Article 25 Calculation of emissions under the mass balance methodology

Under the mass balance methodology, the operator shall calculate the CO₂ quantity corresponding to each source stream included in the mass balance by multiplying the activity data related to the amount of material entering or leaving the boundaries of the mass balance, with the material’s carbon content multiplied by X13,664 t CO ₂ /t C, applying section 3 of Annex II.

Notwithstanding Article 49, the emissions of the total process covered by the mass balance shall be the sum of the CO₂ quantities corresponding to all source streams covered by the mass balance. CO emitted to the atmosphere shall be calculated in the mass balance as emission of the molar equivalent amount of CO₂.