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					                IRL ETS Monitoring Plan Template for Phase II (2008-2012)

17th October 2007                                                                                              IRL ETS 003/2

European Communities (Greenhouse Gas Emissions Trading) Regulations 2004 (S.I. 437
of 2004) and amendments.

Confidentiality Statement
The information submitted in respect of this application will be placed on public file, unless specifically requested otherwise on grounds of
confidentiality. Any request for confidentiality must be justified and will be subject to acceptance by the board of the EPA. For details on how to
submit confidential information please see:
http://www.epa.ie/whatwedo/climate/etscheme/

Introduction to this template
This template is provided by the Environmental Protection Agency to assist Operators in the development of their monitoring plans for Phase II
of the EU Emissions Trading Scheme. Use of this template will facilitate approval of your monitoring plan.

The approved monitoring plan is a requirement of the greenhouse gas emissions permit issued under the European Communities
(Greenhouse Gas Emissions Trading) Regulations 2004 (S.I. 437 of 2004) and amendments. The completed template satisfies the
requirement to describe planned monitoring of reportable emissions, inclusive of monitoring methodologies and frequencies, in accordance
with the Commission Decision dated 18 July 2007, establishing guidelines for the monitoring and reporting of greenhouse gas emissions
pursuant to Directive 2003/87/EC of the European Parliament and of the Council, hereafter referred to as MRG 2007.
In completing this template Operators shall have regard to the MRG 2007 and demonstrate that accurate and verifiable monitoring and
reporting of greenhouse gas emissions will be carried out in accordance with the MRG 2007 principles, which are reproduced in the attached
Annex 1.

Further details on the European Communities (Greenhouse Gas Emissions Trading) Regulations 2004 (S.I. 437 of 2004) and amendments can
be found at the EPA web site:
http://www.epa.ie/whatwedo/climate/etscheme/

Completion of the template and use of macros
The template has been designed in Excel to allow it to be filled in electronically. The template uses a number of macros to aid this process. It
is important that you allow these macros to be 'enabled' when completing this form. An adjustment of your system's security settings may be
required. Once completed, please email it to us at:

ghgpermit@epa.ie
In addition to the electronic copy, applicants must submit three hard copies of this completed Greenhouse Gas Monitoring and Reporting plan
(GHG M&RP), one of which must be a signed original to the address provided in section B3 of this template.

All relevant sections of the template should be completed. Incomplete templates may result in the delay in acceptance of the monitoring plan.


Additional information
Any additional documents you may want to submit as part of this monitoring plan needs to be identified with a filename (when submitted
electronically) or document reference number (when submitted as a hardcopy).

For monitoring plans submitted electronically, additional documents can also be emailed. They must be clearly marked, stating the:
- date of plan submission;
- greenhouse gas emissions (GHG) permit number (if a permit has already been issued);
- Operator's name; and
- name of the installation.

We can accept additional information in the following formats:

- Microsoft Word, Microsoft Excel, Adobe Acrobat pdfs

If you need help and advice
We have made the monitoring plan template as straightforward as possible, but please get in touch with us if you need any advice on how to
set out the information we need.

You can contact us by email on:
ghgpermit@epa.ie


                                                             IRL ETS 003/2 Introduction                                                       Page 1 of 22
IRL ETS 003/2 Introduction   Page 2 of 22
  Monitoring and Reporting Plan Phase II (2008-2012)                                                                                                                           IRL ETS 003/2


                         Form IRL ETS 003/2 Monitoring and Reporting Plan for Phase II (2008-2012)
For CCU Use Only
Date Received
Date Approved & Signature
CCU M&R Reference Number

To be completed by Operator before sending to the EPA
Date sent to EPA
Version Number

A1            About your monitoring plan

A1.1         What are your Greenhouse Gas Emissions permit and installation numbers?

                                                                                 Greenhouse Gas Emissions Permit Number

                                                                                 Installation Number

                                                                                 European PRTR / EPER Number (where applicable)


A1.2         What is the Operator name ?

                                                                                 Operator Name
             Please use name as stated in your current GHG permit, or in your permit application if it has not yet been issued.


A1.3         What is the name of the installation and the site on which it is located?
                                                                                 Installation name

                                                                                 Site name

             Please use name of the installation/site as stated in your current GHG permit, or in your permit application if it has not yet been issued.

A1.4         Who can we contact about your monitoring plan?
             It will help us to have someone who we can contact directly with any questions about your monitoring plan. The person you name must have the authority to act
             on the Operator's behalf.


                                                                                 Organisation name

                                                                                 Contact person (Title, First name, Last name)

                                                                                 Job title

                                                                                 Telephone number

                                                                                 Facsimile number

                                                                                 Mobile number

                                                                                 Email address



A1.5         What is your estimated annual emission of fossil CO2?
             This information should enable indication of the appropriate MRG 2007 tiers (as outlined in Section 5.2 of MRG 2007).

                                                       kt                         Estimated annual emission from installation (kilo tonnes)

             This shall be based on the average verified and reported annual emissions over the previous trading period (2005-2006) OR a conservative estimate or
             projection if the reported emissions are no longer applicable.

A1.6         Do you satisfy the criteria for installations with low emissions (as defined by Section 16 of MRG 2007)?
             Installations with annual fossil CO 2 emissions less than 25 ktonnes per year are defined as installations with low emissions as per Section 16 of MRG 2007. If
             you have ticked this box you will not need to complete sections 4.2b, 4.3 and 4.4 of this form.
                   Yes




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  Monitoring and Reporting Plan Phase II (2008-2012)                                                                                                                                     IRL ETS 003/2


A2              About the installation

               MRG 2007 (Section 4.3) requires that monitoring plans include a description of "the installation" and activities to be carried out and monitored. An installation is
               defined in S.I. 437 of 2004 as a stationary technical unit where one or more Schedule 1 activities are carried out and any other directly associated activities
               carried out on the same site. All permits issued will relate to the whole installation but it should be noted that monitoring and reporting requirements only relate to
               emissions from Schedule 1 activities. The MRG 2007 definition of activities is restricted to listed (i.e. Schedule 1) activities. The information you provide in this
               template should relate to the Schedule 1 activity(ies) comprised in the installation in question, and should relate to a single installation.

               Only the installation, activities and emission points identified within your current GHG permit should be included below. You shall use the emission point
               references as stated in your current GHG permit.You should only include the activities that you operate and you should not include any Directly Associated
               Activities (DAAs).
A2.1           Please provide the following technical details for all Schedule 1 activities

Schedule 1     Emission                                             Emission sources & unique reference identifier               Source streams (fuels/materials) and unique
                               Emission point description
activity no.   point ref                                                       (please use S1, S2, etc)                                      reference identifier




A2.2           Please provide details for any non-scheduled activities where fuel consumed by these activities is accounted for by
               meters that also supply scheduled activities

Emission                                                            Emission sources & unique reference identifier               Source streams (fuels/materials) and unique
                               Emission point description
point ref                                                                      (please use S1, S2, etc)                                      reference identifier




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 Monitoring and Reporting Plan Phase II (2008-2012)                                                                                                                        IRL ETS 003/2


A3        Monitoring
          Emissions may be determined using either a calculation based methodology ("calculation") or measurement based methodology ("measurement"). [MRG 2007
          Section 4.2]. Please note that methodologies need to include due account of transferred CO 2 (as defined in MRG 2007 Section 5.7). Please identify below the
          methodologies you propose to use.
          N.B. The operator may, subject to Environmental Protection Agency approval, combine measurement and calculation for different sources. The operator is
          required to ensure and demonstrate that neither gaps nor double counting of reportable emissions occurs.

A3.1
          Please tick the methodologies that you propose to apply

              Calculation

              Measurement

A3.2      Please provide a detailed description of the calculation approach used to determine your annual CO2 emissions in the text box
          below:
          The site comprises a mixture of scheduled and non-scheduled activities fed by a single natural gas supply meter (GM01). Reportable emissions are determined by




 60018b18-5727-487f-aa63-bd4fc902f8ae.xls                                                                                                                                   Page 5 of 22
 Monitoring and Reporting Plan Phase II (2008-2012)                                                                                                                                       IRL ETS 003/2


A4            Calculation
A4.1          Please describe the specification and location of the metering devices to be used for each source stream identified in
              A2.1 - MRG 2007 Section 4.3(f)
              Provide a description of all metering devices, including sub-meters and meters used to deduct non-schedule 1 activities, to be used for each source and source
              stream.
              Please list any references to uncertainty analysis calculations and/or schematics in section B1. If sending such documents by post, please include reference to
              the permit number, operator name and installation name.

                                                                                         Individual meter          Overall metering
 Emission       Source        Type of metering        Unique reference to the
                                                                                           uncertainty               uncertainty                           Location
source ref.   stream ref.         device                      device
                                                                                               (+/-%)                  (+/- %)




A4.2
              Are you intending to apply a Fall-Back Approach (MRG 2007 Section 5.3)?

                            Please tick this box if you are intending to apply a fall back approach. If you tick this box, the tiers to be applied in A4.2a should be entered as "n/a".
                 Yes
                            All other parts of Table A4.2a must still be completed.




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 Monitoring and Reporting Plan Phase II (2008-2012)                                                                                                                                   IRL ETS 003/2


A4.2a
              Please identify the tiers applied for each emission source (MRG 2007 Section 4.3(e) and Annexes II to XI)

                 The highest tiers should be used by Category B and C installations to determine variables for all sources unless the Operator can demonstrate to the
                 satisfaction of the Environmental Protection Agency that this is not technically feasible or would lead to unreasonable cost, where upon a next lower tier may
                 be applied. The justification for not applying the highest tier should be made in Table A4.2b.
                 During the period 2008 to 2012 the tiers set out in Table 1 of MRG 2007 apply as a minimum to all installations, except those with low emissions, unless the
                 Operator can demonstrate that this is not technically feasible. This justification should be made in Table A4.2b.
                 With approval from the Environmental Protection Agency, the operator may apply lower tiers or a "no tier" estimation method for the variables used to
                 calculate emissions from minor and de minimis sources. "Major", "Minor" and "De minimis" sources are all defined in MRG 2007 Section 2(4).
                 * Note: installations with low emissions (i.e. <25 kt fossil CO 2 per year) may choose to apply the minimum activity tier 1, without further proof of the actual
                 uncertainty. In such cases, a tier 1* should be selected from the drop down list.

                                                      Tiers to be applied
                                   (corresponding to MRG 2007 Annexes II to XI as applicable)                Estimated annual
                                                                                                                                                                           Highest
 Emission       Source                                                                                      fossil CO2 emission          % of total fossil     Source
                                                                                                                                                                             tiers
source ref.   stream ref.                   Net    Emission      Composition        Oxidation    Conversion from source stream            CO2 emission        category
                            Activity data                                                                                                                                  applied?
                                            CV      factor          data             factor        factor           tCO2




A4.2b         Please provide your justification(s) for all the selected tiers for each source and fuel/material stream (MRG 2007 section
              5.2)

 Emission       Source
                             Parameter                                                          Justification for the applied tier
Source ref.   stream ref.




A4.3
              Please describe the approaches to be used for sampling batches of fuels and materials - MRG 2007 Section 4.3(h)
              For each source identified above, succinctly describe the approach to be used for sampling of fuels and materials for the determination of net calorific value,
              carbon content, emission factors and biomass content for each fuel or material batch. (if applicable to the selected tier)


 Emission       Source
                             Parameter                                Description                                           Standard                           Frequency
source ref.   stream ref.




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 Monitoring and Reporting Plan Phase II (2008-2012)                                                                                                                             IRL ETS 003/2


A4.4          Please describe the reference sources or analytical approaches to be applied to each source stream - MRG 2007 Section
              4.3(i)
              For each source stream identified in A4.3 for sampling, succinctly describe the intended sources of information for the emission factor, analytical services or
              analytical approaches, for the determination of net calorific values, carbon content, biomass fraction, etc.



 Emission       Source
                            Parameter                                Description                                    Standard         ISO17025               Frequency
source ref.   stream ref.




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Monitoring and Reporting Plan Phase II (2008-2012)   IRL ETS 003/2




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  Monitoring and Reporting Plan Phase II (2008-2012)                                                                                                                                       IRL ETS 003/2


A6               Management

A6.1
                 Please identify the responsibilities for monitoring and reporting within the installation (MRG 2007 Section 10.3)
                 Please identify the relevant job titles/posts and provide a succinct summary of their role relevant to monitoring and reporting. Only those with overall responsibility
                 and other key roles should be listed below (I.e. do not include delegated responsibilities)
                 These could be outlined in a tree diagram or organisational chart referred to below and referenced in section B1.

Job Title/Post                                                              Role                                                         Summary of any other information




A6.2             Please tell us about your arrangements for monitoring and reporting greenhouse gas emissions including a description
                 of the quality assurance and control procedures for data handling (MRG 2007 Section 10.3)
                 Please refer to specific management and control procedures and documents where relevant. For example, specific quality or environmental management
                 procedures (MRG 2007 Section 10.2)

                                                                                                                                Is this procedure part of a certified Environmental
                    Item                                             Procedure Title and Reference
                                                                                                                                              Management System?

The sequence and interaction of data
acquisition and handling activities,
including methods of calculations and
measurements


Risk assessment of the definition and
evaluations of the control system



Management of competences for the
responsibilities assigned



Quality assurance of measuring
equipment and information technology
used




Internal reviews of reported data




Outsourced processes




Corrections and corrective action




Records and documentation




Other 1:




Other 2:




Other 3:




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 Monitoring and Reporting Plan Phase II (2008-2012)                                                                                                                              IRL ETS 003/2


A6.3
          Quality management systems

          Does your organisation have a documented quality management system?

          If "yes" is this externally certified?


          If yes, describe to which standard this is certified? (e.g. ISO9001)


A6.4
          Environmental management systems

          Does your organisation have a documented environmental management system?

          If "yes" is this externally certified or verified?


          If yes, describe to which standard this is certified or verified? (e.g. EMAS, ISO 14001)




A7        Reporting and record keeping
          The reporting requirements and mandatory reporting format provided in Sections 14 of the MRG 2007 shall be used.

          The Operator shall retain all information, required to support the completion of this monitoring and reporting plan and the annual emissions report for at least ten
          years after submission of the relevant emissions report (as listed in Section 9 of MRG 2007).

A8        List of used definitions and abbreviations
          Please list any abbreviations, acronyms or definitions that you have used in completing this monitoring plan.

          Abbreviation                Definition




B1        Additional information
          If you are providing any other information that you wish us to take into account in considering your plan, tell us here. Please provide this information in an
          electronic format wherever possible. You can provide information as Microsoft Word, Excel, and Adobe Acrobat formats.Please also reference the attached site
          map(s) in this table.

          You are advised to avoid supplying non-relevant information as it can slow down the approval. Additional documentation provided should be clearly referenced,
          and the file name / reference number provided below.

          Please provide file name(s) (if in an electronic format) or document reference number(s) (if hard copy) below:

          File name or ref.           Document description




                       Click to add more




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 Monitoring and Reporting Plan Phase II (2008-2012)                                                                                                         IRL ETS 003/2


B2        Declaration

          I hereby submit a Monitoring and Reporting plan, pursuant to the provisions of Directive 2003/87/EC

          I certify having regard to Section 13(5)( c) of the Environmental Protection Act 1992
          that the information given in this application is truthful, accurate and complete.


          Signed by :
                   (on behalf of the Operator)

                       Print signature name:


                       Date :

                       Position in organisation :


                       Company stamp or seal:




B3        What next?

          Now please return this form by email and post, together with all supporting information to:
          GHGpermit@epa.ie
          The operator must confirm that the information enclosed in the GHG M&R plan is complete and accurate by signing the plan.
          Send one signed original and two copies to:
          GHG M&R Plans,
          Climate Change Unit,
          Environmental Protection Agency,
          Regional Inspectorate, McCumiskey House,
          Richview,
          Clonskeagh Road, Dublin 14.


          We may request any further information needed to determine your monitoring plan by notice issued under the European Communities (Greenhouse Gas
          Emissions Trading) Regulations 2004 (S.I. 437 of 2004) and amendments.




 60018b18-5727-487f-aa63-bd4fc902f8ae.xls                                                                                                                   Page 12 of 22
                 Annex I                      Monitoring and Reporting Principles (MRG Section 3)
    To ensure the accurate and verifiable monitoring and reporting of greenhouse gas emissions under Directive 2003/87/EC, monitoring
    and reporting shall be based on the following principles:
    Completeness. Monitoring and reporting for an installation shall cover all process and combustion emissions from all emission
    sources and source streams belonging to activities listed in Annex I to Directive 2003/87/EC and of all greenhouse gases specified in
    relation to those activities while avoiding double-counting.
    Consistency. Monitored and reported emissions shall be comparable over time, using the same monitoring methodologies and data
    sets. Monitoring methodologies can be changed in accordance with the provisions of these Guidelines if the accuracy of the reported
    data is improved. Changes in monitoring methodologies shall be subject to approval from the competent authority and shall be fully
    documented in accordance with these guidelines.
    Transparency. Monitoring data, including assumptions, references, activity data, emission factors, oxidation factors and conversion
    factors shall be obtained, recorded, compiled, analysed and documented in a manner that enables the reproduction of the
    determination of emissions by the verifier and the competent authority.
    Trueness. It shall be ensured that the emission determination is systematically neither over nor under true emissions. Sources of
    uncertainties shall be identified and reduced as far as practicable. Due diligence shall be exercised to ensure that the calculation and
    measurement of emissions exhibit highest achievable accuracy. The operator shall enable reasonable assurance of the integrity of
    reported emissions to be determined. Emissions shall be determined using the appropriate monitoring methodologies set out in these
    Guidelines. All metering or other testing equipment used to report monitoring data shall be appropriately applied, maintained and
    calibrated, and checked. Spreadsheets and other tools used to store and manipulate monitoring data shall be free from error.
    Reported emissions and related disclosures shall be free from material misstatement, avoid bias in the selection and presentation of
    information, and provide a credible and balanced account of an installation's emissions.
    Cost effectiveness. In selecting a monitoring methodology, the improvements from greater accuracy shall be balanced against the
    additional costs. Hence, monitoring and reporting of emissions shall aim for the highest achievable accuracy, unless this is
    technically not feasible or will lead to unreasonably high costs. The monitoring methodology itself shall describe the instructions to the
    operator in a logical and simple manner, avoiding duplication of effort and taking into account the existing systems in place at the
    installation.
    Faithfulness. A verified emissions report shall be capable of being depended upon by users to represent faithfully that which it either
    purports to represent or could reasonably be expected to represent.
    Improvement of performance in monitoring and reporting emissions. The process of verifying the emission reports shall be an
    effective and reliable tool in its support of quality assurance and quality control procedures, providing information upon which an
    operator can act to improve its performance in monitoring and reporting emissions.




IRL ETS 003/2                                                                                                                           Annex I
 IRL ETS 003/2                                                                                                                                     Guidance


GUIDANCE ON THE COMPLETION OF IRL ETS 003/2 MONITORING PLAN TEMPLATE

Introduction
The Environmental Protection Agency is committed to the assessment and approval of monitoring plans as efficiently as possible. The EPA has
provided the following guidance to help applicants complete the monitoring plan template IRL ETS 003/2. Please note that the EPA may have to
return any templates that are not fully completed and/or do not contain all the relevant information. If you are unsure on any aspect of the template
you can contact the EPA by e-mail on:
                                                                     ghgpermit@epa.ie
If your completed monitoring plan is returned to you, either for administrative or technical reasons, this could result in your revised plan not being
received in time to enable approval to be granted by 1st January 2008.
This guidance should be read in conjunction with the following documents:
  - The Commission's Monitoring and Reporting Guidelines (MRG 2007) for Phase II
  - Draft ETSG Guidance Note on Uncertainty Assessment

These documents can be found on the Agency‟s website at the following link:
                                            http://www.epa.ie/whatwedo/climate/etscheme/admin/
Note that all relevant sections in the monitoring plan template must be completed. Relevant sections will become apparent as you read through this
guidance. Macros within this spreadsheet are used to hide parts of the form that are not relevant to you, based on your responses to questions.


You are requested to submit the monitoring plan (including any additional documents) electronically, if at all possible, as well as the hard copies as
outlined in section B3.
The template should be downloaded from the EPA‟s web page and saved on the hard drive of the applicant‟s computer. The monitoring plan should
then be completed by entering data directly into the saved version of the template.
Completed spreadsheets should NOT be copied and pasted into separate workbooks as this prevents the import of data. The template only allows for
details of a single installation, or a part of a single installation, (where the Operator is only responsible for part of an installation). Please do NOT
submit a monitoring plan covering more than one installation.
Confidentiality Statement
The completed GHG Monitoring Plan and all supporting documents will be made available to the public on request. Should the applicant consider
certain information to be confidential, that information should be submitted in a separate sealed enclosure bearing the legend "In the event that this
information is deemed not to be held as confidential, it must be returned to...". In the event that the EPA decides to withhold information from the
public the nature of the information withheld and the reason why it is considered confidential will be available for public inspection.


Completion of Monitoring Template IRL ETS 003/2
Please note that in using this guidance you will also need to refer to a copy of the European Commission's Monitoring and Reporting Guidelines,
which can be found on the Commission‟s website. (A link to this document will also be provided on the EPA's own website.) Should there be any
apparent contradiction between the information requirements set out in this guidance, the IRL ETS 003/2 monitoring plan form and the Commissions
Monitoring and Reporting Guidelines (MRG 2007) for Phase II, then the requirements of the MRG 2007 shall take precedence.

Please note that macros are used in this spreadsheet to aid completion, e.g. the ability to add further rows to any of the tables. It is strongly
recommended that macros are enabled for the completion of this form. If your IT systems prevent the use of macros, you will still be able to enter
data into the form, but you may receive warning messages about macros being disabled if you click on the macro buttons. This is completely normal.


Section A1 About your monitoring plan
In this section you are requested to give details of your GHG permit (or permit application) and installation number, European PRTR or EPER
category (as applicable) and to identify a contact to discuss any queries that may arise in assessing your plan. You are also asked to provide an
estimate of your likely fossil CO2 emissions in the forthcoming year. A scaled map or maps clearing showing the outline of the installation, the
locations, of all critical metering devices with their unique codes, direction of fuel flow and materials at the installation and the GHG emission points
should be supplied with the GHG M&R proposal and referenced in Section B1 of the form. Maps should be no larger than A3 in size.


Section A1.1
You are asked to provide your Greenhouse Gas (GHG) Emissions permit reference number and associated Installation number as stated on page 3
of your GHG permit. If you do not have a GHG permit or installation number, please leave both boxes blank.
Please enter just the numerical part of your permit reference. For example if your permit has the reference IE-GHG-123-01, enter just 12301 into the
box. The spreadsheet automatically formats this cell to display the permit reference number with the prefix "IE-GHG-". A warning box will display if
you attempt to enter letters or symbols into either the GHG permit ID or installation ID boxes.
EPER = European Pollution Emissions Register. The codes given are those taken from Annex A3 of the European Commission‟s EPER Decision
(2000/479/EC). Please select, the appropriate EPER category for your installation.
If there is no appropriate code for your type of installation then simply state „N/A‟.

Section A1.2
You are asked to identify the Operator‟s name. This should be identical to that stated within the GHG permit, (or the permit application form, if the
permit has yet to be issued).
Section A1.3




                                                                                                                                              Page 14 of 22
 IRL ETS 003/2                                                                                                                                Guidance


You are asked to confirm the installation name and the site name. These must be identical to those given in the GHG permit, (or if a permit has yet to
be issued, as you have stated in the permit application form).




                                                                                                                                         Page 15 of 22
 IRL ETS 003/2                                                                                                                                     Guidance


Section A1.4
You are asked to identify a person, and their contact details, who we can contact directly should we have any questions about your monitoring plan.

Section A1.5
You are asked to provide an estimate of your annual fossil CO 2 emissions expressed as kilo tonnes (kt) of carbon dioxide.
Your estimate should be based on verified annual emissions data or the best available data, and should also take into account any planned changes.

Fossil CO2 includes CO2 from all fuels and process emissions with the exception of biomass fuels. Fossil CO 2 should include the contaminants in
any pure-biomass fuel, (i.e. that component of the pure-biomass fuel <3% of the total).
The purpose of the estimate is to enable the EPA to check the relevance of the tiers you are planning to apply, including the context of minor and no
tier considerations. Note: a “Tier” means a specific methodology for determining activity data, emission factors, NCV, composition and oxidation or
conversion factors, as applicable.
Section A1.6
If you have estimated your annual emissions to be less than 25 kt (25,000 tonnes), then certain exemptions are provided for by Section 16 of MRG
2007. Accordingly, the amount of information you are expected to provide in your monitoring plan is reduced. Specifically, there is no requirement for
you to complete sections A4.2b, A4.3 or A4.4 of this form. If you have macros enabled, these tables will be hidden from view. Otherwise, please
leave these tables blank.
Section A2 About the installation
The purpose of this section is to succinctly describe your installation in terms of your activities, emission sources (points and processes) and source
streams (fuels and materials).
Section A2.1
The purpose of this section is to list each Schedule 1 activity with a corresponding emission point, an emission source and the fuels and/or materials
giving rise to CO2 emissions from that activity.
MRG 2007 defines an emissions source as "a separately identifiable part (point or process) of an installation from which relevant greenhouse gases
are emitted."
This table should only include those activities and emission points as identified in Tables 2 and 3 of your GHG permit and any new emission points
that have been notified to the EPA but for which a revised GHG permit has yet to be issued. Directly Associated Activities (DAAs) should not be
included Directly Associated Activities (DAAs) should not be included. Please avoid using long or complicated references. It is very important that
the same emission point reference and description as identified in the GHG permit are used here.

The following are also important in relation to completion of the table in section A2.1:
     - The Schedule 1 activity numbers, emission point references and descriptions (columns one, two and three of Table 2.1) should be as stated
     within the GHG permit or, if a permit has yet to be issued, in the GHG permit application (Table B 4.2 of the permit application form).
     - You are asked to list all emission sources associated with a particular emission point. (More than one emission source may be associated
     with a single emission point.) A succinct description of the emission source e.g. Boiler 1, Kiln 2, Furnace 3, etc. should be provided together with
     a unique reference. Please note that as the unique reference number will be used in all subsequent sections of the template, it is recommended
     that you use simple references, for example, S1, S2, S3... Sxx.
     - For each emission source you are asked to list each fuel and/or material associated with that source together with a unique identifier. For fuels
     or materials that feed into more than one source these should be listed separately against each source, retaining the same reference numbers.
     Please note that as the unique identifiers are used in subsequent sections of the template, it is recommended that you use simple references
     such as NG-1, PET-1, GO-1, etc. for fuels and CLK-1, CaO-1 etc. for materials.


Section A2.2
The purpose of this section is to list any non-Schedule 1 activities, where fuel consumed by such activities is measured by meter(s) that also supply
Schedule 1 activities.
For example, if a main supply meter provides fuel to a 20 MW boiler (Schedule 1 activity) and also to a hazardous waste incinerator (non-Schedule 1
activity) on the same installation, only the CO2 emissions arising from the boiler are reportable. In this example, if a sub-meter is fitted to the boiler,
then it is relatively straightforward to account for the non-Schedule 1 activities, by subtracting the sub-meter from the main supply meter
consumption. Where sub-metering is not available, it will still be necessary to take account of the non-reportable fuel use, whilst observing the
principle to avoid under-reporting of emissions.
Please do not list any non-Schedule 1 activities that are independently metered or where these are not affected by meter(s) feeding Schedule 1
activities.
Section A3 Monitoring
The purpose of this section is for you to indicate your proposed methodology for monitoring your carbon dioxide emissions i.e. a calculation method
and/or a direct measurement method using continuous emission monitors.
Section A3.1
MRG 2007 provides for both calculation and measurement based approaches, or a combination of the two approaches. Accordingly, you are asked
to identify, by clicking on the tick boxes provided, which methodologies you propose to use to monitor your CO 2 emissions.
If you have macros enabled, only the relevant sections of the form will display depending on your answers to this question. (For example, if you have
ticked the calculation approach, Section A3.2 and Section 5 of the form will be hidden.) If macros are disabled or you are completing the form
manually, please ignore those sections of the form that are not relevant to your installation.
Please note that an Operator may measure carbon dioxide emissions only if they can demonstrate to the EPA that:
- The measurement method reliably results in a more accurate value of annual emissions than an alternative calculation based methodology, while
avoiding unreasonable costs; and
- The comparison between measurement and calculation is based on an identical list of sources and emissions. (MRG 2007 Section 4.2)




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 IRL ETS 003/2                                                                                                                                      Guidance


Section A3.2
You are asked to provide a generic description of the methodology used to calculate your annual CO 2 emissions. This is required to increase the
transparency of the calculation approach for Regulators and Verifiers . Accordingly this description should be concise to avoid the need for frequent
variations, but include sufficient detail to explain how data from your measurement devices, together with fuel/material quality information is used to
calculate your annual CO2 emissions.
For example, you should include in your description (as relevant):
   - how consumption of fuel/material in non-schedule 1 activities is accounted for;
   - how meter data is corrected to standard temperature and pressure conditions (consistent with other factors used in the calculations);
   - whether fuel/material quality data is determined on a site specific basis, or whether the National Inventory data is used;
   - any assumptions/estimates for "no tier" activity data methods;
  -density of any liquid fuels used and source of density data.

Section A3.3
You are asked to provide a generic description of the methodology used to measure your annual CO 2 emissions. This is required to increase the
transparency of the calculation approach for Regulators and Verifiers. Accordingly this description should be concise to avoid the need for frequent
variations, but include sufficient detail to explain how data from your measurement equipment is used to determine your annual CO2 emissions.
For example, you should include in your description (as relevant):

- Details of the type of Continuous Emissions Monitoring (CEMS) equipment and relevant standards
- Details of any related flow measurement equipment and relevant standards

Section A4 Calculation
The purpose of this section is for you to describe your approach to calculating your carbon dioxide emissions in terms of the metering devices to be
used (Section A4.1), the tiers to be applied (Section A4.2a), justification for the applied tiers (Section A4.2b) and the approaches to be used for
sampling (Section A4.3) and analysis (Section A4.4) of batches of fuels or materials.

Do not complete this section if you only propose to use a measurement approach for determining your carbon dioxide emissions. Proceed instead to
Section A5.
Section A4.1
You are asked to list the metering device type, metering uncertainty, overall uncertainty and the location of metering devices to be used for each
emission source and each source stream.
The following are important in completing Table 4.1:
- The emission source ref. (e.g. S1) and the source stream ref. (e.g. NG-1, PET-1) should be consistent with those designated in Table A2.1. MRG
2007 refers to an emission source as "a separately identifiable part (point or process) of an installation from which relevant greenhouse gases are
emitted."
For example, a refinery may meter fuel from a single header tank that feeds into a number (e.g. five) of separate processes. It may be both
technically difficult and expensive to install and to regularly maintain and calibrate five different flow meters. Accordingly, in this example it should be
sufficient to recognize the header tank as a single “source stream” for these five processes.
Conversely, if a single fuel or material stream is metered and then split into different processes which have different oxidation or conversion factors, it
will be necessary to specify additional metering to ensure that the appropriate fractions of the fuel or material streams can be multiplied by the
appropriate oxidation, emission, conversion factors etc.
- The type of metering device should be selected from the drop down list of meter types, or where the device is not listed can be manually entered
into the relevant cell. Please provide a concise description of the metering device, suitable to characterise the type of device.
- The unique meter reference should enable the EPA and Verifier to trace the actual metering device through to the collection and processing of data
used in calculating your annual CO2 emissions. A meter serial number is a suitable unique reference, the use of generic references e.g. Meter Point
Reference (MPR) numbers or other suitable references should only be used, as long as the permit requirements to notify any changes are observed.

- The uncertainty of the individual metering device, taking into account any additional uncertainties from context specific factors and
pressure/temperature corrections should be specified in column 5 of the table. Uncertainties should also be specified for those sub-meters feeding
non-schedule 1 activities, as relevant, as this may impact on the overall uncertainty of a metering system. (Please note that evidence of the
uncertainty assessment should be included as Section B2 information.)
- The uncertainty of the overall metering system should be specified in column 6 of the table. For example, if a sub-meter recording consumption
from a non-schedule 1 activity is subtracted from a meter feeding schedule 1 activities, then this will affect the uncertainty of the overall metering
system.
In the example where a series of meters are used to determine consumption for a particular source stream, the overall uncertainty will be based on
an assessment of the individual meter uncertainties. (Refer to Section 7 of MRG 2007 and to the EPA's note on Uncertainty Assessment.) Where
this is the case, the overall uncertainty should be copied into each relevant row alongside the corresponding individual meter uncertainty.
Please note that evidence of the overall metering system uncertainty assessment should be included as Section B2 information.

 - The location of the metering device or system i.e. where it can be physically found should be succinctly described here. This may include, a
 reference to “supplier‟s weighbridge”, or a reference to a specific item on an attached schematic or plan, as well as to process and instrumentation
 diagrams that may be inspected on-site.
Where applicable, the Operator should identify all metering devices normally used and those alternatives used on a stand-by or contingency basis.


Section A4.2
The fall back approach is reserved for installations for which it is not technically feasible or would lead to unreasonable costs to apply at least a tier 1
requirement for all (except de minimis) source streams.




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 IRL ETS 003/2                                                                                                                                      Guidance


If applying the fallback approach you will be required to demonstrate that the overall uncertainty of all variables and parameters used for calculating
the annual CO2 emissions meet the thresholds listed in Table 2 of the MRG 2007 and summarised below:
     Category A +/- 7.5%
     Category B +/- 5.0%
     Category C +/- 2.5%
Evidence of the uncertainty should be submitted as further information and referenced in section B2.
On ticking "Yes" in response to this question you will be advised to enter n/a against each of the the tiers in table A4.2a. However, all other parts of
table A4.2a, e.g. source stream references, CO2 contribution/% of total, major/minor/de minimis should still be completed.

Please note that if it is your intention to apply a fall-back approach, then you should contact the Environmental Protection Agency, as soon
as possible, to discuss this in advance of submitting your completed form.

Section A4.2a
Note: In completing this table you will need to refer to the appropriate activity specific annex (annexes II to XI) and Table 1 of MRG 2007, which
identifies the minimum tier requirements. A copy of Table 1 is provided within this spreadsheet itself and can be viewed by clicking on the button
labelled "Table 1".
You are asked to identify, against each emission source and each source stream, the tiers to be applied for Activity Data, Emission Factor, Net
Calorific Value (NCV), Oxidation Factor, Composition, and/or Conversion Factors as appropriate to the methodologies described in Annexes II to XI.

MRG 2007 outlines specific methodologies corresponding to these tiers in Annexes II to XI. In general terms, as the tier value increases, the
associated uncertainty decreases. Section 5.2 “Tiers of approaches” of MRG 2007 provides detailed guidance concerning the application of different
tiers. In particular:
   - For Category B (between 50 and 500 kt fossil CO2) and Category C (>500 kt fossil CO2) installations, operators shall use the highest tier
   approach to determine all variables for all source streams. If it is shown to the satisfaction of the competent authority that it is technically not
   feasible or will lead to unreasonably high costs, a next lower tier may be used for that variable. (Please note that the EPA is required to notify the
   Commission any Category C installation that is not applying the highest tier approach for all major sources.)
   - For all installations with annual fossil CO2 emissions > 25 kt, the tiers set out in Table 1 of MRG 2007 shall be applied as a minimum for all major
   source streams, unless this is technically not feasible.
The Operator should also take note of the further derogations provided for in section 5.2:
- Minor source streams: With the approval of the EPA, an Operator may apply a minimum tier of 1 for variables used to calculate emissions from
minor source streams.
- De minimis allowance: For those source streams jointly emitting 1 ktonne or less per year or that contribute less than 2% of total annual fossil CO 2
emissions of that installation (up to a total maximum of 20 ktonnes per year), whichever is the highest in terms of absolute emissions, the operator
may apply a “no tier” approach for monitoring and reporting using their own estimation method, subject to the approval of the EPA.

- Pure biomass source streams: For pure biomass fuels a "no tier" approach may be applied unless the calculated value is to be used for the
subtraction of biomass carbon from carbon dioxide emissions derived by means of continuous emission measurement (note reference to “pure”
defined in Section 2(4) of the MRG 2007).
- Installations with low emissions: for those installations with annual fossil CO2 emissions less than 25kt, it is possible to specify an activity tier of
1, regardless of the actual metering uncertainty and without the need to supply evidence of the associated uncertainty. (See also Section 16 of MRG
2007.) If this is the case tier 1* should be selected from the drop down list, rather than tier 1.
Note on tiers for Net Calorific Values and Emission Factors
For all fuels and materials for which emission factors are provided within Ireland's most recent Greenhouse Gas (GHG) Emissions National Inventory
Report and as listed in the document 'CO2 EPA Emission Factors' on the EPA website (http://www.epa.ie/downloads/pubs/air/airemissions) then Tier
2a must be applied as a minimum for both Net Calorific Value and Emission Factor tiers. Where an Operator intends to apply these factors,
reference to the extant National GHG inventory for Ireland should be cited in Section 4.4 of the template for the appropriate fuel/material. The GHG
inventory factors are reviewed annually and Operators must ensure that correct figures are being used for the year being reported on.


Section A4.2b
This section should be completed with the following information:
  - An explanation of how the metering uncertainties indicated in Table A4.1 correspond to the activity tier listed in A4.2a. This explanation may be
  presented in terms of a detailed uncertainty assessment, which should be referenced as Section B1 information.
  - A justification of why the highest tiers cannot be met on the basis of either unreasonable cost or technical feasibility for those installations which
  emit in excess of 50kt fossil CO2 per annum (i.e. Category B and C installations).
  - A justification for how you intend to comply with at least the minimum tier requirements as listed in Table 1 of MRG 2007, for those sites that emit
  less than 50 kt fossil CO2 per annum.
  - A succinct justification for the application of a lower tier or no-tier methodology, where you cannot or do not intend to meet at least the Table 1 tier
  requirements of MRG 2007.
Please refer to any additional sheets if necessary and reference these in B1.
Please note that sites with annual fossil CO2 emissions <25 kt are not required to complete section A4.2b. If macros are enabled and you have
selected "Yes" in response to question A1.6, this section of the form will be hidden.




Section A4.3




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 IRL ETS 003/2                                                                                                                            Guidance


For each emission source and each source stream you are asked to provide a succinct description of your proposed approach to the sampling, for
the determination of net calorific value, carbon content, oxidation factor and biomass content, etc.
You are asked to provide a concise description of the sampling approach together with relevant standards used and also the sampling frequency.
Standards could relate to CEN, ISO or BS standards but may also include in-house procedures.
In particular it should be noted that:




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 IRL ETS 003/2                                                                                                                                    Guidance


     The procedures applied to sample the fuel and to determine its net calorific value, carbon content and emission factor shall be based on relevant
     CEN standards (such as on the sample frequency, sampling procedures, determination of gross and net calorific value, and carbon contents for
     the different fuels and materials) as soon as they are available. If CEN standards are not available, ISO standards or national standards shall
     apply. Where no applicable standards exist, procedures can be carried out where possible in accordance with draft standards or recognised
     industry best practice guidelines.
     To achieve appropriate accuracy of the activity-specific emission factor (in addition to the precision of the analytical procedure for the
     determination of the carbon content and the net calorific value) the sampling frequency, the sampling procedure and the sample preparation are
     critical. They depend greatly on the state and homogeneity of the fuel/material. The required number of samples will be larger for very
     heterogeneous materials such as municipal solid waste and be much smaller for most commercial gaseous or liquid fuels. The determination of
     the carbon content, net calorific values and emission factors for batches of fuel shall follow generally accepted practice for representative
     sampling. The operator shall provide evidence that the derived carbon content, calorific values and emission factors, etc. are representative and
     free of bias, in accordance with Section 13.6 of MRG 2007.)
Please note that details of standards and method statements should not be attached to your monitoring and reporting plan. A reference within this
section that can be traced to these documents (e.g. during a verification audit) is adequate.
Section A4.4
For each emission source and each source stream you are asked to provide a succinct description of your intended sources of information, analytical
services or analytical approaches for the determination of net calorific value, carbon content, oxidation factor, biomass fraction, etc.
You are asked to provide a concise description of the analytical approach together with any relevant standards that apply, whether the analysis is
undertaken by an ISO17025 accredited/non-accredited laboratory and the frequency of the analysis undertaken.
Operators should seek to demonstrate compliance with the standards hierarchy and ISO 17025 requirements of section 13 of the MRG 2007.
Non-accredited laboratories can only be used in situations in which the operator can demonstrate to the EPA that the laboratory meets the equivalent
requirements as outlined in Section 13.5.2 of MRG 2007. Details of the non-accredited laboratories and evidence that the laboratory is technically
competent should be supplied as Section B1 information.
The use of online gas chromatographs and extractive or non-extractive gas analysers is subject EPA approval. The operator must operate a
management system conforming to the requirements of ISO 9001. In addition, the gas chromatograph should be subject to an initial and annual
performance evaluation to ISO 10723 by an ISO17025 accredited organisation.
Where no site specific analysis is undertaken, the operator should state: "Data to be taken from Ireland's latest national inventory as submitted to the
United Nations Framework Convention on Climate Change" from the drop list in this cell.
The frequency of analysis shall be in accordance with Section 13.6 of the MRG 2007, namely:
  - the annual average of the relevant parameter is determined with a maximum uncertainty of 1/3 of the maximum uncertainty for the corresponding
  activity tier. For example, if the activity tier is 4 (i.e. uncertainty <1.5%), then the maximum uncertainty associated with the analysis frequency
  would be 0.5%.
  - if the above uncertainty cannot be met, then the indicative frequency of analysis specified in Table 5 of the MRG 2007 should be applied. For
  example, natural gas - at least weekly, process gas (refinery) - at least daily, liquid waste - every 5,000 tonnes or 4 times per year, etc.
  - in all other cases the frequency must be defined by the EPA.
Please do not provide detailed descriptions of test methods or append these to your monitoring and reporting plan.
Section A5 Measurement of CO2 emissions
The purpose of this section is for you to justify the use of continuous monitoring equipment for direct measurement of carbon dioxide and to describe
the system to be used. Please note: you are asked to complete this section only if you are proposing to undertake direct measurement of carbon
dioxide emissions using continuous emission monitoring equipment. If this is your intended approach, it is important that you note the following

An Operator may measure carbon dioxide emissions, using continuous emission monitoring equipment, but only if they can demonstrate to the EPA
that:
  - The measurement method reliably results in a more accurate value of annual emissions than an alternative calculation based methodology, while
  avoiding unreasonable costs; and
  - The comparison between measurement and calculation is based on an identical list of emission sources and source streams.
(Monitoring and Reporting Guidelines Section 6)
Section A5.1
You are asked to provide your justification for measuring carbon dioxide emissions for each emission point e.g. each duct, chimney stack etc. Your
justification should be concise but also confirm compliance with the notes in bullet points above as well as meet other requirements stated in Section
6 of the MRG 2007. Your detailed assessment to demonstrate that your measurement method meets the highest tiers, based on identical sources
etc. should be provided in an attachment to your monitoring and reporting plan and referenced in Section B1.
Section A5.2
For each emission point (column 1) you are asked to provide a brief description of the measurement system to be employed (column 2). In Column 3
you are asked to provide a more detailed description that should include the:
- points of measurement (i.e. where the sample point(s) is/are located);
- frequency of measurement (i.e. how often is measurement data logged);
- description of the equipment used (i.e. identify the components of the system and how they are linked)
- calibration procedures (i.e. to what standard or reference method is the equipment calibrated, by whom and how often);
- data collection and storage procedure (i.e. how is data collected and handled and how is it retained)
Do not include a detailed description of your procedures (e.g. procedures for calibration) in this table, simply provide an identifying reference in Table
A5.2.
Section A5.3
You are asked to specify the tier to be applied, (as outlined in Annex XII of MRG 2007), corresponding to the uncertainty of the measurement based
approach. Where the highest tier approach is not applied for those installations with annual fossil CO 2 emissions greater than 50 kt, you are required
to justify this on the basis of either unreasonable cost of technical feasibility.




                                                                                                                                             Page 20 of 22
 IRL ETS 003/2                                                                                                                                    Guidance


Section A6 Management
The purpose of this section is for you to describe your management arrangements for ensuring implementation of your monitoring plan. This includes
identification of responsibilities (Section A6.1), associated procedures (Section A6.2) and the management systems you have in place (Section A6.3
and Section A6.4).
Section A6.1
You are asked to identify the key job titles/posts within your organisation with a formal responsibility for monitoring and reporting and provide a
succinct description of their role in relation to implementing the monitoring and reporting plan. These must include:
- Responsibility for monitoring and reporting greenhouse gas emissions; and
- Responsibility for maintenance and calibration of relevant metering or measurement devices.
You may use the additional rows to describe other posts that you feel are relevant. You should only include those functions or posts with a direct role
in implementing the monitoring and reporting plan. Please use job titles or functional posts (e.g. “Head of Environment”) where possible and do not
refer to names of individuals. A third column is provided for any other information or explanation that you may wish to provide.


Section 6.2
The purpose of this section is to identify your arrangements for ensuring that monitoring and reporting is undertaken in accordance with your plan.
When completed, Table A6.2 should direct either the Agency or a verifier to the appropriate specific element of your management system covering
each of the mandatory management issues or items listed.
You are asked to identify against each item that you list in Table 6.2 your related arrangements concerning monitoring of greenhouse gas emissions.
The items listed in the table A6.2 of the template are mandatory quality assurance and control procedures stated as required (amongst other things)
in Section 10.3.1 of MRG 2007. You should include just the title and reference number of the document, together with an indication as to whether this
part of a certified environmental management system.
Section 6.3
You are asked to identify, by clicking on the tick boxes provided, whether or not your organisation has a documented quality management system
and, if so, whether it is certified to a specific standard. If you have a certified quality management system please identify to which standard it is
certified in the box provided.
Section 6.4
You are asked to identify, by clicking on the tick boxes provided, whether or not your organisation has a documented environmental management
system and, if so, whether it is certified or verified to a specific standard, e.g. EMAS, ISO 14001. If you have a certified or verified environmental
management system please identify to which standard to which it is certified or verified in the box provided.
Section A7 Reporting and record keeping
This purpose of this section is to remind you of the mandatory requirements for reporting and record keeping.
Section A8 List of definitions and abbreviations
You are asked to provide a list of any abbreviations or acronyms that you have used in completing your monitoring plan.
Section B1 Additional information
You are asked to identify and reference additional documentation that is submitted as part of your plan. Please do not attach copies of procedures
(e.g. management system manuals, calibration procedures etc.) that are referred to within your plan.




                                                                                                                                             Page 21 of 22
                     Return to form                              Activity Data                  Emission factor     Composition Data   Oxidation factor   Conversion factor
                                                         Fuel Flow        Net calorific value
Annex        Activity                                  A     B      C       A     B       C     A      B      C      A     B     C     A      B      C     A     B      C
II: Combustion
             Commercial standard fuels
II: Combustion                                         2      3      4    2a/2b 2a/2b 2a/2b 2a/2b 2a/2b 2a/2b       n/a   n/a   n/a    1      1      1    n/a    n/a   n/a
             Other
II: Combustion gaseous and liquid fuels                2      3      4    2a/2b 2a/2b   3   2a/2b 2a/2b   3         n/a   n/a   n/a    1      1      1    n/a    n/a   n/a
             Solid
II: Combustion fuels                                   1      2      3    2a/2b   3     3   2a/2b   3     3         n/a   n/a   n/a    1      1      1
             Mass balance approach for carbon black
                                                       1      2      3      n/a   n/a    n/a    n/a    n/a    n/a    1     2     2     n/a   n/a    n/a    1     2      3
II: Combustion
             production and gas processing terminals
             Flares
II: Combustion                                         1      2      3      n/a   n/a    n/a    1     2a/2b   3     n/a   n/a   n/a     1     1      1    n/a    n/a   n/a
             Scrubbing - Carbonate
II: Combustion                                         1      1      1      n/a   n/a    n/a    1       1     1     n/a   n/a   n/a    n/a   n/a    n/a   n/a    n/a   n/a
II: Combustion            Gypsum                       1      1      1      n/a   n/a    n/a    1       1     1     n/a   n/a   n/a    n/a   n/a    n/a   n/a    n/a   n/a
III: Refineries
             Catalytic Cracker Regeneration
III: Refineries                                        1      1      1      n/a   n/a    n/a    n/a    n/a    n/a   n/a   n/a   n/a    n/a   n/a    n/a   n/a    n/a   n/a
             Hydrogen Production
III: Refineries                                        1      2      2      n/a   n/a    n/a     1      2      2    n/a   n/a   n/a    n/a   n/a    n/a   n/a    n/a   n/a
IV: Coke Ovens
             Mass
IV: Coke Ovens balance                                 1      2      3      n/a   n/a    n/a    n/a    n/a    n/a    2     3     3     n/a   n/a    n/a   n/a    n/a   n/a
             Fuel
IV: Coke Ovens as process input                        1      2      3       2     2      3      2      3      3    n/a   n/a   n/a    n/a   n/a    n/a   n/a    n/a   n/a
V: MO Roasting & Sintering
             Mass balance
V: MO Roasting & Sintering                             1      2      3      n/a   n/a    n/a    n/a    n/a    n/a    2     3     3     n/a   n/a    n/a   n/a    n/a   n/a
             Carbonate input
V: MO Roasting & Sintering                             1      1      2      n/a   n/a    n/a     1      1      1    n/a   n/a   n/a    n/a   n/a    n/a    1      1     1
VI: Iron & Steel
             Mass
VI: Iron & Steel balance                               1      2      3      n/a   n/a    n/a    n/a    n/a    n/a    2     3     3     n/a   n/a    n/a   n/a    n/a   n/a
             Fuel
VI: Iron & Steel as process input                      1      2      3       2     2      3      2      3      3    n/a   n/a   n/a    n/a   n/a    n/a   n/a    n/a   n/a
VII: Cement
             K
VII: Cement iln input based                            1      2      3      n/a   n/a    n/a    1      1      1     n/a   n/a   n/a    n/a   n/a    n/a    1      1     2
             C
VII: Cement linker output                              1      1      2      n/a   n/a    n/a    1      2      3     n/a   n/a   n/a    n/a   n/a    n/a    1      1     2
             C
VII: Cement KD                                         1      1      2      n/a   n/a    n/a    1      2      2     n/a   n/a   n/a    n/a   n/a    n/a   n/a    n/a   n/a
             N
VII: Cement on-carbonate carbon                        1      1      2      n/a   n/a    n/a    1      1      2     n/a   n/a   n/a    n/a   n/a    n/a    1      1     2
VIII: Lime
VIII: Lime Carbonates                                  1      2      3      n/a   n/a    n/a    1      1      1     n/a   n/a   n/a    n/a   n/a    n/a    1     1      2
VIII: Lime Alkali earth oxide                          1      1      2      n/a   n/a    n/a    1      1      1     n/a   n/a   n/a    n/a   n/a    n/a    1     1      2
IX: Glass
IX: Glass Carbonates                                   1      1      2      n/a   n/a    n/a    1      1      1     n/a   n/a   n/a    n/a   n/a    n/a   n/a    n/a   n/a
X: Ceramic
X: Ceramic Carbon inputs                               1      1      2      n/a   n/a    n/a    1      2      3     n/a   n/a   n/a    n/a   n/a    n/a    1      1     2
X: Ceramic Alkali oxide                                1      1      2      n/a   n/a    n/a    1      2      3     n/a   n/a   n/a    n/a   n/a    n/a    1      1     2
X: Ceramic Scrubbing                                   1      1      1      n/a   n/a    n/a    1      1      1     n/a   n/a   n/a    n/a   n/a    n/a   n/a    n/a   n/a
XI: Pulp & paper
             Standard method
XI: Pulp & paper                                       1      1      1      n/a   n/a    n/a    1      1      1     n/a   n/a   n/a    n/a   n/a    n/a   n/a    n/a   n/a

				
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