# Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC (Text with EEA relevance), Division 1

Extent: E+W+S+N.I.

Greenhouse gas emissions from the production and use of transport fuels, biofuels and bioliquids shall be calculated as:
E = eec + el + ep + etd + eu – esca – eccs – eccr – eee ,
where
E total emissions from the use of the fuel;
eec emissions from the extraction or cultivation of raw materials;
el annualised emissions from carbon stock changes caused by land-use change;
ep emissions from processing;
etd emissions from transport and distribution;
eu emissions from the fuel in use;
esca emission saving from soil carbon accumulation via improved agricultural management;
eccs emission saving from carbon capture and geological storage;
eccr emission saving from carbon capture and replacement; and
eee emission saving from excess electricity from cogeneration.
Emissions from the manufacture of machinery and equipment shall not be taken into account.

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Source: https://www.legislation.gov.uk/eudr/2009/28/annex/V/division/C/division/1 (the official version)
Page: https://openlegislation.uk/eu-directive-2009-28/annex-V/division-C/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.