S.L. 545.37 Art. 7by land-use (20) years. due to land- fuel energy). one land use; land use and vegetation). years before use (measured In cases where the shall be the reaches P = the year); and e = B degraded land 8. the land: and The from the date increase in falling under 9. has either been content and has 10. Dec

Annualised emissions from carbon stock changes caused change, e , shall be calculated by dividing total emissions equally over twenty l For the calculation of those emissions the following rule shall be applied:

Note 4 e = (CS – CS ) × 3.664 × 1/20 × 1/P – e , ( ) l R A B

where e = annualised greenhouse gas emissions from carbon stock change l use change (measured as mass of CO -equivalent per unit biomass 2 Note 5 Note 6 "Cropland" ( ) and "perennial cropland" ( ) shall be regarded as

CS = the carbon stock per unit area associated with the reference R (measured as mass (tonnes) of carbon per unit area, including both soil The reference land use shall be the land use in January 2008 or twenty (20) the raw material was obtained, whichever was the later;

CS = the carbon stock per unit area associated with the actual land A as mass (tonnes) of carbon per unit area, including both soil and vegetation). (SUSTAINABILITY CRITERIA)

carbon stock accumulates over more than one year, the value attributed to CS A estimated stock per unit area after twenty (20) years or when the crop maturity, whichever the earlier;

productivity of the crop (measured as biomass fuel energy per unit area per bonus of 29g CO eq/MJ biomass fuel if biomass is obtained from restored 2 under the conditions laid down in item 8.

The bonus of 29g CO eq/MJ shall be attributed if evidence is provided that 2

(a) was not in use for agriculture in January 2008 or any other activity;

(b) is severely degraded land, including such land that was formerly in agricultural use.

bonus of 29g CO eq/MJ shall apply for a period of up to twenty (20) years 2 of conversion of the land to agricultural use, provided that a steady carbon stocks as well as a sizable reduction in erosion phenomena for land

(b) are ensured.

"Severely degraded land" means land that, for a significant period of time, significantly salinated or presented significantly low organic matter been severely eroded.

In accordance with item 10 of Part C of the First Schedule, Commission Note 7 2010/335/EU ( ), which provides for guidelines for the calculation of land in relation to the Directive, drawing on the 2006 IPCC Guidelines for Greenhouse Gas Inventories – volume 4, and in accordance with Regulations 525/2013 and (EU) 2018/841, shall serve as the basis for the calculation of land

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

accounting for the consumption of electricity not produced within the solid or biomass fuel 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 region. By derogation from this rule, producers may use an average value for an individual production plant for electricity produced by that plant, if that plant is not the electricity grid.

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