The operator shall include at least the following potential sources of CO₂ emissions: boilers, gas turbines, and other combustion devices producing steam or power, recovery boilers and other devices burning spent pulping liquors, incinerators, lime kilns and calciners, waste gas scrubbing and fuel-fired dryers (such as infrared dryers).

The monitoring of emissions from combustion including flue gas scrubbing shall be carried out in accordance with section 1 of this Annex.

Process emissions from raw materials used as make-up chemicals, including at least limestone or soda ash, shall be monitored by Method A in accordance with section 4 of Annex II. CO₂ emissions from the recovery of limestone sludge in pulp production shall be assumed to be recycled biomass CO₂. Only the amount of CO₂ proportional to the input from make-up chemicals shall be assumed to give rise to fossil CO₂ emissions.

For emissions from make-up chemicals, the following tier definitions for the emission factor shall apply:

• Tier 1: Stoichiometric ratios as listed in section 2 of Annex VI shall be used. The purity of relevant input materials shall be determined by means of industry best practice. The derived values shall be adjusted in accordance with the moisture and gangue content of the applied carbonate materials.

• Tier 2: The determination of the amount of relevant carbonates in each relevant input material shall be carried out in accordance with Articles 32 to 35. Stoichiometric ratios as listed in section 2 of Annex VI shall be used to convert composition data into emission factors, where relevant.

For the conversion factor, only tier 1 shall be applicable.