1. The operator may determine the activity data of a zero-rated carbon source stream without using tiers and providing analytical evidence regarding the zero-rated carbon content, where that source stream consists exclusively of zero-rated carbon and the operator can ensure that it is not contaminated with other materials or fuels.

2.The emission factor of each fuel or material shall be calculated and reported as the preliminary emission factor, determined in accordance with Article 30, multiplied by the fossil fraction of the fuel or material.

3. Peat, xylite and fossil fractions of mixed fuels or materials shall not be considered biomass.