S.L. 545.37 Art. 16to a biomass excess be divided of the heat heat is found by as follows: useful heat at below 0.3546 used, defined divided by in one process not market 17. fuel for which products"), intermediate (determined by heat). The as the production inputs and the biomass fuel calculation is 18. be divided sha

Where a cogeneration unit – providing heat and, or electricity fuel production process for which emissions are being calculated – produces electricity and/or excess useful heat, the greenhouse gas emissions shall between the electricity and the useful heat according to the temperature (which reflects the usefulness (utility) of the heat). The useful part of the multiplying its energy content with the Carnot efficiency, C , calculated h where:

T = Temperature, measured in absolute temperature (kelvin) of the h point of delivery.

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

If the excess heat is exported for heating of buildings, at a temperature 150°C (423.15 kelvin), C can alternatively be defined as follows: h

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

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 (SUSTAINABILITY CRITERIA)

of thermal energy and electrical and/or mechanical energy;

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

(c) "economically justifiable demand" shall mean the demand that does exceed the needs for heat or cooling and which would otherwise be satisfied at conditions.

Where a biomass fuel production process produces, in combination, the emissions are being calculated and one or more other products ("co-greenhouse gas emissions shall be divided between the fuel or its product and the co-products in proportion to their energy content lower heating value in the case of co-products other than electricity and greenhouse gas intensity of excess useful heat or excess electricity is the same greenhouse gas intensity of heat or electricity delivered to the biomass fuel process and is determined from calculating the greenhouse gas intensity of all emissions, including the feedstock and CH and N O emissions, to and from 4 2 cogeneration unit, boiler or other apparatus delivering heat or electricity to the production process. In the case of cogeneration of electricity and heat, the performed following item16.

For the purposes of the calculations referred to in item 17, the emissions to be e + e + e + those fractions of e , e , e and e that take place up ec l sca p td ccs ccr including the process step at which a co-product is produced. If any allocation to taken place at an earlier process step in the life-cycle, the fraction of assigned in the last such process step to the intermediate fuel product for those purposes instead of the total of those emissions.

case of biogas and biomethane, all co-products shall be taken into account purposes of that calculation. No emissions shall be allocated to wastes and Co-products that have a negative energy content shall be considered to have an of zero for the purposes of the calculation.

and residues, including tree tops and branches, straw, husks, cobs and nut residues from processing, including crude glycerine (glycerine that is not bagasse, shall be considered to have zero life-cycle greenhouse gas to the process of collection of those materials irrespectively of whether processed to interim products before being transformed into the final product.

case of biomass fuels produced in refineries, other than the combination of plants with boilers or cogeneration units providing heat and/or electricity to plant, the unit of analysis for the purposes of the calculation referred to in be the refinery.

For biomass fuels used for the production of electricity, for the purposes of referred to in item 3, the fossil fuel comparator EC shall be 183g F(el) electricity or 212g CO eq/MJ electricity for the outermost regions. 2

biomass fuels used for the production of useful heat, as well as for the production of heating and/or cooling, for the purposes of the calculation item 3, the fossil fuel comparator EC shall be 80g CO eq/MJ heat. F(h) 2

For biomass fuels used for the production of useful heat, in which a substitution of coal can be demonstrated, for the purposes of the calculation item 3, the fossil fuel comparator EC shall be 124g CO eq/MJ heat. F(h) 2

For biomass fuels used as transport fuels, for the purposes of referred to in item 3, the fossil fuel comparator E shall be 94g CO eq/MJ. F(t) 2

Notes to Part B of this Schedule

(Note 1) Heat or waste heat is used to generate cooling (chilled through absorption chillers. Therefore, it is appropriate to calculate only associated to the heat produced, per MJ of heat, irrespectively if the end-use is actual heating or cooling via absorption chillers.

(Note 2)The formula for calculating greenhouse gas emissions from or cultivation of raw materials e describes cases where feedstock is ec biofuels in one step. For more complex supply chains, adjustments calculating greenhouse gas emissions from the extraction or cultivation of e for intermediate products. ec

(Note 3) Measurements of soil carbon can constitute such evidence, measurement in advance of the cultivation and subsequent ones at regular several years apart. In such a case, before the second measurement is available, in soil carbon would be estimated on the basis of representative experiments models. From the second measurement onwards, the measurements would basis for determining the existence of an increase in soil carbon and its magnitude.

(Note 4) The quotient obtained by dividing the molecular weight g/mol) by the molecular weight of carbon (12.011g/mol) is equal to 3.664.

(Note 5) Cropland as defined by IPCC.

(Note 6) Perennial crops are defined as multi-annual crops, the stem usually not annually harvested such as short rotation coppice and oil palm.

(Note 7) Commission Decision 2010/335/EU of 10 June 2010 on the calculation of land carbon stocks for the purpose of Annex V to Directive EC (OJL151, 17.6.2010, p.19).

Part C DISAGGREGATED DEFAULT VALUES FOR BIOMASS FUELS (SUSTAINABILITY CRITERIA)

briquettes or pellets

Greenhouse gas emissions – typical value Greenhouse gas emissions – default value (g CO eq/MJ) (g CO eq/MJ) 2 2

Transport Non- Non-

distance CO emissions CO emissions 2 2 Cultivation Processing Transport Cultivation Processing Transport from the fuel in fromthefuelin use use to 500 0.0 1.6 3.0 0.4 0.0 1.9 3.6 0.5

to 0.0 1.6 5.2 0.4 0.0 1.9 6.2 0.5 km to 0.0 1.6 10.5 0.4 0.0 1.9 12.6 0.5 km 0.0 1.6 20.5 0.4 0.0 1.9 24.6 0.5 km to 4.4 0.0 11.0 0.4 4.4 0.0 13.2 0.5 km to 500 3.9 0.0 3.5 0.4 3.9 0.0 4.2 0.5

to 3.9 0.0 5.6 0.4 3.9 0.0 6.8 0.5 km to 3.9 0.0 11.0 0.4 3.9 0.0 13.2 0.5 km 3.9 0.0 21.0 0.4 3.9 0.0 25.2 0.5 km to 500 2.2 0.0 3.5 0.4 2.2 0.0 4.2 0.5

to 2.2 0.0 5.6 0.4 2.2 0.0 6.8 0.5

km to 2.2 0.0 11.0 0.4 2.2 0.0 13.2 0.5 km 2.2 0.0 21.0 0.4 2.2 0.0 25.2 0.5 km to 500 1.1 0.3 3.0 0.4 1.1 0.4 3.6 0.5

to 1.1 0.3 5.2 0.4 1.1 0.4 6.2 0.5 km to 1.1 0.3 10.5 0.4 1.1 0.4 12.6 0.5 km 1.1 0.3 20.5 0.4 1.1 0.4 24.6 0.5 km to 500 0.0 0.3 3.0 0.4 0.0 0.4 3.6 0.5

to 0.0 0.3 5.2 0.4 0.0 0.4 6.2 0.5 km to 0.0 0.3 10.5 0.4 0.0 0.4 12.6 0.5 km 0.0 0.3 20.5 0.4 0.0 0.4 24.6 0.5 km Wood briquettes or pellets

Biomassfuel Greenhouse gas emissions – typical value Greenhouse Transport production distance (g CO eq/MJ) 2 system

Non-Transport

CO emis-2 Cultivation Processing & Cultivation sionsfromthe distribution fuel in use

Wood 1 to 500 km 0.0 25.8 2.9 0.3 0.0 briquettes or 500to2500 0.0 25.8 2.8 0.3 0.0 pellets from km forest 2500 to 0.0 25.8 4.3 0.3 0.0 residues 10000 km (case 1) Above 0.0 25.8 7.9 0.3 0.0 10000 km Wood 1 to 500 km 0.0 12.5 3.0 0.3 0.0 briquettes or 500to2500 0.0 12.5 2.9 0.3 0.0 pellets from km forest 2500 to 0.0 12.5 4.4 0.3 0.0 residues 10000 km (case 2a) Above 0.0 12.5 8.1 0.3 0.0 10000 km Wood 1 to 500 km 0.0 2.4 3.0 0.3 0.0 briquettes or 500to2500 0.0 2.4 2.9 0.3 0.0 pellets from km forest 2500 to 0.0 2.4 4.4 0.3 0.0 residues 10000 km (case 3a) Above 0.0 2.4 8.2 0.3 0.0 10000 km Wood 2500 to 3.9 24.5 4.3 0.3 3.9 briquettes 10000 km from short rotation coppice (Eucalyptus – case 1) Wood 2500 to 5.0 10.6 4.4 0.3 5.0 briquettes 10000 km from short rotation coppice (Eucalyptus – case 2a) (SUSTAINABILITY CRITERIA)

to 5.3 0.3 4.4 0.3 5.3 0.4 5.3 0.3 10000 km

500 km 3.4 24.5 2.9 0.3 3.4 29.4 3.5 0.3 to 3.4 24.5 4.3 0.3 3.4 29.4 5.2 0.3 10000 km Above 3.4 24.5 7.9 0.3 3.4 29.4 9.5 0.3 000 km

500 km 4.4 10.6 3.0 0.3 4.4 12.7 3.6 0.3 to 4.4 10.6 4.4 0.3 4.4 12.7 5.3 0.3 10000 km Above 4.4 10.6 8.1 0.3 4.4 12.7 9.8 0.3 10000 km

500 km 4.6 0.3 3.0 0.3 4.6 0.4 3.6 0.3 to 4.6 0.3 4.4 0.3 4.6 0.4 5.3 0.3 10000 km Above 4.6 0.3 8.2 0.3 4.6 0.4 9.8 0.3 10000 km

500 km 2.0 24.5 2.9 0.3 2.0 29.4 3.5 0.3 to2500 2.0 24.5 4.3 0.3 2.0 29.4 5.2 0.3

to 2.0 24.5 7.9 0.3 2.0 29.4 9.5 0.3 10000 km

500 km 2.5 10.6 3.0 0.3 2.5 12.7 3.6 0.3 to 2.5 10.6 4.4 0.3 2.5 12.7 5.3 0.3 10000 km Above 2.5 10.6 8.1 0.3 2.5 12.7 9.8 0.3 10000 km

Wood 1 to 500 km 2.6 0.3 3.0 0.3 2.6 briquettes 500 to 2.6 0.3 4.4 0.3 2.6 from short 10000 km rotation Above 2.6 0.3 8.2 0.3 2.6 coppice 10000 km (Poplar – no fertilisation– case 3a) Wood 1 to 500 km 1.1 24.8 2.9 0.3 1.1 briquettes or 500to2500 1.1 24.8 2.8 0.3 1.1 pellets from km stemwood 2500 to 1.1 24.8 4.3 0.3 1.1 (case 1) 10000 km Above 1.1 24.8 7.9 0.3 1.1 10000 km Wood 1 to 500 km 1.4 11.0 3.0 0.3 1.4 briquettes or 500to2500 1.4 11.0 2.9 0.3 1.4 pellets from km stemwood 2500 to 1.4 11.0 4.4 0.3 1.4 (case 2a) 10000 km Above 1.4 11.0 8.1 0.3 1.4 10000 km Wood 1 to 500 km 1.4 0.8 3.0 0.3 1.4 briquettes or 500to2500 1.4 0.8 2.9 0.3 1.4 pellets from km stemwood 2500 to 1.4 0.8 4.4 0.3 1.4 (case 3a) 10000 km Above 1.4 0.8 8.2 0.3 1.4 10000 km Wood 1 to 500 km 0.0 14.3 2.8 0.3 0.0 briquettes or 500to2500 0.0 14.3 2.7 0.3 0.0 pellets from km wood 2500 to 0.0 14.3 4.2 0.3 0.0 industry 10000 km residues Above 0.0 14.3 7.7 0.3 0.0 (case 1) 10000 km Wood 1 to 500 km 0.0 6.0 2.8 0.3 0.0 briquettes or 500to2500 0.0 6.0 2.7 0.3 0.0 pellets from km wood 2500 to 0.0 6.0 4.2 0.3 0.0 industry 10000 km residues Above 0.0 6.0 7.8 0.3 0.0 (case 2a) 10000 km (SUSTAINABILITY CRITERIA)

500 km 0.0 0.2 2.8 0.3 0.0 0.3 3.4 0.3 to2500 0.0 0.2 2.7 0.3 0.0 0.3 3.3 0.3

to 0.0 0.2 4.2 0.3 0.0 0.3 5.1 0.3 10000 km Above 0.0 0.2 7.8 0.3 0.0 0.3 9.3 0.3 10000 km

Agriculture pathways

Greenhouse gas emissions – typical value (g Greenhouse gas emissions – default value (g CO eq/ Transport 2 CO eq/MJ) distance 2 MJ)

Non- Non-Transport CO emissions Transport & CO emissions 2 2 Cultivation Processing & Cultivation Processing from the fuel distribution from the fuel distribution in use in use 500 km 0.0 0.9 2.6 0.2 0.0 1.1 3.1 0.3 to 2500 0.0 0.9 6.5 0.2 0.0 1.1 7.8 0.3

to 0.0 0.9 14.2 0.2 0.0 1.1 17.0 0.3

km Above 0.0 0.9 28.3 0.2 0.0 1.1 34.0 0.3 km 500 km 0.0 0.9 2.6 0.2 0.0 1.1 3.1 0.3 to 2500 0.0 0.9 3.6 0.2 0.0 1.1 4.4 0.3

to 0.0 0.9 7.1 0.2 0.0 1.1 8.5 0.3

km Above 0.0 0.9 13.6 0.2 0.0 1.1 16.3 0.3 km 500 km 0.0 5.0 3.0 0.2 0.0 6.0 3.6 0.3 to 0.0 5.0 4.6 0.2 0.0 6.0 5.5 0.3 km Above 0.0 5.0 8.3 0.2 0.0 6.0 10.0 0.3 km to 0.0 0.3 4.3 0.4 0.0 0.4 5.2 0.5 km Above 0.0 0.3 8.0 0.4 0.0 0.4 9.5 0.5 km Above 21.6 21.1 11.2 0.2 21.6 25.4 13.5 0.3 000 km Above 21.6 3.5 11.2 0.2 21.6 4.2 13.5 0.3 km

Disaggregated default values for biogas for the production of electricity

TYPICAL VALUE [g CO eq/MJ] 2 Biomass fuel Non-production Technology CO emissions Manure Cultivati Cultivation Processing 2 Transport system from the fuel in credits on use Wet case 1 Open 0.0 69.6 8.9 0.8 – 107.3 0.0 manure ( digestate 1 ) Close 0.0 0.0 8.9 0.8 – 97.6 0.0 digestate case 2 Open 0.0 74.1 8.9 0.8 – 107.3 0.0 digestate Close 0.0 4.2 8.9 0.8 – 97.6 0.0 digestate case 3 Open 0.0 83.2 8.9 0.9 – 120.7 0.0 digestate Close 0.0 4.6 8.9 0.8 – 108.5 0.0 digestate Maize case 1 Open 15.6 13.5 8.9 3 — 15.6 0.0 ( ) whole digestate 2 plant ( ) Close 15.2 0.0 8.9 0.0 — 15.2 digestate case 2 Open 15.6 18.8 8.9 0.0 — 15.6 digestate Close 15.2 5.2 8.9 0.0 — 15.2 digestate case 3 Open 17.5 21.0 8.9 0.0 — 17.5 digestate Close 17.1 5.7 8.9 0.0 — 17.1 digestate Biowaste case 1 Open 0.0 21.8 8.9 0.5 — 0.0 digestate Close 0.0 0.0 8.9 0.5 — 0.0 digestate case 2 Open 0.0 27.9 8.9 0.5 — 0.0 digestate Close 0.0 5.9 8.9 0.5 — 0.0 digestate case 3 Open 0.0 31.2 8.9 0.5 — 0.0 digestate Close 0.0 6.5 8.9 0.5 — 0.0 digestate 1 ( ) The values for biogas production from manure include negative emissions for emissions saved from raw equal to – 45 g CO eq/MJ manure used in anaerobic digestion. 2

(2) Maize whole plant means maize harvested as fodder and ensiled for preservation. 3 ( ) Transport of agricultural raw materials to the transformation plant is, according to the methodology provided on sustainability requirements for the use of solid and gaseousbiomass sources in electricity, heating and cooling, transport of maize silage accounts for 0.4 g CO eq/MJ biogas. 2

Disaggregated default values for biomethane

TYPICAL VALUE [g CO eq/MJ] 2 Biomethane Compressi Technological production Proces- on at Manure Cultiv-option Cultivation Upgrading Transport system sing filling credits ation station (SUSTAINABILITY CRITERIA)

no off- 0.0 84.2 19.5 1.0 3.3 – 124.4 0.0 117.9 27.3 1.0 4.6 – 124.4 gas combu-stion off-gas 0.0 84.2 4.5 1.0 3.3 – 124.4 0.0 117.9 6.3 1.0 4.6 – 124.4 combus tion no off- 0.0 3.2 19.5 0.9 3.3 – 111.9 0.0 4.4 27.3 0.9 4.6 – 111.9 gas combus tion off-gas 0.0 3.2 4.5 0.9 3.3 – 111.9 0.0 4.4 6.3 0.9 4.6 – 111.9 combus tion no off- 18.1 20.1 19.5 0.0 3.3 — 18.1 28.1 27.3 0.0 4.6 — gas combus tion off-gas 18.1 20.1 4.5 0.0 3.3 — 18.1 28.1 6.3 0.0 4.6 — combus tion no off- 17.6 4.3 19.5 0.0 3.3 — 17.6 6.0 27.3 0.0 4.6 — gas combus tion off-gas 17.6 4.3 4.5 0.0 3.3 — 17.6 6.0 6.3 0.0 4.6 — combus tion no off- 0.0 30.6 19.5 0.6 3.3 — 0.0 42.8 27.3 0.6 4.6 — gas combus tion off-gas 0.0 30.6 4.5 0.6 3.3 — 0.0 42.8 6.3 0.6 4.6 — combus tion no off- 0.0 5.1 19.5 0.5 3.3 — 0.0 7.2 27.3 0.5 4.6 — gas combus tion off-gas 0.0 5.1 4.5 0.5 3.3 — 0.0 7.2 6.3 0.5 4.6 — combus tion

TYPICAL AND DEFAULT VALUES FOR BIOMASS FUEL PATHWAYS

Greenhouse gas emissions – Greenhouse gas emissions – Transport production system distance typical value (g CO eq/MJ) default value (g CO eq/MJ) 2 2 Woodchips from forest residues 1 to 500 km 5 500 to 2500 7 km 2500 to 12 10000 km Above 10000 22 km Woodchips from short rotation 2500 to 16 coppice (Eucalyptus) 10000 km Woodchips from short rotation 1 to 500 km 8 coppice (Poplar – Fertilised) 500 to 2500 10 km 2500 to 15 10000 km Above 10000 25 km Woodchips from short rotation 1 to 500 km 6 coppice (Poplar – No fertilisation) 500 to 2500 8 km 2500 to 14 10000 km Above 24 10 000 km Woodchips from stemwood 1 to 500 km 5 500 to 2500 7 km 2500 to 12 10000 km Above 10000 22 km Woodchips from industry residues 1 to 500 km 4 500 to 2500 6 km 2500 to 11 10000 km Above 10000 21 km Wood briquettes or pellets from 1 to 500 km 29 forest residues (case 1) 500 to 2500 29 km 2500 to 30 10000 km Above 10000 34 km (SUSTAINABILITY CRITERIA)

or pellets from 1 to 500 km 16 19 (case 2a) 500 to 2500 16 19 km 2500 to 17 21 10000 km Above 10000 21 25 km or pellets from 1 to 500 km 6 7 (case 3a) 500 to 2500 6 7 km 2500 to 7 8 10000 km Above 10000 11 13 km or pellets from 2500 to 33 39 coppice (Eucalyptus 10000 km or pellets from 2500 to 20 23 coppice (Eucalyptus 10000 km or pellets from 2500 to 10 11 coppice (Eucalyptus 10000 km or pellets from 1 to 500 km 31 37 coppice (Poplar – 500 to 10000 32 38 1) km Above 10000 36 43 km or pellets from 1 to 500 km 18 21 coppice (Poplar – 500 to 10000 20 23 2a) km Above 10000 23 27 km or pellets from 1 to 500 km 8 9 coppice (Poplar – 500 to 10000 10 11 3a) km Above 10000 13 15 km or pellets from 1 to 500 km 30 35 coppice (Poplar – no 500 to 10000 31 37 case 1) km Above 10000 35 41 km Wood briquettes or pellets from 1 to 500 km 16 short rotation coppice (Poplar – no 500 to 10000 18 fertilisation – case 2a) km Above 10000 21 km Wood briquettes or pellets from 1 to 500 km 6 short rotation coppice (Poplar – no 500 to 10000 8 fertilisation – case 3a) km Above 10000 11 km Wood briquettes or pellets from 1 to 500 km 29 stemwood (case 1) 500 to 2500 29 km 2500 to 30 10000 km Above 10000 34 km Wood briquettes or pellets from 1 to 500 km 16 stemwood (case 2a) 500 to 2500 15 km 2500 to 17 10000 km Above 10000 21 km Wood briquettes or pellets from 1 to 500 km 5 stemwood (case 3a) 500 to 2500 5 km 2500 to 7 10000 km Above 10000 11 km Wood briquettes or pellets from 1 to 500 km 17 wood industry residues (case 1) 500 to 2500 17 km 2500 to 19 10000 km Above 10000 22 km Wood briquettes or pellets from 1 to 500 km 9 wood industry residues (case 2a) 500 to 2500 9 km 2500 to 10 10 000 km Above 10000 14 km (SUSTAINABILITY CRITERIA)

or pellets from 1 to 500 km 3 4 residues (case 3a) 500 to 2500 3 4 km 2500 to 5 6 10000 Above 10000 8 10 km refers to processes in which a Natural Gas boiler is used to provide the the pellet mill. Process electricity is purchased from the grid.

refers to processes in which a boiler fuelled with wood chips is used to process heat to the pellet mill. Process electricity is purchased from the grid.

refers to processes in which a CHP, fuelled with wood chips, is used to and electricity to the pellet mill.

fuel Transport Greenhouse gas emissions – Greenhouse gas emissions – system distance typical value (g CO eq/MJ) default value (g CO eq/MJ) 2 2 Residues 1 to 500 km 4 4 500 to 2500 8 9 km

2500 to 15 18 10000 km Above 29 35 10000 km Residues 1 to 500 km 4 4 500 to 2500 5 6 3 0.2 t/m km

2500 to 8 10 10000 km Above 15 18 10000 km 1 to 500 km 8 10 500 to 10 12 10000 km Above 14 16 10000 km briquettes 500 to 5 6 10000 km Above 9 10 10000 km Palm Kernel Meal Above 54 10000 km Palm Kernel Meal (no Above 37 CH emissions from oil 10000 km 4 mill) 1 ( ) This group of materials includes agricultural residues with a low bulk materials such as straw bales, oat hulls, rice husks and sugar cane bagasse

(2) The group of agricultural residues with higher bulk density includes materials nut shells, soybean hulls, palm kernel shells (not exhaustive list).

Typical and default values – biogas for electricity

Typical value Greenhouse gas Greenhouse Biogas production Technological option emissions system (g CO eq/MJ) 2 (SUSTAINABILITY CRITERIA)

electricity from Case 1 Open digestate – 28 3 1 ( ) Close digestate – 88 – 84

(2) Case 2 Open digestate – 23 10 Close digestate – 84 – 78 Case 3 Open digestate – 28 9 Close digestate – 94 – 89 electricity from Case 1 Open digestate 38 47 plant Close digestate 24 28 Case 2 Open digestate 43 54 Close digestate 29 35 Case 3 Open digestate 47 59 Close digestate 32 38 electricity from Case 1 Open digestate 31 44 Close digestate 9 13 Case 2 Open digestate 37 52 Close digestate 15 21 Case 3 Open digestate 41 57 Close digestate 16 22

storage of digestate accounts for additional emissions of methane which change weather, the substrate and the digestion efficiency. In these calculations the taken to be equal to 0.05 MJ CH /MJ biogas for manure, 0.035 MJ CH /MJ 4 4 maize and 0.01 MJ CH /MJ biogas for biowaste. 4

storage means that the digestate resulting from the digestion process is stored in a and the additional biogas released during storage is considered to be production of additional electricity or biomethane.

and default values for biomethane

Greenhouse gas Greenhouse gas emissions – emissions – default Biomethane Technological option typical value value system (g CO eq/MJ) (g CO eq/MJ) 2 2 Biomethane from Open digestate, no off- – 20 wet manure 1 gas combustion ( ) Open digestate, off- – 35 2 gas combustion ( ) Close digestate, no – 88 off-gas combustion Close digestate, off- – 103 gas combustion Biomethane from Open digestate, no off- 58

maize whole plant gas combustion Open digestate, off- 43

gas combustion Close digestate, no 41 off-gas combustion Close digestate, off- 26 gas combustion Biomethane from Open digestate, no off- 51 biowaste gas combustion Open digestate, off- 36 gas combustion Close digestate, no 25 off-gas combustion Close digestate, off- 10 gas combustion

(1) This category includes the following categories of technologies for biogas biomethane: Pressure Swing Adsorption (PSA), Pressure Water Scrubbing Membranes, Cryogenic, and Organic Physical Scrubbing (OPS). It includes 0.03 MJ CH /MJ biomethane for the emission of methane in the off-gases. 4

(2) This category includes the following categories of technologies for biogas biomethane: Pressure Water Scrubbing (PWS) when water is recycled, Pressure Adsorption (PSA), Chemical Scrubbing, Organic Physical Scrubbing (OPS), and Cryogenic upgrading. No methane emissions are considered for this category methane in the off-gas is combusted, if any).

Typical and default values – biogas for electricity – mixtures maize: greenhouse gas emissions with shares given on a fresh mass basis

Greenhouse gas Greenhouse emissions – typical emissions Biogas production Technological value system options (g CO eq/MJ) (g CO 2 (SUSTAINABILITY CRITERIA)

Case 1 Open digestate 17 33 Close digestate – 12 – 9

Case 2 Open digestate 22 40

Close digestate – 7 – 2

Case 3 Open digestate 23 43 Close digestate – 9 – 4 Case 1 Open digestate 24 37 Close digestate 0 3

Case 2 Open digestate 29 45

Close digestate 4 10

Case 3 Open digestate 31 48 Close digestate 4 10 Case 1 Open digestate 28 40 Close digestate 7 11 Case 2 Open digestate 33 47

Close digestate 12 18

Case 3 Open digestate 36 52 Close digestate 12 18

Comments refers to pathways in which electricity and heat required in the process are CHP engine itself.

refers to pathways in which the electricity required in the process is taken and the process heat is supplied by the CHP engine itself. In some operators are not allowed to claim the gross production for subsidies and more likely configuration.

refers to pathways in which the electricity required in the process is taken and the process heat is supplied by a biogas boiler. This case applies to installations in which the CHP engine is not on-site and biogas is sold (but not biomethane).

and default values – biomethane - mixtures of manure and maize: emissions with shares given on a fresh mass basis

Typical value Default value production (g CO eq/ (g CO eq/ Technological options 2 2 system MJ) MJ) Manure – Maize Open digestate, no off-gas 32 combustion 80% - 20% Open digestate, off-gas combustion 17 Close digestate, no off-gas – combustion Close digestate, off-gas combustion – Manure – Maize Open digestate, no off-gas 41 70% - 30% combustion Open digestate, off-gas combustion 26 Close digestate, no off-gas 13 combustion Close digestate, off-gas combustion – Manure – Maize Open digestate, no off-gas 46 60% - 40% combustion Open digestate, off-gas combustion 31 Close digestate, no off-gas 22 combustion Close digestate, off-gas combustion 7

Where biomethane is used as Compressed Biomethane as a transport of 3.3g CO eq/MJ biomethane needs to be added to the typical values and 2 CO eq/MJ biomethane to the default values. 2

THIRD SCHEDULE Part A PROVISIONAL ESTIMATED INDIRECT LAND-USE CHANGE EMISSIONS

BIOFUEL, BIOLIQUID AND BIOMASS FUEL FEEDSTOCK (g CO eq/MJ) 2

Interpercentile range derived Feedstock group 1 Mean ( ) 2 from the sensitivity analysis ( ) (SUSTAINABILITY CRITERIA)

12 8 to 16

13 4 to 17 55 33 to 66

values included here represent a weighted average of the individually modelled included here reflects 90% of the results using the fifth and ninety-fifth percentile from the analysis. The fifth percentile suggests a value below which 5% of the found (namely, 5% of total data used showed results below 8, 4, and 33g ninety-fifth percentile suggests a value below which 95% of the observations

(namely, 5% of total data used showed results above 16, 17, and 66g CO eq/MJ). 2

BIOLIQUIDS AND BIOMASS FUELS FOR WHICH THE ESTIMATED LAND-USE CHANGE EMISSIONS ARE CONSIDERED TO BE ZERO bioliquids and biomass fuels produced from the following feedstock be considered to have estimated indirect land-use change emissions of feedstocks which are not listed under Part A of this Schedule.

feedstocks, the production of which has led to direct land-use change, change from one of the following IPCC land cover categories: forest land, Note 2 wetlands, settlements, or other land, to cropland or perennial cropland ( ). a direct land-use change emission value (e ) should have been calculated l with item 7 of Part C of the First Schedule.

this Schedule

The mean values reported here represent a weighted average of the modelled feedstock values. The magnitude of the values in the Annex is the range of assumptions (such as treatment of co-products, yield carbon stocks and displacement of other commodities) used in the models developed for their estimation. Although it is therefore not possible to characterise the uncertainty range associated with such estimates, a sensitivity conducted on the results based on a random variation of key parameters, a so-Carlo analysis, was conducted.

Perennial crops are defined as multi-annual crops, the stem of which is annually harvested such as short rotation coppice and oil palm.