(ii)
in the case of significantly different emission factors used for determining emissions from specific source categories: a description of the original emission factors, including a detailed description of the scientific basis upon which the emission factor was derived; evidence that the original emission factors were used for determining the emission reductions at the time when they were set; a description of the updated emission factors, including detailed information on the scientific basis upon which the emission factor was derived; a comparison of emission estimates made using the original and the updated emission factors, demonstrating that the change in emission factors contributes to a Member State being unable to meet its reduction commitments; the rationale for deciding whether the changes in emission factors are significant;
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Source: EUR-Lex (Cellar) · retrieved 2026-10-29 · Text as adopted (Official Journal); later amendments are not incorporated in this text.