basf hno3 monrep#1 ver3 2010-02-21 - netinform … · are continuously measured by a infrared...

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Monitoring Report No. 1 Project Catalytic Reduction of N 2 O inside the Ammonia Burners of the BASF Nitric Acid Plant in Ludwigshafen Date/Version Monitoring Report 14 December 2010 / Version 03 Monitoring Period 30 May 2008 to 30 September 2009 Underlying PDD Version 1 from 6 June 2008, validated and approved Reference Number, Date of LoA E 1.5 – 18210 – 0064, 8 December 2008 Emission reductions [tCO 2 e] Sub- Period Start and End date BL EF = 2.5 BL EF = 4.5 1 30.05.08, 14:00 – 13.06.08, 16:00 0 2,017 2 13.06.08, 16:00 – 26.06.08, 22:00 0 2,902 3 26.06.08, 22:00 – 02.07.08, 24:00 0 5,685 4 03.07.08, 0:00 – 01.08.08, 15:00 0 23,684 5 01.08.08, 15:00 – 17.09.08, 24:00 6,960 52,209 6 18.09.08, 0:00 – 26.02.09, 19:00 38,797 133,427 7 26.02.09, 19:00 – 30.09.09, 24:00 81,567 218,459 Total 30.05.08 – 30.09.09 127,324 438,383 Total 2008 30.05.08 – 31.12.08 32,575 174,407 Total 2009 1.1.09 – 30.09.09 94,749 263,976 BASF SE E-CAA/SN - M211 67056 Ludwigshafen Germany

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Page 1: BASF HNO3 MonRep#1 ver3 2010-02-21 - netinform … · are continuously measured by a infrared photometer (ABB URAS26) on a dry basis in the respective operating ranges (see chapter

Monitoring Report

No. 1

Project Catalytic Reduction of N2O inside the Ammonia Burners of the BASF Nitric Acid Plant in Ludwigshafen

Date/Version Monitoring Report 14 December 2010 / Version 03

Monitoring Period 30 May 2008 to 30 September 2009

Underlying PDD Version 1 from 6 June 2008, validated and approved

Reference Number, Date of LoA E 1.5 – 18210 – 0064, 8 December 2008

Emission reductions [tCO2e] Sub-Period

Start and End date BL EF = 2.5 BL EF = 4.5

1 30.05.08, 14:00 – 13.06.08, 16:00 0 2,017

2 13.06.08, 16:00 – 26.06.08, 22:00 0 2,902

3 26.06.08, 22:00 – 02.07.08, 24:00 0 5,685

4 03.07.08, 0:00 – 01.08.08, 15:00 0 23,684

5 01.08.08, 15:00 – 17.09.08, 24:00 6,960 52,209

6 18.09.08, 0:00 – 26.02.09, 19:00 38,797 133,427

7 26.02.09, 19:00 – 30.09.09, 24:00 81,567 218,459

Total 30.05.08 – 30.09.09 127,324 438,383

Total 2008 30.05.08 – 31.12.08 32,575 174,407

Total 2009 1.1.09 – 30.09.09 94,749 263,976

BASF SE

E-CAA/SN - M211

67056 Ludwigshafen

Germany

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Monitoring Report #1 JI Project Nitric Acid, BASF Ludwigshafen

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Content

1 History of Revisions.......................................................................................................................... 3

2 Introduction....................................................................................................................................... 3

3 The seven sub-periods of Phase A .................................................................................................. 5

3.1 Sub-Period No. 1....................................................................................................................... 9

3.1.1 Project Emissions .............................................................................................................. 9

3.1.2 Baseline Emissions.......................................................................................................... 10

3.1.3 Emission Reductions ....................................................................................................... 10

Annex: Excel file with emission data .............................................................................................. 10

3.2 Sub-Period No. 2..................................................................................................................... 11

3.2.1 Project Emissions ............................................................................................................ 11

3.2.2 Baseline Emissions.......................................................................................................... 12

3.2.3 Emission Reductions ....................................................................................................... 12

Annex: Excel file with emission data .............................................................................................. 12

3.3 Sub-Period No. 3..................................................................................................................... 13

3.3.1 Project Emissions ............................................................................................................ 13

3.3.2 Baseline Emissions.......................................................................................................... 14

3.3.3 Emission Reductions ....................................................................................................... 14

Annex: Excel file with emission data .............................................................................................. 14

3.4 Sub-Period No. 4..................................................................................................................... 15

3.4.1 Project Emissions ............................................................................................................ 15

3.4.2 Baseline Emissions.......................................................................................................... 16

3.4.3 Emission Reductions ....................................................................................................... 16

Annex: Excel file with emission data .............................................................................................. 16

3.5 Sub-Period No. 5..................................................................................................................... 17

3.5.1 Project Emissions ............................................................................................................ 17

3.5.2 Baseline Emissions.......................................................................................................... 18

3.5.3 Emission Reductions ....................................................................................................... 18

Annex: Excel file with emission data .............................................................................................. 18

3.6 Sub-Period No. 6..................................................................................................................... 19

3.6.1 Project Emissions ............................................................................................................ 19

3.6.2 Baseline Emissions.......................................................................................................... 20

3.6.3 Emission Reductions ....................................................................................................... 20

Annex: Excel file with emission data .............................................................................................. 21

3.7 Sub-Period No. 7..................................................................................................................... 21

3.7.1 Project Emissions ............................................................................................................ 22

3.7.2 Baseline Emissions.......................................................................................................... 22

3.7.3 Emission Reductions ....................................................................................................... 23

Annex: Excel file with emission data .............................................................................................. 23

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1 History of Revisions

Version (Date) Reference to Chapter

Revision/Rationale

1 (18 Aug 10) Initial Version submitted for verification

2 (4 Oct 10) Revised Version considering revisions as requested by TÜV Süd during the first periodical verification

2 New calculation of emission reductions due to repeating of QAL2

3 (14 Dec 10) 3 Parameter NAP changed in NAPn according to the revised monitoring plan

2 Introduction

The document at hand describes the first monitoring period of the JI Project and documents the achieved GHG emission reductions. It is based on the project’s PDD (approved version 1 from 6 June 2008), a revised monitoring plan and the JI Manual. The JI project was officially approved by the German Designated Focal Point (DEHSt) in December 2008 (Date of LoA: 8 December 2008) and the Swedish Energy Agency in August 2010 (Date of LoA: 24 August 2010). The works started at the project site with the catalyst installation in the first reactor and were completed in the end of February 2009 when the last reactors of the lines S 7 to S 10 were completely installed. Besides the baskets the measurement system had to be installed, calibrated and tested. The emission computer from DURAG, which collects, handles and stores all relevant data for the JI project, was installed in May 2008. After different tests and approvals, the first day of official operation with the first decomposition and with this the first day of the JI project’s crediting period was the 30 May 2008.

The Monitoring Report (MR) at hand covers the period from 30 May 2008, 14:00 until 30 September 2009, 24:00.

“Phase A”: Stepwise implementation of the JI project

The first monitoring report for the JI project presents the emission reductions achieved in “Phase A” of the project activity. Phase A is described in section D.1. of the PDD as the phase of step-wise implementation of the JI project, i.e. the successive installation of baskets and N2O catalyst in the oxidation reactors/reactor groups over a period of some nine months. Thus, this phase is characterized by stepwise decreasing specific emissions.

Emission reductions are separately calculated for each period where the same number of reactors are equipped with the N2O decomposition technology. This shall avoid any distortion of substitute value setting, statistical analysis and mean value calculation, since every sub-period is characterized by a specific decomposition performance and thus by a specific distribution of N2O concentration values in the tail gas. The sub-periods are defined by the dates of successive installation and the corresponding start-up of the newly equipped N2O catalysts at each reactor/reactor group:

Sub-Period Start End Furnaces equipped with N2O

decomposition catalyst 1 30.05.2008 14:00 13.06.2008 16:00 S1

2 13.06.2008 16:00 26.06.2008 22:00 S1, S3

3 26.06.2008 22:00 02.07.2008 24:00 S1, S3, S6

4 03.07.2008 0:00 01.08.2008 15:00 S1, S3, S6, S2

5 01.08.2008 15:00 17.09.2008 24:00 S1, S3, S6, S2, S4

6 18.09.2008 0:00 26.02.2009 19:00 S1, S3, S6, S2, S4, S5

7 26.02.2009 19:00 30.09.2009 24:00 S1, S3, S6, S2, S4, S5, S7-S10

At the end of “Phase A”, all ten oxidation reactors which feed NOx gas into the ring line from which the gas stream is distributed to the absorption process trains, are equipped with the N2O decomposition catalyst and thus prepared for continuous operation (phase B and C). Under section 3 below, the seven sub-periods are separately described.

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Pending final decision with respect to baseline emission factor

Notwithstanding the derivation of baseline emission factor within the validated PDD (resulting in a factor of 4.5 kgN2O/tHNO3), the German authority’s approval limits the baseline emissions to a rate of 2.5 kgN2O/tHNO3, referring to German and European regulations. The applicability of such regulations to the nitric acid plant in Ludwigshafen and thus the legitimacy of such a limit within the JI approval is subject to a court trial and not yet judged at the time of writing the first monitoring report.

Therefore, the monitoring report at hand presents two alternatives for the amount of baseline emissions and in consequence the emission reductions. The verifying AIE shall confirm both results in the verification report, so that the ERU amount in dispute (i.e. the difference between the emission reductions which are calculated against the 4.5 and the 2.5 kgN2O/tHNO3 baseline emission factor) can be issued as soon as a court order in favour of the 4.5 case, as suggested in the PDD, is available. Independent from the court order, the undisputed part of the emission reductions (i.e. those that are calculated against the 2.5 kgN2O/tHNO3 baseline) shall be issued upon final verification of the monitoring report at hand.

For better readability, results that depend on the applied baseline emission factor are presented in tables with two columns: one for the baseline emission factor of 2.5 kgN2O/tHNO3 (“BL EF = 2.5”), one for the baseline emission factor of 4.5 kgN2O/tHNO3 (“BL EF = 4.5”).

Repeating calibration of the monitoring equipment (QAL2)

QAL2 was repeated for those measurements where the initial conformity test indicated that the 40% criterion was exceeded (see following table). The new QAL2 parameters were implemented in the DURAG evaluation program, and the data evaluation in the Excel calculation tool was repeated based on these new DURAG results. In addition, the conformity test was repeated and now the EN14181 criteria are met throughout the different sub-periods.

ID Parameter Metering device Date of repeated calibration

P.1 NCSG Q3215, Q3315, Q3415, Q3515, Q 4604 06/22/2010 - 06/25/2010

P.2 VSG F4615 06/22/2010 - 06/25/2010

P.6 TSG T3325, T4615 06/22/2010 - 06/25/2010

P.7 PSG P3325, P4615 06/22/2010 - 06/25/2010

Persons responsible for the realisation, monitoring and reporting of the BASF JI project

Entity Response Responsible persons

Project Management Dr. Andreas Wölfert

Process analytics Martina Nehring

Analytical services Rainer Barbig

Coordination quality management

Dr. Andrea Schmidt

BASF SE

Maintenance services Robert Lenz

Monitoring Report Felix Nickel, Christian Pacher FutureCamp Climate GmbH Monitoring Plan Felix Nickel, Christian Pacher

Project participants of the BASF JI project:

Party involved Legal Entity

Germany BASF SE

Sweden --

Germany and Sweden have ratified the Kyoto Protocol on 31 May 2002.

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3 The seven sub-periods of Phase A

The following chapters sum up the results from the monitoring during the seven sub-periods between 30 May 2008 and 30 September 2009.

The following general remarks are valid for all sub-periods:

Project Emissions

Data that are collected and recorded under a continuous monitoring are

• N2O concentration in the stack gas (NCSG, P.1)

• Volume flow rate of the stack gas (VSG, P.2)

• Operating Hours (OH, P.4)

• Temperature of stack gas (TSG, P.6)

• Pressure of stack gas (PSG, P.7)

• Periods when tail gas of adipic acid plant is led through DK 2 to DK 5 (TDKk-ADS , P.9)

• Date and time of installation of a new DeN2O catalyst (DCI, P.10)

• Periods when gas stream by-passes metering devices of P.1 and P.2 (T_Bypass_DeNOx, P.11)

The monitoring of these parameters is described in chapter 4.1 of the revised monitoring plan.

The effluent gas volume flow rate (VSG, P.2) is continuously measured by a differential pressure flow meter (Systec deltaflow DF 25) on a wet basis. N2O concentrations in gaseous effluent (NCSG, P.1) are continuously measured by a infrared photometer (ABB URAS26) on a dry basis in the respective operating ranges (see chapter 13 of the revised monitoring plan). The measured parameters are given in Excel sheet “Calc” of the project specific Calculation Tool summed by DURAG on an hourly basis.

The operating hours (OH, P.4) are determined according to the description in chapter/annex 3.1 of the JI manual. The values of OH are given in the Excel Tool for each absorption train on the tab "Calc" and are summarized here.

The temperature (TSG, P.6) and the pressure (PSG, P.7) of the stack gas are continuously measured by differential pressure flow meters (Systec deltaflow DF 25) on a wet basis. The measured values are given in Excel sheet “DURAG” of the project specific Calculation Tool.

Periods when tail gas of adipic acid plant is led through DK 2 to DK 5 (TDKk-ADS , P.9) are determined by valve positions and the related input signals H3206, P3002-2, P3002-3 and P3002-4. The determined values are given in Excel sheet “P9_ADS_tailgas” of the project specific Calculation Tool.

Date and time of the first start-up after installation of a new DeN2O catalyst (DCI, P.10) are documented by evidences given in the JI manual and are documented by the specific report chapters of the sub-periods.

Periods when gas stream of the LP train by-passes metering devices of P.1 and P.2 (T_Bypass_DeNOx, P.11) are continuously measured by the positions of the butterfly valves H4523, H4533 and H4543. The determined values are given in Excel sheet “DefValues_DeNOx_Start-up” of the project specific Calculation Tool. The determination of parameter P.11 is described in chapter 4 of the revised monitoring plan in detail.

Data that are calculated on the basis of the measured values, as listed in chapter 4.2 of the monitoring plan, are

• N2O emissions of nth monitoring period (PEn, P.3)

• Nitric Acid Production (NAPn, P.5)

• Emission factor of nth monitoring period (EFn, P.8)

The calculation procedure for the project emissions is described in chapter 4.3 of the revised monitoring plan. The calculation of the relevant NAP values (NAPn, P.5) is described in annex 4.1 of the project specific JI manual, the total amount of produced nitric acid is given in Excel sheet “Calc” of the project specific Calculation Tool.

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Baseline Emissions

Data that are collected and recorded under a continuous monitoring are

• Baseline Emission Factor (EFBL, B.1)

• Periods when tail gas of adipic acid plant is led through DK 2 to DK 5 (TDKk-ADS , B.3)

• Emission limit set by incoming policies or regulations (EFreg , B.4)

Data that are calculated on the basis of the measured values, as listed in chapter 4.2 of the monitoring plan, are

• Nitric Acid Production (NAPn,B.2)

The monitoring of these parameters is described in chapter 4.4 of the revised monitoring plan.

The baseline emission factor (EFBL, B.1) is derived by three different measurements according to annex 1 of the revised monitoring plan. The plant operated under normal conditions during the baseline measurement days. After subtraction of measurement uncertainties an average emission factor of 4.8 kgN2O/tHNO3 was derived. To ensure conservativeness the IPCC default emission factor for N2O from nitric acid plants which have not installed N2O destruction measures, 4.5 kgN2O/tHNO3, applies for the proposed JI project. The baseline emission factor reflects the conservative business as usual scenario until new regulatory limits apply.

The calculation of the relevant NAP values (NAPn, B.2) is described in annex 4.1 of the project specific JI manual, the total amount of produced nitric acid is given in Excel sheet “Calc” of the project specific Calculation Tool.

Periods when tail gas of adipic acid plant is led through DK 2 to DK 5 (TDKk-ADS , B.3) are considered according to monitoring parameter P.9.

New emission limits (EFreg, B.4) by incoming policies or regulations are continuously determined and will be updated when new regulations are applicable to the plant.

The calculation of the baseline emissions is described in chapter 4.6 of the Monitoring Plan.

Emission reductions and NAP values

The estimated greenhouse gas emission reductions were calculated in the PDD with about 241,800 tCO2e in 2008 (calculated from 1st of January 2008 on, with a cap of 780,000 t HNO3 production/year, Baseline emission factor 4.5 kg N2O/tHNO3). The realised emission reductions in 2008 (30 May 2008 until 31 December 2008) were 174,408 tCO2e (BL 4.5) or 32,576 (BL 2.5) according to a HNO3 production of about 275,925 t HNO3. (BL 4.5) or 280,280 tHNO3 (BL 2.5). Reason for a lower production amount of HNO3 is the economic crisis in 2008 and actual operation time in 2008 which counts for the JI-Project only 7 months compared to a full year in PDD. Hence, the production in 2008 was only about a third of the production cap of 780,000 t HNO3/year. Reason for a lower amount of emission reductions is the shorter operating time in 2008 (actually start of crediting period 30th of May 2008) associated with the lower production amount.

The values given in the following table for 2009 refer to the first 9 months of 2009 (1 January 2009 till 30 September 2009) which are part of the monitoring period 1. The estimated emission reductions according to PDD are 362,700 tCO2e. Actually less HNO3 was produced in 2009 because of the still existing economic crisis. Hence both the actual emission reductions and the actual HNO3 production are lower than estimated in the PDD and the actual HNO3 production has been much lower than the production cap of 780,000 tHNO3 so far.

Emission reductions (tCO2e) HNO3 production (tHNO3)

Actually realised Actually realised

Crediting period Estimated in PDD

BL 4.5 BL 2.5

Estimated in PDD

BL 4.5 BL 2,5

2008 241,800 174,407 32,575 780,000 275,924 279,244

2009 362,7001) 263,976 94,749 585,0002) 277,104 280,280 1) emission reductions 2009, based on 9 months operating (total estimated amount 2009: 483,600) 2) NAP amount 2009, based on 9 months operating (total estimated amount 2009: 780,000)

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Operating hours of the different absorption trains (monitoring parameter P.4, OH)

Sub-period LP DK2 DK3 DK4 DK5

1-1 338 333 338 192 224

1-2 318 318 318 318 0

1-3 146 146 146 146 144

1-4 711 560 711 689 589

1-5 1,137 0 1,087 984 1,073

1-6 3,884 1,698 846 583 3,145

1-7 5,188 751 3,304 174 4,640

Sum 11,722 3,806 6,750 3,086 9,815

The operating hours are determined according to the description in chapter/annex 3.1 of the JI manual. The values of OH are given in the Excel Tool for each absorption train on the tab "Calc" and are summarized here.

Impact of regulations (monitoring parameter B.4, EFreg)

During the first monitoring period, no new regulations have been introduced which would effect the baseline emission factor and which were applicable to the nitric acid plant in Ludwigshafen.

Implementation of the “Tool to determine the mass flow of a greenhouse gas in a gaseous stream (version 01)”

The initial adoption of the “Tool to determine the mass flow of a greenhouse gas in a gaseous stream (version 01)” was on 28 May 2009. The version 2 of the PDD was validated and approved on 2 June 2008. Hence the determination of the N2O mass flows does not exactly follow the tool but it contains some methods described in the tool. Since the use of the tool is not mandatory the BASF specific determination of the N2O mass flows also serves the purpose of the JI project.

The moisture content in the stack gases of the LP train was determined according to DIN EN 14790. It was found to be in the range of 12.09 – 13.98 Vol% (see annex 5.1.14 of JI Manual). Option C of the above named methodological tool was applied, and volumetric flow of dry gas was calculated using (conservative) lowest moisture content measured:

%91,87∗=

••

wetdry VV

This determined moisture content is considered for the calculation of the LP train volume flow rates (VSG_ND) in the project specific calculation tool.

For the pressure adsorption trains DK2 to DK5 a different approach is used:

Following Option C, measurement of volume flow on a wet base and volumetric fraction of N2O on a dry base the mass flow of N2O is conservatively calculated by option C-2 „simplified calculation without any measurements of the moisture content“ assuming that there is no H2O in the gas.

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Overview of emission reductions

The following diagram is a visualization of the step-wise approach and allows for a rough conclusion and plausibility check: generally, the effect of the installation of the N2O catalyst can be seen in the seven different levels of the line representing the project emission factors per sub-period:

In the following, the monitoring results per sub-period are presented.

4,04,2

2,9

2,2

1,7

1,3

2,8

0,0

0,5

1,0

1,5

2,0

2,5

3,0

3,5

4,0

4,5

5,0

30.0

5.2

008

30.0

6.2

008

30.0

7.2

008

30.0

8.2

008

30.0

9.2

008

30.1

0.2

008

30.1

1.2

008

30.1

2.2

008

30.0

1.2

009

28.0

2.2

009

30.0

3.2

009

30.0

4.2

009

30.0

5.2

009

30.0

6.2

009

30.0

7.2

009

30.0

8.2

009

30.0

9.2

009

date

EF

(k

g N

2O

/ t

HN

O3)

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3.1 Sub-Period No. 1

The first sub-period is characterized by one oxidation reactor operating with the new N2O decomposition technology:

Installed decomposition catalysts in furnaces

Date of installation (DCI, P.10)

Start furnace End of period

S 1 29 May 2008 30 May 2008, 14:00 13 June 2008, 16:00

Possible plant specific situations and their handling are described in chapter 5.6.8 of the JI-HNO3 manual in detail.

The calculation of the substitute values in cases of malfunctions due to special situations or analyzer failures is described in chapter 7 of the project specific JI manual.

Following special situations occurred during this sub-period, where substitute values have been applied:

• Start up phases

• Bypass of DeNOx facility

• Maintenance services

• Failures in N2O concentration and volume flow measurement

The set substitute values and the respective special situations are described in detail in the project specific Excel calculation tool (sheets “Other_DefValues”, “DefValues_DeNOx_Start-up”).

3.1.1 Project Emissions

The following table shows the calculated results for the total project emissions of each line. The calculations are performed and can be traced in a separate Excel file which is part of the monitoring report (Annex).

Parameter Data variable Data unit

Data Source / Metering device

Result

PE1-1,ND N2O emissions of ND during sub-period No.1

tN2O Calculated from P1, P2 and P4

48.72 tN2O

PE1-1,DK2 N2O emissions of DK2 during sub-period No.1

tN2O Calculated from P1, P2 and P4

16.12 tN2O

PE1-1,DK3 N2O emissions of DK3 during sub-period No.1

tN2O Calculated from P1, P2 and P4

11.63 tN2O

PE1-1,DK4 N2O emissions of DK4 during sub-period No.1

tN2O Calculated from P1, P2 and P4

6.59 tN2O

PE1-1,DK5 N2O emissions of DK5 during sub-period No.1

tN2O Calculated from P1, P2 and P4

5.49 tN2O

TPE1-1 Total N2O emission of all lines during sub-period No.1

tN2O Calculated from P3 and P5

88.55 tN2O

Sum of Project Emissions (with a GWP of N2O of 310) 27,449 tCO2e

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Note: Periods when tail gas of adipic acid plant is led through DK 2 to DK 5 are determined by parameter P.9 and documented in the project specific Excel Tool (sheet “P9_ADS_tailgas”). No off gas of the connected adipic acid plant was led over DK 2 to DK 5 during this sub-period. Hence, all PEDKk-ADS are 0 and TPEn=FPEn.

3.1.2 Baseline Emissions

The HNO3 production of the sub-period and within the project boundaries is calculated according to Annex II of the revised monitoring plan and amounts to:

BL EF = 2.5 BL EF = 4.5

NAP1-1 [tHNO3, 100%] 21,250 21,123

The different NAP values under the alternative baseline emission factors result from a different treatment of NOx gas overflow from the NO factory (see Monitoring Plan, section 3.1).

N2O baseline emissions of the sub-period are

BL EF = 2.5 BL EF = 4.5

BE1-1 [tN2O] 53.1 95.1

BE1-1 [tCO2e] 16,469 29,467

3.1.3 Emission Reductions

The project emission factor of the sub-period is

BL EF = 2.5 BL EF = 4.5

EF1-1 [kgN2O/tHNO3] 4.17 4.19

Following the procedure of chapter 5 of the revised monitoring plan the emission reduction for the project activity during a monitoring period is determined by deducting the specific emission factor of the monitoring period (EFn) from the baseline emission factor (EFBL, see B.1) and multiplying the result by the production output of 100% concentrated nitric acid over the monitoring period and the GWP of N2O (see Formula 9, monitoring plan).

Since in both cases (Baseline EF of 2.5 and 4.5), the project emission factor is higher than the baseline emission factor, no emission reductions were achieved during the first sub-period:

BL EF = 2.5 BL EF = 4.5

ER1-1 [tN2O] 0 6.51

ER1-1 [tCO2e] 0 2,017

Annex: Excel file with emission data

The separate Excel file contains the original data and the derivation of the sum of project emissions, baseline emissions and emission reductions as stated in the document at hand. The Excel file is subject to verification by the Accredited Independent Entity.

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3.2 Sub-Period No. 2

The second sub-period is characterized by two oxidation reactors operating with the new N2O decomposition technology, with the second one installed as follows:

Installed decomposition catalysts in furnaces

Date of installation (DCI, P.10)

Start furnace End of period

S 3 13 June 2008 13 June 2008, 16:00 26 June 2008, 22:00

Possible plant specific situations and their handling are described in chapter 5.6.8 of the JI-HNO3 manual in detail.

The calculation of the substitute values in cases of malfunctions due to special situations or analyzer failures is described in chapter 7 of the project specific JI manual.

Following special situations occurred during this sub-period, where substitute values have been applied:

• Maintenance services

• Failures of the N2O concentration measurement

The set substitute values and the respective special situations are described in detail in the project specific Excel calculation tool (sheets “Other_DefValues”, “DefValues_DeNOx_Start-up”).

DK 5 was out of operation during the whole sub-period.

3.2.1 Project Emissions

The following table shows the calculated results for the total project emissions of each line. The calculations are performed and can be traced in a separate Excel file which is part of the monitoring report (Annex).

Parameter Data variable Data unit

Data Source / Metering device

Result

PE1-2,ND N2O emissions of ND during sub-period No.2

tN2O Calculated from P1, P2 and P4

44.36 tN2O

PE1-2,DK2 N2O emissions of DK2 during sub-period No.2

tN2O Calculated from P1, P2 and P4

9.54 tN2O

PE1-2,DK3 N2O emissions of DK3 during sub-period No.2

tN2O Calculated from P1, P2 and P4

11.91 tN2O

PE1-2,DK4 N2O emissions of DK4 during sub-period No.2

tN2O Calculated from P1, P2 and P4

10.19 tN2O

PE1-2,DK5 N2O emissions of DK5 during sub-period No.2

tN2O Calculated from P1, P2 and P4

0.0 tN2O

TPE1-2 Total N2O emission of all lines during sub-period No.2

tN2O Calculated from P3 and P5

76.01 tN2O

Sum of Project Emissions (with a GWP of N2O of 310) 23,563 tCO2e

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Note: Periods when tail gas of adipic acid plant is led through DK 2 to DK 5 are determined by parameter P.9 and documented in the project specific Excel Tool (sheet “P9_ADS_tailgas”). No off gas of the connected adipic acid plant was led over DK 2 to DK 5 during this sub-period. Hence, all PEDKk-ADS are 0 and TPEn=FPEn.

3.2.2 Baseline Emissions

The HNO3 production of the sub-period and within the project boundaries is calculated according to Annex II of the revised monitoring plan and amounts to:

BL EF = 2.5 BL EF = 4.5

NAP1-2 [tHNO3, 100%] 19,135 18,971

The different NAP values under the alternative baseline emission factors result from a different treatment of NOx gas overflow from the NO factory (see Monitoring Plan, section 3.1).

N2O baseline emissions of the sub-period are

BL EF = 2.5 BL EF = 4.5

BE1-2 [tN2O] 47.8 85.4

BE1-2 [tCO2e] 14,830 26,465

3.2.3 Emission Reductions

The project emission factor of the sub-period is

BL EF = 2.5 BL EF = 4.5

EF1-2 [kgN2O/tHNO3] 3.97 4.01

Following the procedure of chapter 5 of the revised monitoring plan the emission reduction for the project activity during a monitoring period is determined by deducting the specific emission factor of the monitoring period (EFn) from the baseline emission factor (EFBL, see B.1) and multiplying the result by the production output of 100% concentrated nitric acid over the monitoring period and the GWP of N2O (see Formula 9, monitoring plan).

Since in the case BL EF = 2.5, the project emission factor is higher than the baseline emission factor, no emission reductions were achieved during the second sub-period for this alternative:

BL EF = 2.5 BL EF = 4.5

ER1-2 [tN2O] 0 9.36

ER1-2 [tCO2e] 0 2,902

Annex: Excel file with emission data

The separate Excel file contains the original data and the derivation of the sum of project emissions, baseline emissions and emission reductions as stated in the document at hand. The Excel file is subject to verification by the Accredited Independent Entity.

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3.3 Sub-Period No. 3

The third sub-period is characterized by three oxidation reactors operating with the new N2O decomposition technology, with the third one installed as follows:

Installed decomposition catalysts in furnaces

Date of installation (DCI, P.10)

Start furnace End of period

S 6 26 June 2008 26 June 2008, 22:00 2 July 2008, 24:00

Possible plant specific situations and their handling are described in chapter 5.6.8 of the JI-HNO3 manual in detail.

The calculation of the substitute values in cases of malfunctions due to special situations or analyzer failures is described in chapter 7 of the project specific JI manual.

Following special situations occurred during this sub-period, where substitute values have been applied:

• Start-up phase

The set substitute values and the respective special situations are described in detail in the project specific Excel calculation tool (sheets “Other_DefValues”, “DefValues_DeNOx_Start-up”).

DK 5 had been out of operation during the previous sub-period and was restarted on 27 June.

3.3.1 Project Emissions

The following table shows the calculated results for the total project emissions of each line. The calculations are performed and can be traced in a separate Excel file which is part of the monitoring report (Annex).

Parameter Data variable Data unit

Data Source / Metering device

Result

PE1-3,ND N2O emissions of ND during sub-period No.3

tN2O Calculated from P1, P2 and P4

16.56 tN2O

PE1-3,DK2 N2O emissions of DK2 during sub-period No.3

tN2O Calculated from P1, P2 and P4

3.94 tN2O

PE1-3,DK3 N2O emissions of DK3 during sub-period No.3

tN2O Calculated from P1, P2 and P4

3.22 tN2O

PE1-3,DK4 N2O emissions of DK4 during sub-period No.3

tN2O Calculated from P1, P2 and P4

3.49 tN2O

PE1-3,DK5 N2O emissions of DK5 during sub-period No.3

tN2O Calculated from P1, P2 and P4

2.69 tN2O

TPE1-3 Total N2O emission of all lines during sub-period No. 3

tN2O Calculated from P3 and P5

29.90 tN2O

Sum of Project Emissions (with a GWP of N2O of 310) 9,269 tCO2e

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Note: Periods when tail gas of adipic acid plant is led through DK 2 to DK 5 are determined by parameter P.9 and documented in the project specific Excel Tool (sheet “P9_ADS_tailgas”). No off gas of the connected adipic acid plant was led over DK 2 to DK 5 during this sub-period. Hence, all PEDKk-ADS are 0 and TPEn=FPEn.

3.3.2 Baseline Emissions

The HNO3 production of the sub-period and within the project boundaries is calculated according to Annex II of the revised monitoring plan and amounts to:

BL EF = 2.5 BL EF = 4.5

NAP1-3 [tHNO3, 100%] 10,793 10,720

The different NAP values under the alternative baseline emission factors result from a different treatment of NOx gas overflow from the NO factory (see Monitoring Plan, section 3.1).

N2O baseline emissions of the sub-period are

BL EF = 2.5 BL EF = 4.5

BE1-3 [tN2O] 26.9 48.24

BE1-3 [tCO2e] 8,364 14,954

3.3.3 Emission Reductions

The project emission factor of the sub-period is

BL EF = 2.5 BL EF = 4.5

EF1-3 [kgN2O/tHNO3] 2.77 2.79

Following the procedure of chapter 5 of the revised monitoring plan the emission reduction for the project activity during a monitoring period is determined by deducting the specific emission factor of the monitoring period (EFn) from the baseline emission factor (EFBL, see B.1) and multiplying the result by the production output of 100% concentrated nitric acid over the monitoring period and the GWP of N2O (see Formula 9, monitoring plan).

Since in the case BL EF = 2.5, the project emission factor is higher than the baseline emission factor, no emission reductions were achieved during the third sub-period for this alternative:

BL EF = 2.5 BL EF = 4.5

ER1-3 [tN2O] 0 18.34

ER1-3 [tCO2e] 0 5,685

Annex: Excel file with emission data

The separate Excel file contains the original data and the derivation of the sum of project emissions, baseline emissions and emission reductions as stated in the document at hand. The Excel file is subject to verification by the Accredited Independent Entity.

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3.4 Sub-Period No. 4

The fourth sub-period is characterized by four oxidation reactors operating with the new N2O decomposition technology, with the fourth one installed as follows:

Installed decomposition catalysts in furnaces

Date of installation (DCI, P.10)

Start furnace End of period

S 2 23 June 2008 3 July 2008, 0:00 1 August 2008, 15:00

Possible plant specific situations and their handling are described in chapter 5.6.8 of the JI-HNO3 manual in detail.

The calculation of the substitute values in cases of malfunctions due to special situations or analyzer failures is described in chapter 7 of the project specific JI manual.

Following special situations occurred during this sub-period, where substitute values have been applied:

• Start-up phases

• Bypass of DeNOx facility

• Maintenance services

• Failures of N2O concentration measurement

The set substitute values and the respective special situations are described in detail in the project specific Excel calculation tool (sheets “Other_DefValues”, “DefValues_DeNOx_Start-up”).

3.4.1 Project Emissions

The following table shows the calculated results for the total project emissions of each line. The calculations are performed and can be traced in a separate Excel file which is part of the monitoring report (Annex).

Parameter Data variable Data unit

Data Source / Metering device

Result

PE1-4,ND N2O emissions of ND during sub-period No.4

tN2O Calculated from P1, P2 and P4

80.35 tN2O

PE1-4,DK2 N2O emissions of DK2 during sub-period No.4

tN2O Calculated from P1, P2 and P4

17.34 tN2O

PE1-4,DK3 N2O emissions of DK3 during sub-period No.4

tN2O Calculated from P1, P2 and P4

15.36 tN2O

PE1-4,DK4 N2O emissions of DK4 during sub-period No.4

tN2O Calculated from P1, P2 and P4

17.94 tN2O

PE1-4,DK5 N2O emissions of DK5 during sub-period No.4

tN2O Calculated from P1, P2 and P4

10.84 tN2O

TPE1-4 Total N2O emission of all lines during sub-period No. 4

tN2O Calculated from P3 and P5

141.83 tN2O

Sum of Project Emissions (with a GWP of N2O of 310) 43,966 tCO2e

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Note: Periods when tail gas of adipic acid plant is led through DK 2 to DK 5 are determined by parameter P.9 and documented in the project specific Excel Tool (sheet “P9_ADS_tailgas”). Off gas of the connected adipic acid plant was led over DK 2 twice. In these cases the N2O emissions are not considered for the project emissions. Times when off gas of the connected adipic acid plant was led over DK 2 to DK 5 are monitored and the related emissions are manually subtracted from the total N2O emissions in the Excel Tool.

3.4.2 Baseline Emissions

The HNO3 production of the sub-period and within the project boundaries is calculated according to Annex II of the revised monitoring plan and amounts to:

BL EF = 2.5 BL EF = 4.5

NAP1-4 [tHNO3, 100%] 48,777 48,495

The different NAP values under the alternative baseline emission factors result from a different treatment of NOx gas overflow from the NO factory (see Monitoring Plan, section 3.1).

N2O baseline emissions of the sub-period are

BL EF = 2.5 BL EF = 4.5

BE1-4 [tN2O] 121.9 218.2

BE1-4 [tCO2e] 37,802 67,651

3.4.3 Emission Reductions

The project emission factor of the sub-period is

BL EF = 2.5 BL EF = 4.5

EF1-4 [kgN2O/tHNO3] 2.91 2.92

Following the procedure of chapter 5 of the revised monitoring plan the emission reduction for the project activity during a monitoring period is determined by deducting the specific emission factor of the monitoring period (EFn) from the baseline emission factor (EFBL, see B.1) and multiplying the result by the production output of 100% concentrated nitric acid over the monitoring period and the GWP of N2O (see Formula 9, monitoring plan).

Since in the case BL EF = 2.5, the project emission factor is higher than the baseline emission factor, no emission reductions were achieved during the fourth sub-period for this alternative:

BL EF = 2.5 BL EF = 4.5

ER1-4 [tN2O] 0 76.4

ER1-4 [tCO2e] 0 23,684

Annex: Excel file with emission data

The separate Excel file contains the original data and the derivation of the sum of project emissions, baseline emissions and emission reductions as stated in the document at hand. The Excel file is subject to verification by the Accredited Independent Entity.

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3.5 Sub-Period No. 5

The fifth sub-period is characterized by five oxidation reactors operating with the new N2O decomposition technology, with the fifth one installed as follows:

Installed decomposition catalysts in furnaces

Date of installation (DCI, P.10)

Start furnace End of period

S 4 24 July 2008 1 August 2008, 15:00 17 September 2008,

24:00

Possible plant specific situations and their handling are described in chapter 5.6.8 of the JI-HNO3 manual in detail.

The calculation of the substitute values in cases of malfunctions due to special situations or analyzer failures is described in chapter 7 of the project specific JI manual.

Following special situations occurred during this sub-period, where substitute values have been applied:

• Start-up phases

• Bypass of DeNOx facility

• Maintenance services

• Failures of N2O concentration measurement

The set substitute values and the respective special situations are described in detail in the project specific Excel calculation tool (sheets “Other_DefValues”, “DefValues_DeNOx_Start-up”).

3.5.1 Project Emissions

The following table shows the calculated results for the total project emissions of each line. The calculations are performed and can be traced in a separate Excel file which is part of the monitoring report (Annex).

Parameter Data variable Data unit

Data Source / Metering device

Result

PE1-5,ND N2O emissions of ND during sub-period No.5

tN2O Calculated from P1, P2 and P4

98.55 tN2O

PE1-5,DK2 N2O emissions of DK2 during sub-period No.5

tN2O Calculated from P1, P2 and P4

0.00 tN2O

PE1-5,DK3 N2O emissions of DK3 during sub-period No.5

tN2O Calculated from P1, P2 and P4

24.66 tN2O

PE1-5,DK4 N2O emissions of DK4 during sub-period No.5

tN2O Calculated from P1, P2 and P4

19.72 tN2O

PE1-5,DK5 N2O emissions of DK5 during sub-period No.5

tN2O Calculated from P1, P2 and P4

20.54 tN2O

TPE1-5 Total N2O emission of all lines during sub-period No. 5

tN2O Calculated from P3 and P5

163.47 tN2O

Sum of Project Emissions (with a GWP of N2O of 310) 50,675 tCO2e

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Note: Periods when tail gas of adipic acid plant is led through DK 2 to DK 5 are determined by parameter P.9 and documented in the project specific Excel Tool (sheet “P9_ADS_tailgas”). Off gas of the connected adipic acid plant was led over DK 2 during the whole sub-period with an 1 hour interruption when DK2 was not in operation (09/17/2009, 11:00-12:00). In this case the N2O emissions are not considered for the project emissions. Times when off gas of the connected adipic acid plant was led over DK 2 to DK 5 are monitored and the related emissions are manually subtracted from the total N2O emissions in the Excel Tool.

3.5.2 Baseline Emissions

The HNO3 production of the sub-period and within the project boundaries is calculated according to Annex II of the revised monitoring plan and amounts to:

BL EF = 2.5 BL EF = 4.5

NAP1-5 [tHNO3, 100%] 74,368 73,752

The different NAP values under the alternative baseline emission factors result from a different treatment of NOx gas overflow from the NO factory (see Monitoring Plan, section 3.1).

N2O baseline emissions of the sub-period are

BL EF = 2.5 BL EF = 4.5

BE1-5 [tN2O] 185.9 331.9

BE1-5 [tCO2e] 57,635 102,884

3.5.3 Emission Reductions

The project emission factor of the sub-period is

BL EF = 2.5 BL EF = 4.5

EF1-5 [kgN2O/tHNO3] 2.20 2.22

Following the procedure of chapter 5 of the revised monitoring plan the emission reduction for the project activity during a monitoring period is determined by deducting the specific emission factor of the monitoring period (EFn) from the baseline emission factor (EFBL, see B.1) and multiplying the result by the production output of 100% concentrated nitric acid over the monitoring period and the GWP of N2O (see Formula 9, monitoring plan).

The following emission reductions result from the JI project activity during this sub-period:

BL EF = 2.5 BL EF = 4.5

ER1-5 [tN2O] 22.45 168.42

ER1-5 [tCO2e] 6,960 52,209

Annex: Excel file with emission data

The separate Excel file contains the original data and the derivation of the sum of project emissions, baseline emissions and emission reductions as stated in the document at hand. The Excel file is subject to verification by the Accredited Independent Entity.

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3.6 Sub-Period No. 6

The sixth sub-period is characterized by six oxidation reactors operating with the new N2O decomposition technology, with the sixth one installed as follows:

Installed decomposition catalysts in furnaces

Date of installation (DCI, P.10)

Start furnace End of period

S 5 15 September 2008 18 September 2008,

0:00 26 February 2009,

19:00

Possible plant specific situations and their handling are described in chapter 5.6.8 of the JI-HNO3 manual in detail.

The calculation of the substitute values in cases of malfunctions due to special situations or analyzer failures is described in chapter 7 of the project specific JI manual.

Following special situations occurred during this sub-period, where substitute values have been applied:

• Start-up phases

• Maintenance services

• Failures of N2O concentration and volume flow measurement

The set substitute values and the respective special situations are described in detail in the project specific Excel calculation tool (sheets “Other_DefValues”, “DefValues_DeNOx_Start-up”).

3.6.1 Project Emissions

The following table shows the calculated results for the total project emissions of each line. The calculations are performed and can be traced in a separate Excel file which is part of the monitoring report (Annex).

Parameter Data variable Data unit

Data Source / Metering device

Result

PE1-6,ND N2O emissions of ND during sub-period No.6

tN2O Calculated from P1, P2 and P4

149.28 tN2O

PE1-6,DK2 N2O emissions of DK2 during sub-period No.6

tN2O Calculated from P1, P2 and P4

41.07 tN2O

PE1-6,DK3 N2O emissions of DK3 during sub-period No.6

tN2O Calculated from P1, P2 and P4

22.18 tN2O

PE1-6,DK4 N2O emissions of DK4 during sub-period No.6

tN2O Calculated from P1, P2 and P4

11.21 tN2O

PE1-6,DK5 N2O emissions of DK5 during sub-period No.6

tN2O Calculated from P1, P2 and P4

48.39 tN2O

TPE1-6 Total N2O emission of all lines during sub-period No. 6

tN2O Calculated from P3 and P5

272.14 tN2O

Sum of Project Emissions (with a GWP of N2O of 310) 84,363 tCO2e

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Note: Periods when tail gas of adipic acid plant is led through DK 2 to DK 5 are determined by parameter P.9 and documented in the project specific Excel Tool (sheet “P9_ADS_tailgas”). Off gas of the connected adipic acid plant was led over DK 2 five times and over DK 3 and DK 5 once during this sub-period. In these cases the N2O emissions are not considered for the project emissions. Times when off gas of the connected adipic acid plant was led over DK 2 to DK 5 are monitored and the related emissions are manually subtracted from the total N2O emissions in the Excel Tool.

3.6.2 Baseline Emissions

The HNO3 production of the sub-period and within the project boundaries is calculated according to Annex II of the revised monitoring plan and amounts to:

BL EF = 2.5 BL EF = 4.5

NAP1-6 [tHNO3, 100%] 158,917 156,122

The different NAP values under the alternative baseline emission factors result from a different treatment of NOx gas overflow from the NO factory (see Monitoring Plan, section 3.1).

N2O baseline emissions of the sub-period are

BL EF = 2.5 BL EF = 4.5

BE1-6 [tN2O] 397.3 702.5

BE1-6 [tCO2e] 123,161 217,790

3.6.3 Emission Reductions

The project emission factor of the sub-period is

BL EF = 2.5 BL EF = 4.5

EF1-6 [kgN2O/tHNO3] 1.71 1.74

Following the procedure of chapter 5 of the revised monitoring plan the emission reduction for the project activity during a monitoring period is determined by deducting the specific emission factor of the monitoring period (EFn) from the baseline emission factor (EFBL, see B.1) and multiplying the result by the production output of 100% concentrated nitric acid over the monitoring period and the GWP of N2O (see Formula 9, monitoring plan).

The following emission reductions result from the JI project activity during this sub-period:

BL EF = 2.5 BL EF = 4.5

ER1-6 [tN2O] 125.15 430.41

ER1-6 [tCO2e] 38,797 133,427

Distribution of emission reductions to the years 2008 and 2009

Since sub-period no. 6 spreads over two calendar years, a proportionate distribution of emission reductions, according to the production volume in the sub-period’s share of a calendar year, is done with the following results:

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ER1-6 [tCO2e] Year

BL EF = 2.5 BL EF = 4.5

2008 25,615 87,910

2009 13,182 45,517

Total 38,797 133,427

Annex: Excel file with emission data

The separate Excel file contains the original data and the derivation of the sum of project emissions, baseline emissions and emission reductions as stated in the document at hand. The Excel file is subject to verification by the Accredited Independent Entity.

3.7 Sub-Period No. 7

The seventh sub-period is characterized by all ten oxidation reactors operating with the new N2O decomposition technology, with the last group equipped as follows:

Installed decomposition catalysts in furnaces

Date of installation (DCI, P.10)

Start furnace End of period

S 7 – S 10 19 February 2009 26 February 2009,

19:00 30 September 2009,

24:00

Possible plant specific situations and their handling are described in chapter 5.6.8 of the JI-HNO3 manual in detail.

The calculation of the substitute values in cases of malfunctions due to special situations or analyzer failures is described in chapter 7 of the project specific JI manual.

Following special situations occurred during this sub-period, where substitute values have been applied:

• Start-up phases

• Bypass of DeNOx facility

• Maintenance services

• Missing signals

• Failures of N2O concentration measurement

The set substitute values and the respective special situations are described in detail in the project specific Excel calculation tool (sheets “Other_DefValues”, “DefValues_DeNOx_Start-up”).

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3.7.1 Project Emissions

The following table shows the calculated results for the total project emissions of each line. The calculations are performed and can be traced in a separate Excel file which is part of the monitoring report (Annex).

Parameter Data variable Data unit

Data Source / Metering device

Result

PE1-7,ND N2O emissions of ND during sub-period No.7

tN2O Calculated from P1, P2 and P4

165.06 tN2O

PE1-7,DK2 N2O emissions of DK2 during sub-period No.7

tN2O Calculated from P1, P2 and P4

13.14 tN2O

PE1-7,DK3 N2O emissions of DK3 during sub-period No.7

tN2O Calculated from P1, P2 and P4

52.96 tN2O

PE1-7,DK4 N2O emissions of DK4 during sub-period No.7

tN2O Calculated from P1, P2 and P4

2.15 tN2O

PE1-7,DK5 N2O emissions of DK5 during sub-period No.7

tN2O Calculated from P1, P2 and P4

69.28 tN2O

TPE1-7 Total N2O emission of all lines during sub-period No. 7

tN2O Calculated from P3 and P5

302.60 tN2O

Sum of Project Emissions (with a GWP of N2O of 310) 93,805 tCO2e

Note: Periods when tail gas of adipic acid plant is led through DK 2 to DK 5 are determined by parameter P.9 and documented in the project specific Excel Tool (sheet “P9_ADS_tailgas”). Off gas of the connected adipic acid plant was led over DK 2, DK 3 and DK 5 several times during this sub-period. In these cases the N2O emissions are not considered for the project emissions. Times when off gas of the connected adipic acid plant was led over DK 2 to DK 5 are monitored and the related emissions are manually subtracted from the total N2O emissions in the Excel Tool.

3.7.2 Baseline Emissions

The HNO3 production of the sub-period and within the project boundaries is calculated according to Annex II of the revised monitoring plan and amounts to:

BL EF = 2.5 BL EF = 4.5

NAP1-7 [tHNO3, 100%] 226,286 226,845

The different NAP values under the alternative baseline emission factors result from a different treatment of NOx gas overflow from the NO factory (see Monitoring Plan, section 3.1).

N2O baseline emissions of the sub-period are

BL EF = 2.5 BL EF = 4.5

BE1-7 [tN2O] 565.72 1,007.3

BE1-7 [tCO2e] 175,372 312,264

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3.7.3 Emission Reductions

The project emission factor of the sub-period is

BL EF = 2.5 BL EF = 4.5

EF1-7 [kgN2O/tHNO3] 1.34 1.35

Following the procedure of chapter 5 of the revised monitoring plan the emission reduction for the project activity during a monitoring period is determined by deducting the specific emission factor of the monitoring period (EFn) from the baseline emission factor (EFBL, see B.1) and multiplying the result by the production output of 100% concentrated nitric acid over the monitoring period and the GWP of N2O (see Formula 9, monitoring plan).

The following emission reductions result from the JI project activity during this sub-period:

BL EF = 2.5 BL EF = 4.5

ER1-7 [tN2O] 263.12 704.71

ER1-7 [tCO2e] 81,567 218,459

Annex: Excel file with emission data

The separate Excel file contains the original data and the derivation of the sum of project emissions, baseline emissions and emission reductions as stated in the document at hand. The Excel file is subject to verification by the Accredited Independent Entity.