1.Under the mass balance methodology, the operator shall calculate the quantity of CO₂ corresponding to each source stream included in the mass balance by multiplying the activity data related to the amount of fuel, material or CO₂ transferred entering or leaving the boundaries of the mass balance, with the fuel's, material's or CO₂ transfer's carbon content multiplied by its fossil fraction and by 3,664 t CO₂ /t C, applying Section 3 of Annex II to this Regulation.

1a. For the purpose of reporting memo-items, the operator shall also calculate for each source stream covered by the mass balance the following parameters which are defined by these calculations:

(i) The total preliminary quantity of CO₂ shall be calculated by multiplying the activity data related to the amount of fuel or material entering or leaving the boundaries of the mass balance, with the fuel's or material's carbon content and by 3,664 t CO₂ /t C;

(ii) The quantity of CO₂ relating to biomass shall be calculated by multiplying the total preliminary quantity of CO₂ by the biomass fraction;

(iii) The quantity of CO₂ relating to zero-rated biomass shall be calculated by multiplying the total preliminary quantity of CO₂ by the zero-rated biomass fraction;