregas[m3]usedduringreportingperiod,derivedbyvolumemeteringwithamaximumpermissibleerrorof±12,5%forthemeteringprocess.Tier2Amountofflaregas[m3]usedduringreportingperiod,derivedbyvolumemeteringwithamaximumpermissibleuncertaintyof±7,5%forthemeteringprocess.Tier3Amountofflaregas[m3]usedduringreportingperiod,derivedbyvolumemeteringwithamaximumpermissibleuncertaintyof±2,5%forthemeteringprocess.(b)EmissionfactorTier1Usingareferenceemissionfactorof0,00785tCO2/m3(atstandardconditions)derivedfromthecombustionofpurebutaneusedasaconservativeproxyforflaregases.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/40Tier2Emissionfactor[tCO2/m3flaregas]calculatedfromthecarboncontentoftheflaredgasapplyingtheprovisionsofsection10ofAnnexI.(c)OxidationFactorTier1Oxidationrateof0,995.2.1.2.ProcessemissionsProcessCO2emissionsfromtheuseofcarbonateforSO2scrubbingfromthewastegasstreamshallbecalculatedonthebasisofcarbonatepurchased(calculationmethodtier1a)orgypsumproduced(calculationmethodtier1b).Thesetwocalculationmethodsareequivalent.Calculationshallbeasfollows:CO2-emissions[t]=activitydata*emissionfactor*conversionfactorWith:CalculationmethodA‘Carbonatebased’Calculationofemissionsisbasedontheamountofcarbonateemployed:(a)ActivitydataTier1[t]ofdrycarbonateasprocessinputperyearmeteredbyoperatororsupplierwithamaximumpermissibleuncertaintyoflessthan±7,5%forthemeteringprocess.(b)EmissionfactorTier1Useofstoichiometricratiosofconversionsofcarbonates[tCO2/tdrycarbonate]asshownintable1.Thisvalueshallbeadjustedfortherespectivemoistureandganguecontentoftheappliedcarbonatematerial.TABLE1StoichiometricemissionfactorsCarbonateEmissionfactor[tCO2/tCa-,Mg-orotherCarbonate]RemarksCaCO30,440MgCO30,522Ingeneral:Xy(CO3)zEmissionfactor=[MCO2]/{Y*[Mx]+Z*[MCO32-]}X=alkaliearthoralkalimetalMx=molecularweightofXin[g/mol]MCO2=molecularweightofCO2=44[g/mol]MCO3-=molecularweightofCO32-=60[g/mol]Y=stoichiometricnumberofX=1(foralkaliearthmetals)=2(foralkalimetals)Z=stoichiometricnumberofCO32-=1OfficialJournaloftheEuropeanUnionEN26.2.2004L59/41(c)ConversionfactorTier1Conversionfactor:1,0CalculationmethodB‘gypsumbased’Calculationofemissionsisbasedontheamountofgypsumproduced:(a)ActivitydataTier1[t]ofdrygypsum(CaSO4⋅2H2O)asprocessoutputperyearmeteredbyoperatororprocessorofgypsumwithamaximumpermissibleuncertaintyoflessthan±7,5%forthemeteringprocess.(b)EmissionfactorTier1Stoichiometricratioofdehydratedgypsum(CaSO4⋅2H2O)andCO2intheprocess:0,2558tCO2/tgypsum(c)ConversionfactorTier1Conversionfactor:1,02.2.MeasurementofCO2emissionsThemeasurementguidelinescontainedinAnnexIshallbeapplied.3.DETERMINATIONOFEMISSIONSOFNON-CO2GREENHOUSEGASESSpecificguidelinesforthedeterminationofemissionsofnon-CO2greenhousegasemissionsmaybeelaboratedatalaterstage,inaccordancewiththerelevantprovisionsoftheDirective.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/42ANNEXIIIActivity-specificguidelinesformineraloilrefineriesaslistedinAnnexItotheDirective1.BOUNDARIESThemonitoringofgreenhousegasemissionsfromaninstallationshallincludeallemissionsfromcombustionandproductionprocessesasoccurringinrefineries.EmissionsfromprocessescarriedoutinadjacentinstallationsofthechemicalindustrynotincludedinAnnexItotheDirective,whicharenotpartoftherefiningproductionchainshallnotbeaccountedfor.2.DETERMINATIONOFCO2EMISSIONSPotentialCO2-emissionssourcesinclude:(a)energyrelatedcombustion:—boilers,—processheaters/treaters,—internalcombustionengines/turbines,—catalyticandthermaloxidisers,—cokecalciningkilns,—firewaterpumps,—emergency/standbygenerators,—flares,—incinerators,—crackers;(b)process—hydrogenproductioninstallations,—catalyticregeneration(fromcatalyticcrackingandothercatalyticprocesses),—cokers(flexi-coking,delayedcoking).2.1.CalculationofCO2emissionsOperatormaycalculateemissions:(a)foreveryfueltypeandprocessoftheinstallation;or(b)usingthemassbalanceapproachiftheoperatorcandemonstratethatitismoreaccuratefortheinstallationasawholethanacalculationforeachfueltypeorprocess;or(c)usingthemassbalanceapproachonawelldefinedsubsetoffueltypesorprocessesandindividualcalculationsfortheremainingfueltypesandprocessesoftheinstallationiftheoperatorcandemonstratethatitismoreaccurateforthewholeinstallationthanacalculationforeachfueltypeorprocess.2.1.1.MassbalanceapproachThemassbalanceapproachshallanalyseallcarbonininputs,accumulations,inclusioninproductsandexportstoaccountfortheinstallation'semissionsofgreenhousegases,usingthefollowingequation:CO2-emissions[tCO2]=(input-products-export–stockchanges)*conversionfactorCO2/COfficialJournaloftheEuropeanUnionEN26.2.2004L59/43With:—Input[tC]:allcarbonenteringtheboundariesoftheinstallation,—Products[tC]:allcarboninproductsandmaterials,includingby-products,leavingtheboundariesofthemassbalance,—Export[tC]:carbonexportedfromtheboundariesofthemassbalance,e.g.dischargedtosewer,depositedintolandfillorthroughlosses.Exportdoesnotincludethereleaseofgreenhousegasesintotheatmosphere,—Stockchanges[tC]:stockincreasesofcarbonwithintheboundariesoftheinstallation.Thecalculationshallthenbeasfollows:CO2-emissions[tCO2]=(∑(activitydatainput*carboncontentinput)–∑(activitydataproducts*carboncontentproducts)–∑(activitydataexport*carboncontentexport)–∑(activitydatastockchanges*carboncontentstockchanges))*3,664With:(a)ActivitydataTheoperatorshallanalyseandreportthemassflowsintoandfromtheinstallationandrespectivestockchangesforallrelevantfuelsandmaterialsseparately.Tier1Forasubsetoffuelsandmaterials,massflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±7,5%forthemeteringprocess.Allotherfuelandmaterialmassflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Tier2Forasubsetoffuelsandmaterials,massflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±5,0%forthemeteringprocess.Allotherfuelandmaterialmassflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Tier3Massflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Tier4Massflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±1,0%forthemeteringprocess.(b)CarboncontentTier1Whencalculatingthemassbalancetheoperatorshallfollowtheprovisionsofsection10ofAnnexIinrespecttorepresentativesamplingoffuels,productsandby-products,thedeterminationoftheircarboncontentsandbiomassfraction.(c)EnergycontentTier1Forthepurposeofconsistentreporting,theenergycontentofeachofthefuelandmaterialstreams(expressedasnet-calorificvalueoftherespectivestreams)shallbecalculated.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/442.1.2.CombustionemissionsCombustionemissionsshallbemonitoredinaccordancewithAnnexII.2.1.3.ProcessemissionsSpecificprocessesleadingtoCO2-emissionsinclude:1.CatalyticcrackerregenerationandothercatalystregenerationThecokedepositedonthecatalystasaby-productofthecrackingprocessisburnedintheregeneratorinordertorestoretheactivityofthecatalyst.Furtherrefineryprocessesemployacatalystwhichneedstoberegenerated,e.g.catalyticreforming.TheamountofCO2emittedinthisprocessshallbecalculatedinaccordancewithAnnexII,withtheamountofcokecombustedasactivitydataandthecarboncontentofthecokeasbasisforthecalculationoftheemissionfactor.CO2emissions=activitydata*emissionfactor*conversionfactorWith:(a)ActivitydataTier1Amountofcoke[t]burnedfromcatalystduringreportingperiod,basedonindustrybestpracticeguidelinesforthespecificprocess.Tier2Amountofcoke[t]burnedfromcatalystduringreportingperiod,ascalculatedfromtheheatandmaterialbalanceoverthecatalyticcracker.(b)EmissionfactorTier1Activity-specificemissionfactor[tCO2/tcoke]basedonthecarboncontentofthecokederivedinaccordancewiththeprovisionsofsection10inAnnexI.(c)ConversionfactorTier1Conversionfactor:1,02.CokersCO2-ventsfromthecokeburnersoffluidcokersandflexicokersshallbecalculatedasfollows:CO2emissions=activitydata*emissionfactorWith:(a)ActivitydataTier1Amountofcoke[t]producedduringreportingperiod,derivedbyweighingwithamaximumpermissibleuncertaintyof±5,0%forthemeteringprocess.Tier2Amountofcoke[t]producedduringreportingperiod,derivedbyweighingwithamaximumpermissibleuncertaintyof±2,5%forthemeteringprocess.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/45(b)EmissionfactorTier1Specificemissionfactor[tCO2/tcokebasedonindustrybestpracticeguidelinesforthespecificprocess.Tier2Specificemissionfactor[tCO2/tcoke]derivedbasedonthemeasuredCO2contentinoff-gaseswiththeprovisionsofsection10ofAnnexI.3.RefineryhydrogenproductionTheCO2-emittedstemsfromthecarboncontentofthefeedgas.Aninput-basedcalculationofCO2-emissionsshallbecarriedout.CO2emissions=activitydatainput*emissionfactorWith:(a)ActivitydataTier1Amountofhydrocarbonfeed[tfeed]processedduringthereportingperiod,derivedbyvolumemeteringwithamaximumpermissibleuncertaintyof±7,5%forthemeteringprocess.Tier2Amountofhydrocarbonfeed[tfeed]processedduringthereportingperiod,derivedbyvolumemeteringwithamaximumpermissibleuncertaintyof±2,5%forthemeteringprocess.(b)EmissionfactorTier1Useareferencevalueof2,9tCO2pertfeedprocessedconservativelybasedonethane.Tier2Useofanactivity-specificemissionfactor[CO2/tfeed]calculatedfromthecarboncontentofthefeedgas,determinedaccordingtosection10ofAnnexI.2.2.MeasurementofCO2emissionsThemeasurementguidelinescontainedinAnnexIshallbeapplied.3.DETERMINATIONOFEMISSIONSOFNON-CO2GREENHOUSEGASESSpecificguidelinesforthedeterminationofemissionsofnon-CO2greenhousegasemissionsmaybeelaboratedatalaterstage,inaccordancewiththerelevantprovisionsoftheDirective.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/46ANNEXIVActivity-specificguidelinesforcokeovensaslistedinAnnexItotheDirective1.BOUNDARIESANDCOMPLETENESSCokeovenscanbepartofsteelworkswithadirecttechnicalconnectiontosinteringinstallationsandinstallationsfortheproductionofpigironandsteelincludingcontinuouscasting,causinganintensiveenergyandmaterialexchange(forexampleblastfurnacegas,cokeovengas,coke)totakeplaceinregularoperation.Iftheinstallation'spermitaccordingtoArticle4,5and6oftheDirectiveencompassestheentiresteelworksandnotsolelythecokeoven,theCO2-emissionsmayalsobemonitoredfortheintegratedsteelworksasawhole,usingthemassbalanceapproachspecifiedinsection2.1.1ofthisAnnex.Ifwastegasscrubbingiscarriedoutattheinstallationandtheresultingemissionsarenotcalculatedaspartoftheinstallation'sprocessemissions,theyshallbecalculatedinaccordancewithAnnexII.2.DETERMINATIONOFCO2EMISSIONSIncokeovens,CO2emissionsresultfromthefollowingsources:—rawmaterials(coalorpetrolcoke),—conventionalfuels(e.g.naturalgas),—processgases(e.g.blastfurnacegas(BFG)),—otherfuels,—wastegasscrubbing.2.1.CalculationofCO2EmissionsIncasethecokeovenispartofanintegratedsteelworks,theoperatormaycalculateemissions:(a)fortheintegratedsteelworksasawhole,usingthemassbalanceapproach;or(b)forthecokeovenasindividualactivityoftheintegratedsteelworks.2.1.1.MassbalanceapproachThemassbalanceapproachshallanalyseallcarbonininputs,accumulations,inclusioninproductsandexportstoaccountfortheinstallation'semissionsofgreenhousegases,usingthefollowingequation:CO2-emissions[tCO2]=(input-products-export–stockchanges)*conversionfactorCO2/CWith:—Input[tC]:allcarbonenteringtheboundariesoftheinstallation,—Products[tC]:allcarboninproductsandmaterials,includingby-products,leavingtheboundariesofthemassbalance,—Export[tC]:carbonexportedfromtheboundariesofthemassbalance,e.g.dischargedtosewer,depositedintolandfillorthroughlosses.Exportdoesnotincludethereleaseofgreenhousegasesintotheatmosphere,—Stockchanges[tC]:stockincreasesofcarbonwithintheboundariesoftheinstallation.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/47Thecalculationshallthenbeasfollows:CO2-emissions[tCO2]=(∑(activitydatainput*carboncontentinput)–∑(activitydataproducts*carboncontentproducts)–∑(activitydataexport*carboncontentexport)–∑(activitydatastockchanges*carboncontentstockchanges))*3,664With:(a)ActivitydataTheoperatorshallanalyseandreportthemassflowsintoandfromtheinstallationandrespectivestockchangesforallrelevantfuelsandmaterialsseparately.Tier1Forasubsetoffuelsandmaterialsmassflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±7,5%forthemeteringprocess.Allotherfuelandmaterialmassflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Tier2Forasubsetoffuelsandmaterialsmassflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±5,0%forthemeteringprocess.Allotherfuelandmaterialmassflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Tier3Massflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Tier4Massflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±1,0%forthemeteringprocess.(b)CarboncontentTier1Whencalculatingthemassbalancetheoperatorshallfollowtheprovisionsofsection10ofAnnexIinrespecttorepresentativesamplingoffuels,productsandby-products,thedeterminationoftheircarboncontentsandbiomassfraction.(c)EnergycontentTier1Forthepurposeofconsistentreportingtheenergycontentofeachofthefuelandmaterialstreams(expressedasnet-calorificvalueoftherespectivestreams)shallbecalculated.2.1.2.CombustionemissionsCombustionprocessestakingplaceatcokeovenswherefuels(e.g.coke,coal,andnaturalgas)arenotusedasreducingagentsordonotstemfrommetallurgicalreactionsshallbemonitoredandreportedinaccordancewithAnnexII.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/482.1.3.ProcessemissionsDuringcarbonisationinthecokechamberofthecokeoven,coalisconvertedundertheexclusionofairtocokeandcrudecokeovengas(crudeCOG).Themaincarboncontaininginputmaterial/inputstreamsiscoal,butmayalsobecokeslack,petrolcoke,oilandprocessgasessuchasblastfurnacegas.Thecrudecokeovengas,aspartoftheprocessoutput,containsmanycarboncontainingcomponents,amongstotherscarbondioxide(CO2),carbonmonoxide(CO),methane(CH4),hydrocarbons(CxHy).TotalCO2emissionfromcokeovensshallbecalculatedasfollows:CO2-emissions[tCO2]=∑(activitydataINPUT*emissionfactorINPUT)–∑(activitydataOUTPUT*emissionfactorOUTPUT)With:(a)ActivitydataActivitydataINPUTcancomprisecoalasrawmaterial,cokeslack,petrolcoke,oil,blastfurnacegas,cokeovengasandalike.ActivitydataOUTPUTcancomprise:coke,tar,lightoil,cokeovengasandalike.(a1)FuelemployedasprocessinputTier1Themassflowoffuelsintoandfromtheinstallationisdeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±7,5%forthemeteringprocess.Tier2Themassflowoffuelsintoandfromtheinstallationisdeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±5,0%forthemeteringprocess.Tier3Themassflowofthefuelintoandfromtheinstallationisdeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Tier4Themassflowofthefuelintoandfromtheinstallationisdeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±1,0%forthemeteringprocess.(a2)NetcalorificvalueTier1Theoperatorappliescountry-specificnetcalorificvaluesfortherespectivefuelaslistedinAppendix2.1A.3‘1990countryspecificnetcalorificvalues’ofthe2000IPCC‘Goodpracticeguidanceanduncertaintymanage-mentinnationalgreenhousegasinventories’(http://www.ipcc.ch/pub/guide.htm).Tier2Theoperatorappliescountry-specificnetcalorificvaluesfortherespectivefuelasreportedbytherespectiveMemberStateinitslatestnationalinventorysubmittedtotheSecretariatoftheUnitedNationsFrameworkConventiononClimateChange.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/49Tier3Thenetcalorificvaluerepresentativeforeachbatchoffuelinaninstallationismeasuredbytheoperator,acontractedlaboratoryorthefuelsupplierinaccordancewiththeprovisionsofsection10ofAnnexI.(b)EmissionfactorTier1Useofreferencefactorsfromthetablebeloworsection8ofAnnexI:TABLE1Emissionfactorsforprocessgases(includingCO2componentinfuel)(24)emissionfactor[tCO2/TJ]sourceofdataCokeovengas(COG)47,7IPCCBlastfurnacegas(BFG)241,8IPCCTier2Specificemissionfactorsaredeterminedinaccordancewiththeprovisionsofsection10ofAnnexI.2.2.MeasurementofCO2emissionsThemeasurementguidelinescontainedinAnnexIshallbeapplied.3.DETERMINATIONOFNON-CO2GREENHOUSEGASESSpecificguidelinesforthedeterminationofemissionsofnon-CO2greenhousegasemissionsmaybeelaboratedatalaterstage,inaccordancewiththerelevantprovisionsoftheDirective.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/50(24)ValuesarebasedonIPCCfactorsexpressedintC/TJ,multipliedwithaCO2/Cconversionfactorof3,664.ANNEXVActivity-specificguidelinesformetaloreroastingandsinteringinstallationsaslistedinAnnexItotheDirective1.BOUNDARIESANDCOMPLETENESSMetaloreroastingandsinteringinstallationscanformanintegralpartofsteelworkswithadirecttechnicalconnectiontocokeovensandinstallationsfortheproductionofpigironandsteelincludingcontinuouscasting.Thusanintensiveenergyandmaterialexchange(e.g.blastfurnacegas,cokeovengas,coke,limestone)takesplaceinregularoperation.Iftheinstallation'spermitaccordingtoArticles4,5and6oftheDirectiveencompassestheentiresteelworksandnotsolelytheroastingorsinteringinstallation,theCO2emissionsmayalsobemonitoredfortheintegratedsteelworksasawhole.Insuchcasesthemassbalanceapproach(section2.1.1ofthisAnnex)maybeused.Ifwastegasscrubbingiscarriedoutattheinstallationandtheresultingemissionsarenotcalculatedaspartoftheinstallation'sprocessemissions,theyshallbecalculatedinaccordancewithAnnexII.2.DETERMINATIONOFCO2EMISSIONSInmetaloreroastingandsinteringinstallations,CO2emissionsresultfromthefollowingsources:—rawmaterials(calcinationoflimestoneanddolomite),—conventionalfuels(naturalgasandcoke/cokebreeze),—processgases(e.g.cokeovengas(COG)andblastfurnacegas(BFG)),—processresiduesusedasinputmaterialincludingfiltereddustfromthesinteringplant,theconverterandtheblastfurnace,—otherfuels,—wastegasscrubbing.2.1.CalculationofCO2emissionsOperatormaycalculateemissionsusingeitherthemassbalanceapproachorforeverysourceoftheinstallation.2.1.1.MassbalanceapproachThemassbalanceapproachshallanalyseallcarbonininputs,accumulations,inclusioninproductsandexportstoaccountfortheinstallation'semissionsofgreenhousegases,usingthefollowingequation:CO2-emissions[tCO2]=(input-products-export–stockchanges)*conversionfactorCO2/CWith:—Input[tC]:allcarbonenteringtheboundariesoftheinstallation,—Products[tC]:allcarboninproductsandmaterials,includingby-products,leavingtheboundariesofthemassbalance,—Export[tC]:carbonexportedfromtheboundariesofthemassbalance,e.g.dischargedtosewer,depositedintolandfillorthroughlosses.Exportdoesnotincludethereleaseofgreenhousegasesintotheatmosphere,—Stockchanges[tC]:stockincreasesofcarbonwithintheboundariesoftheinstallation.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/51Thecalculationshallthenbeasfollows:CO2-emissions[tCO2]=(∑(activitydatainput*carboncontentinput)–∑(activitydataproducts*carboncontentproducts)–∑(activitydataexport*carboncontentexport)–∑(activitydatastockchanges*carboncontentstockchanges))*3,664With:(a)ActivitydataTheoperatorshallanalyseandreportthemassflowsintoandfromtheinstallationandrespectivestockchangesforallrelevantfuelsandmaterialsseparately.Tier1Forasubsetoffuelsandmaterialsmassflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±7,5%forthemeteringprocess.Allotherfuelandmaterialmassflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Tier2Forasubsetoffuelsandmaterialsmassflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±5,0%forthemeteringprocess.Allotherfuelandmaterialmassflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Tier3Massflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Tier4Massflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±1,0%forthemeteringprocess.(b)CarboncontentWhencalculatingthemassbalancetheoperatorshallfollowtheprovisionsofsection10ofAnnexIinrespecttorepresentativesamplingoffuels,productsandby-products,thedeterminationoftheircarboncontentsandbiomassfraction.(c)EnergycontentForthepurposeofconsistentreporting,theenergycontentofeachofthefuelandmaterialstreams(expressedasnet-calorificvalueoftherespectivestreams)shallbecalculated.2.1.2.CombustionemissionsCombustionprocessesthattakeplaceatmetaloreroastingandsinteringinstallationsshallbemonitoredandreportedinaccordancewithAnnexII.2.1.3.ProcessemissionsDuringcalcinationonthegrateCO2isreleasedfromtheinputmaterials,i.e.therawmix(commonlyfromcalciumcarbonate)andfromreemployedprocessresidues.ForeachtypeofinputmaterialusedtheamountofCO2shallbecalculatedasfollows:CO2-emissions={activitydataprocessinput*emissionfactor*conversionfactor}OfficialJournaloftheEuropeanUnionEN26.2.2004L59/52(a)ActivitydataTier1Amounts[t]ofcarbonateinputmaterial[tCaCO3,tMgCO3ortCaCO3-MgCO3]andprocessresiduesusedasinputmaterialemployedintheprocessasweighedbyoperatororsupplierwithamaximumpermissibleuncertaintyoflessthan±5,0%forthemeteringprocess.Tier2Amounts[t]ofcarbonateinputmaterial[tCaCO3,tMgCO3ortCaCO3-MgCO3]andprocessresiduesusedasinputmaterialemployedintheprocessasweighedbyoperatororsupplierwithamaximumpermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.(b)EmissionfactorTier1Forcarbonates:useofstoichiometricratiosgiveninthefollowingtable1:TABLE1StoichiometricemissionfactorsEmissionfactorCaCO30,440tCO2/tCaCO3MgCO30,522tCO2/tMgCO3Thesevaluesshallbeadjustedfortherespectivemoistureandganguecontentoftheappliedcarbonatematerial.Forprocessresidues:activity-specificfactorsshallbedeterminedaccordingtotheprovisionsofsection10ofAnnexI.(c)ConversionfactorTier1Conversionfactor:1,0Tier2Activity-specificfactorsdeterminedaccordingtotheprovisionsofsection10ofAnnexI,determiningtheamountofcarboninthesinterproducedandinfiltereddust.Incasefiltereddustisreemployedintheprocess,theamountofcarbon[t]containedshallnotbeaccountedforinordertoavoiddoublecounting.2.2.MeasurementofCO2emissionsThemeasurementguidelinescontainedinAnnexIshallbeapplied.3.DETERMINATIONOFNON-CO2GREENHOUSEGASESSpecificguidelinesforthedeterminationofemissionsofnon-CO2greenhousegasemissionsmaybeelaboratedatalaterstage,inaccordancewiththerelevantprovisionsoftheDirective.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/53ANNEXVIActivity-specificguidelinesforinstallationfortheproductionofpigironandsteelincludingcontinuouscastingaslistedinAnnexItotheDirective1.BOUNDARIESANDCOMPLETENESSTheguidelinesinthisAnnexencompassemissionsfrominstallationsfortheproductionofpigironandsteel,includingcontinuouscasting.Theyrefertoprimary(blastfurnace(BF)andbasicoxygenfurnace(BOF))andsecondary(electricarcfurnace(EAF))steelproduction.Installationsfortheproductionofpigironandsteelincludingcontinuouscastingaregenerallyintegralpartsofsteelworkswithatechnicalconnectiontocokeovensandsinterinstallations.Thusanintensiveenergyandmaterialexchange(e.g.blastfurnacegas,cokeovengas,coke,limestone)takesplaceinregularoperation.Iftheinstallation'spermitaccordingtoArticle4,5and6oftheDirectiveencompassestheentiresteelworksandnotsolelytheblastfurnace,theCO2emissionsmayalsobemonitoredfortheintegratedsteelworksasawhole.Insuchcasesthemassbalanceapproachaspresentedinsection2.1.1ofthisAnnexmaybeused.Ifwastegasscrubbingiscarriedoutattheinstallationandtheresultingemissionsarenotcalculatedaspartoftheinstallation'sprocessemissions,theyshallbecalculatedinaccordancewithAnnexII.2.DETERMINATIONOFCO2EMISSIONSIninstallationsfortheproductionofpigironandsteelincludingcontinuouscasting,CO2-emissionsresultfromthefollowingsources:—rawmaterials(calcinationoflimestoneordolomite),—conventionalfuels(naturalgas,coalandcoke),—reducingagents(coke,coal,plastics,etc.),—processgases(cokeovengas/COG,blastfurnacegas/BFGandbasisoxygenfurnacegas/BOFG),—consumptionofgraphiteelectrodes,—otherfuels,—wastegasscrubbing.2.1.CalculationofCO2emissionsOperatormaycalculateemissionsusingeitherthemassbalanceapproachorforeverysourceoftheinstallation.2.1.1.MassbalanceapproachThemassbalanceapproachshallanalyseallcarbonininputs,accumulations,inclusioninproductsandexportstoaccountfortheinstallation'semissionsofgreenhousegases,usingthefollowingequation:CO2-emissions[tCO2]=(input-products-export–stockchanges)*conversionfactorCO2/CWith:—Input[tC]:allcarbonenteringtheboundariesoftheinstallation,—Products[tC]:allcarboninproductsandmaterials,includingby-products,leavingtheboundariesofthemassbalance,OfficialJournaloftheEuropeanUnionEN26.2.2004L59/54—Export[tC]:carbonexportedfromtheboundariesofthemassbalance,e.g.dischargedtosewer,depositedintolandfillorthroughlosses.Exportdoesnotincludethereleaseofgreenhousegasesintotheatmosphere,—Stockchanges[tC]:stockincreasesofcarbonwithintheboundariesoftheinstallation.Thecalculationshallthenbeasfollows:CO2-emissions[tCO2]=(∑(activitydatainput*carboncontentinput)–∑(activitydataproducts*carboncontentproducts)–∑(activitydataexport*carboncontentexport)–∑(activitydatastockchanges*carboncontentstockchanges))*3,664With:(a)ActivitydataTheoperatorshallanalyseandreportthemassflowsintoandfromtheinstallationandrespectivestockchangesforallrelevantfuelsandmaterialsseparately.Tier1Forasubsetoffuelsandmaterials,massflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±7,5%forthemeteringprocess.Allotherfuelandmaterialmassflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Tier2Forasubsetoffuelsandmaterials,massflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±5,0%forthemeteringprocess.Allotherfuelandmaterialmassflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Tier3Massflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Tier4Massflowsintoandfromtheinstallationaredeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±1,0%forthemeteringprocess.(b)CarboncontentTier1Whencalculatingthemassbalancetheoperatorshallfollowtheprovisionsofsection10ofAnnexIinrespecttorepresentativesamplingoffuels,productsandby-products,thedeterminationoftheircarboncontentsandbiomassfraction.(c)EnergycontentTier1Forthepurposeofconsistentreporting,theenergycontentofeachofthefuelandmaterialstreams(expressedasnet-calorificvalueoftherespectivestreams)shallbecalculated.2.1.2.CombustionemissionsCombustionprocessestakingplaceatinstallationsfortheproductionofpigironandsteelincludingcontinuouscastingwherefuels(e.g.coke,coal,andnaturalgas)arenotusedasreducingagentsordonotstemfrommetallurgicalreactionsshallbemonitoredandreportedinaccordancewithAnnexII.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/552.1.3.ProcessemissionsInstallationsfortheproductionofpigironandsteelincludingcontinuouscastingarenormallycharacterisedbyasequenceoffacilities(e.g.blastfurnace,basicoxygenfurnace,hotrollingmill)andthesefacilitiesfrequentlyhavetechnicalconnectionstootherinstallations(e.g.cokeoven,sinterinstallation,powerinstallation).Withinsuchinstallationsanumberofdifferentfuelsareusedasreducingagents.Generallytheseinstallationsalsoproduceprocessgasesofdifferentcompositions,e.g.cokeovengas/COG,blastfurnacegas/BFG,basicoxygenfurnacegas/BOFG).TotalCO2emissionsfrompigironandsteelinstallationsincludingcontinuouscastingshallbecalculatedasfollows:CO2-emission[tCO2]=∑(activitydataINPUT*emissionfactorINPUT)–∑(activitydataOUTPUT*emissionfactorOUTPUT)With:(a)Activitydata(a1)FuelemployedTier1Themassflowofthefuelintoandfromtheinstallationisdeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±7,5%forthemeteringprocess.Tier2Themassflowofthefuelintoandfromtheinstallationisdeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±5,0%forthemeteringprocess.Tier3Themassflowofthefuelintoandfromtheinstallationisdeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Tier4Themassflowofthefuelintoandfromtheinstallationisdeterminedapplyingmeteringdevicesresultinginamaximumpermissibleuncertaintyoflessthan±1,0%forthemeteringprocess.(a2)Netcalorificvalue(ifapplicable)Tier1TheoperatorappliescountryspecificnetcalorificvaluesfortherespectivefuelaslistedinAppendix2.1A.3‘1990country-specificnetcalorificvalues’ofthe2000IPCC‘Goodpracticeguidanceanduncertaintymanage-mentinnationalgreenhousegasinventories’(http://www.ipcc.ch/pub/guide.htm).Tier2TheoperatorappliescountryspecificnetcalorificvaluesfortherespectivefuelasreportedbytherespectiveMemberStateinitslatestnationalinventorysubmittedtotheSecretariatoftheUnitedNationsFrameworkConventiononClimateChange.Tier3Thenetcalorificvaluerepresentativeforeachbatchoffuelinaninstallationismeasuredbytheoperator,acontractedlaboratoryorthefuelsupplierinaccordancewiththeprovisionsofsection10ofAnnexI.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/56(b)EmissionfactorTheemissionfactorfortheactivitydataOUTPUTreferstotheamountofnon-CO2carboninprocessoutput,whichisexpressedastCO2/toutputtoenhancecomparability.Tier1Referencefactorsforinputandoutputmaterialfromseetables1and2belowandsection8ofAnnexI).TABLE1Referenceemissionfactorsforinputmaterial(25)EmissionfactorSourceofemissionfactorCokeovengas47,7tCO2/TJIPCCBlastfurnacegas241,8tCO2/TJIPCCBasicoxygenfurnacegas(BOFG)186,6tCO2/TJWBCSD/WRIGraphiteelectrodes3,60tCO2/telectrodeIPCCPET2,24tCO2/tPETWBCSD/WRIPE2,85tCO2/tPEWBCSD/WRICaCO30,44tCO2/tCaCO3StoichiometricratioCaCO3-MgCO30,477tCO2/tCaCO3-MgCO3StoichiometricratioTABLE2Referenceemissionfactorforoutputmaterial(basedoncarboncontent)Emissionfactor[tCO2/t]SourceofemissionfactorOre0IPCCPigiron,pigironscrap,ironproducts0,1467IPCCSteelscrap,steelproducts0,0147IPCCTier2Specificemissionfactors(tCO2/tINPUTortOUTPUT)forinputandoutputmaterials,developedinaccordancewiththeprovisionsofsection10ofAnnexI.2.2.MeasurementofCO2emissionsThemeasurementguidelinescontainedinAnnexIshallbeapplied.3.DETERMINATIONOFNON-CO2EMISSIONSSpecificguidelinesforthedeterminationofemissionsofnon-CO2greenhousegasemissionsmaybeelaboratedatalaterstage,inaccordancewiththerelevantprovisionsoftheDirective.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/57(25)ValuesarebasedonIPCCfactorsexpressedintC/TJ,multipliedwithaCO2/Cconversionfactorof3,664.ANNEXVIIActivity-specificguidelinesforinstallationsfortheproductionofcementclinkeraslistedinAnnexItotheDirective1.BOUNDARIESANDCOMPLETENESSIfwastegasscrubbingiscarriedoutattheinstallationandtheresultingemissionsarenotcalculatedaspartoftheinstallation'sprocessemissions,theyshallbecalculatedinaccordancewithAnnexII.2.DETERMINATIONOFCO2EMISSIONSIncementinstallations,CO2emissionsresultfromthefollowingsources:—calcinationoflimestoneintherawmaterials,—conventionalfossilkilnfuels,—alternativefossil-basedkilnfuelsandrawmaterials,—biomasskilnfuels(biomasswastes),—nonkilnfuels,—wastegasscrubbing.2.1.CalculationofCO2emissions2.1.1.CombustionemissionsCombustionprocessesinvolvingdifferenttypesoffuels(e.g.coal,petcoke,fueloil,naturalgasandthebroadrangeofwastefuels)thattakeplaceatinstallationsfortheproductionofcementclinkershallbemonitoredandreportedinaccordancewithAnnexII.Emissionsfromthecombustionoftheorganiccontentof(alternative)rawmaterialsshallalsobecalculatedaccordingtoAnnexII.Incementkilnstheincompletecombustionoffossilfuelsisnegligible,duetotheveryhighcombustiontemperatures,longresidencetimeinkilnsandminimalresidualcarbonfoundinclinker.Carboninallkilnfuelsshallthereforebeaccountedforasfullyoxidized(oxidationfactor=1,0).2.1.2.ProcessemissionsDuringcalcinationinthekiln,CO2fromcarbonatesisreleasedfromtherawmix.CalcinationCO2isdirectlylinkedwithclinkerproduction.2.1.2.1.CO2fromclinkerproductionCalcinationCO2shallbecalculatedbasedontheamountsofclinkerproducedandtheCaOandMgOcontentsofclinker.TheemissionfactorshallbecorrectedforalreadycalcinedCaandMgenteringthekiln,forinstancethroughflyashoralternativefuelsandrawmaterialswitharelevantCaOcontent(e.g.sewagesludge).Emissionsshallbecalculatedbasedonthecarbonatecontentoftheprocessinput(calculationmethodA)orontheamountofclinkerproduced(calculationmethodB).Theseapproachesareconsideredequivalent.CalculationmethodA:carbonatesCalculationshallbebasedonthecarbonatecontentofprocessinput.CO2shallbecalculatedwiththefollowingformula:CO2-emissionsclinker=Activitydata*Emissionfactor*ConversionfactorOfficialJournaloftheEuropeanUnionEN26.2.2004L59/58With:(a)ActivitydataTier1Amountofpurecarbonates(e.g.limestone)containedintherawmeal[t]asprocessinputemployedduringthereportingperiod,determinedbyweighingtherawmealwithamaximumpermissibleuncertaintyoflessthan±5,0%.Thedeterminationoftheamountofcarbonatesfromthecompositionofrelevantrawmaterialischaracterisedbyindustrybestpracticeguidelines.Tier2Amountofpurecarbonates(e.g.limestone)containedintherawmeal[t]asprocessinputemployedduringthereportingperiod,determinedbyweighingtherawmealwithamaximumpermissibleuncertaintyoflessthan±2,5%.Thedeterminationoftheamountofcarbonatesfromthecompositionofrelevantrawmaterialisdeterminedbytheoperatoraccordingtosection10ofAnnexI.(b)EmissionfactorTier1Stoichiometricratiosofcarbonatesinprocessinputasshownintable1below.TABLE1StoichiometricemissionfactorsCarbonatesEmissionfactorCaCO30,440[tCO2/CaCO3]MgCO30,522[tCO2/MgCO3](c)ConversionfactorTier1Conversionfactor:1,0CalculationmethodB:clinkerproductionThiscalculationmethodisbasedontheamountofclinkerproduced.CO2shallbecalculatedwiththefollowingformula:CO2-emissionsclinker=Activitydata*Emissionfactor*ConversionfactorIfemissionestimatesarebasedonclinkeroutput,CO2releasedfromthecalcinationofcementkilndust(CKD)needtobeconsideredforinstallationswheresuchdustisdiscarded.Emissionsfromclinkerproductionandfromcementkilndustshallbecalculatedseparatelyandaddeduptotheemissiontotal:CO2-emissionsprocess_total[t]=CO2-emissionsclinker[t]+CO2-emissionsdust[t]Emissionsrelatedtoclinkeroutput(a)ActivitydataAmountofclinker[t]producedinthereportingperiod.Tier1Amountofclinkerproduced[t]derivedbyweighingwithapermissibleuncertaintyoflessthan±5%forthemeteringprocess.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/59Tier2aAmountofclinkerproduced[t]derivedbyweighingwithapermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Tier2bClinkeroutput[t]fromcementproduction,asweighedwithapermissibleuncertaintyoflessthan±1,5%forthemeteringprocess,iscalculatedusingthefollowingformula(materialbalancetakingintoaccountdispatchofclinker,clinkersuppliesaswellasclinkerstockvariation):clinkerproduced[t]=(cementproduced[t]*clinker/cementratio[tclinker/tcement])—–(clinkersupplied[t])+(clinkerdispatched[t])—–(clinkerstockvariation[t])Thecement/clinkerratioshallbecalculatedandappliedseparatelyforthedifferentcementtypesproducedinthespecificinstallation.Theamountsofclinkerdispatchedandsuppliedshallbedeterminedwithapermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Theuncertaintyofthedeterminationofstockchangesoverthereportingperiodshallexhibitanuncertaintyoflessthan±10%.(b)EmissionfactorTier1Emissionfactor:0,525tCO2/tclinkerTier2TheemissionfactoriscalculatedfromaCaO-andMgO-balance,assumingthatpartofthesewerenotderivedfromconversionofcarbonatesbutwerealreadycontainedintheprocessinput.Thecompositionoftheclinkerandtherelevantrawmaterialsistobedeterminedfollowingtheprovisionsofsection10onAnnexI.Theemissionfactorshallbecalculatedwiththefollowingequation:Emissionfactor[tCO2/tclinker]=0,785*(OutputCaO[tCaO/tclinker]–InputCaO[tCaO/tinputmaterial])+1,092*(OutputMgO[tMgO/tclinker]–InputMgO[tMgO/tinputmaterial])ThisequationusesthestoichiometricfractionofCO2/CaOandCO2/MgOshownintable2below.TABLE2StoichiometricemissionfactorsforCaOandMgO(netproduction)OxidesEmissionfactorCaO0,785[tCO2/CaO]MgO1,092[tCO2/MgO](c)ConversionfactorTier1Conversionfactor:1,0OfficialJournaloftheEuropeanUnionEN26.2.2004L59/60EmissionsrelatedtodiscardeddustCO2fromdiscardedbypassdustorcementkilndust(CKD)shallbecalculatedbasedondiscardedamountsofdustandtheemissionfactorforclinker,correctedforpartialcalcinationofCKD.Discardedbypassdust,asopposedtoCKD,isconsideredfullycalcined.Emissionsshallbecalculatedasfollows:CO2-emissionsdust=Activitydata*Emissionfactor*ConversionfactorWith:(a)ActivitydataTier1AmountofCKDorbypassdust[t]discardedduringreportingperiodderivedbyweighingwithapermissibleuncertaintyoflessthan±10%forthemeteringprocess.Tier2AmountofCKDorbypassdust[t]discardedduringreportingperiodderivedbyweighingwithapermissibleuncertaintyoflessthan±5,0%forthemeteringprocess.(b)EmissionfactorTier1Useofthereferencevalueof0,525tCO2pertonclinkeralsoforCKD.Tier2Anemissionfactor[tCO2/tCKD]shallbecalculatedbasedonthedegreeofCKDcalcination.TherelationbetweenthedegreeofCKDcalcinationandtheCO2emissionspertonofCKDisnon-linear.Itshallbeapproximatedwiththefollowingformula:EFCKD¼EFCli1þEFCli(cid:1)d1(cid:2)EFCli1þEFCli(cid:1)dwhereEFCKD=emissionfactorofpartiallycalcinedcementkilndust[tCO2/tCKD]EFCli=installationspecificemissionfactorofclinker([CO2/tclinker]d=degreeofCKDcalcination(releasedCO2as%oftotalcarbonateCO2intherawmix).(c)ConversionfactorTier1Conversionfactor:1,02.2.MeasurementofCO2emissionsThemeasurementguidelinescontainedinAnnexIshallbeapplied.3.DETERMINATIONOFNON-CO2GREENHOUSEGASESSpecificguidelinesforthedeterminationofemissionsofnon-CO2greenhousegasemissionsmaybeelaboratedatalaterstage,inaccordancewiththerelevantprovisionsoftheDirective.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/61ANNEXVIIIActivity-specificguidelinesforinstallationsfortheproductionoflimeaslistedinAnnexItotheDirective1.BOUNDARIESANDCOMPLETENESSIfwastegasscrubbingiscarriedoutattheinstallationandtheresultingemissionsarenotcalculatedaspartoftheinstallation'sprocessemissions,theyshallbecalculatedinaccordancewithAnnexII..2.DETERMINATIONOFCO2EMISSIONSIninstallationsfortheproductionoflime,CO2emissionsresultfromthefollowingsources:—calcinationoflimestoneanddolomiteintherawmaterials,—conventionalfossilkilnfuels,—alternativefossil-basedkilnfuelsandrawmaterials,—biomasskilnfuels(biomasswastes),—otherfuels,—wastegasscrubbing.2.1.CalculationofCO2emissions2.1.1.CombustionemissionsCombustionprocessesinvolvingdifferenttypesoffuels(e.g.coal,petcoke,fueloil,naturalgasandthebroadrangeofwastefuels)thattakeplaceatinstallationsfortheproductionoflimeshallbemonitoredandreportedinaccordancewithAnnexII.Emissionsfromthecombustionoftheorganiccontentof(alternative)rawmaterialsshallalsobecalculatedaccordingtoAnnexII.2.1.2.ProcessemissionsDuringcalcinationinthekiln,CO2fromcarbonatesisreleasedfromtherawmaterials.CalcinationCO2isdirectlylinkedwiththelimeproduction.Oninstallationlevel,calcinationCO2canbecalculatedintwoways:basedontheamountofcarbonatesfromtherawmaterial(mainlylimestone,dolomite)convertedintheprocess(calculationmethodA),orbasedontheamountofalkalioxidesinthelimeproduced(calculationmethodB).Thetwoapproachesareconsideredtobeequivalent.CalculationmethodA:carbonatesCalculationshallbebasedontheamountofcarbonatesconsumed.Thefollowingformulashallbeused:CO2-emission[tCO2]=∑{(ActivitydataCarbonate-INPUT–ActivitydataCarbonate-OUTPUT)*emissionfactor*conversionfactor}With:(a)ActivitydataActivitydataCarbonate-INPUTandactivitydataCarbonate-OUTPUTaretheamounts[t]ofCaCO3,MgCO3orotheralkaliearthoralkalicarbonatesemployedduringthereportingperiod.Tier1Amountofpurecarbonates(e.g.limestone)[t]inprocessinputandtheproductduringthereportingperiod,determinedbyweighingwithmaximumpermissibleuncertaintyoflessthan±5,0%forthemeteringprocessoftherawmaterial.Thecompositionofrelevantrawmaterialandtheproductischaracterisedbyindustrybestpracticeguidelines.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/62Tier2Amountofpurecarbonates(e.g.limestone)[t]inprocessinputandtheproductduringthereportingperiod,determinedbyweighingwithmaximumpermissibleuncertaintyoflessthan±2,5%forthemeteringprocessoftherawmaterial.Thecompositionofrelevantrawmaterialandtheproductisdeterminedbytheoperatoraccordingtosection10ofAnnexI.(b)EmissionfactorTier1Stoichiometricratiosofcarbonatesinprocessinputandoutputasshownintable1.TABLE1StoichiometricemissionfactorsCarbonateEmissionfactor[tCO2/tCa-,Mg-orothercarbonate]RemarksCaCO30,440MgCO30,522Ingeneral:Xy(CO3)zEmissionfactor=[MCO2]/{Y*[Mx]+Z*[MCO32-]}X=alkaliearthoralkalimetalMx=molecularweightofXin[g/mol]MCO2=molecularweightofCO2=44[g/mol]MCO3-=molecularweightofCO32-=60[g/mol]Y=stoichiometricnumberofX=1(foralkaliearthmetals)=2(foralkalimetals)Z=stoichiometricnumberofCO32-=1(c)ConversionfactorTier1Conversionfactor:1,0CalculationmethodB:alkaliearthoxidesCO2shallbecalculatedbasedontheamountsofCaO,MgOandotheralkaliearth/alkalioxidecontentsinthelimeproduced.AlreadycalcinedCaandMgenteringthekiln,forinstancethroughflyashoralternativefuelsandrawmaterialswitharelevantCaOorMgOcontentshallbeconsidered.Thefollowingcalculationformulashallbeused:CO2-emission[tCO2]=∑{[(activitydataAlkalioxidesOUTPUT–activitydataAlkalioxidesINPUT)*emissionfactor*conversionfactor]}With:(a)ActivitydataTheterm‘activitydataOOUTPUT–activitydataOINPUT’isthetotalamount[t]ofCaO,MgOorotheralkaliearthoralkalioxidesconvertedfromrespectivecarbonatesduringthereportingperiod.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/63Tier1MassofCaO,MgOorotheralkaliearthoralkalioxides[t]intheproductandtheprocessinputduringthereportingperiodderivedbyweighingbytheoperatorwithamaximumpermissibleuncertaintyof±5,0%forthemeteringprocessandindustrybestpracticeguidelinesonthecompositionoftherespectiveproducttypesandrawmaterials.Tier2MassofCaO,MgOorotheralkaliearthoralkalioxides[t]intheproductandintheprocessinputduringthereportingperiodderivedbyweighingbytheoperatorwithamaximumpermissibleuncertaintyof±2,5%forthemeteringprocessandcompositionanalysesfollowingtheprovisionofsection10ofAnnexI.(b)EmissionfactorTier1Stoichiometricratiosofoxidesinprocessinputandoutputasshownintable2.TABLE2StoichiometricemissionfactorsCarbonateEmissionfactor[tCO2]/[tCa-,Mg-orotherOxide]RemarksCaO0,785MgO1,092Ingeneral:Xy(O)zEmissionfactor=[MCO2]/{Y*[Mx]+Z*[MO]}X=alkaliearthoralkalimetalMx=molecularweightofXin[g/mol]MCO2=molecularweightofCO2=44[g/mol]MO=molecularweightofO=16[g/mol]Y=stoichiometricnumberofX=1(foralkaliearthmetals)=2(foralkalimetals)Z=stoichiometricnumberofO=1(c)ConversionfactorTier1Conversionfactor:1,02.2.MeasurementofCO2emissionsThemeasurementguidelinescontainedinAnnexIshallbeapplied.3.DETERMINATIONOFNON-CO2GREENHOUSEGASESSpecificguidelinesforthedeterminationofemissionsofnon-CO2greenhousegasemissionsmaybeelaboratedatalaterstage,inaccordancewiththerelevantprovisionsoftheDirective.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/64ANNEXIXActivity-specificguidelinesforinstallationsforthemanufactureofglassaslistedinAnnexItotheDirective1.BOUNDARIESANDCOMPLETENESSIfwastegasscrubbingiscarriedoutattheinstallationandtheresultingemissionsarenotcalculatedaspartoftheinstallation'sprocessemissions,theyshallbecalculatedinaccordancewithAnnexII.2.DETERMINATIONOFCO2EMISSIONSInglassinstallations,CO2emissionsresultfromthefollowingsources:—meltingofalkali-andalkaliearthmetalcarbonatesintherawmaterial,—conventionalfossilkilnfuels,—alternativefossil-basedkilnfuelsandrawmaterials,—biomasskilnfuels(biomasswastes),—otherfuels,—carboncontainingadditivesincludingcokeandcoaldust,—wastegasscrubbing.2.1.CalculationofCO2Emissions2.1.1.CombustionemissionsCombustionprocessesthattakeplaceatinstallationsforthemanufactureofglassshallbemonitoredandreportedinaccordancewithAnnexII.2.1.2.ProcessemissionsCO2isreleasedduringmeltinginthekiln,fromcarbonatescontainedintherawmaterials,andfromtheneutralisationofHF,HClandSO2intheexhaustgaseswithlimestoneorothercarbonates.Emissionsfromthedecompositionofcarbonatesinthemeltingprocessandfromscrubbingshallbothbepartoftheinstallation'semissions.Theyshallbeaddeduptotheemissiontotalbutbereportedseparatelyifpossible.CO2fromcarbonatesintherawmaterialsreleasedduringmeltinginthekiln,isdirectlylinkedwiththeglassproductionandcanbecalculatedintwoways:basedontheconvertedquantityofcarbonatesfromrawmaterial-mainlysoda,lime/limestone,dolomiteandotheralkaliandalkaliearthcarbonatessupplementedbyrecycleglass(cullet)—(calculationmethodA),orbasedontheamountofalkalioxidesintheglassproduced(calculationmethodB).Thetwocalculationmethodsareconsideredequivalent.CalculationmethodA:carbonatesCalculationshallbebasedontheamountofcarbonatesconsumed.Thefollowingformulashallbeused:CO2-emissions[tCO2]=(∑{activitydataCarbonate*emissionfactor}+∑{additive*emissionfactor})*conversionfactorWith:(a)ActivitydataActivitydataCarbonateistheamount[t]ofCaCO3,MgCO3,Na2CO3,BaCO3orotheralkaliearthoralkalicarbonatesinrawmaterials(soda,lime/limestone,dolomite)processedduringthereportingperiodaswellastheamountofcarboncontainingadditives.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/65Tier1ThemassofCaCO3,MgCO3,Na2CO3,BaCO3orotheralkaliearthoralkalicarbonatesandthemassofcarboncontainingadditives[t]intheprocessinputduringthereportingperiodderivedbyweighingoftherespectiverawmaterialsbytheoperatororthesupplierwithamaximumpermissibleuncertaintyof±2,5%forthemeteringprocessandcompositiondatafromindustrybestpracticeguidelinesforthespecificproductcategory.Tier2ThemassofCaCO3,MgCO3,Na2CO3,BaCO3orotheralkaliearthoralkalicarbonatesandthemassofcarboncontainingadditives[t]intheprocessinputduringthereportingperiodderivedbyweighingoftherespectiverawmaterialbytheoperatororthesupplierwithamaximumpermissibleuncertaintyof±1,0%forthemeteringprocessandcompositionanalysesfollowingtheprovisionofsection10ofAnnexI.(b)EmissionfactorTier1CarbonatesStoichiometricratiosofcarbonatesinprocessinputandoutputasintable1.TABLE1StoichiometricemissionfactorsCarbonateEmissionfactor[tCO2/tCa-,Mg-Na-,Ba-orothercarbonate]RemarksCaCO30,440MgCO30,522Na2CO30,415BaCO30,223Ingeneral:Xy(CO3)zEmissionfactor=[MCO2]/{Y*[Mx]+Z*[MCO32-]}X=alkaliearthoralkalimetalMx=molecularweightofXin[g/mol]MCO2=molecularweightofCO2=44[g/mol]MCO3-=molecularweightofCO32-=60[g/mol]Y=stoichiometricnumberofX=1(foralkaliearthmetals)=2(foralkalimetals)Z=stoichiometricnumberofCO32-=1Thesevaluesshallbeadjustedaccordingtomoistureandganguecontentoftheappliedcarbonatematerials.AdditivesSpecificemissionfactorderivedfollowingtheprovisionsofsection10ofAnnexI.(c)ConversionfactorTier1Conversionfactor:1,0OfficialJournaloftheEuropeanUnionEN26.2.2004L59/66CalculationmethodB:alkalioxidesCO2emissionsshallbecalculatedbasedontheamountsofglassproducedandtheCaO,MgO,Na2O,BaOandotheralkaliearth/alkalicontentsoftheglass(activitydataOOUTPUT).TheemissionfactorshallbecorrectedforCa,Mg,NaandBaandotheralkaliearth/alkalienteringthekilnnotascarbonates,forinstancethroughrecyclingglassoralternativefuelsandrawmaterialswitharelevantCaO,MgO,Na2OorBaOandotheralkaliearth/alkalioxidescontent(activitydataOINPUT).Thefollowingcalculationformulashallbeused:CO2-emission[tCO2]=(∑{(activitydataOOUTPUT–activitydataOINPUT)*emissionfactor}+∑{additive*emissionfactor})*conversionfactorWith:(a)ActivitydataTheterm‘ActivitydataOOUTPUT–activitydataOINPUT’isthemass[t]ofCaO,MgO,Na2O,BaOorotheralkaliearthoralkalioxidesconvertedfromcarbonatesduringthereportingperiod.Tier1Amount[t]ofCaO,MgO,Na2O,BaOorotheralkaliearthoralkalioxidesemployedduringthereportingperiodintheprocessinputandintheproductsaswellastheamountofcarboncontainingadditivesderivedbymeteringofinputmaterialsandproductsatinstallationlevelwithapermissibleuncertaintyoflessthan±2,5%forthemeteringprocessandcompositiondatafromindustrybestpracticeguidelinesforthespecificproductcategoryandrawmaterials.Tier2Amount[t]ofCaO,MgO,Na2O,BaOorotheralkaliearthoralkalioxidesemployedduringthereportingperiodintheprocessinputandintheproductsaswellastheamountofcarboncontainingadditivesderivedbymeteringofinputmaterialsandproductsatinstallationlevelwithapermissibleuncertaintyoflessthan±1,0%forthemeteringprocessandcompositionanalysesfollowingtheprovisionofsection10ofAnnexI.(b)EmissionfactorTier1CarbonatesStoichiometricratiosofoxidesinprocessinputandoutputasshownintable2TABLE2StoichiometricemissionfactorsOxideEmissionfactor[tCO2/tCa-,Mg-,Na,Ba-orotherOxide]RemarksCaO0,785MgO1,092Na2O0,710BaO0,287OfficialJournaloftheEuropeanUnionEN26.2.2004L59/67OxideEmissionfactor[tCO2/tCa-,Mg-,Na,Ba-orotherOxide]RemarksIngeneral:Xy(O)zEmissionfactor=[MCO2]/{Y*[Mx]+Z*[MO]}X=alkaliearthoralkalimetalMx=molecularweightofXin[g/mol]MCO2=molecularweightofCO2=44[g/mol]MO=molecularweightofO=16[g/mol]Y=stoichiometricnumberofX=1(foralkaliearthmetals)=2(foralkalimetals)Z=stoichiometricnumberofO=1AdditivesSpecificemissionfactorsderivedfollowingtheprovisionsofsection10ofAnnexI.(c)ConversionfactorTier1Conversionfactor:1,02.2.MeasurementofCO2emissionsThemeasurementguidelinescontainedinAnnexIshallbeapplied.3.DETERMINATIONOFNON-CO2GREENHOUSEGASESSpecificguidelinesforthedeterminationofemissionsofnon-CO2greenhousegasemissionsmaybeelaboratedatalaterstage,inaccordancewiththerelevantprovisionsoftheDirective.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/68ANNEXXActivity-specificguidelinesforinstallationsforthemanufactureofceramicproductsaslistedinAnnexItotheDirective1.BOUNDARIESANDCOMPLETENESSNospecificboundaryissues.2.DETERMINATIONOFCO2EMISSIONSIninstallationsforthemanufactureofceramicproducts,CO2emissionsresultfromthefollowingsources:—calcinationoflimestone/dolomiteintherawmaterial,—limestoneforreducingairpollutants,—conventionalfossilkilnfuels,—alternativefossil-basedkilnfuelsandrawmaterials,—biomasskilnfuels(biomasswastes),—otherfuels,—organicmaterialintheclayrawmaterial,—additivesusedtoinduceporosity,e.g.sawdustor,polystyrol,—wastegasscrubbing.2.1.CalculationofCO2emissions2.1.1.CombustionemissionsCombustionprocessesthattakeplaceatinstallationsforthemanufactureofceramicproductsshallbemonitoredandreportedinaccordancewithAnnexII.2.1.2.ProcessemissionsCO2isreleasedduringcalcinationsoftherawmaterialsinthekiln,andfromtheneutralisationofHF,HClandSO2intheexhaustgaseswithlimestoneorothercarbonates.Emissionsfromthedecompositionofcarbonatesinthecalcinationprocessandfromscrubbingshallbothbepartoftheinstallation'semissions.Theyshallbeaddeduptotheemissiontotalbutreportedseparatelyifpossible.Calculationshallbeasfollows:CO2-emissionstotal[t]=CO2-emissionscinputmaterial[t]+CO2-emissionsscrubbing[t]2.1.2.1.CO2frominputmaterialCO2fromcarbonatesandfromcarboncontainedinotherinputmaterialsshallbecalculatedusingeitheracalculationmethodbasedontheamountofcarbonatesfromrawmaterial(mainlylimestone,dolomite)convertedintheprocess(calculationmethodA),oramethodologybasedonthealkalioxidesinceramicsproduced(calculationmethodB).Thetwoapproachesareconsideredequivalent.CalculationmethodA:carbonatesCalculationisbasedonthecarbonateinput,includingtheamountoflimestoneemployedtoneutraliseHF,HClandSO2intheexhaustgasesaswellasfromcarboncontainedintheamountofadditives.Doublecountingthroughtheinternalrecyclingofdustshallbeavoided.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/69Thefollowingcalculationformulashallbeused:CO2emission[tCO2]=(∑{ActivitydataCarbonate*emissionfactor}+∑{Activitydataadditives*emissionfactor})*conversionfactorWith:(a)ActivitydataActivitydataCarbonateistheamount[t]ofCaCO3,MgCO3orotheralkaliearthoralkalicarbonatesemployedduringthereportingperiodthroughtherawmaterials(limestone,dolomite)andtheirCO32-concentrationaswellastheamount[t]ofcarboncontainingadditives.Tier1ThemassofCaCO3,MgCO3orotheralkaliearthoralkalicarbonates[t]aswellastheamount[t]ofcarboncontainingadditivesintheprocessinputduringthereportingperiodderivedbyweighingbytheoperatororthesupplierwithamaximumpermissibleuncertaintyof±2,5%forthemeteringprocessandcompositiondatafromindustrybestpracticeguidelinesforthespecificproductcategory.Tier2ThemassofCaCO3,MgCO3orotheralkaliearthoralkalicarbonates[t]aswellastheamount[t]ofcarboncontainingadditivesintheprocessinputduringthereportingperiodderivedbyweighingbytheoperatororthesupplierwithamaximumpermissibleuncertaintyof±1,0%forthemeteringprocessandcompositionanalysesfollowingtheprovisionofsection10ofAnnexI.(b)EmissionfactorTier1CarbonatesStoichiometricratiosofcarbonatesinprocessinputandoutputasshownintable1.TABLE1StoichiometricemissionfactorsCarbonateEmissionfactor[tCO2/tCa-,Mg-orotherCarbonate]RemarksCaCO30,440MgCO30,522Ingeneral:Xy(CO3)zEmissionfactor=[MCO2]/{Y*[Mx]+Z*[MCO32-]}X=alkaliearthoralkalimetalMx=molecularweightofXin[g/mol]MCO2=molecularweightofCO2=44[g/mol]MCO3-=molecularweightofCO32-=60[g/mol]Y=stoichiometricnumberofX=1(foralkaliearthmetals)=2(foralkalimetals)Z=stoichiometricnumberofCO32-=1OfficialJournaloftheEuropeanUnionEN26.2.2004L59/70Thesevaluesshallbeadjustedaccordingtomoistureandganguecontentoftheappliedcarbonatematerials.AdditivesSpecificemissionfactorsderivedfollowingtheprovisionsofsection10ofAnnexI.(c)ConversionfactorTier1Conversionfactor:1,0CalculationmethodB:alkalioxidesCalcinationCO2iscalculatedbasedontheamountsofceramicsproducedandtheCaO,MgOandother(earth)alkalioxidecontentsoftheceramics(activitydataOOUTPUT).TheemissionfactoriscorrectedforalreadycalcinedCa,Mgandforotheralkaliearth/alkalicontentsenteringthekiln(activitydataOINPUT),forinstancealternativefuelsandrawmaterialswitharelevantCaOorMgOcontent.EmissionsfromHF,HClorSO2reductionshallbecalculatedbasedonthecarbonateinputaccordingtotheprocedureslaidoutincalculationmethodA.Thefollowingcalculationformulashallbeused:CO2emission[tCO2]=∑{[(activitydataOOUTPUT–activitydataOINPUT)*emissionfactor*conversionfactor]}+(CO2emissionsfromHF,HClreduction)With:(a)ActivitydataTheterm‘activitydataOOUTPUT–activitydataOINPUT’istheamounts[t]ofCaO,MgOorotheralkaliearthoralkalioxidesconvertedfromcarbonatesduringthereportingperiod.Tier1MassofCaO,MgOorotheralkaliearthoralkalioxides[t]intheprocessinputandintheproductsduringthereportingperiodderivedbyweighingbytheoperatorwithamaximumpermissibleuncertaintyof±2,5%forthemeteringprocessandindustrybestpracticeguidelinesonthecompositionoftherespectiveproducttypesandrawmaterials.Tier2MassofCaO,MgOorotheralkaliearthoralkalioxides[t]intheprocessinputandintheproductsduringthereportingperiodderivedbyweighingbytheoperatorwithamaximumpermissibleuncertaintyof±1,0%forthemeteringprocessandcompositionanalysesfollowingtheprovisionofsection10ofAnnexI.(b)EmissionfactorTier1Stoichiometricratiosofoxidesinprocessinputandoutputshallbeused(seeTable2).TABLE2StoichiometricemissionfactorsCarbonateEmissionfactors[tCO2/tCa-,Mg-orotherOxide]RemarksCaO0,785MgO1,092OfficialJournaloftheEuropeanUnionEN26.2.2004L59/71CarbonateEmissionfactors[tCO2/tCa-,Mg-orotherOxide]RemarksIngeneral:Xy(O)zEmissionfactor=[MCO2]/{Y*[Mx]+Z*[MO]}X=alkaliearthoralkalimetalMx=molecularweightofXin[g/mol]MCO2=molecularweightofCO2=44[g/mol]MO=molecularweightofO=16[g/mol]Y=stoichiometricnumberofX=1(foralkaliearthmetals)=2(foralkalimetals)Z=stoichiometricnumberofO=1(c)ConversionfactorTier1Conversionfactor:1,02.1.2.2.CO2fromexhaustgasscrubbingCO2fromexhaustgasscrubbingshallbecalculatedbasedontheamountofCaCO3input.ThefollowingcalculationformulashallbeusedCO2emission[tCO2]=Activitydata*emissionfactor*conversionfactorWith:(a)ActivitydataTier1Theamount[t]ofdryCaCO3employedduringthereportingperioddeterminedbyweighingbyoperatororthesupplierwithpermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Tier2Theamount[t]ofdryCaCO3employedduringthereportingperioddeterminedbyweighingbyoperatororthesupplierwithpermissibleuncertaintyoflessthan±1,0%forthemeteringprocess.(b)EmissionfactorTier1StoichiometricratiosofCaCO3asshownintable1.(c)ConversionfactorTier1Conversionfactor:1,02.2.MeasurementofCO2emissionsThemeasurementguidelinescontainedinAnnexIshallbeapplied.3.DETERMINATIONOFNON-CO2GREENHOUSEGASESSpecificguidelinesforthedeterminationofemissionsofnon-CO2greenhousegasemissionsmaybeelaboratedatalaterstage,inaccordancewiththerelevantprovisionsoftheDirective.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/72ANNEXXIActivity-specificguidelinesforpulpandpaperproducinginstallationsaslistedinAnnexItotheDirective1.BOUNDARIESANDCOMPLETENESSIftheinstallationexportsfossilfuel-derivedCO2,forinstancetoanadjacentprecipitatedcalciumcarbonate(PCC)installation,theseexportsshallnotbeincludedintheinstallation'semissions.Ifwastegasscrubbingiscarriedoutattheinstallationandtheresultingemissionsarenotcalculatedaspartoftheinstallation'sprocessemissions,theyshallbecalculatedinaccordancewithAnnexII.2.DETERMINATIONOFCO2EMISSIONSPulpandpapermillprocesseswiththepotentialtoemitCO2emissionsinclude:—powerboilers,gasturbines,andothercombustiondevicesproducingsteamorpowerforthemill,—recoveryboilersandotherdevicesburningspentpulpingliquors,—incinerators,—limekilnsandcalciners,—wastegasscrubbing,—gas-orotherfossilfuel-fireddryers(suchasinfrareddryers).Wastewatertreatmentandlandfills,includinganaerobicwastewatertreatmentorsludgedigestionoperationsandlandfillsusedtodisposeofmillwastes,arenotlistedinAnnexItotheDirective.ConsequentlytheiremissionsfalloutsidethescopeoftheDirective.2.1.CalculationofCO2emissions2.1.1.CombustionemissionsEmissionsfromcombustionprocessesthattakeplaceatpulpandpaperinstallationsshallbemonitoredinaccordancewithAnnexII.2.1.2.ProcessemissionsEmissionsarecausedbytheuseofcarbonatesasmake-upchemicalsinpulpmills.Althoughlossesofsodiumandcalciumfromtherecoverysystemandcausticisingareaareusuallymadeupusingnon-carbonatechemicals,smallamountsofcalciumcarbonate(CaCO3)andsodiumcarbonate(Na2CO3),whichdoresultinCO2emissionsaresometimesused.Thecarboncontainedinthesechemicalsisusuallyoffossilorigin,althoughinsomecases(e.g.,Na2CO3purchasedfromsoda-basedsemi-chemmills)itcanbederivedfrombiomass.ItisassumedthatthecarboninthesechemicalsisemittedasCO2fromthelimekilnorrecoveryfurnace.TheseemissionsaredeterminedbyassumingthatallofthecarboninCaCO3andNa2CO3usedintherecoveryandcausticisingareasisreleasedtotheatmosphere.Calciummake-upisrequiredbecauseoflossesfromthecausticisingarea,mostofwhichareintheformofcalciumcarbonate.CO2emissionsshallbecalculatedasfollows:CO2emissions=∑{(ActivitydataCarbonate*Emissionfactor*Conversionfactor)}OfficialJournaloftheEuropeanUnionEN26.2.2004L59/73With:(a)ActivitydataActivitydataCarbonaretheamountsofCaCO3andNa2CO3employedintheprocess.Tier1Amounts[t]ofCaCO3andNa2CO3employedintheprocessasweighedbyoperatororsupplierwithamaximumpermissibleuncertaintyoflessthan±2,5%forthemeteringprocess.Tier2Amounts[t]ofCaCO3andNa2CO3employedintheprocessasweighedbyoperatororsupplierwithamaximumpermissibleuncertaintyoflessthan±1,0%forthemeteringprocess.(b)EmissionfactorTier1Stoichiometricratios[tCO2/tCaCO3]and[tCO2/tNa2Cs]fornon-biomasscarbonatesasindicatedintable1.Biomasscarbonatesareweightedwithanemissionfactorof0[tCO2/tCarbonate].TABLE1StoichiometricemissionfactorsCarbonatetypeandoriginEmissionfactor[tCO2/tCarbo-nate]Pulpmillmake-upCaCO30,440Pulpmillmake-upNa2CO30,415CaCO3biomassorigin0,0Na2CO3biomassorigin0,0Thesevaluesshallbeadjustedaccordingtomoistureandganguecontentoftheappliedcarbonatematerials.(c)ConversionfactorTier1Conversionfactor:1,02.2.MeasurementofCO2emissionsThemeasurementguidelinescontainedinAnnexIshallbeapplied.3.DETERMINATIONOFNON-CO2GREENHOUSEGASESSpecificguidelinesforthedeterminationofemissionsofnon-CO2greenhousegasemissionsmaybeelaboratedatalaterstage,inaccordancewiththerelevantprovisionsoftheDirective.OfficialJournaloftheEuropeanUnionEN26.2.2004L59/74