Division Method A (Input based):

Tier 1: A conservative value of 0,2 tonnes CaCO₃ (corresponding to 0,08794 tonnes of CO₂) per tonne of dry clay shall be applied for the calculation of the emission factor instead of results of analyses. All inorganic and organic carbon in the clay material shall be considered as included in this value. Additives shall be considered as not included in this value.

Tier 2: An emission factor for each source stream shall be derived and updated at least once per year using industry best practice reflecting site-specific conditions and the product mix of the installation.

Tier 3: The determination of the composition of the relevant raw materials shall be carried out in accordance with Articles 32 to 35. Stoichiometric ratios as listed in section 2 of Annex VI shall be used to convert composition data into emission factors, where relevant.