# Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance), Division 5.3: Tiers for conversion / oxidation factors

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

If the process material contains combustible carbon, the operator shall apply an oxidation factor. For this purpose the tiers defined in section 2.3 of this Annex shall be used.
In all other cases the operator shall apply a conversion factor. For this purpose the following tier definitions shall apply:
Tier 1: A conversion factor of 1 shall be used.
Tier 2: Carbon leaving the process shall be considered by means of a conversion factor with a value between 0 and 1. The operator may assume complete conversion for one or several inputs and attribute unconverted materials or other carbon to the remaining inputs. The additional determination of relevant chemical parameters of the products shall be carried out in accordance with Articles 32 to 35.

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Source: https://www.legislation.gov.uk/eur/2018/2066/annex/II/division/5/division/5.3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2018-2066/annex-II/division-5/division-5.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.