# Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (recast) (Text with EEA relevance), Division 2: Greenhouse gas emissions from biofuels and bioliquids shall be expressed as follows:

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

(a) greenhouse gas emissions from biofuels, E, shall be expressed in terms of grams of CO2 equivalent per MJ of fuel, g CO2eq/MJ.
(b) greenhouse gas emissions from bioliquids, EC, in terms of grams of CO2 equivalent per MJ of final energy commodity (heat or electricity), g CO2eq/MJ.
When heating and cooling are co-generated with electricity, emissions shall be allocated between heat and electricity (as under 1(b)), irrespective if the heat is used for actual heating purposes or for cooling.
Where the greenhouse gas emissions from the extraction or cultivation of raw materials eec are expressed in unit g CO2eq/dry-ton of feedstock, the conversion to grams of CO2 equivalent per MJ of fuel, g CO2eq/MJ, shall be calculated as follows:
e ec fuel a gCO 2 eq MJ fuel ec = e ec feedstock a gCO 2 eq t dry LHV a MJ feedstock t dry feedstock × Fuel feedstock factor a × Allocation factor fuel a
where
Allocation factor fuel a = Energy in fuel Energy fuel + Energy in co-products
Fuel feedstock factor a = Ratio of MJ feedstock required to make 1 MJ fuel
Emissions per dry-ton feedstock shall be calculated as follows:
e ec feedstock a gCO 2 eq t dry = e ec feedstock a gCO 2 eq t moist 1 − moisture content

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Source: https://www.legislation.gov.uk/eudr/2018/2001/annex/V/division/C/division/2 (the official version)
Page: https://openlegislation.uk/eu-directive-2018-2001/annex-V/division-C/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.