S.L. 545.37 Art. 11the processing products used of fossil within the fuel production and emission region. By way an individual that plant is not Emissions and 12. the transport of finished under item 5 13. bioliquids. Emissions included in 14. not already capture and processing and the European 15. directly to the lim

Emissions from processing, e , shall include emissions from p itself; from waste and leakages; and from the production of chemicals or in processing including the CO emissions corresponding to the carbon contents 2 inputs, whether or not actually combusted in the process.

In accounting for the consumption of electricity not produced production plant, the greenhouse gas emissions intensity of the distribution of that electricity shall be assumed to be equal to the average intensity of the production and distribution of electricity in a defined of derogation from this rule, producers may use an average value for electricity production plant for electricity produced by that plant, if connected to the electricity grid. (SUSTAINABILITY CRITERIA)

from processing shall include emissions from drying of interim products materials where relevant.

Emissions from transport and distribution, e , shall include emissions from td raw and semi-finished materials and from the storage and distribution of materials. Emissions from transport and distribution to be taken into account shall not be covered by this item.

Emissions of the fuel in use, e , shall be taken to be zero for biofuels and u of non-CO greenhouse gases (N O and CH ) of the fuel in use shall be 2 2 4 the e factor for bioliquids. u

Emission savings from CO capture and geological storage, e , that have 2 ccs been accounted for in e , shall be limited to emissions avoided through the p storage of emitted CO directly related to the extraction, transport, 2 distribution of fuel if stored in compliance with Directive 2009/31/EC of Note 7 Parliament and of the Council ( ).

Emission savings from CO capture and replacement, e , shall be related 2 ccr production of biofuel or bioliquid they are attributed to, and shall be emissions avoided through the capture of CO of which the carbon originates 2 and which is used to replace fossil-derived CO in production of 2 products and services.

Where a cogeneration unit – providing heat and/or electricity to a fuel process for which emissions are being calculated – produces excess and/or excess useful heat, the greenhouse gas emissions shall be divided electricity and the useful heat according to the temperature of the heat the usefulness (utility) of the heat). The useful part of the heat is found by energy content with the Carnot efficiency, C , calculated as follows: h

Temperature, measured in absolute temperature (kelvin) of the useful heat at delivery.

Temperature of surroundings, set at 273.15 kelvin (equal to 0°C)

excess heat is exported for heating of buildings, at a temperature below kelvin), C can alternatively be defined as follows: h

Carnot efficiency in heat at 150°C (423.15 kelvin), which is: 0.3546

For the purposes of that calculation, the actual efficiencies shall be as the annual mechanical energy, electricity and heat produced respectively the annual energy input.

For the purposes of that calculation, the following definitions apply:

(a) "cogeneration" shall mean the simultaneous generation process of thermal energy and electrical and/or mechanical energy;

(b) "useful heat" shall mean heat generated to satisfy justifiable demand for heat, for heating or cooling purposes;

(c) "economically justifiable demand" shall mean the demand not exceed the needs for heat or cooling and which would otherwise market conditions.