Commission Implementing Regulation (EU) 2025/2547 of 10 December 2025 laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and the Council as regards the methods for the calculation of emissions embedded in goods

This aggregated goods category includes non-alloyed pig iron from blast furnaces as well as alloy-containing pig irons (e.g., spiegeleisen), irrespective of the physical form (e.g. ingots, granules). NPI (nickel pig iron) is included if the nickel content is lower than 10 %. In integrated steel plants, liquid pig iron (‘hot metal’) directly charged to the oxygen converter is the product which separates the production process for pig iron from the production process of crude steel. Where the installation does not sell or transfer pig iron to other installations, a joint production process including crude steel can be established making subject to the rules of Article 4.

3.13.2.   System boundary

3.13.2.1.   Blast furnace route

For that production route, direct emissions monitoring shall encompass:

• — all processes directly or indirectly linked to the production processes emitting CO2 from fuels and reducing agents such as coke, coke dust, coal, fuel oils, plastic wastes, natural gas, wood wastes, charcoal, as well as from waste gases such as coke oven gas, blast furnace gas or converter gas;

• — where biomass is used, the provisions of point B.3.3 of Annex II shall be taken into account;

• — all processes directly or indirectly linked to the production processes emitting CO2 from process materials such as limestone, magnesite, and other carbonates, carbonate ores; materials for flue gas cleaning;

• — carbon remaining in the product or in slags or wastes is taken into account by using a mass balance method in accordance with point B.3.2 of Annex II.

3.13.2.2.   Smelting reduction

For this production route, direct emissions monitoring shall encompass:

• — all processes directly or indirectly linked to the production processes emitting CO2 from fuels and reducing agents such as coke, coke dust, coal, fuel oils, plastic wastes, natural gas, wood wastes, charcoal, waste gases from the process or converter gas;

• — where biomass is used, the provisions of point B.3.3 of Annex II shall be taken into account;

• — all processes directly or indirectly linked to the production processes emitting CO2 from process materials such as limestone, magnesite, and other carbonates, carbonate ores; materials for flue gas cleaning;

• — carbon remaining in the product or in slags or wastes is taken into account by using a mass balance method in accordance with point B.3.2 of Annex II.

3.14.   DRI (Direct Reduced Iron)

3.14.1.   Special provisions

There is only one production route defined, although different technologies may use different qualities of ores, which may require pelletisation or sintering, and different reducing agents (natural gas, diverse fossil fuels or biomass, hydrogen). Therefore, precursors sintered ore or hydrogen may be relevant. As products, iron sponge, hot briquetted iron (HBI) or other forms of direct reduced iron may be relevant, including DRI which is immediately fed to electric arc furnaces or other downstream processes.

Where the installation does not sell or transfer DRI to other installations, a joint production process including steel can be established making subject to the rules of Article 4.

3.14.2.   System boundary

For that production route, direct emissions monitoring shall encompass:

• — all processes directly or indirectly linked to the production processes emitting CO2 from fuels and reducing agents such as coal, natural gas, fuel oils, waste gases from the process or converter gas, etc.;

• — where biogas or other forms of biomass are used, the provisions of point B.3.3 of Annex II shall be taken into account;

• — all processes directly or indirectly linked to the production processes emitting CO2 from process materials such as limestone, magnesite, and other carbonates, carbonate ores, materials for flue gas cleaning;

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

3.15.   Crude steel

3.15.1.   Special provisions

The system boundary shall cover all necessary activities and units for obtaining crude steel:

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

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

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

3.15.2.   System boundary

3.15.2.1.   Basic oxygen steelmaking

For that production route, direct emissions monitoring shall encompass:

• — all processes directly or indirectly linked to the production processes emitting CO2 from fuels such as coal, natural gas, fuel oils, waste gases such as blast furnace gas, coke oven gas or converter gas;

• — all processes directly or indirectly linked to the production processes emitting CO2 from process materials such as limestone, magnesite, and other carbonates, carbonate ores; materials for flue gas cleaning;

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

3.15.2.2.   Electric arc furnace

For that production route, direct emissions monitoring shall take into account:

• — all processes directly or indirectly linked to the production processes emitting CO2 from fuels such as coal, natural gas, fuel oils, as well as from waste gases such as blast furnace gas, coke oven gas or converter gas;

• — all processes directly or indirectly linked to the production processes emitting CO2 from the consumption of electrodes and electrode pastes;

• — all processes directly or indirectly linked to the production processes emitting CO2 from process materials such as limestone, magnesite, and other carbonates, carbonate ores; materials for flue gas cleaning;

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

3.16.   Iron or steel products

3.16.1.   Special provisions

None.

3.16.2.   System boundary

For iron or steel products, direct emissions monitoring shall take into account:

• — all processes directly or indirectly linked to the production processes emitting CO2 emissions from combustion of fuels and process emissions from flue gas treatment, including re-heating, re-melting, casting, hot rolling, cold rolling, forging, annealing, coating, galvanizing, wire drawing, pickling and excluding the following processes: plating, cutting, welding and finishing of iron or steel products.

3.17.   Unwrought aluminium

3.17.1.   Special provisions

This aggregated goods category includes non-alloyed as well as alloyed aluminium, in physical form typical for unwrought metals, such as ingots, slabs, billets or granules. In integrated aluminium plants, liquid aluminium directly charged to the production of aluminium products is included, too.

3.17.2.   System boundary

3.17.2.1.   Primary (electrolytic) smelting

For that production route, direct emissions monitoring shall take into account:

• — all processes directly or indirectly linked to the production processes emitting CO2 emissions from the consumption of electrodes or electrode pastes;

• — all processes directly or indirectly linked to the production processes emitting CO2 emissions from any fuels used (e.g. for drying and pre-heating of raw materials, heating of electrolysis cells, heating required for casting);

• — all processes directly or indirectly linked to the production processes emitting CO2 emissions from any flue gas treatment, from soda ash or limestone if relevant;

• — perfluorocarbon emissions caused by anode effects monitored in accordance with point B.7 of Annex II.

3.17.2.2.   Secondary melting (recycling)

Secondary melting (recycling) of aluminium uses aluminium scrap as main input. However, where unwrought aluminium from other sources is added, it is treated like a precursor.

For that production route, direct emissions monitoring shall take into account:

• — all processes directly or indirectly linked to the production processes emitting CO2 emissions from any fuels used for drying and pre-heating of raw materials, used in melting furnaces, in pre-treatment of scrap such as de-coating and de-oiling, and combustion of the related residues, and fuels required for casting of ingots, billets or slabs;

• — all processes directly or indirectly linked to the production processes emitting CO2 emissions from any fuels used in associated activities such as treatment of skimmings and slag recovery;

• — all processes directly or indirectly linked to the production processes emitting CO2 emissions from any flue gas treatment, from soda ash or limestone if relevant.

3.18.   Aluminium products

3.18.1.   Special provisions

None.

3.18.2.   System boundary

For aluminium products, direct emissions monitoring shall take into account:

• — all processes directly or indirectly linked to the production processes emitting CO2 emissions from combustion of fuels and process emissions from flue gas treatment, excluding the following processes: cutting, welding and finishing of aluminium products.

3.19.   Electricity

3.19.1.   Special provisions

The emission factor for electricity shall be determined in accordance with point D.2 of Annex III.

3.19.2.   System boundary

For electricity, direct emissions monitoring shall take into account:

• — all processes directly or indirectly linked to the production processes emitting combustion emissions and process emissions from flue gas treatment.

[^ntr1-L_202502547EN.001201-E0001]: Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (OJ L 328, 21.12.2018, p. 82, ELI: http://data.europa.eu/eli/dir/2018/2001/oj).

[^ntr2-L_202502547EN.001201-E0002]: Regulation (EU) 2019/1009 of the European Parliament and of the Council of 5 June 2019 laying down rules on the making available on the market of EU fertilising products and amending Regulations (EC) No 1069/2009 and (EC) No 1107/2009 and repealing Regulation (EC) No 2003/2003 (OJ L 170, 25.6.2019, p. 1, ELI: http://data.europa.eu/eli/reg/2019/1009/oj).

ANNEX II

Rules for determining data set of production processes at installation level

A. PRINCIPLES AND GENERAL REQUIREMENTS

A.1.   Overall approach

	1.	For the purpose of determining embedded emissions of goodsthe following activities shall be performed: (a) the production processes relating to the functional units produced in the installation shall be identified, taking into account the rules for setting system boundaries of production processes in accordance with point A.4 of this Annex; (b) at the level of the installation producing the goods, the direct emissions of the greenhouse gases specified in Annex II for those goods shall be monitored in line with the methods provided in point B of this Annex; (c) where measurable heat is imported to, produced in, consumed in or exported from the installation, net heat flows shall be monitored in line with the methods provided in point C of this Annex; (d) if the installation produces goods listed in Annex I to Regulation (EU) 2023/956, but not in Annex II to that Regulation, for the purpose of monitoring indirect emissions embedded in these goods, the consumption of electricity in the relevant production processes shall be monitored in line with the methods provided in point D.1 of this Annex. Where a direct technical link or a power purchase agreement is in place with the produceer of electricity in accordance with point 6, of Annex IV of that Regulation , the emissions associated with that electricity production shall be monitored in order to determine the emission factor for that electricity. Any quantities of electricity transferred between production processes or exported from the installation shall be monitored as well; (e) the direct emissions at the installations, with heat production and consumption, electricity production and consumption, and any relevant waste gas streams shall be attributed to the production processes associated with the goods produced by applying the rules provided in Annex III. Those attributed emissions shall be used to calculate the specific direct and, where relevant, indirect embedded emissions of the goods produced, applying the point B, of Annex III; (f) for those goods whose production processes include precursors, making those goods ‘complex goods’, the embedded emissions of the precursor shall be determined in accordance with point E, of this Annex, and shall be added to the embedded emissions of the complex goods produced, by applying the rules provided in point B, of Annex III. Where precursors are themselves complex goods, that process shall be repeated recursively until no more precursors are at stake.
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	2.	An operator can either determine actual values of embedded emissions, or make use of the default values made available in accordance with Annex IV of Regulation (EU) 2023/956, or combine actual values and default values.
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	3.	The embedded emissions of goods shall be calculated as average of the reporting period chosen.
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	4.	For precursors produced outside the installation and originating in third countries and territories that are not exempted pursuant to point 1 of Annex III to Regulation (EU) 2023/956, actual data obtained from the operator of the installation producing the precursor shall be used only if the following conditions are met: (a) the data must be taken from a verification report that has been issued by a verifier having an accreditation in accordance with Article 18 of Delegated Regulation (EU) 2025/2551 valid at the time of issuing the verification report and for the sectoral scope required for the aggregated goods category of the precursor under consideration; and (b) the verification report must cover the reporting period during which the precursor was produced.
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	5.	Where the operator does not have a verification report meeting conditions (a) and (b), the relevant default values, made available in accordance with Annex IV of Regulation (EU) 2023/956, for the precursor shall be used.
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	6.	Emissions data over a full reporting period shall be expressed in tonnes CO2e rounded to full tonnes.
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	7.	All parameters used to calculate the emissions shall be rounded to include all significant digits for the purpose of calculating and reporting emissions.
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	8.	Specific direct and indirect embedded emissions shall be expressed in tonnes of CO2e per tonne of goods, rounded to include all significant digits, with a maximum of 5 digits after the comma.

A.2.   Monitoring principles

For the monitoring of actual data at installation level, and for data sets necessary for attributing emissions to goods, the following principles shall apply:

	1.	Completeness: The monitoring methodology shall cover all parameters necessary to determine the embedded emissions of the goods listed in Annex I to Regulation (EU) 2023/956 in accordance with the methods and formulae contained in this Annex. For this purpose, the following guiding principles shall apply: (a) direct emissions at installation level include combustion and process emissions; (b) direct embedded emissions include the attributed emissions of the relevant production process in accordance with Article 4 and Annex III, based on direct emissions at the installation, emissions related to relevant heat flows and to material flows between process system boundaries, including waste gases, if relevant. Direct embedded emissions furthermore include the direct embedded emissions of precursors; (c) indirect emissions, if relevant, at the installation level cover the emissions related to electricity consumption within the installation; (d) indirect embedded emissions, if relevant, include the indirect emissions of the goods produced within the installation, and the indirect embedded emissions of precursors; (e) for each parameter, an appropriate method in accordance with point A.3 of this Annex shall be selected, ensuring that neither double counting nor data gaps occur.
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	2.	Consistency and comparability: Monitoring and reporting shall be consistent and comparable over time. To that end, the selected methods shall be laid down in a monitoring plan so that the methods are used consistently. The methodology shall be changed only if objectively justified. Relevant reasons include: (a) changes in the configuration of the installation in the technology used, in the input materials and fuels, or in the goods produced; (b) new data sources or monitoring methods have to be introduced because of changes of trade partners responsible for data used in the monitoring methodology; (c) the accuracy of the data can be improved, data flows can be simplified or the control system can be improved.
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	3.	Transparency: Monitoring data including assumptions, references, activity data, emission factors, calculation factors, data on embedded emissions of purchased precursors, measurable heat and electricity, default values of embedded emissions, and any other data relevant for the purpose of this Annex, shall be obtained, recorded, compiled, analysed and documented in a transparent manner that enables a verifier accredited in accordance with Article 18 of Regulation (EU) 2023/956 to verify with reasonable assurance that the data is free of material misstatements. Documentation shall include a record of all changes in the functioning of the installation, of the monitoring methodology and control system applied as documented in the monitoring plan.
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	4.	Complete and transparent records shall be kept at the installation of all data relevant for determining embedded emissions of the goods produced, including necessary supporting documents, for at least six years after the reporting period.
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	5.	Accuracy: The chosen monitoring methodology shall ensure that emission determination is neither systematically nor knowingly inaccurate. Any source of inaccuracies shall be identififed and reduced as far as possible. Due diligence shall be exercised to ensure that the calculation and measurement of emissions exhibit the highest achievable accuracy. Where data gaps have occurred or are expected to be unavoidable, substitute data shall consist of conservative estimates. Further cases where emissions data shall be based on conservative estimates include: (a) carbon monoxide (CO) emitted to the atmosphere shall be calculated as the molar equivalent amount of CO2; (b) all biomass emissions should be treated like fossil emission, unless evidence for meeting the criteria for zero rating in accordance with point B.3.3 of this Annex is provided.
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	6.	Integrity of methodology: The chosen monitoring methodology shall enable reasonable assurance of the integrity of emission data to be reported. Emissions shall be determined using the appropriate monitoring methodologies set out in this Annex. Reported emission data shall be free from material misstatement, avoid bias in the selection and presentation of information, and provide a credible and balanced account of the embedded emissions of installation’s produced goods.
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	7.	Data quality: a control system to ensure the quality of the data to be reported shall be applied.
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	8.	Cost-effectiveness: In selecting a monitoring methodology, the improvements from greater accuracy shall be balanced against additional costs. Monitoring and reporting of emissions shall aim for the highest achievable accuracy, unless that is technically not feasible or incurs unreasonable costs.
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	9.	Continuous improvement: Operators shall regularly check if the monitoring plan and its monitoring methodologies can be improved. If the verifier provides any recommendations for improvement in the verification report, the operator shall consider them for implementation within a reasonable timeframe, unless the improvement would incur unreasonable costs or would be technically not feasible.

A.3.   Methods representing the best available data source

	1.	For the determination of embedded emissions of goods, and for underlying data sets, such as emissions related to individual source streams or emission sources, quantities of measurable heat and electricity, the overarching principle shall be to always select the best available data source. For this purpose, the following guiding principles shall apply: (a) if for a specific data set there is no monitoring method referred to in this Annex, or it would incur unreasonable costs or is technically not feasible, default values in made available in accordance with Annex IV of Regulation (EU) 2023/956 shall be used; (b) for direct or indirect determination methods, a method is deemed suitable where it is ensured that any metering, analyses, sampling, calibrations, and validations for the determination of the specific data set are carried out by applying methods defined in relevant EN or ISO standards. Where such standards are not available, national standards may be used. Where no applicable published standards exist, suitable draft standards, industry best practice or other scientifically proven methodologies shall be used, limiting sampling and measurement bias; (c) measuring instruments shall be selected such that they exhibit the lowest uncertainty in use without incurring unreasonable costs. Instruments under legal metrological control are preferred, except where other instruments with significantly lower uncertainty in use are available. Instruments shall be used only in environments appropriate to their use specification; (d) where laboratory analyses are used, or where laboratories carry out sample treatment, calibrations, method validations, or activities relating to continuous emissions measurements, the requirements of point B.5.4.3.
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	2.	Indirect determination methods: Where no direct determination method is available for a required data set, in particular for cases where net measurable heat going into different production processes needs to be determined, an indirect determination method may be used, such as: (a) calculation based on a known chemical or physical process, using appropriate accepted literature values for the chemical and physical properties of substances involved, appropriate stoichiometric factors and thermodynamic properties such as reaction enthalpies, as appropriate; (b) calculation based on the installation’s design data such as the energy efficiencies of technical units or calculated energy consumption per unit of product; (c) correlations based on empirical tests for determining estimation values for the required data set from non-calibrated equipment or data documented in production protocols. For the purpose of point (c) it shall be ensured that the correlation satisfies the requirements of good engineering practice and that it is applied only to determine values which fall into the range for which it was established. The validity of such correlations shall be evaluated at least once a year. 3. To determine the best available data sources, the data source highest in the ranking presented under point 1 and already available at the installation shall be selected. However, where it is technically feasible to apply a data source higher in the ranking without incurring unreasonable costs, such better data source shall be applied without undue delay. Where different data sources are available for the same data set at the same level in the ranking presented under point 1, the data source which ensures the clearest data flow with lowest inherent risk and control risk regarding misstatements shall be chosen. 4. The data sources chosen under point 3 shall be defined in the monitoring plan for use for the determination and reporting of embedded emissions. 5. To the extent feasible without incurring unreasonable costs, for the purpose of the control system in accordance with point A.5, additional data sources or methods for determining data sets shall be identified to allow corroboration of data sources under point 3. The selected data sources, if any, shall be laid down in the monitoring plan. 6. Recommended improvements: It shall be checked regularly, but at least once per year, whether new data sources have become available, for the purpose of improving the monitoring methods. In the case that such new data sources are considered more accurate in accordance with the ranking presented under point 1, they shall be laid down in the monitoring plan and be applied from the earliest date possible. 7. Technical feasibility: Where a claim is made that applying a specific determination methodology is technically not feasible, a justification for this fact shall be laid down in the monitoring plan. It shall be re-assessed during the regular checks in line with point 6. That justification shall be based on whether the installation has technical resources capable of meeting the needs of a proposed data source or monitoring method that can be implemented in the required time for the purposes of this Annex. Those technical resources shall include availability of required techniques and technology. 8. Unreasonable costs: Where a claim is made that applying a specific determination methodology for a data set incurs unreasonable costs, a justification for this fact shall be laid down in the monitoring plan. It shall be re-assessed during the regular checks in line with point 6. The unreasonable nature of the costs shall be determined as follows. (a) Costs for determining a specific data set is considered unreasonable where the operator's cost estimation exceeds the benefit of a specific determination methodology. To that end, the benefit shall be calculated by multiplying an improvement factor with a reference price of EUR 80 per tonne of CO2e and costs shall include an appropriate depreciation period based on the economic lifetime of the equipment, where applicable. (b) The improvement factor shall be: — the improvement of estimated uncertainty in a measurement, expressed in per cent, multiplied with the estimated related emissions over the reporting period; — 1 % of the related emissions, where no improvement of measuring uncertainty is involved; — related emissions means: — the direct emissions caused by the source stream or emission source concerned; — emissions attributed to a quantity of measurable heat; — the indirect emissions related to the quantity of electricity concerned; — embedded emissions of a material produced or of a precursor consumed. (c) Measures relating to the improvement of an installation’s monitoring methodology shall not be deemed to incur unreasonable costs up to an accumulated amount of EUR 4 000 per year.

A.4.   Specific provisions of division of installations into production processes

For the goods under the aggregated goods categories crude steel, iron and steel products, unwrought aluminium and aluminium products, where different functional units that only differ in size or shape are produced with the same precursors in types, quantities and proportions, a single multifunctional production process shall be defined for that group of goods and attribution rules set out in point A.2 of Annex III shall apply.

For the goods under the aggregated goods categories fertilisers, where different functional units are produced with the same precursors in types, quantities and proportions or are composed by the same substance, and only differ in concentrations, a single multifunctional production process shall be defined for that group of goods and attribution rules set out in point A.2 of Annex III shall apply.

A.5.   Monitoring plan

Template containing the minimum elements to be contained in the monitoring plan:

	1.	the date and version number of the monitoring plan;
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	2.	a description of the installation and production processes carried out by the installation;
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	3.	a list of all relevant goods produced by CN code and functional unit, and where applicable the specific compositions in terms of clinker content and nitrogen content, including precursors not covered by separate production processes in accordance with Article 4;
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	4.	a list of all CBAM production processes and routes carried out at the installation and list of goods delivered per production processes;
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	5.	if relevant, a list of non-CBAM goods produced per production process and the quantity produced;
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	6.	a list of the relevant CBAM benchmarks to be used for the determination of the free allocation adjustment for all relevant goods produced;
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	7.	the methods for monitoring data per each production process including: (a) a detailed description of the calculation-based methodology when applied, including a list of input data and calculation formulae; (b) a description of the measurement systems used, and exact location of the measuring instruments to be used for each of the source streams to be monitored;
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	8.	the methods for determining calculation factors and sampling plan for each source stream, if applicable;
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	9.	a list of source streams and emission sources and their description for each production process;
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	10.	a list of source streams for which the calculation-based standard method or the mass balance method is used, including the detailed description of the determination of each relevant parameter provided in point B.3.4;
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	11.	a list of emission sources for which a measurement-based methodology is used, including the description of all relevant elements provided in point B.6;
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	12.	a description of the monitoring methodology as far as perfluorocarbons from primary aluminium production are monitored;
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	13.	a suitable diagram and process description of the installation including the system boundaries of the installations and different production processes, providing evidence that there is neither double counting nor data gaps in the emissions of the installation;
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	14.	the precursors used in each production process and if produced in other installation, name and country of origin of their suppliers;
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	15.	whether any zero-rated fuels are used and how the operator demonstrates the applicability of zero-rating of the fuels;
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	16.	whether measurable heat is imported from or exported to other installations, and an identification of those installations, a detailed description of the methods to determine the emissions attributed to the heat flows for each production process;
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	17.	for indirect emissions, whether electricity is produced inside the installation; if so, whether electricity is: (a) produced by co-generation; (b) produced by separate generation; (c) produced from fossil or renewable sources; (d) exported from the system boundaries of a production process;
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	18.	where the indirect emissions are determined on the basis of actual emissions, the information needed to provide the relevant parts of the elements of evidence laid down in point D.4.3;
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	19.	where the embedded emissions of electricity imported into the customs territory of the Union are determined on the basis of actual emissions, the information needed to provide the elements of evidence laid down in point D.2.4, including, where this information is not directly available to the operator, how the operator plans to receive it;
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	20.	whether waste gases are produced and used in the installation, or imported from or exported to other installations, and an identification of those installations;
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	21.	whether CO2 capture, storage and/or use in accordance with point B.8.2 apply, the identity and contact data of a responsible person of the receiving installations or transport infrastructure or entities to which it is transferred, and the monitoring methodology in accordance with point B.8.3;
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	22.	a control system to ensure the data quality which shall include, where applicable: (a) quality assurance of the relevant measurement equipment ensuring that all relevant measuring equipment is calibrated, adjusted, and checked at regular intervals including prior to use, and checked against measurement standards traceable to international measurement standards, where available, and proportionate to the relevance of the measurement equipment; (b) risk assesment where sources of risks of errors in the data flow from primary data to final data are identified; (c) quality assurance of information technology systems ensuring that the relevant systems are designed, documented, tested, implemented, controlled and maintained in a way that ensures processing reliable, accurate and timely data in accordance with the risks identified in the risk assessment; (d) segregation of duties in the data flow activities and control activities, as well as management of necessary competencies; (e) internal reviews and validation of data; (f) corrections and corrective action; (g) control of outsourced processes; (h) keeping records and documentation including the management of document versions.

B. MONITORING OF DIRECT EMISSIONS AT INSTALLATION LEVEL

B.1.   Completeness of source streams and emission sources

The boundaries of the installation and its production processes shall be clearly known to the operator and defined in the monitoring plan, taking into account the sector-specific requirements laid down in point 3 of Annex I and point B.9. The following principles shall apply:

• (a) as a minimum, all relevant greenhouse gas emissions emission sources and source streams associated directly or indirectly with the production of goods listed in point 2 of Annex I shall be covered;

• (b) all emissions from regular operations shall be included, as well as from abnormal events, including start-up, shut-down and emergency situations, over the reporting period;

• (c) emissions from mobile machinery for transportation purposes shall be excluded.

B.2.   Choice of monitoring methodology

The applicable methodology shall be either of the following:

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

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

The monitoring methodology that gives the most accurate and reliable results shall be chosen, except where sector-specific requirements in accordance with point B.9 require one particular methodology. The applied monitoring methodology may be a combination of methodologies such that different parts of the installation’s emissions are monitored by either of the applicable methodologies.

The installation’s emissions shall be determined by

Image omitted; see official source	(Equation 4)

Where:

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

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

Emmeas,j are the emissions from emission source j determined using a measurement-based methodology expressed in tonnes CO2e.

B.3.   Formulae and parameters for the calculation-based methodology for CO2

B.3.1.   Standard method

Emissions shall be calculated separately for each source stream as follows:

B.3.1.1.   Combustion emissions

Combustion emissions shall be calculated using the standard method as follows:

Image omitted; see official source	(Equation 5)

Where:

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

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

ADi is the activity data [TJ] of fuel i, calculated as Image omitted; see official source	(Equation 6);

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

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

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

Image omitted; see official source	(Equation 7);

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

Ctotal is the total carbon contained in the fuel combusted.

The conservative assumption that OF = 1 may always be used in order to reduce monitoring efforts.

Provided that this leads to a higher accuracy, the standard method for combustion emissions may be modified as follows:

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

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

• (c) the NCV may be omitted from the calculation.

If the emission factor of a fuel i is to be calculated from the analyses of carbon content and NCV, the following equation shall be used:

Image omitted; see official source	(Equation 8)

Where:

CC i is the carbon content of the fuel i.

If the emission factor of a material or fuel expressed in t CO2/t is to be calculated from an analysed carbon content, the following equation is used:

Image omitted; see official source	(Equation 9)

Where:

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

As the emission factor of biomass shall be zero provided that the criteria given in point B.3.3 are met, this fact may be taken into account for mixed fuels (i.e. fuels which contain both fossil and biomass components) as follows:

Image omitted; see official source	(Equation 10)

Where:

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

BFi is the biomass fraction (dimensionless) of fuel i.

For fossil fuels and where the biomass fraction is not known, BFi shall be set to the conservative value zero.

B.3.1.2.   Process emissions

Process emissions shall be calculated using the standard method as follows:

Image omitted; see official source	(Equation 11)

Where:

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

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

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

The conservative assumption that CFj = 1 may always be used in order to reduce monitoring efforts.

In the case of mixed process input materials which contain inorganic as well as organic forms of carbon, the operator may choose either:

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

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

Considering the available measurement systems for activity data and methods for determining the emission factor, for emissions from the decomposition of carbonates, the method giving the more accurate results shall be chosen for each source stream from the following two methods:

• — method A (Input based): The emission factor, conversion factor and activity data shall be related to the amount of material input into the process. The standard emission factors of pure carbonates as set out in Table 3 of point G shall be used, taking into account the composition of the material as determined in line with point B.5;

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

For CO2 process emissions other than from carbonates, method A shall be applied.

B.3.2.   Mass balance method

The CO2 quantities relevant for each source stream shall be calculated based on the carbon content in each material, without distinguishing fuels and process materials. Carbon leaving the installation in products instead of being emitted is taken into account by output source streams, which have therefore negative activity data.

The emissions corresponding to each source stream shall be calculated as follows:

Image omitted; see official source	(Equation 12)

Where:

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

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

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

If the carbon content of a fuel k is calculated from an emission factor expressed in t CO2/TJ, the following equation shall be used:

Image omitted; see official source	(Equation 13)

If the carbon content of a material or fuel k is calculated from an emission factor expressed in t CO2/t, the following equation shall be used:

Image omitted; see official source	(Equation 14)

For mixed fuels, the zero-rated biomass fraction may be taken into account, provided that the criteria provided in point B.3.3 are met as follows:

Image omitted; see official source	(Equation 15)

Where:

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

BFk is the zero rated biomass fraction of fuel k (dimensionless).

For fossil fuels or materials and where the biomass fraction is not known, BF shall be set to the conservative value zero. Where biomass is used as input material or fuel, and output materials contain carbon, the overall mass balance shall treat the biomass fraction conservatively, meaning that the total mass of carbon corresponding to the zero-rated carbon fractions of the carbon contained in all relevant output materials is not lower than the total mass of zero-rated fractions of the carbon contained in input materials and fuels, except if the operator provides evidence of a lower biomass fraction in the output materials by a ‘trace the atom’ (stoichiometric) method or by carbon-14 analyses.

B.3.3.   Criteria for zero-rating of biomass emissions

	1.	Where biomass is used as a fuel for combustion, it shall fulfil the criteria of this point. Where the biomass used for combustion does not comply with these criteria, its carbon content shall be considered as fossil carbon.
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	2.	The biomass shall comply with the sustainability and the greenhouse gas emissions saving criteria laid down in Article 29(2) to (7) and (10) of Directive (EU) 2018/2001.
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	3.	By way of derogation from point 2, biomass contained in or produced from waste and residues, other than agricultural, aquaculture, fisheries and forestry residues shall fulfil only the criteria laid down in Article 29(10) of Directive (EU) 2018/2001. This point shall also apply to waste and residues that are first processed into a product before being further processed into fuels.
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	4.	Electricity, heating and cooling produced from municipal solid waste shall not be subject to the criteria laid down in Article 29(10) of Directive (EU) 2018/2001.
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	5.	The criteria laid down Article 29(2) to (7) and (10) of Directive (EU) 2018/2001 shall apply irrespective of the geographical origin of the biomass.
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	6.	The compliance with the criteria laid down in paragraphs Article 29(2) to (7) and (10) of Directive (EU) 2018/2001 shall be assessed in accordance with Article 30 and Article 31(1) of that Directive. The criteria may be considered complied with if the operator provides evidence of the purchase of a quantity of biofuel, bioliquid or biogas connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a or a proof of sustainability by a recognised voluntary scheme.

B.3.4.   Relevant parameters

In line with the formulae given in points B.3.1 to B.3.2, the following parameters shall be determined for each source stream:

• (a) Standard method, combustion:

• — Minimum requirement: Fuel quantity (t or m³), Emission factor (t CO2/t or t CO2/m³).

• — Recommended improvement: Fuel quantity (t or m³), NCV (TJ/t or TJ/m³), Emission factor (t CO2/TJ), Oxidation factor, Biomass fraction, evidence for meeting the criteria of point B.3.3.

• (b) Standard method, process emissions:

• — Minimum requirement: Activity data (t or m³), Emission factor (t CO2/t or t CO2/m³).

• — Recommended improvement: Activity data (t or m³), Emission factor (t CO2/t or t CO2/m³), conversion factor.

• (c) Mass balance:

• — Minimum requirement: Material quantity (t), Carbon content (t C/t material).

• — Recommended improvement: Material quantity (t), Carbon content (t C/t material), NCV (TJ/t), biomass fraction, evidence for meeting the criteria of point B.3.3.

B.4.   Requirements for activity data

B.4.1.   Continual or batch-wise metering

Where quantities of fuels or materials, including goods or intermediate products, have to be determined for a reporting period, one of the following methods may be chosen and laid down in the monitoring plan:

• (a) based on continual metering at the process where the material is consumed or produced;

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

• — the quantity of fuel or material consumed during the reporting period shall be calculated as the quantity of fuel or material imported during the reporting period, minus the quantity of fuel or material exported, plus the quantity of fuel or material in stock at the beginning of the reporting period, minus the quantity of fuel or material in stock at the end of the reporting period;

• — the production levels of goods or intermediate products shall be calculated as the quantity exported during the reporting period, minus the quantity imported, minus the quantity of product or material in stock at the beginning of the reporting period, plus the quantity of product or material in stock at the end of the reporting period. For avoiding any double counting, products of a production process returned into the same production process are deducted from production levels.

Where it is technically not feasible or would incur unreasonable costs to determine quantities in stock by direct measurement, those quantities may be estimated based on one of the following:

• (a) data from previous years and correlated with appropriate activity levels for the reporting period;

• (b) documented procedures and respective data in audited financial statements for the reporting period.

Where the determination of quantities of products, materials or fuels for the entire reporting period is technically not feasible or would incur unreasonable costs, the next most appropriate day may be chosen to separate a reporting period from the following one. It shall be reconciled accordingly to the reporting period required. The deviations involved for each product, material or fuel shall be clearly recorded to form the basis of a value representative for the reporting period and to be considered consistently in relation to the next year.

B.4.2.   Operator’s control over measurement systems

The preferred method for determining quantities of products, materials or fuels shall be that the operator of the installation uses measurement systems under its own control. Measurement systems outside the operator's own control, in particular if under the control of the supplier of the material or fuel, may be used in the following cases:

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

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

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

In the case that measurement systems outside the operator’s own control are used, applicable data sources shall be the following:

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

• — direct readings from the measurement systems.

B.4.3.   Requirements for measurement systems

A thorough understanding of the uncertainty associated with metering quantities of fuels and materials, including the influence of the operating environment and, where applicable, the uncertainty of stock determination shall be available. Measuring instruments shall be chosen that ensure the lowest uncertainty available without incurring unreasonable costs and that are fit for the environment they are used in, in accordance with applicable technical standards and requirements. If available, instruments subject to legal metrological control shall be preferred. In this case, the maximum permissible error in service allowed by the relevant national legislation on legal metrological control for the relevant measuring task may be used as the uncertainty value.

Where a measuring instrument needs to be replaced because of malfunction or because calibration demonstrates that requirements are not met anymore, it shall be replaced by instruments that ensure meeting the same or a better uncertainty level compared to the existing instrument.

B.4.4.   Recommended improvement

It is considered a recommended improvement to achieve a measurement uncertainty comensurate with the total emissions of the source stream or emission source, with lowest uncertainty for the biggest parts of the emissions. For orientation purposes, for emissions of more than 500 000 t CO2 per year, the uncertainty over the full reporting period taking into account stock changes, if applicable, shall be 1,5 % or better. For emissions below 10 000 t CO2 per year, uncertainty lower than 7,5 % shall be acceptable.

B.5.   Requirements for calculation factors for CO2

B.5.1.   Methods for determining calculation factors

For the determination of calculation factors required for the calculation-based methodology, one of the following methods may be chosen:

• (a) use of standard values;

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

• (c) use of values based on laboratory analysis.

Calculation factors shall be determined consistently with the state used for related activity data, referring to the fuel’s or material’s state in which the fuel or material is purchased or used in the emission causing process, before it is dried or otherwise treated for laboratory analysis. Where this incurs unreasonable costs or where higher accuracy can be achieved, activity data and calculation factors may be consistently reported referring to the state in which laboratory analyses are carried out.

B.5.2.   Applicable standard values

Type I standard values, shall be applicable only if no type II standard value is available for the same parameter and material or fuel.

Type I standard values shall be the following:

• — standard factors provided in point G;

• — standard factors contained in the latest IPCC guidelines for GHG inventories [^ntr1-L_202502547EN.002701-E0001];

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

Type II standard values, shall be the following:

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

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

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

• — stoichiometric values for the carbon content and related literature values for the NCV of a pure substance;

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

In order to ensure consistency over time, any standard values used shall be laid down in the monitoring plan, and only changed if there is evidence that the new value is more adequate and representative for the fuel or material used than the previous one. Where the standard values change on an annual basis, the authoritative applicable source of that value shall be laid down in the monitoring plan instead of the value itself.

B.5.3.   Establishing correlations for determining proxy data

A proxy for the carbon content or emission factor may be derived from the following parameters, in combination with an empirical correlation determined at least once per year in accordance with the requirements for laboratory analyses given in point B.5.4 as follows:

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

• — net calorific value for specific coal types.

The correlation has to satisfy the requirements of good industrial practice and may be applied only to values of the proxy which fall into the range for which it was established.

B.5.4.   Requirements for laboratory analyses

Where laboratory analyses are required for determining properties (including moisture, purity, concentration, carbon content, biomass fraction, net calorific value, density) of products, materials, fuels or waste gases, or for establishing correlations between parameters for the purpose of indirect determination of required data, the analyses shall comply with the requirements of this point.

The result of any analysis shall be used only for the delivery period or batch of fuel or material for which the samples have been taken, and for which the samples were intended to be representative. When determining a specific parameter, the results of all analyses made shall be used with regard to that parameter.

B.5.4.1.   Use of standards

Any analyses, sampling, calibrations and validations for the determination of calculation factors shall be carried out by applying methods based on corresponding ISO standards. Where such standards are not available, the methods shall be based on suitable EN or national standards. Where no applicable published standards exist, suitable draft standards, industry best practice guidelines or other scientifically proven methodologies may be used, limiting sampling and measurement bias.

B.5.4.2.   Recommendations on sampling plan and minimum frequency of analyses

The minimum frequencies for analyses for relevant fuels and materials listed in Table 1 of this point is recommended to be used. Another analysis frequency may be used in the following cases:

• — where Table 1 does not contain an applicable minimum frequency;

• — where the minimum frequency listed in Table 1 would incur unreasonable cost;

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

Where an installation operates for part of the year only, or where fuels or materials are delivered in batches that are consumed over more than one reporting period, a more appropriate schedule for analyses may be chosen, provided that it results in a comparable uncertainty as set out in point (c) of the first subparagraph.

Table 1

Minimum analyses frequencies

Fuel/material	Minimum frequency of analyses
Natural gas	At least weekly
Other gases, in particular synthesis gas and process gases such as refinery mixed gas, coke oven gas, blast-furnace gas, converter gas, oilfield, and gas field gas	At least daily – using appropriate procedures at different parts of the day
Fuel oils (for example light, medium, heavy fuel oil, bitumen)	Every 20 000 tonnes of fuel and at least six times a year
Coal, coking coal, coke, petroleum coke, peat	Every 20 000 tonnes of fuel/material and at least six times a year
Other fuels	Every 10 000 tonnes of fuel and at least four times a year
Untreated solid waste (pure fossil or mixed biomass/fossil)	Every 5 000 tonnes of waste and at least four times a year
Liquid waste, pre-treated solid waste	Every 10 000 tonnes of waste and at least four times a year
Carbonate minerals (including limestone and dolomite)	Every 50 000 tonnes of material and at least four times a year
Clays and shales	Amounts of material corresponding to emissions of 50 000 tonnes of CO2 and at least four times a year
Other materials (primary, intermediate, and final product)	Depending on the type of material and the variation, amounts of material corresponding to emissions of 50 000 tonnes of CO2 and at least four times a year

Samples shall be representative for the total batch or time period of deliveries for which they are taken. In order to ensure representativeness, the heterogenety of the material has to be taken into account, as well as all other relevant aspects such as the avilable sampling equipment, possible segregation of phases or local distribution of particle sizes, stability of samples, etc. The sampling method is recommended to be laid down in the monitoring plan.

It is considered a recommended improvement to use a dedicated sampling plan for each relevant material or fuel, following applicable standards, containing the relevant information on methodologies for the preparation of samples, including information on responsibilities, locations, frequencies and quantities, and methodologies for the storage and transport of samples.

B.5.4.3.   Recommendations for laboratories

Laboratories used to carry out analyses for the determination of calculation factors are recommended to be accredited in accordance with ISO/IEC 17025, for the relevant analytical methods. Laboratories not accredited may be used for the determination of calculation factors where there is evidence that access to accredited laboratories is technically not feasible or would incur unreasonable costs, and that the non-accredited laboratory is sufficiently competent. A laboratory shall be considered sufficiently competent if it complies with all of the following:

• — it is economically independent of the operator;

• — it applies the applicable standards for the analyses requested;

• — it employs personnel competent to carry out the specific tasks assigned;

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

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

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

B.5.5.   Recommended methods for determination of calculation factors

It is considered a recommended improvement to apply standard values only for source streams which correspond to minor emission quantities, and to apply laboratory analyses for all major source streams. The following list presents the applicable methods in sequence of increasing data quality:

• — type I standard values;

• — type II standard values;

• — correlations for determining proxy data;

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

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

• — analyses in accredited laboratories, applying best practice regarding sampling.

B.6.   Requirements for a measurement-based methodology for CO2 and N2O

B.6.1.   General provisions

A measurement-based methodology requires the use of a Continuous Emission Measurement System (CEMS) installed at a suitable measurement point.

For the monitoring of N2O emissions, the use of the measurement-based methodology, is mandatory. For CO2 it shall be used only if there is evidence that it leads to more accurate data than the calculation-based methodology. The requirements on uncertainty of measurement systems pursuant to point B.4.3 of this Annex shall apply.

CO emitted to the atmosphere shall be treated as the molar equivalent amount of CO2.

Where several emission sources exist in one installation and cannot be measured as one emission source, the operator shall measure emissions from those sources separately and add the results to obtain the total emissions of the gas in question over the reporting period.

B.6.2.   Method and calculation

B.6.2.1.   Emissions of a reporting period (annual emissions)

The total emissions from an emission source over the reporting period shall be determined by summing up over the reporting period all hourly values of the measured greenhouse gas concentration multiplied by the hourly values of the flue gas flow, where the hourly values shall be averages over all individual measurement results of the respective operating hour, applying the formula:

Image omitted; see official source	(Equation 16)

Where:

GHG Emtotal are the total annual GHG emissions in tonnes;

GHG conchourly,i are the hourly concentrations of GHG emissions in g/Nm³ in the flue gas flow measured during operation for hour or shorter reference period i;

Vhourly,i is the flue gas volume in Nm³ for one hour or a shorter reference period i, determined by integrating the flow rate over the reference period; and

HoursOp = are the total number of hours (or shorter reference periods) for which the measurement-based methodology is applied, including the hours for which data has been substituted in accordance with point B.6.2.6.

The index i refers to the individual operating hour (or reference periods).

Hourly averages for each measured parameter shall be calculated before further processing, by using all data points available for that specific hour. Where data for shorter reference periods can be generated without additional cost, those periods shall be used for the determination of the annual emissions.

B.6.2.2.   Determination of GHG concentration

The concentration of the GHG under consideration in the flue gas shall be determined by continuous measurement at a representative point through one of the following:

• — direct measurement of the concentration of the GHG;

• — indirect measurement: in the case of high concentration in the flue gas, the concentration of the GHG may be calculated using an indirect concentration measurement taking into account the measured concentration values of all other components i of the gas stream, using the following formula:

Image omitted; see official source	(Equation 17)

Where:

conci is the concentration of gas component i.

B.6.2.3.   CO2 emissions from biomass

Where relevant, any CO2 amount stemming from biomass which complies with the criteria given in point B.3.3 may be subtracted from the total measured CO2 emissions, provided one of the following methods is used for the amount of biomass CO2 emissions:

• — a calculation-based methodology, including methodologies using analyses and sampling based on ISO 13833 (Stationary source emissions – Determination of the ratio of biomass (biogenic) and fossil-derived carbon dioxide – Radiocarbon sampling and determination);

• — another method based on a relevant standard, including ISO 18466 (Stationary source emissions – Determination of the biogenic fraction in CO2 in stack gas using the balance method).

B.6.2.4.   Determining CO2e emissions from N2O

In the case of N2O measurements, the total annual N2O emissions from all emissions sources, measured in tonnes to three decimal places, shall be converted to annual CO2e in rounded tonnes, using the following formula and the GWP values given in point G:

CO2e [t] = N2Oannual[t] × GWPN2O	(Equation 18)

Where:

N2Oannual is the total annual N2O emissions, calculated in accordance with point B.6.2.1.

B.6.2.5.   Determination of flue gas flow

The flue gas flow may be determined by one of the following methods:

• — calculation by means of a suitable mass balance, taking into account all significant parameters on the input side, including for CO2 emissions at least input material loads, input airflow and process efficiency, and on the output side, including at least the product output and the concentration of oxygen (O2), sulphur dioxide (SO2) and nitrogen oxides (NOx);

• — determination by continuous flow measurement at a representative point.

B.6.2.6.   Treatment of measurement gaps