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Reporting period of precursors
The default reporting period of a precursor shall be the year of production of the complex good. However, where operators provide the verifier with sufficient evidence to identify the actual time of production, the reporting period shall be the period during which the precursor was produced.
Precursors produced during different reporting periods or in different installations
1. Where an installation producing complex goods receives, from another installation, precursors under a given CN code produced during different reporting periods, the embedded emissions of the complex goods shall, for the part of the emissions embedded in the precursors under that CN code, be determined as the weighted average of emissions embedded in the precursors under that CN code produced during those different reporting periods. 2. Where an installation producing complex goods receives precursors under a given CN code from multiple installations, the embedded emissions of the complex goods shall, for the part of the emissions embedded in the precursors under that CN code, by default be determined as the weighted average of emissions embedded in the precursors under that CN code received from the different installations. 3. Where operators provide the verifier with sufficient evidence demonstrating that, out of the precursors under a given CN code received from multiple installations, the installation producing the complex goods used, for a given production process, only precursors from a single installation, or from a subset of installations, the embedded emissions of those precursors used in goods produced through that production process shall be determined, respectively, based on the embedded emissions of the precursors obtained from that single installation, or as the weighted average of emissions embedded in the precursors received from that subset of installations.
Combined use of actual and default values
The specific embedded emissions for complex goods may be calculated by determining actual emissions for the production processes within the installation producing the complex goods, and default values for one or more precursors of the complex goods.
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