ANNEX IVPRINCIPLES FOR MONITORING AND REPORTING REFERRED TO IN ARTICLE 14(1)
Monitoring of carbon dioxide emissions
Emissions shall be monitored either by calculation or on the basis of measurement.
Calculation
Calculations of emissions shall be performed using the formula:
Activity data × Emission factor × Oxidation factor
Activity data (fuel used, production rate etc.) shall be monitored on the basis of supply data or measurement.
Accepted emission factors shall be used. Activity-specific emission factors are acceptable for all fuels. Default factors are acceptable for all fuels except non-commercial ones (waste fuels such as tyres and industrial process gases). Seam-specific defaults for coal, and EU-specific or producer country-specific defaults for natural gas shall be further elaborated. IPCC default values are acceptable for refinery products. The emission factor for biomass shall be zero.
If the emission factor does not take account of the fact that some of the carbon is not oxidised, then an additional oxidation factor shall be used. If activity-specific emission factors have been calculated and already take oxidation into account, then an oxidation factor need not be applied.
Default oxidation factors developed pursuant to Directive 96/61/EC shall be used, unless the operator can demonstrate that activity-specific factors are more accurate.
A separate calculation shall be made for each activity, installation and for each fuel.
Measurement
Measurement of emissions shall use standardised or accepted methods, and shall be corroborated by a supporting calculation of emissions.
Monitoring of emissions of other greenhouse gases
Standardised or accepted methods shall be used, developed by the Commission in collaboration with all relevant stakeholders and adopted in accordance with the procedure referred to in Article 23(2).
Reporting of emissions
Each operator shall include the following information in the report for an installation:
Data identifying the installation, including:
Name of the installation;
Its address, including postcode and country;
Type and number of Annex I activities carried out in the installation;
Address, telephone, fax and email details for a contact person; and
Name of the owner of the installation, and of any parent company.
For each Annex I activity carried out on the site for which emissions are calculated:
Activity data;
Emission factors;
Oxidation factors;
Total emissions; and
Uncertainty.
For each Annex I activity carried out on the site for which emissions are measured:
Total emissions;
Information on the reliability of measurement methods; and
Uncertainty.
For emissions from combustion, the report shall also include the oxidation factor, unless oxidation has already been taken into account in the development of an activity-specific emission factor.
Member States shall take measures to coordinate reporting requirements with any existing reporting requirements in order to minimise the reporting burden on businesses.