(c)

the following part is added: ‘PART C Monitoring and reporting of emissions corresponding to the activity referred to in Annex III Monitoring of emissions Emissions shall be monitored by calculation. Calculation Emissions shall be calculated using the following formula: Fuel released for consumption × emission factor Fuel released for consumption shall include the quantity of fuel released for consumption by the regulated entity. Default IPCC emission factors, taken from the 2006 IPCC Inventory Guidelines or subsequent updates of those Guidelines, shall be used unless fuel-specific emission factors identified by independent accredited laboratories using accepted analytical methods are more accurate. A separate calculation shall be made for each regulated entity, and for each fuel. Reporting of emissions Each regulated entity shall include the following information in its report: Data identifying the regulated entity, including: name of the regulated entity; its address, including postcode and country; type of the fuels it releases for consumption and its activities through which it releases the fuels for consumption, including the technology used; address, telephone, fax and email details for a contact person; and name of the owner of the regulated entity, and of any parent company. For each type of fuel released for consumption and which is used for combustion in the sectors referred to in Annex III, for which emissions are calculated: Member States shall take measures to coordinate reporting requirements with any existing reporting requirements in order to minimise the reporting burden on businesses.’; quantity of fuel released for consumption; emission factors; total emissions; end use(s) of the fuel released for consumption; and uncertainty.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.