Definitions
Article 1
For the purposes of this Regulation, the definitions laid down in Article 1 of Commission Implementing Regulation (EU) 2025/2546 ( 5 ) and Article 1 of Commission Delegated Regulation (EU) 2025/2551 ( 6 ) apply. The following definitions also apply: (1) ‘functional unit’ means the reference unit used for the calculation of embedded emissions in goods; (2) ‘activity level’ means the quantity of goods to which the same functional unit applies that are produced within the system boundaries of a production process during a reporting period; (3) ‘system boundary’ means the group of chemical or physical processes included in the calculation of embedded emissions of goods under the same aggregated goods category; (4) ‘aggregated goods categories’ means aggregated goods categories pursuant to Table 1 of point 2 of Annex I; (5) ‘reporting period’ means the period corresponding to the calendar year during which the good was produced and used by the authorised CBAM declarant as reference for the determination of embedded emissions; (6) ‘production route’ means a specific technology used in a production process to produce goods; (7) ‘precursor’ means any input material into a production process included in the list of goods set out in Annex I to Regulation (EU) 2023/956; (8) ‘source stream’ means either of the following: (a) a specific fuel type, raw material or product giving rise to emissions of relevant greenhouse gases at one or more emission sources as a result of its consumption or production; (b) a specific fuel type, raw material or product containing carbon and included in the calculation of greenhouse gas emissions using a mass balance method; (9) ‘emission source’ means a separately identifiable part of an installation or a process within an installation, from which relevant greenhouse gases are emitted; (10) ‘calculation factors’ means net calorific value, emission factor, preliminary emission factor, oxidation factor, conversion factor, carbon content or biomass fraction; (11) ‘measurement system’ means a complete set of measuring instruments and other equipment used to determine variables for the monitoring and calculation of emissions; (12) ‘activity data’ means the amount of fuels or materials consumed or produced by a process relevant for the calculation-based methodology, expressed in terajoules, mass in tonnes or, for gases, volume in normal cubic metres, as appropriate.