1.Under the standard methodology, the operator shall calculate combustion emissions of each source stream by multiplying the activity data related to the amount of fuel combusted, expressed as terajoules based on net calorific value (NCV), by the corresponding emission factor, expressed as tonnes of CO₂ per terajoule (t CO₂/TJ) consistent with the use of NCV, and the corresponding oxidation factor.

1a. For the purpose of reporting memo-items, the operator shall also calculate for each source stream combusted and for fuels used as process input the following parameters which are defined by these calculations:

(i) the total preliminary emissions shall be calculated by multiplying the activity data related to the amount of fuel combusted, expressed as tonnes or normal cubic metres, by the corresponding preliminary emission factor and the corresponding oxidation factor;

(ii) biomass emissions shall be calculated by multiplying the total preliminary emissions by the biomass fraction;

(iii) zero-rated biomass emissions shall be calculated by multiplying the total preliminary emissions by the zero-rated biomass fraction;