Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance.)

(6) Information for all fuel streams consisting of at least: (a) the total emissions expressed as t CO2, including CO2 from biomass fuel streams which do not comply with Article 38(5) of this Regulation, or from RFNBO or RCF source streams which do not comply with Article 39a(3) of this Regulation, or from synthetic low-carbon fuels source streams which do not comply with Article 39a(4) of this Regulation; (b) the tiers applied; (c) released fuel amounts, (expressed as tonnes, Nm³ or TJ,) and the unit conversion factor, expressed in appropriate units, reported separately, where applicable; (d) emission factors, expressed in accordance with the requirements set out in Article 75f of this Regulation; biomass fraction, zero-rated biomass fraction, RFNBO or RCF fraction, zero-rated RFNBO or RCF fraction, synthetic low-carbon fraction, zero-rated synthetic low-carbon fraction expressed as dimensionless fractions; (e) where emission factors for fuels are related to mass or volume instead of energy, values determined pursuant to Article 75h(3) for the unit conversion factor of the respective fuel stream; (f) the means through which the fuel is released for consumption; (g) the end use(s) of the fuel stream released for consumption including the CRF code, at the level of detail available; (h) the scope factor, expressed as dimensionless fraction, up to three decimal points. Where, for a fuel stream, more than one method is used to determine the scope factor, the information on the type of method, the associated scope factor, the released fuel amount and the CRF code at the level of detail available; (i) where the scope factor is zero pursuant to Article 75l(1): (i) A list of all entities covered by Chapters II and III of Directive 2003/87/EC identified by their name, address and, where applicable, unique permit number; (ii) The released fuel amounts supplied to each entity covered by Chapters II and III of Directive 2003/87/EC for the relevant reporting period, expressed as t, Nm³, or TJ, as well as the corresponding emissions.

(7) Information to be reported as memo items, consisting of at least: (a) a proxy for the net calorific value of the biomass, RFNBO or RCF or synthetic low-carbon fuels fuel streams, where relevant; (b) emissions, amounts and energy content of biofuels, bioliquids, biomass fuels, RFNBOs and RCFs, synthetic low-carbon fuels released for consumption, expressed in t and TJ, and information whether they comply with Article 38(5) or 39a(3) or 39a(4) of this Regulation;

(8) Where data gaps have occurred and have been closed by surrogate data in accordance with Article 66(1): (a) the fuel stream to which each data gap applies; (b) the reasons for each data gap; (c) the starting and ending date and time of each data gap; (d) the emissions calculated based on surrogate data; (e) where the estimation method for surrogate data has not yet been included in the monitoring plan, a detailed description of the estimation method including evidence that the methodology used does not lead to an underestimation of emissions for the respective time period;

(9) Any other changes in the regulated entity during the reporting period with relevance for that regulated entity’s greenhouse gas emissions during the reporting year.

ANNEX Xa

Together with the information contained in the annual emission report pursuant to Annex X to this Regulation, the operator shall submit the following information for each purchased fuel as defined in Article 3, point (af) of Directive 2003/87/EC:

(a) name, address and unique permit number of the fuel supplier which is registered as regulated entity. In cases where the fuel supplier is not a regulated entity, the operators shall submit, where available, a list of all suppliers of fuels, from direct fuel suppliers up to the regulated entity, including their name, address and unique permit number;

(b) the types and amounts of fuels acquired from each supplier referred to in point (a) during the relevant reporting period;

(c) the amount of fuel used for activities referred to in Annex I to Directive 2003/87/EC from each fuel supplier during the relevant reporting period.

ANNEX Xb

Together with the information contained in the annual emission report pursuant to Annex X to this Regulation, the regulated entity shall submit the following information for each purchased fuel as defined in Article 3, point (af), of Directive 2003/87/EC:

(a) name, address and unique permit number of the operator and, where relevant, the aircraft operator and shipping company, to whom the fuel is released. In other cases where the fuel is meant for end use in sectors covered by Annex I to Directive 2003/87/EC the regulated entity shall submit, where available, a list of all consumers of fuels, from direct buyer down to the operator, including their name, address and unique permit number, where this would not cause disproportionate administrative burden;

(b) the types and amounts of fuels sold to each buyer referred to in point (a) during the relevant reporting period.

(c) the amount of fuel used for activities referred to in Annex I to Directive 2003/87/EC for each buyer referred to in point (a) during the relevant reporting period..

ANNEX XI

Correlation table