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Methodology for establishing the greenhouse gas intensity of the energy used on board by a ship For the purpose of calculating the GHG intensity of the energy used on board by a ship, the following formula, referred to as Equation (1) shall apply: ) Equation (1) WtT TtW fwind Reward factor for wind-assisted propulsion For the purposes of Equation (1), the different terms and notations used are presented in the following table:

Term Explanation i Index corresponding to the fuel types delivered to the ship in the reporting period j Index corresponding to the fuel consumer units on board the ship. For the purpose of this Regulation the fuel consumer units considered are the main engine(s), auxiliary engine(s), boilers, fuel cells and waste incinerators k Index corresponding to the OPS connection points n Total number of fuel types delivered to the ship in the reporting period c Total number of OPS connection points m Total number of fuel consumer units Mi,j Mass of fuel i consumed by fuel consumer unit j [gFuel] Ek Electricity delivered to the ship per OPS connection point k [MJ] CO2eqWtT,i WtT GHG emission factor of fuel i [gCO2eq/MJ] WtT GHG emission factor associated with the electricity delivered to the ship at berth per OPS connection point k [gCO2eq/MJ] LCVi Lower calorific value of fuel i [MJ/gFuel] RWDi Where the fuel is of non-biological origin, a reward factor of 2 from 1 January 2025 to 31 December 2033 can be applied. Otherwise RWDi = 1. Cslipj Non-combusted fuel coefficient as a percentage of the mass of the fuel i consumed by fuel consumer unit j [%]. Cslip includes fugitive and slipped emissions. TtW GHG emission factors by combusted fuel i in fuel consumer unit j [gGHG/gFuel] CO2eq,TtWi,j TtW CO2 equivalent emissions of combusted fuel i in fuel consumer unit j [gCO2eq/gFuel] Equation (2) TtW GHG emission factors by slipped fuel i towards fuel consumer unit j [gGHG/gFuel] CO2eq,TtWslipi,j TtW CO2 equivalent emissions of slipped fuel i towards fuel consumer unit j [gCO2eq/gFuel] Where: Csf CO2, and Csf N2O, = 0. CsfCH4j = 1. CO2, CH4, N2O Global Warming Potential over 100 years, which are defined in Directive (EU) 2018/2001, paragraph 4 of Part C of Annex V

For the purposes of this Regulation, the term Method for determining [Mi] The [Mi] mass of fuel shall be determined using the amount reported in accordance with the framework of the reporting under Regulation (EU) 2015/757 for voyages within the scope of this Regulation based on the monitoring methodology chosen by the company. Method for determining WtT GHG emission factors The WtT emissions are determined on the basis of the methodology contained in this Annex as provided in Equation (1). The WtT GHG emission factors (CO2eqWtT,i) default values are contained in Annex II. In the case of fossil fuels, only the default values contained in Annex II shall be used. Actual values may be used provided that they are certified under a scheme that is recognised by the Commission in accordance with Article 30(5) and (6) of Directive (EU) 2018/2001 for biofuels, biogas, RFNBO and recycled carbon fuels, or, where applicable, in accordance with the relevant provisions of Union legal acts for the internal markets in renewable and natural gases and in hydrogen, in application of Article 10(4) of this Regulation. Fuel Bunker Delivery Note (BDN)

1. BDNs including fuels other than fossil fuels used on board shall be complemented with the following information regarding those fuels:

— Lower calorific value [MJ/g],

— For biofuels, E values as established in accordance with the methodologies laid down in Directive (EU) 2018/2001, Part C of Annex V and Part B of Annex VI [gCO2eq/MJ] and related evidence of compliance with the rules set out in that Directive for those fuels, identifying the fuel production pathway,

— For fuels other than fossil fuels and biofuels, WtT GHG emission factor [gCO2eq/MJ] and related certificate identifying the fuel production pathway.

2. Where there is product blending, information required by this Regulation shall be given for each product. Electricity Delivery Note (EDN) For the purposes of this Regulation, relevant EDNs for electricity delivered to the ship shall contain at least the following information: 1. supplier: name, address, telephone number, email address, representative;

2. receiving ship: IMO number (MMSI), ship name, ship type, flag, ship representative; 3. port: name, location (LOCODE), terminal/berth; 4. OPS connection point: connection point details; 5. OPS time: date/time of commencement/finalisation; 6. energy supplied: power fraction allocated to supply point (if applicable) [kW], electricity consumption (kWh) for the billing period, peak power information (if available); 7. metering. Method for determining TtW GHG emission factors The TtW emissions are determined on the basis of the methodology contained in this Annex as provided in Equation (1) and Equation (2). The TtW GHG emission factors (CO2eq,TtW,j ) default values are contained in Annex II. In accordance with its monitoring plan referred to in Article 8 and upon assessment by the verifier, a company may use other methods, such as direct CO2eq measurement or laboratory testing, if they enhance the overall accuracy of the calculation, in application of Article 10(5). Method for determining TtW fugitive and slipped emissions

Fugitive and slipped emissions are emissions caused by the amount of fuel that does not reach the combustion chamber of the combustion unit or that is not consumed by the fuel consumer unit because they are uncombusted, vented, or leaked from the system. For the purposes of this Regulation, fugitive and slipped emissions are taken into account as a percentage of the mass of the fuel used by the fuel consumer unit. The default values are contained in Annex II. Methods for determining the reward factors linked to wind-assisted propulsion Where wind-assisted propulsion is installed on board, a reward factor can be applied, determined as follows: Reward factor for wind-assisted propulsion – WIND (fwind) 0,99 0,05 0,97 0,1 0,95 ≥ 0,15 Where:

— PWind is the available effective power of the wind-assisted propulsion systems and corresponds to feff * Peff as calculated in accordance with the 2021 guidance on treatment of innovative energy efficiency technologies for calculation and verification of the attained energy efficiency design index (EEDI) and energy efficiency existing ships index (EEXI) (MEPC.1/Circ.896);

— PProp is the propulsion power of the ship and corresponds to PME as defined in the 2018 guidelines on the method of calculation of the attained EEDI for new ships (IMO resolution MEPC.364(79)) and the 2021 guidelines on the method of calculation of the attained EEXI (IMO resolution MEPC.333(76)). Where shaft motor(s) are installed, PProp = PME + PPTI(i),shaft. The GHG intensity index of the ship is then calculated by multiplying the result of Equation (1) by the reward factor.