# 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 7: Annualised emissions from carbon stock changes caused by land-use change, el, shall be calculated by dividing total emissions equally over 20 years. For the calculation of those emissions the following rule shall be applied:

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

el = (CSR – CSA) × 3,664 × 1/20 × 1/P – eB,
where
el annualised greenhouse gas emissions from carbon stock change due to land-use change (measured as mass of CO2-equivalent per unit biomass fuel energy). ‘Cropland’ and ‘perennial cropland’ shall be regarded as one land use;
CSR the carbon stock per unit area associated with the reference land use (measured as mass (tonnes) of carbon per unit area, including both soil and vegetation). The reference land use shall be the land use in January 2008 or 20 years before the raw material was obtained, whichever was the later;
CSA the carbon stock per unit area associated with the actual land use (measured as mass (tonnes) of carbon per unit area, including both soil and vegetation). In cases where the carbon stock accumulates over more than one year, the value attributed to CSA shall be the estimated stock per unit area after 20 years or when the crop reaches maturity, whichever the earlier;
P the productivity of the crop (measured as biomass fuel energy per unit area per year); and
eB bonus of 29 g CO2eq/MJ biomass fuel if biomass is obtained from restored degraded land under the conditions laid down in point 8.

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Source: https://www.legislation.gov.uk/eudr/2018/2001/annex/VI/division/B/division/7 (the official version)
Page: https://openlegislation.uk/eu-directive-2018-2001/annex-VI/division-B/division-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.