3.

Greenhouse gas emissions savings from biofuels and bioliquids shall be calculated as follows: greenhouse gas emissions savings from biofuels: SAVING = (E_(F(t)) – E_(B))/E_(F(t)), where E_(B) = total emissions from the biofuel; and E_(F(t)) = total emissions from the fossil fuel comparator for transport greenhouse gas emissions savings from heat and cooling, and electricity being generated from bioliquids: SAVING = (EC_(F(h&c,el)) – EC_(B(h&c,el)))/EC_(F(h&c,el)), where EC_(B(h&c,el))= total emissions from the heat or electricity; and EC_(F(h&c,el))= total emissions from the fossil fuel comparator for useful heat or electricity.

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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.