anx_V__cpt_3__cpt_18__text_2
For the purposes of the calculation referred to in point 17, the emissions to be divided shall be e_(ec) + e_(l) + those fractions of e_(p), e_(td) and e_(ee) that take place up to and including the process step at which a co-product is produced. If any allocation to co-products has taken place at an earlier process step in the life-cycle, the fraction of those emissions assigned in the last such process step to the intermediate fuel product shall be used for this purpose instead of the total of those emissions.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.