GUIDANCE ON CALCULATING GREENHOUSE GAS (GHG) EMISSIONS. March 2013. Guide to Greenhouse Gas (GHG) Emissions Calculation 0

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GUIDANCE ON CALCULATING GREENHOUSE GAS (GHG) EMISSIONS March 2013 Guide to Greenhouse Gas (GHG) Emissions Calculation 0

Contents 1 INTRODUCTION 4 1.1 Scope and update of the Guidance 4 1.2 Conceptual framework 6 1.3 GHG emission categories in organisations 7 1.4 Emissions covered by the Emissions Trading System (ETS) Directive and non-ets emissions 10 2 ENERGY 11 2.1 Electricity consumption 11 2.2 Fossil fuel consumption 13 2.3 Biomass 16 2.4 Renewable energy 17 2.4.1 Renewable energy for self-consumption 17 2.4.2 Renewable energy connected to the grid 18... 3 TRANSPORT 19... 3.1 Cars 19 3.1.1 Passenger transport 19 3.1.2 Goods transport 23 3.2 Lorries, pickups and minivans 24 3.2.1 Passenger transport 24 3.2.2 Goods transport 27 3.3 Mopeds and motorbikes 28 3.3.1 Passenger transport 28 3.3.2 Goods transport 30 1

3.4 Buses and coaches 31 3.5 Sea transport 34 3.6 Air transport 35 3.7 Rail transport 38 3.7.1 Passenger transport 38 3.7.2 Goods transport 39 3.8 Agriculture 40 4 FUGITIVE EMISSIONS 41 4.1 Fluorinated gases 41 5 WASTE 43 5.1 Emissions from municipal waste management 43 ANNEXES 1. Estimate of emissions associated with events 48 2. Calculation of emissions in public authorities 50 3. Emission factors 56 4. List of carbon-neutral biomass 64 5. Average motor fuel prices 66 6. Rail distances 67 7. Electricity mix calculation method 80 2

1 Introduction 1.1 Scope and update of the Guidance The Guidance on Calculating Greenhouse Gas (GHG) Emissions (hereinafter, the Guidance) is designed to help estimate GHG emissions. This Guidance is intended as a tool to help organisations and the general public estimate the emissions associated with their activities, or the reduction to be expected once mitigation measures have been implemented. This Guidance also presents the framework of organisations' inventories or carbon footprints, and, based on internationally recognised protocols, explains the different types of emissions categories to be encountered. Likewise, it introduces the carbon footprint of events. The term greenhouse gases (GHG) refers to CO 2 equivalent (CO 2 -eq), which includes the six greenhouse gases included in the Kyoto Protocol: carbon dioxide (CO 2 ), methane (CH 4 ), nitrous oxide (N 2 O), hydrofluorocarbons (HFC), perfluorocarbons (PFC), and sulphur hexafluoride (SF 6 ). The Guidance in and of itself does not allow the possible total GHG emissions of an organisation or activity to be calculated. What the Guidance does enable you to calculate are emissions associated with energy consumption, in both stationary facilities and transport, fugitive fluorinated gas emissions, and emissions from municipal waste management. 3

As a complement to this Guidance, a greenhouse gas emissions calculator has been drawn up as an aid to organisations and the general public (available via the calculator link). With this calculator, and following the recommendations in the Guidance, we can calculate CO 2 emissions directly. Finally, the Guidance can also serve as a useful tool for organisations who are preparing a GHG emissions inventory under the Programme of Voluntary Agreements for Greenhouse Gas Emissions Reduction initiated by the Government of Catalonia. This Guidance will be reviewed by the Catalan Office for Climate Change (OCCC) at least once a year. As part of the review, emission factors will be updated with the latest available data, and, wherever possible, the scope of the categories included in the calculation of GHG emissions will be extended. New features of the Guidance 2013 Some of the new features of this new edition of the Guidance are: Update of the emission factors of fossil fuels according to the latest available data. Update of the electricity mix using the latest available data in accordance with the OCCC's electricity mix calculation method. Incorporation of the emission factor for agricultural gas oil (kg CO 2 /litre). Incorporation of the emission factor of LPG (kg CO 2 /litre and g CO 2 /km). Update of average motor fuel prices. Update of the emission factors of motorised transport (g CO 2 /km) as per the update (May 2012) of the Corinair 2009 method and according to speed per type of vehicle of the Ministry of Territory and Sustainability. 1 Update of rail transport modes and their emission factors according to the latest available data. Incorporation of the emission factor for gas oil for sea transport (kg CO 2 /l gas oil). 1 Data from SIMCAT (Information and Modelling System for Territorial Policy Assessment in Catalonia). 4

Incorporation of the calculation method for emissions from municipal waste management. 1.2 Conceptual framework In general, when dealing with the concept of an organisation s carbon footprint, we are describing the total impact of an organisation on the climate due to GHG emissions into the atmosphere. The term organisation includes companies, institutions, government agencies, non-profit organisations and associations, amongst others. In order to quantify this footprint, it is imperative that an estimation protocol and GHG emissions accounting be applied. One of the methodologies used to quantify GHG emissions is ISO 14064 standard part 1 2, and ISO 14069, which serves as a guide to applying ISO 14064, part 1. This standard was developed in accordance with the Greenhouse Gas Protocol (GHG Protocol) 3. When it comes to understanding, quantifying and managing GHG emissions, this GHG Protocol, of the World Resources Institute and the World Business Council for Sustainable Development, is one of the most widely used at international level. These two documents are the major references on the subject. The carbon footprint of certain activities, such as an event, can also be determined as a way of estimating their impact in terms of greenhouse gas emissions. The term carbon footprint is also applied to products, in which case the estimation methodologies are based on life-cycle analysis. 2 Standard UNE-ISO 14064-1. Greenhouse gases. Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals. 3 See:www.ghgprotocol.org. 5

1.3 GHG emission categories in organisations GHG emissions associated with an organisation's activity can be classified according to whether they are direct or indirect. Direct emissions are emissions from sources owned or controlled by the organisation. Indirect emissions are emissions that are a consequence of the organisation s activity, but that arise from sources owned or controlled by another organisation. Specifically, these emissions can be defined under three scopes: Scope 1: Direct emissions It includes direct emissions from sources owned or controlled by the organisation. For example, this group includes emissions from combustion sources such as boilers and organisation-owned or organisation-leased vehicles. Scope 2: Indirect emissions from electricity, heat, steam or cold generation It includes emissions derived from the consumption of electricity, heating or cooling or steam generated off-site but purchased by the organisation. The facilities producing the emissions are different from the organisation estimating emissions. Scope 3: Other indirect emissions It includes all other indirect emissions. Scope 3 emissions are the result of the organisation s activities, but are from sources not owned or controlled by the organisation. Examples of Scope 3 activities are business trips, goods, material or passenger transport by another organisation, waste management by an organisation other than the generator and the production of purchased raw materials. Figure 1 shows a diagram with a breakdown of which emissions are included in the three scopes of GHG emissions, and which emissions can be calculated using this Guidance. 6

SCOPE 2: ENERGY INDIRECT Consumption of electricity, heat and cooling and steam purchased and generated off-site SCOPE 1: DIRECT Fuel combustion (e.g. heaters or turbines) Own-fleet transport (e.g. cars, lorries, plane or train) Process emissions (e.g. cement, aluminium, waste treatment) Fugitive emissions (e.g. air conditioning leaks, CH 4 leaks from pipes) SCOPE 3: OTHER INDIRECT Acquired materials and fuels (e.g. extraction, treatment and production) Transport-related activities (e.g. travelling to work, business trips, distribution) Waste treatment Leasing of assets, franchises and outsourced purchases Sale of goods and services (e.g. use of goods and services) GUIDANCE Electricity consumption Fuel consumption Fugitive emissions of fluorinated gases Transport Waste Figure 1. Classification of GHG emissions and emissions calculated using the Guidance Scope 1 emissions include emissions derived from fuel combustion, own-fleet transport and other emissions such as process emissions 4 (e.g. CO 2 emissions produced in decarbonation of calcium carbonate to produce clinker in a cement factory) and fugitive emissions 5 (e.g. fluorinated gas emissions from possible leaks from refrigeration equipment). Emissions from own-fleet transport are, as the name suggests, those generated by the fleet owned by the organisation calculating them. However, it is advisable to include emissions from third-party fleets when the organisation has the operational control, as it is therefore in a position to help reduce such emissions. Scope 2 emissions include emissions generated from the consumption of purchased electricity, heating and cooling and steam produced off-site. 4 Process emissions: GHG emissions different from combustion emissions, produced as a result of intentional and unintentional reactions between substances or their processing, including chemical and electrolytic reduction of metals, chemical decomposition and formation of substances for use as products or raw materials in processes. CO 2 emissions from biomassbased physical or chemical processes have been excluded (e.g.: grape fermentation, aerobic waste treatment, other). 5 Direct fugitive emissions: in accordance with ISO 14069, leaks from equipment and storage and transport systems, and leaks from reservoirs and injection wells. 7

Scope 3 emissions include other indirect emissions, such as those generated from the purchase of materials and fuel, waste treatment, outsourced purchases, the sale of goods and services and transport-related activities. Here the concept of transport covers emissions from work-related travel off the company premises, such as business travel, distribution operations and commuting 6. These are external trips because they are undertaken on a fleet not owned by the organisation. Emissions from transport on a non-owned fleet managed by the organisation should be excluded, as these are considered Scope 1 emissions. 6 Journeys from home to work and vice versa. 8

1.4 Emissions covered by the Emissions Trading System (ETS) Directive and non-ets emissions Directive 2009/29/EC amending Directive 2003/87/EC so as to improve and extend the greenhouse gas emission allowance trading scheme of the Community aims to reduce greenhouse gas emissions by at least 20% by the year 2020 compared to 1990 levels. This means that, in 2020, the emissions allowances assigned to facilities as part of the Community trading scheme must be below 21% in comparison to reported 2005 levels. In this respect, GHG emissions can be classed as emissions covered by the ETS Directive and emissions not covered by ETS Directive (known as non-ets emissions). When dealing with mitigation, any tonne reduced is necessary and useful, but the distinction between ETS emissions and non-ets emissions may be useful in subsequent analyses. 9

2 1. 1. Energy 2.1 Electricity consumption Emission factors To calculate the associated emissions, it is important to apply a CO 2 emission factor that can be attributed to electricity supply - also called the electricity mix (g CO 2 /kwh) - to represent emissions associated with electricity generation. In Catalonia, any electricity consumed and not generated here, comes from the Spanish electricity grid, and there is no way of determining at which power station it was produced. Therefore, the data used in calculating the electricity mix concern the Spanish national grid. Furthermore, and according to the GHG Protocol 7 and ISO 14069 8, indirect emissions from electricity generation include only those emissions generated by all power stations in the network. For this reason, the OCCC recommends using the mix that reflects the emissions of the Spanish electricity grid associated with gross electricity generation. Annex 7 explains the electricity mix calculation method in detail. The gross electricity generation mix recommended by the OCCC for 2012 is 300 g CO 2 /kwh. 7 GHG Protocol: Corporate Value Chain (Scope 3) Accounting and Reporting Standard. 8 Greenhouse gases - Quantification and reporting of GHG emissions for organizations - Guidance for the application of ISO 14064-1. 10

EXAMPLE OF ELECTRICITY CONSUMPTION An elderly care home with an annual electricity consumption of 38,000 kwh implements measures to save electricity, such as energy-efficient lighting and energy-saving air conditioning and appliances, which reduce electricity consumption by 8%. What is the resulting reduction in emissions? INITIAL Energy consumption = 38,000 kwh/year CO 2 emissions = (38,000 kwh/year x 300 g CO 2 /kwh) = 11,400,000 g CO 2 /year FINAL Energy consumption = 38,000 - (38,000 x 0.08) = 34,960 kwh/year CO 2 emissions = (34,960 kwh/year x 300 g CO 2 /kwh) = 10,488,000 g CO 2 /year Therefore the saving in emissions is: 11,400,000 g CO 2-10,488,000 g CO 2 = 912,000 g CO 2 /year (0.912 tco 2 /year) 11

2.2 Fossil fuel consumption Emission factors Units vary according to type of fuel: Natural gas (m) 3 Butane gas (kg or number of cylinders) Butane gas (kg or number of cylinders) Gas oil (litres) Fuel oil (kg) Generic LPG (kg) National and imported coal (kg) Petroleum coke (kg) Conversion factors to change mass or volume units into energy units, according to fuel type, representing the calorific value of fuels are as follows: FUEL CONVERSION FACTOR 9 Natural gas (m) 3 ) 10.70 kwh/nm 3 of natural gas 10 Butane gas (kg) 12.44 kwh/kg of butane gas Propane gas (kg) 12.83 kwh/kg of propane gas Gas oil (kg) 11.78 kwh/kg of gas oil Fuel oil (kg) 11.16 kwh/kg of fuel oil Generic LPG (kg) 12.64 kwh/kg of generic LPG National coal (kg) 6.42 kwh/kg of national coal Imported coal (kg) 7.09 kwh/kg of imported coal Petroleum coke (kg) 9.03 kwh/kg of petroleum coke 9 Source: Own material based on data from Annex 8 of the Greenhouse Gas Inventory Report 1990-2010 (2012) and from Annex I of Renewable Energies Plan 2011-2020. kwh according to LHC (lower heat capacity). 10 Cubic metres (m 3 ) of natural gas at normal conditions for pressure and temperature. 12

To calculate the associated emissions, apply the corresponding emission factor, according to the following: FUEL EMISSION FACTOR 11 Natural gas (m 3 ) Butane gas (kg) Butane gas (number of cylinders) 2.15 kg CO 2 /Nm 3 natural gas 2.96 kg CO 2 /kg butane gas 37.06 kg CO 2 /cylinder (considering a 12.5-kg cylinder) Propane gas (kg) Propane gas (number of cylinders) 2.94 kg CO 2 /kg propane gas 102.84 kg CO 2 /cylinder (considering a 35-kg cylinder) Gas oil (litres) 2.79 kg CO 2 /l gas oil 12 Fuel oil (kg) 3.05 kg CO 2 /kg fuel oil Generic LPG (kg) 2.96 kg CO 2 /kg generic LPG National coal (kg) 2.30 kg CO 2 /kg national coal Imported coal (kg) 2.58 kg CO 2 /kg imported coal Petroleum coke (kg) 3.19 kg CO 2 /kg petroleum coke NATURAL GAS EXAMPLE A household consuming 100 m 3 of natural gas per month replaces the boiler with a more efficient model, which leads to a 5% reduction in total natural gas consumption. The reduction in associated CO 2 emissions is calculated as follows: INITIAL FINAL Energy consumption = 100 m 3 of natural gas/month Energy consumption = 100 - (100 x 0.05) = 95 m 3 ofnatural gas/month CO 2 emissions = (100 m 3 x 2.15 CO 2 emissions = (95 m 3 x 2.15 kg/m 3 ) = kg/m 3 ) = 215.00 kg CO 2 /month 204.25 kg CO 2 /month Therefore the saving in emissions is: 215.00 kg of CO 2-204.25 kg of CO 2 = 10.75 kg of CO 2 /month; 10.75 kg of CO 2 /month x 12 = 129.00 kg CO 2 /year (0.129 t of CO 2 /year) 11 Source: Own material based on data from Annex 8 of the Greenhouse Gas Inventory Report 1990-2010 (2012). 12 Density of gas oil C at 15ºC: 900 kg/m 3 (Royal Decree 1088/2010). 13

GAS OIL EXAMPLE A household consuming 1,000 litres of heating oil per year changes fuel. It goes over to natural gas, consuming 931 m 3 natural gas/year. The reduction in associated CO 2 emissions is calculated as follows: INITIAL Energy consumption = 1,000 litres gas oil/year CO 2 emissions = (1,000 l/year x 2.79 kg/l) = 2,790.00 kg CO 2 /year FINAL Energy consumption = 931 m 3 of natural gas/year CO 2 emissions = (931 m 3 /year x 2.15 kg/nm 3 ) = 2,001.65 kg CO 2 /year Therefore the saving in emissions is: 2,790.00 kg CO 2-2,001.65 kg CO 2 = 788.35 kg CO 2 /year (0.788 t CO 2 /year) 14

2.3 Biomass 13 Emission factors 14 The use of pure biomass 15 as a fuel leads to what are considered neutral emissions, as the CO 2 emitted during combustion had been previously absorbed from the atmosphere. Therefore, the emission factor applied to pure biomass is zero (t CO 2 /TJ or t or Nm 3 ). In order to provide you with further information, Annex 2 contains a list of materials considered pure biomass with an emission factor of zero (t CO 2 /TJ, t CO 2 /t or t CO 2 /Nm 3 ) 16. BIOMASS EXAMPLE A plant in the ceramics sector with a natural gas consumption of 3.5 million m 3 installs a biomass boiler fuelled with rice and corn husks, which means it can supply 15% of its energy itself. The reduction in associated CO 2 emissions is calculated as follows: INITIAL FINAL Energy consumption = 3,500,000 m 3 of Energy consumption = 3,500,000 - natural gas/year (3,500,000 x 0.15) = 2,975,000 m 3 of natural gas/year CO 2 emissions = (3,500,000 m 3 /year x CO 2 emissions = (2,975,000 m 3 /year x 2.15 kg/nm 3 ) = 7,525,000 kg CO 2 /year 2.15 kg/nm 3 ) = 6,396,250 kg CO 2 /year Therefore the saving in emissions is: 7,525,000 kg CO 2 /year - 6,396,250 kg CO 2 /year = 1,128,750 kg CO 2 /year (1,128.75 t CO 2 /year) 13 Biomass means non-fossilised and biodegradable organic material originating from plants, animals and micro-organisms, including products, by-products, residues and waste from agriculture, forestry and related industries as well as the nonfossilised and biodegradable organic fractions of industrial and municipal wastes, including gases and liquids recovered from the decomposition of non-fossilised and biodegradable organic material. http://eurlex.europa.eu/lexuriserv/lexuriserv.do?uri=oj:l:2007:229:0001:0085:en:pdf 14 It must be remembered that, when referring to biofuels, this emissions calculation method does not include associated emissions that may arise from its life cycle. 15 Fuel or material shall qualify as pure biomass if the non-biomass content accounts for no more than 3% of the total quantity of the fuel or material concerned: http://eur-lex.europa.eu/lexuriserv/lexuriserv.do?uri=oj:l:2007:229:0001:0085:en:pdf 16 Point 9 of Annex 1 of Commission Decision 2004/156/EC: http://eur-lex.europa.eu/lexuriserv/lexuriserv.do?uri=oj:l:2004:059:0001:0074:en:pdf 15

2.4 Renewable energy 2.4.1 Renewable energy for self-consumption The use of renewable energy only for self-consumption results directly in a reduction of energy consumption (from the electricity grid and/or fossil fuels). EXAMPLE A swimming club with total heating requirements of 382,800 kwh a year (initially met by a natural gas boiler) installs a solar heating system to provide hot water and to heat the swimming pool, which generates 79,000 kwh/year. The reduction in associated CO 2 emissions is calculated as follows: INITIAL Energy consumption = 382,800 kwh/year x 1 Nm 3 /10.70 kwh = 35,775.70 m 3 of natural gas/year CO 2 emissions = (35,775.70 m 3 x 2.15 kg/nm 3 ) = 76,917.76 kg CO 2 /year FINAL Energy consumption = 382,800-79,000 = 303,800 kwh/year; 303,800 kwh/year x 1 Nm 3 /10.70 kwh = 28,392.52 m 3 of natural gas/year CO 2 emissions = (28,392.52 m 3 x 2.15 kg/nm 3 ) = 61,043.93 kg CO 2 /year Therefore the saving in emissions is: 76,917.76 kg CO 2 /year - 61,043.93 kg CO 2 /year = 15,873.83 kg CO 2 /year (15.87 t CO 2 /year). 16

2.4.2 Renewable energy connected to the grid Producing renewable energy (e.g. a solar or wind power installation) that is connected to the grid translates into a reduction of emissions for the total amount of electricity generated in Spain, that is, the electricity mix decreases proportionally. This means a reduction of emissions covered by the Emissions Trading System Directive, but in no case counts as a reduction of non-ets emissions. 17

3 Transport 3.1 Cars 3.1.1 Passenger transport CO 2 emissions from motor vehicles (cars) can be calculated differently depending on the data available. This proposal specifically includes the calculation method for three types of data 17 : A. litres of fuel (diesel or petrol) consumed; or, if this data is not available, option B; B. amount (in euros) associated with fuel consumption (diesel or petrol); or, if this data is not available, option C; C. km covered and make and model of car (diesel or petrol). It also includes emission factors which are useful when the data available concerns the distance covered but the make and model of the car are unknown. 17 The most appropriate method is that based on litres of fuel, followed by euros spent on fuel and, finally, calculation based on kilometres covered and exact make and model of vehicle. 18

A. Litres of fuel (diesel or petrol) consumed DATA AVAILABLE Fuel consumption (litres diesel or petrol) CALCULATION METHOD AND EMISSION FACTOR Calculation of CO 2 emissions based on the following emission factors 18 : Petrol 95 or 98: 2.38 kg CO 2 /litre Diesel: 2.61 kg CO 2 /litre Bioethanol: 2.38 kg CO 2 /litre - % bioethanol 19 If we use bioethanol 5, the fuel has 5% bioethanol (and 95% petrol 95) and the associated emissions are 2.38 (0.05 x 2.38) = 2.26 kg CO 2 /litre Biodiesel: 2.61 kg CO 2 /litre - % biodiesel 20 If we use biodiesel-30, that means it's 30% biodiesel (and 70% diesel) and the associated emissions are = 2.61 (0.3 x 2.61) = 1.83 kg CO 2 /litre Liquefied petroleum gas (LPG): 1.63 kg CO 2 /litre 21 It is important to keep in mind that, in the case of electric vehicles, CO 2 emissions cannot be assumed to be zero. Electric vehicles generate CO 2 emissions through the electricity they consume to charge their batteries. Therefore, to calculate the CO 2 emissions for an electric vehicle, we must multiply electricity consumption due to charging the battery (kwh) by the electricity mix, available in section 2.1 of this Guidance. 18 Source: Own material based on data in the Greenhouse Gas Inventory Report 1990-2010 (2012); density of gas oil at 15ºC = 833 kg/m 3, density of petrol at 15ºC = 748 kg/m 3, density of LPG at 15ºC = 539 kg/m 3 (Own material based on Royal Decree 1088/2010 and Royal Decree 61/2006). 19 The percentage of bioethanol in fuel may be 5%, 10% or 85%. If this data is unavailable, 5% is considered by default, since 5% bioethanol is valid for all petrol vehicles, with no need for changes to the engine. 20 The percentage of biodiesel in fuel may be 10%, 30%, 50%, 70% or 100%. If this data is unavailable, 30% is considered by default, as this mixture is frequently used. 21 A 50% propane/50% butane mix is considered. 19

B. Amount (in euros) associated with fuel consumption DATA AVAILABLE Cost of fuel consumption (diesel or petrol) (euros) CALCULATION METHOD AND EMISSION FACTOR 1.Calculation of litres consumed: For Catalonia, the following data may be used as a guide 22 : 2012: Petrol 95: 143.2 euro cents/l Petrol 98: 155.2 euro cents/l Diesel: 137.3 euro cents/l Biodiesel: 136.5 euro cents/l 23 2.Calculation of CO 2 emissions based on the following emission factors: Petrol: 2.38 kg CO 2 /litre Diesel: 2.61 kg CO 2 /litre Bioethanol: 2.38 kg CO 2 /litre - % bioethanol 24 If we use bioethanol 5, the fuel has 5% bioethanol (and 95% petrol 95) and the associated emissions are 2.38 (0.05 x 2.38) = 2.26 kg CO 2 /litre Biodiesel: 2.61 kg CO 2 /litre - % biodiesel 25 If we use biodiesel-30, that means it's 30% biodiesel (and 70% diesel) and the associated emissions are = 2.61 (0.3 x 2.61) = 1.83 kg CO 2 /litre 22 Own material based on http://www.mityc.es/energia/petroleo/precios/informes/informesanuales/paginas/informesanuales.aspx and http://geoportal.mityc.es/hidrocarburos/eess/. The price of motor fuel varies according to autonomous community. If data is available for the autonomous community where the fuel was loaded (95 petrol or diesel), the data from Annex 5 must be applied. 23 Biodiesel contains various percentages of metal ester (10%, 20%, 30%, 100%...). 24 The percentage of bioethanol in fuel may be 5%, 10% or 85%. If this data is unavailable, 5% is considered by default, since 5% bioethanol is valid for all petrol vehicles, with no need for changes to the engine. 25 The percentage of biodiesel in fuel may be 10%, 30%, 50%, 70% or 100%. If this data is unavailable, 30% is considered by default, as this mixture is frequently used. 20

C. km covered and make and model of vehicle (diesel or petrol) DATA AVAILABLE km covered and make and exact model of vehicle CALCULATION METHOD AND EMISSION FACTOR Direct calculation of CO 2 (g CO 2 /km): IDAE guide conversion factors according to make and model of vehicle (latest edition of the Guide to Consumption and Emissions for New Vehicles ) http://www.idae.es/coches/ If none of the above data is available (fuel consumption, cost of fuel, distance covered plus make and model of vehicle), and only the distance covered (km) is known, the following emission factors may be used 26. FUEL Petrol CUBIC CAPACITY EMISSIONS ACCORDING TO SPEED (g CO 2 /km) URBAN (21 km/h) AVERAGE (70 km/h) Other roads HIGH (107 km/h) Motorways and dual carriageways <1.4 l 205.87 135.96 156.50 1.4-2.01 l 252.62 157.34 173.33 >2 l 344.32 192.88 220.33 Diesel <2 l 215.90 134.54 160.68 >2 l 265.94 169.62 202.22 Hybrid Any 105.43 101.86 129.44 LPG Any 175.95 136.10 175.07 Emissions according to distance covered vary depending on a number of factors, such as vehicle characteristics and speed limit. The table shows emission factors (g CO 2 /km) as an aggregate. The use of emission factors by vehicle type separated by driving type (g CO 2 /km), found in Annex 3, is recommended. 26 Source: Own material based on the Corinair Emission Inventory Guidebook 2009 (updated May 2012), chapter 1.A.3.b. Traffic speeds from SIMCAT 2010 (Information and Modelling System for Territorial Policy Assessment in Catalonia), Ministry of Territory and Sustainability. 21

3.1.2 Goods transport The same calculation method as for passenger transport emissions (section 3.1.1) is proposed for goods transport by car. To give the most realistic results possible, the percentage represented by the load transported in respect of the vehicle total load must be established. This can be done based on certain hypotheses according to the data available. The emissions associated with the transport of certain goods will be proportional to the percentage that those goods represent of the total load carried. 22

3.2 Lorries, pickups and minivans 3.2.1 Passenger transport As with cars, the calculation method varies according to the type of data available 27 : A. Litres of fuel (diesel or petrol) consumed DATA AVAILABLE Fuel consumption (litres diesel or petrol) CALCULATION METHOD AND EMISSION FACTOR Calculation of CO 2 emissions based on the following emission factors 28. Petrol 95 or 98: 2.38 kg CO 2 /litre Diesel: 2.61 kg CO 2 /litre Bioethanol: 2.38 kg CO 2 /litre - % bioethanol 29 If we use bioethanol 5, the fuel has 5% bioethanol (and 95% petrol 95) and the associated emissions are 2.38 (0.05 x 2.38) = 2.26 kg CO 2 /litre Biodiesel: 2.61 kg CO 2 /litre - % biodiesel 30 If we use biodiesel-30, that means it's 30% biodiesel (and 70% diesel) and the associated emissions are = 2.61 (0.3 x 2.61) = 1.83 kg CO 2 /litre Liquefied petroleum gas (LPG): 1.63 kg CO 2 /litre 31 It is important to keep in mind that, in the case of electric vehicles, CO 2 emissions cannot be calculated as zero. Electric vehicles generate CO 2 emissions through the electricity they consume to charge their batteries. Therefore, to calculate the CO 2 emissions for an electric vehicle, we must multiply electricity consumption due to charging the battery (kwh) by the electricity mix, available in section 2.1 of this Guidance. 27 The most appropriate method is that based on litres of fuel, followed by euros spent on fuel. 28 Source: Own material based on data in the Greenhouse Gas Inventory Report 1990-2010 (2012); density of gasoil at 15ºC= 833 kg/m 3, density of petrol at 15ºC = 748 kg/m 3 (Own material based on Royal Decree 1088/2010). 29 The percentage of bioethanol in fuel may be 5%, 10% or 85%. If this data is unavailable, 5% is considered by default, since 5% bioethanol is valid for all petrol vehicles, with no need for changes to the engine. 30 The percentage of biodiesel in fuel may be 10%, 30%, 50%, 70% or 100%. If this data is unavailable, 30% is considered by default, as this mixture is frequently used. 31 A 50% propane/50% butane mix is considered. 23

B. Amount (in euros) associated with fuel consumption (diesel or petrol) DATA AVAILABLE Cost of fuel consumption (diesel or petrol) (euros) CALCULATION METHOD AND EMISSION FACTOR 1.Calculation of litres consumed (euro cents/litre): For Catalonia, the following data may be used as a guide 32 : 2012: Petrol 95: 143.2 euro cents/l Petrol 98: 155.2 euro cents/l Diesel: 137.3 euro cents/l Biodiesel: 136.5 euro cents/l 33 2.Calculation of CO 2 emissions based on the following emission factors: Petrol: 2.38 kg CO 2 /litre Diesel: 2.61 kg CO 2 /litre Bioethanol: 2.38 kg CO 2 /litre - % bioethanol 34 If we use bioethanol 5, the fuel has 5% bioethanol (and 95% petrol 95) and the associated emissions are 2.38 (0.05 x 2.38) = 2.26 kg CO 2 /litre Biodiesel: 2.61 kg CO 2 /litre - % biodiesel 35 If we use biodiesel-30, that means it's 30% biodiesel (and 70% diesel) and the associated emissions are = 2.61 (0.3 x 2.61) = 1.83 kg CO 2 /litre 32 Own material based on http://www.mityc.es/energia/petroleo/precios/informes/informesanuales/paginas/informesanuales.aspx and http://geoportal.mityc.es/hidrocarburos/eess/. The price of motor fuel varies according to autonomous community. If data is available for the autonomous community where the fuel was loaded (95 petrol or diesel), the data from Annex 5 must be applied. 33 Biodiesel contains various percentages of metal ester (10%, 20%, 30%, 100%...). 34 The percentage of bioethanol in fuel may be 5%, 10% or 85%. If this data is unavailable, 5% is considered by default, since 5% bioethanol is valid for all petrol vehicles, with no need for changes to the engine. 35 The percentage of biodiesel in fuel may be 10%, 30%, 50%, 70% or 100%. If this data is unavailable, 30% is considered by default, as this mixture is frequently used. 24

If none of the above data is available (fuel consumption, cost of fuel, distance covered plus make and model of vehicle), and only the distance covered (km) is known, the following emission factors may be used 36. VEHICLE TYPE EMISSIONS ACCORDING TO SPEED (g CO 2 /km) URBAN (21 km/h) AVERAGE (63 km/h) Other roads HIGH (97 km/h) Motorways and dual carriageways Light Petrol Any 391.20 210.84 213.71 (minivan) Diesel Any 307.69 194.48 268.78 VEHICLE Heavy diesel (lorry) Rigid Articulated TYPE EMISSIONS ACCORDING TO SPEED (g CO 2 /km) URBAN (12 km/h) AVERAGE (54 km/h) Other roads HIGH (84 km/h) Motorways and dual carriageways <= 14 t 788.53 397.25 410.38 >14 t 1629.90 487.52 470.09 <= 34 t 1484.79 573.59 527.76 >34 t 2147.16 666.35 590.14 Emissions according to distance covered vary depending on a number of factors, such as vehicle characteristics and speed limit. The table shows emission factors (g CO 2 /km) as an aggregate. The use of emission factors by vehicle type separated by driving type (g CO 2 /km), found in Annex 3, is recommended. 36 Source: Own material based on the Corinair Emission Inventory Guidebook 2009 (updated May 2012), chapter 1.A.3.b. Traffic speeds from SIMCAT 2010 (Information and Modelling System for Territorial Policy Assessment in Catalonia), Ministry of Territory and Sustainability. 25

3.2.2 Goods transport The same calculation method as for passenger transport emissions (section 3.2.1) is proposed for goods transport by lorry, pickup and minivan. To give the most realistic results possible, the percentage represented by the load transported in respect of the vehicle total load must be established. This can be done based on certain hypotheses according to the data available. The emissions associated with the transport of certain goods will be proportional to the percentage that those goods represent of the total load carried. 26

3.3 Mopeds and motorbikes 3.3.1 Passenger transport As with cars, the calculation method varies according to the type of data available 37 : A. Litres of fuel (diesel or petrol) consumed SOURCE OF DATA CALCULATION METHOD AND EMISSION FACTOR Fuel consumption (litres petrol) Calculation of CO 2 emissions based on the following emission factor 38 : Petrol 95 or 98: 2.38 kg CO 2 /litre Liquefied petroleum gas (LPG): 1.63 kg CO 2 /litre 39 It is important to keep in mind that, in the case of electric vehicles, CO 2 emissions cannot be calculated as zero. Electric vehicles generate CO 2 emissions through the electricity they consume to charge their batteries. Therefore, to calculate the CO 2 emissions for an electric vehicle, we must multiply electricity consumption due to charging the battery (kwh) by the electricity mix, available in section 2.1 of this Guidance. 37 The most appropriate method is that based on litres of fuel, followed by euros spent on fuel. 38 Source: Own material based on data in the Greenhouse Gas Inventory Report 1990-2010 (2012); density of gas oil at 15ºC = 833 kg/m 3, density of petrol at 15ºC = 748 kg/m 3 (Own material based on Royal Decree 1088/2010). 39 A 50% propane/50% butane mix is considered. 27

B. Amount (in euros) associated with fuel consumption DATA AVAILABLE Cost of fuel consumption (petrol) (euros) CALCULATION METHOD AND EMISSION FACTOR 1. Calculation of litres consumed (euro cents/litre): For Catalonia, the following data may be used as a guide 40 : 2012: Petrol 95: 143.2 euro cents/l Petrol 98: 155.2 euro cents/l 2. Calculation of CO 2 emissions based on the following emission factor: Petrol: 2.38 kg CO 2 /litre 40 Own material based on http://www.mityc.es/energia/petroleo/precios/informes/informesanuales/paginas/informesanuales.aspx and http://geoportal.mityc.es/hidrocarburos/eess/. The price of motor fuel varies according to autonomous community. If data is available for the autonomous community where the fuel was loaded (95 petrol or diesel), the data from Annex 5 must be applied. 28

If none of the above data is available (fuel consumption, cost of fuel, distance covered plus make and model of vehicle), and only the distance covered (km) is known, the following emission factors may be used 41. VEHICLE Moped Motorbike CLASSIFICATION EMISSIONS ACCORDING TO SPEED (g CO 2 /km) URBAN (25 km/h) AVERAGE (70 km/h) Other roads HIGH (107 km/h) Motorways and dual carriageways Conventional 79.58 - - Average Euro class 39.87 - - 2 stroke < 250 cc 105.22 85.87 126.32 4 stroke < 250 cc 83.03 80.56 108.48 4 stroke 250-750 cc 134.71 105.73 138.00 4 stroke > 750 cc 169.37 123.60 149.01 Emissions according to distance covered vary depending on a number of factors, such as vehicle characteristics and speed limit. The table shows emission factors (g CO 2 /km) as an aggregate. The use of emission factors by vehicle type separated by driving type (g CO 2 /km), found in Annex 3, is recommended. 3.3.2 Goods transport The same calculation method as for passenger transport emissions (section 3.3.1) is proposed for goods transport by motorbike. To give the most realistic results possible, the percentage represented by the load transported in respect of the vehicle total load must be established. This can be done based on certain hypotheses according to the data available. The emissions associated with the transport of certain goods will be proportional to the percentage that those goods represent of the total load carried. 41 Source: Own material based on the Corinair Emission Inventory Guidebook 2009 (updated May 2012), chapter 1.A.3.b. Traffic speeds from SIMCAT 2010 (Information and Modelling System for Territorial Policy Assessment in Catalonia), Ministry of Territory and Sustainability. 29

3.4 Buses and coaches For petrol, diesel, biofuel or natural gas buses or coaches, the CO 2 emission factors by fuel are 42 : A. Litres of fuel (diesel or petrol) consumed DATA AVAILABLE Fuel consumption (litres diesel or petrol) CALCULATION METHOD AND EMISSION FACTOR Calculation of CO 2 emissions based on the following emission factors 43 : Petrol 95 or 98: 2.38 kg CO 2 /litre Diesel: 2.61 kg CO 2 /litre Bioethanol: 2.38 kg CO 2 /litre - % bioethanol 44 If we use bioethanol 5, the fuel has 5% bioethanol (and 95% petrol 95) and the associated emissions are 2.38 (0.05 x 2.38) = 2.26 kg CO 2 /litre Biodiesel: 2.61 kg CO 2 /litre - % biodiesel 45 If we use biodiesel-30, that means it's 30% biodiesel (and 70% diesel) and the associated emissions are = 2.61 (0.3 x 2.61) = 1.83 kg CO 2 /litre Natural gas: 2.74 kg CO 2 /kg gas natural 46 Liquefied petroleum gas (LPG): 1.63 kg CO 2 /litre 47 It is important to keep in mind that, in the case of electric vehicles, CO 2 emissions cannot be calculated as zero. Electric vehicles generate CO 2 emissions through the electricity they consume to charge their batteries. Therefore, to calculate the CO 2 emissions for an electric vehicle, we must multiply electricity consumption due to charging the battery (kwh) by the electricity mix, available in section 2.1 of this Guidance. 42 The most appropriate method is that based on litres of fuel, followed by euros spent on fuel. 43 Source: Own material based on data in the Greenhouse Gas Inventory Report 1990-2010 (2012); density of gas oil at 15ºC = 833 kg/m 3, density of petrol at 15ºC = 748 kg/m 3 (Own material based on Royal Decree 1088/2010). 44 The percentage of bioethanol in fuel may be 5%, 10% or 85%. If this data is unavailable, 5% is considered by default, since 5% bioethanol is valid for all petrol vehicles, with no need for changes to the engine. 45 The percentage of biodiesel in fuel may be 10%, 30%, 50%, 70% or 100%. If this data is unavailable, 30% is considered by default, as this mixture is frequently used. 46 Source: Greenhouse Gas Inventory Report 1990-2010 (2012). 47 A 50% propane/50% butane mix is considered. 30

B. Amount (in euros) associated with fuel consumption DATA AVAILABLE Cost of fuel consumption (diesel or petrol) (euros) CALCULATION METHOD AND EMISSION FACTOR 1. Calculation of litres consumed: For Catalonia, the following data may be used as a guide 48 : 2012: Petrol 95: 143.2 euro cents/l Petrol 98: 155.2 euro cents/l Diesel: 137.3 euro cents/l Biodiesel: 136.5 euro cents/l 49 2. Calculation of CO 2 emissions based on the following emission factors: Petrol: 2.38 kg CO 2 /litre Diesel: 2.61 kg CO 2 /litre Bioethanol: 2.38 kg CO 2 /litre - % bioethanol 50 If we use bioethanol 5, the fuel has 5% bioethanol (and 95% petrol 95) and the associated emissions are 2.38 (0.05 x 2.38) = 2.26 kg CO 2 /litre Biodiesel: 2.61 kg CO 2 /litre - % biodiesel 51 If we use biodiesel-30, that means it's 30% biodiesel (and 70% diesel) and the associated emissions are = 2.61 (0.3 x 2.61) = 1.83 kg CO 2 /litre 48 Own material based on http://www.mityc.es/energia/petroleo/precios/informes/informesanuales/paginas/informesanuales.aspx and http://geoportal.mityc.es/hidrocarburos/eess/. The price of motor fuel varies according to autonomous community. If data is available for the autonomous community where the fuel was loaded (95 petrol or diesel), the data from Annex 5 must be applied. 49 Biodiesel contains various percentages of metal ester (10%, 20%, 30%, 100%...). 50 The percentage of bioethanol in fuel may be 5%, 10% or 85%. If this data is unavailable, 5% is considered by default, since 5% bioethanol is valid for all petrol vehicles, with no need for changes to the engine. 51 The percentage of biodiesel in fuel may be 10%, 30%, 50%, 70% or 100%. If this data is unavailable, 30% is considered by default, as this mixture is frequently used. 31

If none of the above data is available (fuel consumption, cost of fuel, distance covered plus make and model of vehicle), and only the distance covered (km) is known, the following emission factors may be used 52. VEHICLE Diesel coach CLASSIFICATION EMISSIONS ACCORDING TO SPEED (g CO 2 /km) URBAN (12 km/h) AVERAGE (54 km/h) Other roads HIGH (84 km/h) Motorways and dual carriageways Standard <= 18 t 1873.20 721.12 596.21 3 axles > 18 t 2211.94 810.13 665.10 Emissions according to distance covered vary depending on a number of factors, such as vehicle characteristics and speed limit. The table shows emission factors (g CO 2 /km) as an aggregate. The use of emission factors by vehicle type separated by driving type (g CO 2 /km), found in Annex 3, is recommended. To calculate the emissions associated with urban natural gas buses, the following factor is applied: EMISSION FACTOR MODE (g CO 2 /passenger/km) 53 URBAN NATURAL GAS- 82.81 POWERED BUS The emission factor associated with urban buses is an average datum based on theoretical data on CO 2 emissions per kilometre and a hypothetical average occupancy of urban and intercity buses of 16 passengers/bus. The urban bus is a mode of public transport that offers citizens a range of advantages, such as linking areas with no alternative means of transport, as well as providing the benefits associated with less congestion and improved air quality thanks to a decrease in private transport. 52 Source: Own material based on the Corinair Emission Inventory Guidebook 2009 (updated May 2012), chapter 1.A.3.b. Traffic speeds from SIMCAT 2010 (Information and Modelling System for Territorial Policy Assessment in Catalonia), Ministry of Territory and Sustainability. 53 Source: Own material based on data from http://www.eea.europa.eu/publications/emep-eea-emission-inventory-guidebook- 2009/ (chapter 1.A.3.b) and data on theoretical average occupancy of urban and intercity buses. 32

3.5 Sea transport The CO 2 emission factors according to fuel used are: FUEL EMISSION FACTOR 54 Diesel/Gas oil Light fuel oil Heavy fuel oil Liquefied petroleum gas (LPG) Liquefied natural gas (LNG) 3.206 kg CO 2 /kg gas oil 2.725 kg CO 2 /l gas oil 55 3.151 kg CO 2 /kg light fuel oil 3.114 kg CO 2 /kg heavy fuel oil 3.015 kg CO 2 /kg LPG 2.750 kg CO 2 /kg LNG 54 Source: Own material based on Guidelines for Voluntary Use of the Ship Energy Efficiency Operational Indicator (EEOI). MEPC.1/Circ. 684. http://www.imo.org. 55 Density of shipping gas oil at 15ºC= 850 kg/m 3 (Own material based on Royal Decree 1088/2010). 33

3.6 Air transport To estimate the emissions associated with plane journeys, parameters are used for each type of plane, such as distance covered (kilometres), take-off height and cruising altitude, amongst others. Therefore, the associated emissions are not proportional to the kilometres covered. The International Civil Aviation Organization (ICAO) is a specialised agency of the United Nations that sets the necessary standards and regulations for the safety, efficiency and regularity of air transport and its environmental protection. The ICAO has developed a CO 2 emissions calculator for air travel based on a specific methodology. Verified by the ICAO, the methodology applies the best publicly available industry data and considers factors such as type of plane, route-specific data, passenger load factors and cargo carried. 56 The ICAO CO 2 emissions calculator is available at: ICAO Carbon Emissions Calculator. To use the calculator, follow this procedure: Enter airport of origin in the 'From' field. If the user enters the name of the city of origin, a drop-down list appears with the codes of the city's airports. Select the airport of origin from the list. Enter destination airport in the 'To' field. If the user enters the name of the city of destination, a drop-down list appears with the codes of the city's airports. Select the destination airport from the list. Once the airport of origin is selected, only an airport to which there is a direct flight can be entered as a destination. Therefore, on flights with one or more stopovers, each flight must be entered separately. The example below shows the steps to follow for a flight with one stopover. To calculate the emissions for a flight Barcelona (BCN) Denver (DEN) with a stopover in London (LHR) (round trip) for one economy-class passenger, follow the steps below: 56 For more information on the ICAO method, see: ICAO Carbon Emissions Calculator. Version 5. June 2012 MODIFIED LINK. The ICAO calculator does not consider the radiative forcing index or other multipliers because the scientific community has not reached a consensus on their use (Questions and answers on the ICAO Carbon Emissions Calculator). 34

1. Select ticket type (My ticket is): choose from Economy Class or Premium Class (Economy Premium, Business, or First). In the example, Economy Class. 2. Select the type of trip: One-Way or Round Trip. In the example, Round Trip. 3. Indicate how many passengers are taking the flight (Number of passengers). In the example, one. 4. Airport of origin ( From field): BARCELONA, ESP (BCN). 5. Destination airport ( To field): LONDON (GBR) (LHR). 6. Click on Add a flight. This enables us to enter a second flight following a stopover in London. 7. A new drop-down list is created automatically where the airport of origin is LONDON (GBR) (LHR), enter DENVER, USA (DEN) in the To field 8. Finally, calculate the CO 2 emissions by clicking on Calculate. The result obtained is 1,224.22 kg CO 2, and if we click on More Details we can see other data, such as: Distance covered on each flight: 1,146 km from Barcelona to London, and 7,491 km from London to Denver. Average fuel consumption (kg): 4,397 kg of fuel on the Barcelona London stretch and 59,670 kg of fuel on the London Denver stretch. 35

EXAMPLE A company with offices in Barcelona wishing to calculate the annual impact its business flights have on climate change makes the following calculations for its personnel. Origin Destination No. of passengers Annual emissions taking the flight (kg CO 2 ) Barcelona Madrid (BARCELONA, (MADRID, ESP (MAD)) ESP (BCN)) 5 637.13 Barcelona Brussels (BRUSSELS, (BARCELONA, BEL (BRU)) ESP (BCN)) 2 399.40 Denver, with stopover Barcelona (BARCELONA, in London DENVER, USA (DEN) 1 1,224.22 ESP (BCN)) (via LONDON, GBR (LHR)) Annual total 2,260.75 All flights in the example are economy class and round trip. The number of passengers is given as entry data and the annual emissions for each trip are given by the ICAO calculator. 36

3.7 Rail transport 3.7.1 Passenger transport To calculate the emissions associated with rail transport, the following factors are applied, according to mode of transport 57 : MODE EMISSION FACTOR (g CO 2 /passenger *km) RENFE HIGH-SPEED (AVE) 28.8 RENFE AVANT 31.5 RENFE LONG DISTANCE 30.6 RENFE MIIDDLE DISTANCE (REGIONAL) 30.0 RENFE LOCAL 42.0 FGC 32.7 TRAM 73.8 METRO 49.6 The emissions associated with rail transport are covered by the Emissions Trading System Directive when they involve electric trains. 57 Source: RENFE, FGC and tram: Own material based on Ministry of Territory and Sustainability data. Metro: Own material based on data for 2011 from Transports Metropolitans de Barcelona (including metro line 9). All emission factors include electricity consumption due to traction and at stations. The Spanish electricity mix for 2012 has been used (see section 2.1). 37

3.7.2 Goods transport To calculate the emissions associated with rail freight transport, the following factor is applied 58 : MODE EMISSION FACTOR (g CO 2 / t load x km) RENFE DIESEL 40.85 FGC DIESEL 42.48 RENFE ELECTRIC 21 The emissions associated with rail transport are covered by the Emissions Trading System Directive when they involve electric trains. 58 Own material based on Ministry of Territory and Sustainability data. For electric trains, the 2012 Spanish electricity mix has been used (see section 2.1). 38

3.8 Agriculture To calculate the emissions associated with an agricultural vehicle, the following factor is applied: FUEL EMISSION FACTOR 59 (kg CO 2 /litre) Agricultural gas oil 2.67 Liquefied petroleum gas (LPG) 60 1.63 It is important to keep in mind that, in the case of electric vehicles, CO 2 emissions cannot be calculated as zero. Electric vehicles generate CO 2 emissions through the electricity they consume to charge their batteries. Therefore, to calculate the CO 2 emissions for an electric vehicle, we must multiply electricity consumption due to charging the battery (kwh) by the electricity mix, available in section 2.1 of this Guidance.. 59 Source: Own material based on data from the Greenhouse Gas Inventories Report 1990-2010 (2012) and density of agricultural gas oil at 15ºC = 850 kg/m 3 (Own material based on Royal Decree 1088/2010). 60 A 50% propane/50% butane mix is considered. 39

4 Fugitive emissions 4.1 Fluorinated gases The greenhouse gases (GHG) in the Kyoto Protocol include, amongst others, three groups of fluorinated gases: hydrofluorocarbons (HFC), perfluorocarbons (PFC) and sulphur hexafluoride (SF 6 ). Fluorinated gases are used in various types of products and applications, specifically and depending on the type of gas: - HFCs are the most common group of fluorinated gases. They are used in various sectors and in a number of applications, such as refrigerants in refrigeration, air-conditioning and heat pump equipment, blowing agents for foams, fire extinguishers, aerosol propellants and solvents. - PFCs are generally used in the electronics sector and in the cosmetic and pharmaceutical industry, and to a lesser extent in refrigeration in place of CFC. In the past, PFCs were also used as fire extinguishers and can still be found in old fire protection systems. - SF 6 is used mainly as an insulating gas, in high-voltage switchgear and as a protective gas in magnesium and aluminium production. To calculate the fugitive emissions of fluorinated greenhouse gases, the emission factor given in the table in Annex 3 is applied to the quantity of fluorinated gas (unit mass). Fugitive emissions may be produced due to unwanted leaks of fluorinated gas. There are various types of controls to detect such leaks. These controls may be standard, routine checks on equipment containing 3 kilos or more of F-gas charge, post-repair checks following detection of a leak, or start-up checks in recently installed equipment. Likewise, equipment containing 300 kg or more of fluorinated gas must 40