For the purposes of this Regulation, the following definitions shall apply:

(a) "greenhouse gas (GHG) emissions" means greenhouse gas emissions as defined in Article 3, point (1), of Regulation (EU)  2018/842 of the European Parliament and of the Council [Regulation (EU) 2018/842 of the European Parliament and of the Council of 30 May 2018 on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030 contributing to climate action to meet commitments under the Paris Agreement and amending Regulation (EU) No 525/2013 (OJ L 156, 19.6.2018, p. 26).];

(b) "absolute greenhouse gas (GHG) emissions" means tonnes of CO2 equivalent, as defined in Article 2, point (7), of Regulation (EU) No 517/2014 of the European Parliament and of the Council [Regulation (EU) No 517/2014 of the European Parliament and of the Council of 16 April 2014 on fluorinated greenhouse gases and repealing Regulation (EC) No 842/2006 (OJ L 150, 20.5.2014, p. 195).];

(c) "greenhouse gas (GHG) intensity" means absolute GHG emissions divided by millions of euros in enterprise value including cash;