Operators
Equations

72min
For transparency and educational purposes, this section presents the equations used in the application to perform emission calculations, which are also available in the Annexes of the CBAM Implementing Regulation. The equations are numbered as they appear in the Regulation.
🏭 Installation's Total Emissions
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\text{Equation 4:} \quad \text{Em}_{\text{Inst}} = \sum_{i=1}^{n} \text{Em}_{\text{calc},i} + \sum_{j=1}^{m} \text{Em}_{\text{meas},j} + \sum_{k=1}^{l} \text{Em}_{\text{other},k}

\text{Equation 4:} \quad \text{Em}_{\text{Inst}} = \sum_{i=1}^{n} \text{Em}_{\text{calc},i} + \sum_{j=1}^{m} \text{Em}_{\text{meas},j} + \sum_{k=1}^{l} \text{Em}_{\text{other},k}
﻿
Where:
EmInst ➡️ The (direct) emissions of the installation expressed in tonnes CO₂e
Emcalc,i ➡️ The emissions from source stream i determined using a calculation-based methodology expressed in tonnes CO₂e
Emmeas,j ➡️ The emissions from emission source j determined using a measurement-based methodology expressed in tonnes CO₂e
Emother,k ➡️ The emissions determined by another method, index k expressed in tonnes CO₂e
⛽🧱🪨 Fuel and Materials 
Only the equations for the calculation-based approach are presented, as this is the only approach currently used by our platform.
Reminder: The measurement-based approach is mandatory only for monitoring nitrous oxide (N₂O) emissions and requires a Continuous Emission Measurement System (CEMS) installed at an appropriate measurement point in the factory.
Standard Method
Combustion Emissions
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\text{Equation 5:} \quad Em_i = AD_i \cdot EF_i \cdot OF_i 
\text{Equation 5:} \quad Em_i = AD_i \cdot EF_i \cdot OF_i 
﻿
Where:
Emi ➡️ The emissions [tCO2] caused by fuel i
ADi ➡️ The activity data [TJ] of fuel i
EFi ➡️ The emission factor [tCO2/TJ] of fuel i
OFi ➡️ The oxidation factor (dimensionless) of fuel i
ADi is calculated as:
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\text{Equation 6:} \quad AD_i = FQ_i \cdot NCV_i

\text{Equation 6:} \quad AD_i = FQ_i \cdot NCV_i
﻿
Where: 
FQi ➡️ The fuel quantity consumed [t or m3] of fuel i
NCVi ➡️ The net calorific value (lower heating value) [TJ/t or TJ/m3] of fuel i
EFi can be calculated as:
If the emission factor (EF) of a fuel i is to be calculated from the analyses of carbon content and NCV, the following equation shall be used:
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\text{Equation 8:} \quad EF_i = CC_i \cdot \frac{f}{NCV_i}

\text{Equation 8:} \quad EF_i = CC_i \cdot \frac{f}{NCV_i}
﻿
Where:
CCi ➡️ The carbon content of fuel i
f  ➡️ The ratio of the molar masses of CO2 and C ➡️ f = 3,664 tCO2/t C
NCVi ➡️ The net calorific value (lower heating value) [TJ/t or TJ/m3] of fuel i
If the emission factor (EF) of a material or fuel i expressed in tCO2/t is to be calculated from an analysed carbon content, the following equation is used:
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\text{Equation 9:} \quad EF_i = CC_i \cdot f

\text{Equation 9:} \quad EF_i = CC_i \cdot f
﻿
Where:
CCi ➡️ The carbon content of fuel or material i
f  ➡️ The ratio of the molar masses of CO2 and C ➡️ f = 3,664 tCO2/t C
As the emission factor of biomass shall be zero provided that the "zero-rated" criteria are met (view them here﻿), this fact may be taken into account for mixed fuels (i.e. fuels which contain both fossil and biomass components) as follows:
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\text{Equation 10:} \quad EF_i = EF_{\text{pre},i} \cdot (1 - BF_i)

\text{Equation 10:} \quad EF_i = EF_{\text{pre},i} \cdot (1 - BF_i)
﻿
Where:
EFpre,i ➡️ The preliminary emission factor of fuel i (i.e. emission factor assuming the total fuel is fossil)
BFi ➡️ The biomass fraction (dimensionless) of fuel i
For fossil fuels and where the biomass fraction is not known, BFishall be set to the conservative value zero.
OFiis calculated as:
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\text{Equation 7:} \quad OF = 1 - \frac{C_{\text{Cash}}}{C_{\text{total}}}
\text{Equation 7:} \quad OF = 1 - \frac{C_{\text{Cash}}}{C_{\text{total}}}
﻿
Where: 
Cash ➡️ The carbon contained in ash and flue gas cleaning dust
Ctotal ➡️ The total carbon contained in the fuel combusted
The conservative assumption that OF = 1 may always be used in order to reduce monitoring efforts
Process Emissions
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\text{Equation 11:} \quad Em_j = AD_j \cdot EF_j \cdot CF_j

\text{Equation 11:} \quad Em_j = AD_j \cdot EF_j \cdot CF_j
﻿
Where:
ADj ➡️ The activity data [t of material] of material j
EFj ➡️ The emission factor [t CO2/t] of material j
CFj ➡️ The conversion factor (dimension-less) of material j
The conservative assumption that CFj= 1 may always be used in order to reduce monitoring efforts.
Mass Balance Method
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\text{Equation 12:} \quad Em_k = f \cdot AD_k \cdot CC_k
\text{Equation 12:} \quad Em_k = f \cdot AD_k \cdot CC_k
﻿
Where:
f  ➡️ The ratio of the molar masses of CO2 and C ➡️ f = 3,664 tCO2/tC
ADk ➡️ The activity data [t] of material k ➡️ for outputs, ADk is negative
CCk ➡️ The carbon content of material k (dimensionless and positive)
CCk can be calculated as:
If the carbon content of a fuel k is calculated from an emission factor expressed in tCO2/TJ, the following equation shall be used:
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\text{Equation 13:} \quad CC_k = EF_k \cdot \frac{NCV_k}{f}

\text{Equation 13:} \quad CC_k = EF_k \cdot \frac{NCV_k}{f}
﻿
Where: 
EFk ➡️ The emission factor [tCO2/TJ] of fuel k
NCVk ➡️ The net calorific value [TJ/t or TJ/m3] of fuel k
f  ➡️ The ratio of the molar masses of CO2 and C ➡️ f = 3,664 tCO2/t C
If the carbon content of a material or fuel k is calculated from an emission factor expressed in tCO2/t, the following equation shall be used:
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\text{Equation 14:} \quad CC_k = \frac{EF_k}{f}

\text{Equation 14:} \quad CC_k = \frac{EF_k}{f}
﻿
Where: 
EFk ➡️ The emission factor [t CO2/t] of material or fuel k
f  ➡️ The ratio of the molar masses of CO2 and C ➡️ f = 3,664 tCO2/t C
For mixed fuels, meaning fuels which contain both fossil and biomass components or mixed materials, the biomass fraction may be taken into account, provided that the "zero-rated" criteria are met (view them here﻿), as follows:
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\text{Equation 15:} \quad CC_k = CC_{\text{pre},k} \cdot (1 - BF_k)
\text{Equation 15:} \quad CC_k = CC_{\text{pre},k} \cdot (1 - BF_k)
﻿
Where:
CCpre,k ➡️ The preliminary carbon content of fuel k (i.e. emission factor assuming the total fuel is fossil)
BFk ➡️ The biomass fraction of fuel k (dimensionless).
For fossil fuels or materials and where the biomass fraction is not known, BF shall be set to the conservative value zero. 
🔌 Electricity
External 
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\text{Equation 44:} \quad Em_{el} = E_{el} \cdot EF_{el}
\text{Equation 44:} \quad Em_{el} = E_{el} \cdot EF_{el}
﻿
Where:
Emel ➡️ The emissions related to electricity produced or consumed, expressed in tCO2
Eel ➡️ The electricity produced or consumed expressed in MWh or TJ
EFel ➡️ The emission factor for electricity applied, expressed in tCO2/MWh or tCO2/TJ
Self-generated
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\text{Equation 47:} \quad EF_{El} = \frac{\sum AD_i \cdot NCV_i \cdot EF_i + Em_{FGC}}{El_{prod}}

\text{Equation 47:} \quad EF_{El} = \frac{\sum AD_i \cdot NCV_i \cdot EF_i + Em_{FGC}}{El_{prod}}
﻿
Where:
EFEl ➡️ The emission factor of electricity
ADi ➡️ The annual activity data (i.e. quantities consumed) of the fuels i used for the electricity production expressed in tonnes or Nm3
NCVi ➡️ The net calorific values of the fuels i expressed in TJ/t or TJ/Nm3
EFi ➡️ The emission factors of the fuels i expressed in tCO2/TJ
EmFGC ➡️ The process emissions from flue gas cleaning expressed in tCO2
Elprod ➡️ The net amount of electricity produced expressed in MWh. It may include quantities of electricity produced from sources other than combustion of fuels.
🌡️ Heat
Net Amounts of Measurable Heat
One of the following methods shall be applied if a production process consumes measurable heat generated within the installation. These methods are designed to:
Determine the net quantity of measurable heat produced
Calculate the emissions associated with the consumption of that heat
Method 1 is regarded as the most accurate, followed by Methods 2 and 3 in terms of quality.
Method 1: Using Measurements
Our platform does not support this method yet. Under this method, all relevant parameters shall be measured, in particular temperature, pressure, state of the transmitted as well as the returned heat medium.
The mass flow rate of the medium shall be calculated as:
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\text{Equation 30:} \quad \dot{m} = \frac{\dot{V}}{V}

\text{Equation 30:} \quad \dot{m} = \frac{\dot{V}}{V}
﻿
Where:
ṁ ➡️ The mass flow rate in kg/s
v̇ ➡️ The volumetric flow rate in m3/s
v ➡️ The specific volume in m3/kg
As the mass flow rate is considered the same for transmitted and returned medium, the heat flow rate shall be calculated using the difference in enthalpy between the transmitted flow and the return, as follows: 
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\text{Equation 31:} \quad \dot{Q} = (h_{\text{flow}} - h_{\text{return}}) \cdot \dot{m}
\text{Equation 31:} \quad \dot{Q} = (h_{\text{flow}} - h_{\text{return}}) \cdot \dot{m}
﻿
Where:
Q̇ ➡️ The heat flow rate in kJ/s
hflow  ➡️ The enthalpy of the transmitted flow in kJ/kg
hreturn  ➡️ The enthalpy of the return flow in kJ/kg
ṁ ➡️ The mass flow rate in kg/s
In the case of steam or hot water used as heat transfer medium, where the condensate is not returned, or where it is not feasible to estimate the enthalpy of the returned condensate, hreturn shall be determined based on a temperature of 90°C.
Method 2: Calculation of a proxy based on measured efficiency
Our platform currently employs this method.
The amounts of net measurable heat shall be determined based on the fuel input and the measured efficiency related to the heat production, as follows: 
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\text{Equation 32:} \quad Q = \eta_H \cdot E_{In}

\text{Equation 32:} \quad Q = \eta_H \cdot E_{In}
﻿
Where:
Q ➡️ The amount of heat expressed in TJ
ηH  ➡️ The measured efficiency of heat production
EIn ➡️ The energy input from fuels
EIn is calculated as:
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\text{Equation 33:} \quad E_{In} = \sum_{i} AD_i \cdot NCV_i

\text{Equation 33:} \quad E_{In} = \sum_{i} AD_i \cdot NCV_i
﻿
Where:
ADi ➡️ The annual activity data (i.e., quantities consumed) of the fuels i
NCVi ➡️ The net calorific values of the fuels i
ηH is measured either:
Over a reasonably long period, which sufficiently takes into account different load states of the installation
Taken from the boiler's manufacturer's documentation. In this case, the specific part load curve must be taken into account by using an annual load factor, as follows:
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\text{Equation 34:} \quad L_F = \frac{E_{In}}{E_{Max}}
\text{Equation 34:} \quad L_F = \frac{E_{In}}{E_{Max}}
﻿
Where:
LF ➡️ The load factor
EIn ➡️ The energy input as determined using Equation 33 over the reporting period
EMax ➡️ The maximum fuel input if the heat producing unit had been running at 100% nominal load for the full calendar year
In the case of a steam raising boiler, the efficiency shall be based on a situation in which all condensate is returned. A temperature of 90 °C shall be assumed for the returned condensate.
Method 3: : Calculating a proxy based on the reference efficiency
Our platform uses the reference efficiency of 70%, unless a specific ηH value is provided by the user.
This method is identical to Method 2, but uses a reference efficiency of 70% (ηRef,H = 0,7) as a conservative assumption. Hence: 
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\text{Equation 32:} \quad Q = \eta_H \cdot E_{In}

\text{Equation 32:} \quad Q = \eta_H \cdot E_{In}
﻿
Where:
Q ➡️ The amount of heat expressed in TJ
ηH  ➡️ The measured efficiency of heat production ➡️ ηRef,H = 0,7
EIn ➡️ The energy input from fuels
Fuel Mix Emission Factor of Measurable Heat
For measurable heat produced from the combustion of fuels within the installation except heat produced by cogeneration, the emission factor of the relevant fuel mix shall be determined and the emissions attributable to the production process shall be calculated as:
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\text{Equation 35:} \quad Em_{Heat} = EF_{mix} \cdot \frac{Q_{consumed}}{\eta}
\text{Equation 35:} \quad Em_{Heat} = EF_{mix} \cdot \frac{Q_{consumed}}{\eta}
﻿
Where:
EmHeat ➡️ The heat-related emissions of the production process in tCO2
EFmix  ➡️ The emission factor of the respective fuel mix expressed in tCO2/TJ including emissions from flue gas cleaning, where applicable
Qconsumed ➡️ The amount of measurable heat consumed in the production process expressed in TJ
η ➡️ The efficiency of the heat production process
EFmix shall be calculated as:
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\text{Equation 36:} \quad EF_{mix} = \frac{\sum AD_i \cdot NCV_i \cdot EF_i + Em_{FGC}}{\sum AD_i \cdot NCV_i}

\text{Equation 36:} \quad EF_{mix} = \frac{\sum AD_i \cdot NCV_i \cdot EF_i + Em_{FGC}}{\sum AD_i \cdot NCV_i}
﻿
ADi ➡️ The annual activity data (i.e. quantities consumed) of the fuels i used for the measurable heat production expressed in tonnes or Nm3
NCVi ➡️ The net calorific values of the fuels i expressed in TJ/t or TJ/Nm3
EFi ➡️ the emission factors of the fuels i expressed in tCO2/TJ
EmFGC ➡️ The process emissions from flue gas cleaning expressed in tCO2
🌡️+🔌 Combined heat and power (CHP)
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\text{Equation 37:} \quad Em_{CHP} = \sum_{i} AD_i \cdot NCV_i \cdot EF_i + Em_{FGC}
\text{Equation 37:} \quad Em_{CHP} = \sum_{i} AD_i \cdot NCV_i \cdot EF_i + Em_{FGC}
﻿
Where:
EmCHP ➡️ The emissions of the cogeneration unit during the reporting period expressed in tCO2
ADi ➡️ The annual activity data (i.e. quantities consumed) of the fuels i used for the CHP unit expressed in tonnes or Nm3
NCVi ➡️ The net calorific values of the fuels i expressed in TJ/t or TJ/Nm3
EFi ➡️ The emission factors of the fuels i expressed in tCO2/TJ
EmFGC ➡️ The process emissions from flue gas cleaning expressed in tCO2
The energy input to the CHP unit shall be calculated in accordance with Equation 33.
The respective average efficiencies over the reporting period of heat production and electricity (or mechanical energy, if applicable) production shall be calculated as follows:
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\text{Equation 38:} \quad \eta_{heat} = \frac{Q_{net}}{E_{In}}

\text{Equation 38:} \quad \eta_{heat} = \frac{Q_{net}}{E_{In}}
﻿
Where:
ηheat ➡️ The average efficiency of heat production during the reporting period (dimensionless)
Qnet ➡️ The net amount of heat produced during the reporting period by the cogeneration unit expressed in TJ
EIn ➡️ The energy input as determined using Equation 33 expressed in TJ
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\text{Equation 39:} \quad \eta_{el} = \frac{E_{El}}{E_{In}}

\text{Equation 39:} \quad \eta_{el} = \frac{E_{El}}{E_{In}}
﻿
Where:
ηel ➡️ The average efficiency of electricity production during the reporting period (dimensionless)
Eel ➡️ The net electricity production of the cogeneration unit during the reporting period, expressed in TJ
EIn ➡️ The energy input as determined using Equation 33 expressed in TJ
Where the determination of the efficiencies ηheat and ηel is technically not feasible or would incur unreasonable costs, values based on technical documentation (design values) of the installation shall be used. 
If no such values are available, the following conservative standard values shall be used (used in our platform): 
ηheat = 0,55 
ηel = 0,25 
The attribution factors for heat and electricity from CHP shall be calculated as follows:
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\text{Equation 40:} \quad F_{CHP,heat} = \frac{\frac{\eta_{heat}}{\eta_{ref,heat}}}{\frac{\eta_{heat}}{\eta_{ref,heat}} + \frac{\eta_{el}}{\eta_{ref,el}}}

\text{Equation 40:} \quad F_{CHP,heat} = \frac{\frac{\eta_{heat}}{\eta_{ref,heat}}}{\frac{\eta_{heat}}{\eta_{ref,heat}} + \frac{\eta_{el}}{\eta_{ref,el}}}
﻿
Where:
FCHP,heat  ➡️ The attribution factor for heat (dimensionless)
ηheat ➡️ The average efficiency of heat production during the reporting period (dimensionless)
ηref, heat ➡️ The reference efficiency for heat production in a stand-alone boiler (dimensionless)
ηel ➡️ The average efficiency of electricity production during the reporting period (dimensionless)
ηref, el ➡️ The reference efficiency of electricity production without cogeneration (dimensionless)
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\text{Equation 41:} \quad F_{CHP,el} = \frac{\frac{\eta_{el}}{\eta_{ref,el}}}{\frac{\eta_{heat}}{\eta_{ref,heat}} + \frac{\eta_{el}}{\eta_{ref,el}}}
\text{Equation 41:} \quad F_{CHP,el} = \frac{\frac{\eta_{el}}{\eta_{ref,el}}}{\frac{\eta_{heat}}{\eta_{ref,heat}} + \frac{\eta_{el}}{\eta_{ref,el}}}
﻿
Where:
FCHP,el  ➡️ The attribution factor for electricity (or mechanical energy, if applicable) (dimensionless)
ηel ➡️ The average efficiency of electricity production during the reporting period (dimensionless)
ηref, el ➡️ The reference efficiency of electricity production without cogeneration (dimensionless)
ηheat ➡️ The average efficiency of heat production during the reporting period (dimensionless)
ηref, heat ➡️ The reference efficiency for heat production in a stand-alone boiler (dimensionless)
The specific emission factor of the CHP-related measurable heat to be used for the attribution of heat-related emissions to production processes shall be calculated as:
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\text{Equation 42:} \quad EF_{CHP,Heat} = \frac{Em_{CHP} \cdot F_{CHP,Heat}}{Q_{net}}
\text{Equation 42:} \quad EF_{CHP,Heat} = \frac{Em_{CHP} \cdot F_{CHP,Heat}}{Q_{net}}
﻿
Where:
EFCHP, Heat ➡️ The emission factor for the production of measurable heat in the cogeneration (CHP) unit expressed in tCO2/TJ
EmCHP ➡️ The emissions of the cogeneration unit during the reporting period expressed in tCO2
FCHP,heat ➡️ The attribution factor for heat (dimensionless)
Qnet ➡️ The net heat produced by the cogeneration unit expressed in TJ
The specific emission factor of the CHP-related electricity to be used for the attribution of electricity-related emissions to production processes shall be calculated as:
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\text{Equation 43:} \quad EF_{CHP,El} = \frac{Em_{CHP} \cdot F_{CHP,El}}{E_{El,prod}}

\text{Equation 43:} \quad EF_{CHP,El} = \frac{Em_{CHP} \cdot F_{CHP,El}}{E_{El,prod}}
﻿
Where:
EFCHP, El  ➡️ The emission factor for the production of electricity in the cogeneration (CHP) unit expressed in tCO2/TJ
EmCHP ➡️ The emissions of the cogeneration unit during the reporting period expressed in tCO2
FCHP,el  ➡️ The attribution factor for electricity (or mechanical energy, if applicable) (dimensionless)
EEl,prod  ➡️ The electricity produced by the CHP unit
PFC Emissions
The emissions of CF4 and C2F6 emitted through a duct or stack shall be calculated by using one of the following methods:
Calculation Method A – Slope Method
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\text{Equation 21:} \quad \text{CF}_4 \text{ Emissions } (t) = \text{AEM} \times \left( \frac{\text{SEF}_{\text{CF}_4}}{1000} \right) \times \text{Pr}_{\text{Al}}

\text{Equation 21:} \quad \text{CF}_4 \text{ Emissions } (t) = \text{AEM} \times \left( \frac{\text{SEF}_{\text{CF}_4}}{1000} \right) \times \text{Pr}_{\text{Al}}
﻿
Where:
AEM ➡️ The anode effect minutes/cell-day
SEFCF4 ➡️ The slope emission factor expressed in [(kg CF4/t Al produced)/(anode effect minutes/cell-day)]. Where different cell-types are used, different SEF may be applied as appropriate.
PrAl ➡️ The production of primary aluminium [t] during the reporting period
AEM is calculated as: 
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\text{Equation 23:} \quad \text{AEM} = \textit{frequency} \times \textit{average duration}
\text{Equation 23:} \quad \text{AEM} = \textit{frequency} \times \textit{average duration}
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\text{Equation 22:} \quad \text{C}_2\text{F}_6 \text{ Emissions } (t) = \text{CF}_4 \text{ Emissions} \times F_{\text{C}_2\text{F}_6}
\text{Equation 22:} \quad \text{C}_2\text{F}_6 \text{ Emissions } (t) = \text{CF}_4 \text{ Emissions} \times F_{\text{C}_2\text{F}_6}
﻿
Where:
FC2F6 ➡️ The weight fraction of C2F6 [tC2F6/tCF4]
Calculation Method B – Overvoltage Method
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\text{Equation 24:} \quad CF_4 \, emissions[t] = OVC \times \left(\frac{AEO}{CE}\right) \times Pr_{Al} \times 0.001
\text{Equation 24:} \quad CF_4 \, emissions[t] = OVC \times \left(\frac{AEO}{CE}\right) \times Pr_{Al} \times 0.001
﻿
Where:
OVC ➡️ The overvoltage coefficient (emission factor) expressed in kg CF4 per tonne of aluminium produced per mV overvoltage
AEO ➡️ The anode effect overvoltage per cell [mV] determined as the integral of (time × voltage above the target voltage) divided by the time (duration) of data collection
CE ➡️ The average current efficiency of aluminium production [%]
PRAI  ➡️ The annual production of primary aluminium [t]
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\text{Equation 25:} \quad C_2F_6 \, emissions[t] = CF_4 \, emissions \times F_{C_2F_6}
\text{Equation 25:} \quad C_2F_6 \, emissions[t] = CF_4 \, emissions \times F_{C_2F_6}
﻿
Where:
FC2F6 ➡️ The weight fraction of C2F6 [tC2F6/tCF4].
PFC emissions are calculated as:
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\text{Equation 26:} \quad 
PFC \, emissions[t \, CO_2e] = CF_4 \, emissions[t] \times GWP_{CF_4} \\
\quad + C_2F_6 \, emissions[t] \times GWP_{C_2F_6}

\text{Equation 26:} \quad 
PFC \, emissions[t \, CO_2e] = CF_4 \, emissions[t] \times GWP_{CF_4} \\
\quad + C_2F_6 \, emissions[t] \times GWP_{C_2F_6}
﻿
Where:
GWPCF4 ➡️ The global warming potential for CF4﻿ 
GWPC2F6 ➡️ The global warming potential for C2F6﻿ 
↪️ Attributed Emissions 
Direct Attributed Emissions
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\text{Equation 48:} \quad 
\textbf{AttrEm}_{Dir} = \textbf{DirEm}^{*} + Em_{H,imp} - \textbf{Em}_{H,exp} \\
+ WG_{corr,imp} - WG_{corr,exp} - \textbf{Em}_{el,prod}

\text{Equation 48:} \quad 
\textbf{AttrEm}_{Dir} = \textbf{DirEm}^{*} + Em_{H,imp} - \textbf{Em}_{H,exp} \\
+ WG_{corr,imp} - WG_{corr,exp} - \textbf{Em}_{el,prod}
﻿
Where:
AttrEmDir ➡️ The attributed direct emission of the production process over the whole reporting period, expressed in tCO2e
DirEm ➡️ The directly attributable emissions from the production process, determined for the reporting period
EmH,imp ➡️ The emissions equivalent to the quantity of measurable heat imported to the production process, determined for the reporting period
EmH,exp ➡️ The emissions equivalent to the quantity of measurable heat exported from the production process, determined for the reporting periop
WGcorr,imp ➡️ The attributed direct emissions of a production process consuming waste gases imported from other production processes, corrected for the reporting period
WGcorr,exp ➡️ The emissions equivalent to the quantity of waste gases exported from the production process, determined for the reporting period
Emel,pro ➡️ The emissions equivalent to the quantity of electricity produced within the boundaries of the production process, determined for the reporting period
Where AttrEmDir is calculated to have a negative value, it shall be set to zero
EmH,imp is calculated as:
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\text{Equation 52:} \quad Em_{H,imp} = Q_{imp} \cdot EF_{heat}
\text{Equation 52:} \quad Em_{H,imp} = Q_{imp} \cdot EF_{heat}
﻿
Where:
Qimp ➡️ The net heat imported to and consumed in the production process expressed in TJ
EFheat ➡️ The emission factor for the production of measurable heat expressed in tCO2/TJ
WGcorr,imp is calculated as:
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\text{Equation 53:} \quad WG_{corr,imp} = V_{WG} \cdot NCV_{WG} \cdot EF_{NG}
\text{Equation 53:} \quad WG_{corr,imp} = V_{WG} \cdot NCV_{WG} \cdot EF_{NG}
﻿
Where:
VWG ➡️ The volume of the waste gas imported
NCVWG ➡️ The net calorific value of the waste gas imported
EFNG ➡️ The standard emission factor of natural gas ➡️ 56,1 tCO2/TJ
WGcorr,exp is calculated as:
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\text{Equation 54:} \quad WG_{corr,exp} = V_{WG,exp} \cdot NCV_{WG} \cdot EF_{NG} \cdot Corr_{\eta}
\text{Equation 54:} \quad WG_{corr,exp} = V_{WG,exp} \cdot NCV_{WG} \cdot EF_{NG} \cdot Corr_{\eta}
﻿
Where:
VWG,exp ➡️ The volume of waste gas exported from the production process
NCVWG ➡️ The net calorific value of the waste gas
EFNG ➡️ The standard emission factor of natural gas ➡️ 56,1 tCO2/TJ
Corrη ➡️ The factor that accounts for the difference in efficiencies between the use of waste gas and the use of the reference fuel natural gas. The standard value is Corrη = 0,667
Indirect Attributed Emissions
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\text{Equation 49:} \quad AttrEm_{indir} = Em_{el,cons}
\text{Equation 49:} \quad AttrEm_{indir} = Em_{el,cons}
﻿
Where:
Emel,cons ➡️ The emissions equivalent to the quantity of electricity consumed within the boundaries of the production process, determined for the reporting period
➕ Embedded Emissions
If a production process consumed relevant precursors, the embedded emissions of these goods need to be added:
Direct Embedded Emissions
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EE_{proc,dir} = AttrEm_{proc,dir} + \sum_{i=1}^{n} M_i \cdot SEE_{i,dir}
EE_{proc,dir} = AttrEm_{proc,dir} + \sum_{i=1}^{n} M_i \cdot SEE_{i,dir}
﻿
Where:
EEproc,dir ➡️ The direct embedded emissions at the level of the production process over the reporting period
AttrEmproc,dir ➡️ The attributed direct emissions of the production process as determined in Equation 48
Mi ➡️ The mass of precursor i consumed in the production process during the reporting period
SEEi,dir ➡️ The specific direct embedded emissions of precursor i
Indirect Embedded Emissions
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EE_{proc,indir} = AttrEm_{proc,indir} + \sum_{i=1}^{n} M_i \cdot SEE_{i,indir}
EE_{proc,indir} = AttrEm_{proc,indir} + \sum_{i=1}^{n} M_i \cdot SEE_{i,indir}
﻿
Where:
EEproc,indir ➡️ The indirect embedded emissions at the level of the production process over the reporting period
AttrEmproc,indir ➡️ The attributed indirect emissions of the production process as determined in Equation 49
Mi ➡️ The mass of precursor i consumed in the production process during the reporting period
SEEi,indir ➡️ The specific indirect embedded emissions of precursor i
➗ Specific Embedded Emissions (SEE) 
Direct SEE
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SEE_{g,dir} = \frac{EE_{proc,dir}}{AL_g}
SEE_{g,dir} = \frac{EE_{proc,dir}}{AL_g}
﻿
Where:
SEEg,dir ➡️ The direct specific embedded emissions of the goods under the aggregated goods category g
EEproc,dir ➡️ The direct embedded emissions at the level of the production process over the reporting period
ALg ➡️ The activity level﻿ of the production process producing goods of the aggregated goods category g, i.e. the mass of all goods of that category produced during the reporting period
Indirect SEE
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SEE_{g,indir} = \frac{EE_{proc,indir}}{AL_g}

SEE_{g,indir} = \frac{EE_{proc,indir}}{AL_g}
﻿
Where:
SEEg,indir ➡️ The indirect specific embedded emissions of the goods under the aggregated goods category g
EEproc,indir ➡️ The indirect embedded emissions at the level of the production process over the reporting period
ALg ➡️ The activity level﻿ of the production process producing goods of the aggregated goods category g, i.e. the mass of all goods of that category produced during the reporting period
﻿
Updated 19 Feb 2025
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